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Towards Integrated Reporting
by Francesca Manes Rossi Epameinondas Katsikas 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: Accounting Change in the Public Sector (SpringerBriefs in Accounting)
by Epameinondas Katsikas Rebecca L. Orelli Francesca Manes RossiThis 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 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 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.
Towards a European Energy Union: European Energy Strategy in International Law
by Volker RoebenThe European Union is poised to establish a genuine European Energy Union with the new powers conferred on it by the Lisbon Treaty. Since 2014, it has been developing and implementing an energy strategy that responds to the three overarching priorities of climate change, political security, and economic competitiveness by 2030. The European Energy Union aims to provide secure, sustainable and affordable energy throughout the cycle of production, transport and consumption. This book outlines the legal regime underpinning this regulatory strategy, which integrates EU law with international law and with the law of the member states and affiliated states. It analyses and explains the increasing interaction between these legal orders in achieving the shared objective of transforming the European and global energy systems. This book will appeal to scholars and students of energy law and Policy at both European and international levels.
Towards a Four-Tiered Model of Mediation: Against the Background of a Narrative of Social Sub-systems in Everlasting Cross-Fertilization
by Hugo Luz SantosUnderpinned by a hybrid methodology (ranging from social sciences to human sciences), this book parses mediation in four perspectives, which stands as an unparalleled methodological approach so far.Mediation has long been tethered to piecemeal and haphazard approaches, which have flatly failed to capture the gist of the uniqueness of this (often) poorly latched on (and poorly understood) dispute resolution mechanism. This book argues that, in order to fully grasp the richness of such dispute resolution mechanism, mediation must be parsed in four tiers. The first tier is the social dynamics of mediation. The second tier is the cultural dynamics of mediation. The third tier is the legal dynamics of mediation. The fourth tier is the cross-border and cross-cultural dynamics of mediation.Taken together, the four tiers that premise the four-tiered model of mediation seek to unlock the finding in view of which law and social reality are tightly interlocked. In this vein, it is the underlying social reality of a given jurisdiction that should dictate the design of a pre-suit court-connected mandatory mediation with an easy opt-out, a central claim of both social dynamics of mediation (the first tier of the four-tiered model of mediation) and legal dynamics of mediation (the third tier of the four-tiered model of mediation).
Towards a Liberatory Epistemology (Palgrave Innovations in Philosophy)
by Deborah K. HeikesThis book offers a compelling examination of our moral and epistemic obligations to be reasonable people who seek to understand the social reality of those who are different from us. Considering the oppressive aspects of socially constructed ignorance, Heikes argues that ignorance produces both injustice and epistemic repression, before going on to explore how our moral and epistemic obligations to be understanding and reasonable can overcome the negative effects of ignorance. Through the combination of three separate areas of philosophical interest- ignorance, understanding, and reasonableness- Heikes seeks to find a way to correct for epistemological and moral injustices, satisfying needs in feminist theory and critical race theory for an epistemology that offers hope of overcoming the ethical problem of oppression.
Towards a Phenomenological Axiology: Discovering What Matters
by Roberta De MonticelliThis book attempts to open up a path towards a phenomenological theory of values (more technically, a phenomenological axiology). By drawing on everyday experience, and dissociating the notion of value from that of tradition, it shows how emotional sensibility can be integrated to practical reason. This project was prompted by the persuasion that the fragility of democracy, and the current public irrelevance of the ideal principles which support it, largely depend on the inability of modern philosophy to overcome the well-entrenched skepticism about the power of practical reason. The book begins with a phenomenology of cynical consciousness, continues with a survey of still influential theories of value rooted in 20th century philosophy, and finally offers an outline of a bottom-up axiology that revives the anti-skeptical legacy of phenomenology, without ignoring the standards set by contemporary metaethics.
Towards a Phenomenology of Values: Investigations of Worth (Routledge Research in Phenomenology)
by D.J. HobbsThis book provides a framework for phenomenological axiology. It offers a novel account of the existence and nature of values as they appear in conscious experience. By building on previous approaches, including those of Edmund Husserl, Max Scheler, and Nicolai Hartmann, the author develops a unique account of what values really are. After explicating and defending this account, he applies it to several of the most difficult questions in axiology: for example, how our experiences of value can differ from those of others without reducing values to subjective judgments or how the values we experience are connected to the volitional acts that they inspire. This provides satisfactory answers to certain fundamental questions concerning the basic structure of value-experiences. Accordingly, this book represents a novel step forward in phenomenological axiology. Towards a Phenomenology of Values will be of interest to scholars and advanced students working in phenomenology and value theory.
Towards a Political Education Through Environmental Issues
by Melki SlimaniThe growing field of political education through environmental issues is organized around processes, which reach beyond the formal ones found in academic disciplines and national curricula into informal processes (such as social mobilization) and nonformal processes (such as those found in various international educational recommendations). Using theoretical approaches from the fields of political philosophy and the social sciences, this book develops a simultaneously conceptual and analytical framework for the political in educational content involving environmental issues. This framework is then used to empirically analyze educational content on sustainable development formulated by UNESCO, as well as the Tunisian curriculum. The theoretical and empirical studies carried out in this book lead to proposed curriculum tags for political education through environmental issues, with the intent of opening this field to inclusion in the didactics of curriculum research.
