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Towards Digitally Transforming Accounting and Business Processes: Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023 (Springer Proceedings in Business and Economics)
by Tankiso Moloi Babu GeorgeThis conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
Towards Drug Policy Justice: Harm Reduction, Human Rights and Changing Drug Policy Contexts (Drugs, Crime and Society)
by Barrett, Edited by Damon Rick LinesTaking the shifting global drug policy terrain as a starting point, this collection moves beyond debates about whether to reform drug policies to a focus on delivering ‘drug policy justice’ – repairing the damage caused by the war on drugs as a component of reform efforts and safeguarding against future harms in legal markets. This book brings together some of the leading international thinkers and advocates on harm reduction and drug policy to introduce key questions in contemporary drug policy. Across five themes, and with contributions from different regions and disciplines, it explores ethical, legal, empirical and historical perspectives on delivering ‘drug policy justice’ from supply through to use. Essays cover a wide range of issues, from the effects of COVID on drug policy to securing economic and environmental justice, and from human rights in Asian drug policy to questions of race and equity in cannabis reforms, providing diverse insights on both prominent and overlooked drug policy challenges. Towards Drug Policy Justice is a benchmark text for scholars, students, advocates and policymakers as the book explores new models of global drug policy reform.
Towards Gender Equality in Law: An Analysis of State Failures from a Global Perspective
by David Davies Gizem Guney Po-Han LeeThis Open Access book aims to find out how and why states in various regions and of diverse cultural backgrounds fail in their gender equality laws and policies. In doing this, the book maps out states’ failures in their legal systems and unpacks the clashes between different levels and forms of law—namely domestic laws, local regulations, or the implementation of international law, individually or in combination. By taking off from the confirmation that the concept of law that is to be used in achieving gender equality is a multidimensional, multi-layered, and to an extent, contradictory phenomenon, this book aims to find out how different layers of laws interact and how they impact gender equality. Further to that, by including different states and jurisdictions into its analysis, this book unravels whether there are any similarities/patterns in how these states define and utilise policies and laws that harm gender equality. In this way, the book contributes to the efforts to devise holistic and universal policies to address various forms of gender inequalities across the world. This volume will be of interest to scholars and students in Gender Studies, Sociology, Law, and Criminology.
Towards Global Justice: Sovereignty in an Interdependent World
by Simona ŢuţuianuWith Forewords by Geoffrey Robertson QC, Doughty Street Chambers, London, UK and Professor Mihail E. Ionescu, Bucharest, Romania Simona Ţuţuianu describes a new model of sovereignty which is fast replacing the traditional Westphalian model embodied in Article 2 of the UN Charter and rigorously followed throughout the Cold War. The scholarly basis for this new model draws upon developments in international criminal law which first emerged from the Nuremberg trials and upon more recent interstate economic cooperation which has turned sovereign independence into interdependence across a range of state functions. Does this mean that traditional Westphalian concepts of sovereignty should be abandoned in constructing a new theory of world governance for the twenty-first century? Not at all. A new model, which can be called the pattern of interdependence-based sovereignty, serves to explain contemporary events that puzzle traditional theorists, such as the war over Kosovo, the invasions of Iraq and Libya, the emergence of a "Responsibility to protect" doctrine and its recent validation in Security Council Resolutions 1970 and 1973. We are witnessing the emergence of a new philosophy of action, which is in the process of producing a 21st century system of international relations. The Book will appeal to academics, students and postgraduates studying international affairs, politics, international law, diplomatic history, or war and/or peace studies. It is particularly of interest for NATO establishments and national military schools, while experts and scholars will value its theory of what sovereignty means today. The Book offers a multidisciplinary approach which underpins a new theory of how human rights can be better protected in a better world. There is a unique case study of cooperative security in the Greater Black Sea Area, by one of the few experts on the politics of this region. It will be read and appreciated by those who need to understand how modern international law and diplomacy really work. Journalists, media commentators, human rights NGOs, aid agencies, diplomats and government officials need the information in this Book.
