  Gibbard’s more recent work (Gibbard 2003) retains many of the main features of his norm-expressivist theory but it revises to some extent the account of the non-cognitive attitudes involved in accepting a normative judgment.  On the current view, such judgments express the acceptance of plans, or perhaps better they express a state of mind that we might think of as planning to act in this way or that depending on the naturalistic circumstances one finds oneself in. More complex judgments embedding normative terms express combinations of such attitudes with further attitudes, including ordinary beliefs. Whereas in the earlier work Gibbard used sets of world-norm pairs to formally capture the contents of judgments, in the later work he relies on what he calls “fact-prac worlds”.  Formally they function in much the same way as the world-norm pairs did in the earlier theory.  But with the fact-prac worlds apparatus contingency plans take the place of norms as members of the pairs. Once again, judgements will rule out other judgements represented by a set of pairs.  The judgment that action A is permissible will be inconsistent with various combinations of factual beliefs with plans. Each of these combinations can be captured by a world representing a way the world might be together with a second component consisting of a plan, representing a commitment to act that the thinker might have. For example the judgment that action A is permissible will be incompatible with any pair the fact-representing member of which represents action A as a lie, paired with a plan that rules out lying.  And just as a similar idea allowed Gibbard to use sets of norm-world pairs to capture the content of normative judgments, he now can capture the content of a normative judgment by specifying the set of fact-prac worlds with which it is incompatible. When the apparatus is fully developed, the fact representing members of the pairs can once again be thought of as possible worlds insofar as they specify every detail of the world, and the plans are hyper-plans insofar as they have an answer for what to do in every circumstance.  Gibbard often calls these fully determinate fact-prac worlds “fact-plan worlds”, just as you might expect given what they are composed of. The resulting theory might now be called ‘plan-expressivism’ rather than ‘norm-expressivism’ though most of its important structural features are very similar to those of his earlier norm expressivist view. 