Hume's Touchstone and the Politics of Meaningful Discourse
In this paper I propose we read David Hume's view of meaningful discourse, or his theory of meaning, as an aspect of his theory of politics. I will argue that readings which ignore the political dimension are incomplete and distort Hume's position. When I use the word ‘political’ in the Humean context, however, it means something similar to what we mean by the term ‘social’; in the Humean context ‘politics’ is inclusive of the narrow sense taken by political science in its study of regular partisan politics and governance structures. My proposal is similar to the social-context or social-constructivist interpretations of commentators such as Pall Ardal, Donald Livingston, and Nicholas Capaldi. A political reading also stresses the importance of social context in our understanding of Hume, and agrees with the social-context argument that there is a social or political dimension to intellectual life which Hume hints at but does not address directly in Book 1 of the Treatise.
Abbildung von langfristigen Fertigungsaufträgen
Hinsichtlich der Umsatzrealisation sieht die IAS/IFRS Rechnungslegung fur den Regelfall eine Orientierung an dem Ubergang aller wesentlichen Risiken und Verwertungschancen eines Vermogenswertes von dem Verkaufer auf den Kaufer vor.1967 Diese Vorgehensweise fuhrt im Ergebnis haufig zu einer Ubereinstimmung mit dem deutschen HGB,1968 wo vornehmlich auf den schuldrechtlichen Indikator des Ubergangs der Preisgefahr abgestellt wird.1969 Wahrend die handelsrechtliche Stellung und Interpretation des Realisationsprinzips auch im Falle sog. langfristiger Fertigungsauftrage kaum ein Abweichen von diesem Kriterium ermoglicht,1970 lassen die IAS/IFRS bei entsprechender Einstufung eines Vertragsverhaltnisses auch alternative Verfahrensweisen zu der Completed-Contract-Methode zu, die auf einen vorgezogenen Umsatz- und Gewinnausweis abzielen.1971 Nach der im November 1993 verabschiedeten Neufassung des Standards LAS 11 (revised 1993), die eine Streichung der Completed-Contract-Methode als Wahlrechtsalternative zur Anwendung der Percentage-of-Completion-Methode mit sich brachte,1972 entscheidet sich nunmehr aus bilanzpolitischer Sicht die Anwendung einer der Methoden an der Beurteilung der Qualifikationskriterien fur das Vorliegen eines langfristigen Fertigungsauftrags und damit an der Abgrenzung des Anwendungsbereichs dieses Standards.
Efficacy of Biodentine as an Apical Plug in Nonvital Permanent Teeth with Open Apices: An In Vitro Study
The aim of this study was to evaluate the apical microleakage of Biodentine and MTA orthograde apical plugs and to compare the effect of thickness of these biomaterials on their sealing ability. A total of eighty maxillary anterior teeth were used. The apices were removed by cutting with a diamond disc (Jota, Germany) 2 mm from the apical root end in an attempt to standardize the working length of all specimens to 15 ± 1 mm. Both materials were placed in 1–4 mm thickness as apical plugs root canal. Root canal leakage was evaluated by the fluid filtration technique. One-way ANOVA was used in order to determine normality of dispersal distribution of parameters; thereafter, results were analyzed by Kolmogorov-Smirnov test. Overall, between microleakage values of MTA and Biodentine regardless of apical plug thickness, no difference was observed. In terms of plug thickness, a statistically significant difference was observed between the subgroups of MTA and Biodentine (p < 0.05). The apical sealing ability of Biodentine was comparable to MTA at any apical plug thickness.