Towards Human Rights in Residential Care for Older Persons: International Perspectives (Routledge Research in Human Rights Law)
by Helen Meenan Nicola Rees Israel DoronPeople are leading significantly longer lives than previous generations did, and the proportion of older people in the population is growing. Residential care for older people will become increasingly necessary as our society ages and, we will require more of it. At this moment in time, the rights of older people receive attention at international and regional levels, with the United Nations, the Organization of American States and the African Union exploring the possibility of establishing new conventions for the rights of older persons. This book explores the rights of older people and their quality of care once they are living in a care home, and considers how we can commence the journey towards a human rights framework to ensure decent and dignified care for older people. The book takes a comparative approach to present and future challenges facing the care home sector for older people in Africa (Kenya), the Arab world (Egypt), Australia, China, England, Israel, Japan and the USA. An international panel of experts have contributed chapters, identifying how their particular society cares for its older and oldest people, the extent to which demographic and economic change has placed their system under pressure and the role that residential elder care homes play in their culture. The book also explores the extent to which constitutional or other rights form a foundation to the regulatory and legislative structures to residential elder care and it examines the important concept of dignity. As a multi-regional study of the care of older person from a human rights perspective, this book will be of excellent use and interest, in particular to students and researchers of family and welfare law, long-term care, social policy, social work, human rights and elder law.
Towards Integrated Reporting: Accounting Change in the Public Sector (SpringerBriefs in Accounting)
by Epameinondas Katsikas Francesca Manes Rossi Rebecca L. OrelliThis book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.
Towards Integrated Reporting
by Epameinondas Katsikas Francesca Manes Rossi Rebecca L. OrelliThis book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.
Towards A Jurisprudence of State Communism: Law and the Failure of Revolution
by Cosmin CercelMore than twenty-five years after the collapse of the Socialist bloc, the nature of the regimes in Eastern Europe between 1945 and 1989 continues to evade the attempts of political theorists and scholars of post-communism to define and classify them. Drawing on philosophical inquiry, jurisprudential analysis and intellectual history, this book traces the impact of communist ideology and practice on legal thought: from its critical roots in the midst of the nineteenth century to its reactionary stand in the later years of the twentieth. Exploring how the communist experience – both in its revolutionary and authoritarian guises – has been articulated within the legal theoretical field, the book addresses two central theoretical lacunae fostered by the historiography of authoritarianism in Central and Eastern Europe: the status of law, and its relationship to the broader ideological framework legitimising authoritarian regimes. Moving beyond the limits of the contemporary discourse on communism – particularly as it is channelled through transitional justice and memory studies – Cosmin Cercel develops a theoretical framework that is able to uncover law’s complicity with the extreme ideologies that dominated Central and Eastern Europe. For it is, he argues, in its recourse to legal concepts that the communist experience raises important jurisprudential questions for our contemporary understanding of law, the limits of state sovereignty, and law’s relationship to historical violence.
Towards Juristocracy: The Origins and Consequences of the New Constitutionalism
by Ran HirschlIn countries and supranational entities around the globe, constitutional reform has transferred an unprecedented amount of power from representative institutions to judiciaries. The constitutionalization of rights and the establishment of judicial review are widely believed to have benevolent and progressive origins, and significant redistributive, power-diffusing consequences. Ran Hirschl challenges this conventional wisdom. Drawing upon a comprehensive comparative inquiry into the political origins and legal consequences of the recent constitutional revolutions in Canada, Israel, New Zealand, and South Africa, Hirschl shows that the trend toward constitutionalization is hardly driven by politicians' genuine commitment to democracy, social justice, or universal rights. Rather, it is best understood as the product of a strategic interplay among hegemonic yet threatened political elites, influential economic stakeholders, and judicial leaders. This self-interested coalition of legal innovators determines the timing, extent, and nature of constitutional reforms. Hirschl demonstrates that whereas judicial empowerment through constitutionalization has a limited impact on advancing progressive notions of distributive justice, it has a transformative effect on political discourse. The global trend toward juristocracy, Hirschl argues, is part of a broader process whereby political and economic elites, while they profess support for democracy and sustained development, attempt to insulate policymaking from the vicissitudes of democratic politics.
Towards Organizational Fitness: A Guide to Diagnosis and Treatment
by Gerry Randell John ToplisWork organizations can lose their fitness and become sick, just as people can. Just like people, they may become both physically and behaviourally sick; physically sick when plant and equipment breaks down or the money runs out; behaviourally sick when the resources are badly managed or the staff become alienated. Gerry Randell and John Toplis' Towards Organizational Fitness addresses two main issues: firstly, how to investigate and manage problems involving people at work - a task analogous to that of a medical doctor working with a sick patient; secondly, how to assess and develop the capability and fitness of an organization - like a medical doctor who wishes to improve a patient's health. The message of this book is clear, that organizations should not proceed to change any of their policies, procedures, processes or practices until a systematic thorough diagnosis of the root cause underpinning the need to change has taken place. The process of diagnosis that leads to a technically sound, administratively convenient, politically defensible and socially acceptable decision to change an organization in some way is fraught with difficulty. Towards Organizational Fitness provides managers with a conceptual and practical path through this complex and difficult arena.
Towards Principled Oceans Governance: Australian and Canadian Approaches and Challenges (Routledge Advances in Maritime Research)
by Donald R. Rothwell David L. VanderZwaagAustralia and Canada have been at the forefront of efforts to operationalize integrated oceans and coastal management. Throughout the 1990s both countries devoted considerable effort to developing strategies to give effect to international ocean management obligations. This key book focuses on principles of marine environmental conservation and management, maritime regulation and enforcement, and regional maritime planning and implementation. With contributions from respected scholars, this informative book collectively assesses the obligations, compliance, implementation and trends in international ocean law, particularly in giving effect to an Oceans Policy, regional maritime planning, international oceans governance, and maritime security. This book will be of interest to all academics involved with maritime studies and international law.
Towards Recognition of Minority Groups: Legal and Communication Strategies (Law, Language and Communication)
by Marek Zirk-Sadowski Bartosz WojciechowskiThis volume analyses current debates concerning problems in the nature, justification, and legal protection of human rights for minorities, with reference to the issues surrounding social milieu as a source of any legitimized law, which is in itself in need of legal recognition as well as being an object of legal protection. With contributions from a global network of scientists across several continents, the work examines the debate dedicated to the understanding of the normative framework, expressed in terms of human rights that guarantee autonomous action in public and private for minority groups as well as individuals. The chapters go on to study the particular claims that need to be audible and visible for others in the public sphere with reference to the legal protection of human rights. The work concludes with the completion of an interpretative circle debating the issues of legal consensus and legal identity with respect to the specificity of the patterns and modes guiding human interactions. Going beyond the legal analysis to discuss communication strategies in human rights, this collection will be of great interest to those studying the philosophy and theory of law, practical philosophy in general, political sciences and theory of democracy.
Towards Reforming the Legal Framework for Secured Transactions in Nigeria
by Chima Williams IhemeThis book offers a valuable guide to one of the most challenging areas of commercial law, now frequently referred to as secured transactions, with a focus on Nigerian, Canadian and United States perspectives. A debtor's ability to provide collateral influences not only the cost of the money borrowed, but also in many cases, whether secured lenders are willing to offer credit at all. The book proposes that increasing access to, and indeed, lowering the cost of credit could tremendously boost economic development, while at the same time arguing that this would best be achieved if the legal framework for secured transactions in Nigeria, and of course, any other country with similar experiences, were designed to allow the use of personal property and fixtures to secure credit. Similarly, the creation, priority, perfection, and enforcement of security interests in personal property should be simplified and supported by a framework that ensures that neither the interests of secured lenders nor debtors are hampered, so as to guarantee the continuous availability of affordable credit as well as debtors' willingness to borrow and do business. The book further argues that in addition to the obvious preference for real property over personal property by secured lenders due to the unreformed secured-transactions legal framework in Nigeria, its compartmentalized nature has also resulted in unpredictability in commerce and the concomitant effects of poor access to credit. Through the comparative research conducted in this book utilizing the UCC Article 9 and Ontario PPSA as benchmarks, the author provides reformers with a repository of tested secured-transactions law solutions, which law reformers in the Commonwealth countries in Africa and beyond, as well as the business community will find valuable in dealing with issues that stem from secured transactions.
Towards Resilient Organizations and Societies: A Cross-Sectoral and Multi-Disciplinary Perspective (Public Sector Organizations)
by Rómulo Pinheiro Maria Laura Frigotto Mitchell YoungThis open access book brings together scholars in the fields of management, public policy, regional studies, and organization theory around the concept of resilience. The aim is to provide a more holistic understanding of the complex phenomenon of resilience from a multi-sectorial, cross-national, and multidisciplinary perspective. The book facilitates a conversation across diverse disciplinary specializations and empirical domains. The authors contribute both to theory testing and theory development and provide key empirical insights useful for societies, organizations, and individuals experiencing disruptive pressures, not least in the context of a post-COVID-19 world. Diverse chapters are held together by a clear organization of the volume across levels of analysis (resilience in organizations and societies) and by an original perspective on resilience derived from an extended review, by the editors, of the existing literature and knowledge gaps, according to which each of the individual chapter contributions is positioned and connected to.
Towards Responsible Machine Translation: Ethical and Legal Considerations in Machine Translation (Machine Translation: Technologies and Applications #4)
by Helena Moniz Carla Parra EscartínThis book is a contribution to the research community towards thinking and reflecting on what Responsible Machine Translation really means. It was conceived as an open dialogue across disciplines, from philosophy to law, with the ultimate goal of providing a wide spectrum of topics to reflect on. It covers aspects related to the development of Machine translation systems, as well as its use in different scenarios, and the societal impact that it may have. This text appeals to students and researchers in linguistics, translation, natural language processing, philosophy, and law as well as professionals working in these fields.
Towards Reunion in Ethics (Philosophical Studies Series #138)
by Jan ÖsterbergThis posthumous publication attempts to answer the question of what moral code is the most reasonable. Philosophers often turn to consequentialism or deontological ethics to address this issue. As the author points out, each has valid arguments but each is unable to get the other side to agree. To rectify this, he proposes a third way. Inside, readers will discover a theory that tries to do justice to both sides. The author first details consequentialism and deontological ethics. He also explains their fundamental conflict. One holds the view that you should do what has the best consequences. The other believes that there are actions which are wrong to do even if they have the best consequences. Next, the volume considers various ways to solve this conflict. Would rejecting one theory work? Or, is it possible to somehow reconcile them. The author shows why these solutions fail. He then goes on to present his own. The resulting contractual theory brings together the two opposing ethical convictions. It proposes that what is right and wrong depends on what norms people would agree to. Throughout, coverage explores the psychological, sociological, and historical background of the moral theories discussed. The reason is that moral theories are embedded in social and psychological contexts. They are better understood when the contexts are explicit. This key feature distinguishes the volume from other works in moral philosophy.At the time of his death in July 2011, Jan Österberg was close to completing this manuscript. It was taken up and fully completed by Erik Carlson and Ryszard Sliwinski, both of Uppsala University.
Towards Sustainable Artificial Intelligence: A Framework to Create Value and Understand Risk
by Ghislain Landry Tsafack ChetsaSo far, little effort has been devoted to developing practical approaches on how to develop and deploy AI systems that meet certain standards and principles. This is despite the importance of principles such as privacy, fairness, and social equality taking centre stage in discussions around AI. However, for an organization, failing to meet those standards can give rise to significant lost opportunities. It may further lead to an organization’s demise, as the example of Cambridge Analytica demonstrates. It is, however, possible to pursue a practical approach for the design, development, and deployment of sustainable AI systems that incorporates both business and human values and principles. This book discusses the concept of sustainability in the context of artificial intelligence. In order to help businesses achieve this objective, the author introduces the sustainable artificial intelligence framework (SAIF), designed as a reference guide in the development and deployment of AI systems. The SAIF developed in the book is designed to help decision makers such as policy makers, boards, C-suites, managers, and data scientists create AI systems that meet ethical principles. By focusing on four pillars related to the socio-economic and political impact of AI, the SAIF creates an environment through which an organization learns to understand its risk and exposure to any undesired consequences of AI, and the impact of AI on its ability to create value in the short, medium, and long term. What You Will Learn See the relevance of ethics to the practice of data science and AI Examine the elements that enable AI within an organization Discover the challenges of developing AI systems that meet certain human or specific standards Explore the challenges of AI governance Absorb the key factors to consider when evaluating AI systems Who This Book Is For Decision makers such as government officials, members of the C-suite and other business managers, and data scientists as well as any technology expert aspiring to a data-related leadership role.
Towards the Development of the International Penal System
by Róisín MulgrewBased on extensive empirical research, this ground-breaking book describes and analyses existing systems for enforcing sentences of imprisonment imposed by international criminal courts and makes recommendations for the strategic and structural development of the international penal system. In particular, it advocates a resocialisation-focused international penal policy delivered using restorative justice modalities post-conviction and the creation of an accountable international prison system. Singly or combined, these developments will contribute to the institutionalisation of the international penal system and enhance the international nature of the sanction, the international control over the way international punishment is enforced and the equal treatment of international prisoners. These developments will also help to ensure that international punishment is principled and progressive and implemented in a humane and effective system.
Towards the Ethics of a Green Future: The Theory and Practice of Human Rights for Future People (Routledge Studies in Sustainability)
by Marcus Düwell Gerhard Bos Naomi Van SteenbergenWhat are our obligations towards future generations who stand to be harmed by the impact of today’s environmental crises? This book explores ecological sustainability as a human rights issue and examines what our long-term responsibilities might be. This interdisciplinary collection of chapters provides a basis for understanding the debates on the provision of sustainability for future generations from a diverse set of theoretical standpoints. Covering a broad range of perspectives such as risk and uncertainty, legal implementation, representation, motivation and economics, Towards the Ethics of a Green Future sets out the key questions involved in this complex ethical issue. The contributors bring theoretical discussions to life through the use of case studies and real-world examples. The book also includes clear and tangible recommendations for policymakers on how to put the suggestions proposed within the book into practice. This book will be of great interest to all researchers and students concerned with issues of sustainability and human rights, as well as scholars of environmental politics, law and ethics more generally.
Towards the Local Government’s Integrated Accountability Framework: A Critical Lesson from Socio-Environmental Issues in Indonesia
by Habib Muhammad ShahibThis book shows the growing phenomenon and the broad impact of socio-environmental conflicts in the grassroots communities—farmers, fishermen and urban poor—in Indonesia, as the effects of government’s development strategies based on neoliberal and New Public Management (NPM) views without a clear accountability system or socio-environmental accountability practices and reports are becoming apparent. Inspired by the emancipatory socio-environmental accounting discourse, which focuses on the socio-local context in developing alternative models of accountability based on local views and people's aspirations, this book uses research methodology based on the principles put forth by Indonesian national hero and critical scholar Tan Malaka to develop a framework of integrated accountability for the local government. This book fills the present gap in English publications that analyse the intents and outcomes of the public management reforms in Indonesia with regard to socio-environmental issues, as a basis for further research at the international level as well as policymaking in Indonesia. As the Indonesian government has recently undertaken key structural and accounting reforms in the public sector, this book is a timely and valuable read for graduate students, researchers,- and policymakers.
Towards the Rule of Law in China: Social Diversification and the Power System
by Weidong JiGrowing up in China while educated in Japan and the US, the author has in the past few decades both witnessed and actively participated in the historical process of legal transformations in contemporary China. Through a series of academic contributions, as well as meetings, activities and memberships with policymakers and practitioners, the author has spared no effort in applying his theoretical scholarship to real, concrete practices. He has made significant contributions to the building of a rule-of-law system in China, with great social influences. The publishing of this book is to share with English-speaking readers his insights, experiences, and practices related to the institutional undertaking of building the rule of law in China. It offers a legal perspective on some of the cutting-edge issues in our society at large (e.g. risk and uncertainty, AI network, the COVID-19 pandemic, and big data).
Towards Understanding the Qur'an: English Only Edition
by Sayyid Abul Mawdudi Zafar Ishaq AnsariAn immense understanding of the Qur'an is offered here, a vast treasure of knowledge and deep insight and a valuable exposition of some social, political, economic and legal teachings of the Qur'an. But what makes this work unique is that it presents the Qur'an as a book to be lived by. With thousands of notes, an introduction and comprehensive index.
Towards Wise Management: Wisdom and Stupidity in Strategic Decision-making
by Tuomo PeltonenThis book contributes to the discussion on wisdom in management, leadership and strategy by developing a unique theoretical approach. Integrating rational-analytical, intuitive and philosophical dimensions of wise decision-making, it advocates a broadly Platonic-Socratic view on wisdom. Applying a developed framework of wisdom dynamics, it analyses a number of decision-making case studies in order to discuss the potential of and obstacles to the use of wisdom in broader organizational trends, from the Cuban Missile Crisis to the downfall of Nokia.
Towering Judges: A Comparative Study of Constitutional Judges (Comparative Constitutional Law and Policy)
by Rehan Abeyratne Iddo PoratIn Towering Judges: A Comparative Study of Constitutional Judges, Iddo Porat and Rehan Abeyratne lead an exploration of a new topic in comparative constitutional law: towering judges. The volume examines the work of twenty judges from fifteen jurisdictions, each of whom stood out individually among their fellow judges and had a unique impact on the trajectory of constitutional law. The chapters ask: what makes a towering judge; what are the background conditions that foster or deter the rise of towering judges; whether towering judges, on balance, are positive or detrimental for constitutional systems; how towering judges differ from one jurisdiction to another; how political and historical developments relate to this phenomenon; and how it fits within global constitutionalism. The answers to these questions offer important insight into exactly how these judges were able to shine to an uncommon degree in a profession where individualism is not always looked on favorably.
Townshend-Smith on Discrimination Law: Text, Cases and Materials
by Michael ConnollyDiscrimination law is rapidly expanding and of growing importance. At present the law covers gender, race and disability discrimination, sexual orientation and age. This new edition covers all of these areas. It also contains separate chapters on the social, political and philosophical aspects for those who require a fuller understanding of the background and theoretical basis of discrimination law. In addition, the book contains a section on procedural matters. It takes account of the numerous legislative developments which have taken place since the last edition. The text has also taken account of the many new cases since 1998, which include: Pearce v Governing Body of Mayfield Secondary School (2003); Nagarajan v LRT (1999); Chief Constable of West Yorkshire v Khan (2001); R v Secretary of State for Employment exp Seymour-Smith (1999 and 2000); Harvest Town Circle Ltd v Rutherford (2001); South Ayrshire Council v Morton (2002); Lawrence and Others v Regent Office Care (2002); Re Badeck (2000); Grutter v Bollinger (2003); Goodwin v UK (2002); Mendoza v Ghaidan (2002); A and Others v Secretary of State for the Home Department (2002) and A v Chief Constable of West Yorkshire (2002). This work explains and examines in-depth every possible aspect of discrimination law. It is set out in such a way that makes it accessible to readers of all levels.