Towards a Public Law of Tort
by Tom CornfordPresenting a new approach to the problem of public authority liability, this volume provides a theoretical foundation in the form of principles of administrative liability that are both normatively sound and consonant with other recognized legal principles. These principles are used as criteria by which to judge the current law and as a guide to reform. Such reform could be brought about by judicial development of the law, and this volume explains how. It considers both the procedural and the substantive divides between public and private law and explains the proposed solution's relation to the forms of public authority liability already present under European Community law and the Human Rights Act. Focusing in particular on UK law, the book is also relevant to other Commonwealth countries and will be of interest to scholars and practitioners of both tort and public law.
Towards a Rational Legislative Evaluation in Criminal Law
by Adán Nieto Martín Marta Muñoz de Morales RomeroThis book launches a debate on the need to evaluate criminal policies and, what is more complex and ambitious, to develop an evaluation method. The contributions address topics such as the general methodology for evaluating public policy, preparing criminal statistics, and analyzing costs, cost-effectiveness and cost benefits. Additionally, the work explores the state of affairs in various countries including Spain, Sweden, USA, Germany and in the EU. It also examines issues such as the relationship between legislative evaluation and criminal principles and the constitutional courts' control over criminal acts.
Towards a Relational Theory of the Firm: Relational Governance, Cost and Stakeholder Business Models (Relational Economics and Organization Governance)
by Josef WielandThis book lays the groundwork for a relational theory of the firm as a network of stakeholder resources and interests. Drawing on the author’s earlier publications on relational economics as the political economy of a global cooperative economy or stakeholder capitalism, it explores the governance and managerial implications of a relational economy for firms, while also critically revisiting the traditional and resource-based view of the firm. In turn, it explains concepts such as relational governance, relational costs, relational spaces, rent from cooperation, and shared value creation, as well as a dynamic and process-oriented relational business model. The book discusses the epistemological and methodological prerequisites of a relational theory of the firm and addresses their theoretical taxonomy. A relational theory of the firm is a work in progress; the book represents an invitation to join this theoretical and empirical undertaking.
Towards a Rhetoric of Medical Law: Against Ethics
by John HarringtonChallenging the dominant account of medical law as normatively and conceptually subordinate to medical or bioethics, this book provides an innovative account of medical law as a rhetorical practice. The aspiration to provide a firm grounding for medical law in ethical principle has not yet been realized. Rather, legal doctrine is marked, if anything, by increasingly evident contradiction and indeterminacy that are symptomatic of the inherently contingent nature of legal argumentation. Against the idea of a timeless, placeless ethics as the master discipline for medical law, this book demonstrates how judicial and academic reasoning seek to manage this contingency, through the deployment of rhetorical strategies, persuasive to concrete audiences within specific historical, cultural and political contexts. Informed by social and legal theory, cultural history and literary criticism, John Harrington’s careful reading of key judicial decisions, legislative proposals and academic interventions offers an original, and significant, understanding of medical law.
Towards a System of European Criminal Justice: The Problem of Admissibility of Evidence (Routledge Research in EU Law)
by Andrea RyanWith the developing landscape of a European criminal justice sphere comes an increasing imperative for scholars and practitioners to gain some insight into the diversity that exists in the criminal justice systems of European Union Member States. This book explores the mutual admissibility of evidence; a facet of EU criminal justice that is proving difficult to realise. While the Lisbon Treaty places the issue of mutual admissibility of evidence squarely on the agenda, the EU instruments to date have not succeeded in achieving this goal. Andrea Ryan argues that part of the reason for this failure is that while the mutual recognition instruments have focussed on the issue of gathering evidence and safeguarding suspects’ rights, they have not addressed how evidence is to be presented and contested at trial. Drawing upon case studies from Ireland, France and Italy, and adopting a legal cultural perspective, and enriched by the author’s observations of criminal trials, the book presents a detailed analysis of the developments to date in EU criminal justice and evidence law. By examining evidence practices the book asks whether the inquisitorial and accusatorial traditions within the EU systems are too irreconcilable to achieve a system of mutual admissibility of evidence. The book will be of great interest and use to academics and practitioners with an interest in European and comparative criminal justice, criminal procedure, human rights and socio-legal studies.
Towards a Theatrical Jurisprudence
by Marett LeiboffThis book brings the insights of theatre theory to law, legal interpretation and the jurisprudential to reshape law as a practice of response and responsibility. Confronting a Baconian antitheatrical legality embedded in its jurisprudences and interpretative practices, Marett Leiboff turns to theatre theory and practice to ground a theatrical jurisprudence, taking its cues from Han-Thies Lehmann’s conception of the post-dramatic theatre and the early work of theatre visionary Jerzy Grotowski. She asks law to move beyond an imagined ideal grounded in Aristotelian drama and tragedy, and turns to the formation of the legal interpreter ・ lawyer, judge, jurisprudent ・ as fundamental to understanding what’s “noticed” or not noticed in law. We “notice” most easily through that which is written into the body of the legal interpreter, in a way that can’t be replicated through law’s standard practices of thinking and reasoning. Without more, thinking and reasoning are the epitome of antitheatricality legality; a set of theatrical antonyms, including transgression and instinct, offer instead a set of possibilities through which to reconceive assumptions and foundational concepts etched into the legal imaginary. And by turning to critical dramaturgy, the book reveals that the liveliness that sits behind theatrical jurisprudence isn’t a new concept in law at all, but has a long pedigree and lineage that had been lost and hidden. Theatrical jurisprudence, which demands an awareness of self and beyond self, grounds a responsiveness that can’t be found within doctrine, principle, or the technocratic, but also challenges us to notice what it is we think we know as well as what we know of lives in law that aren’t our own. The book will be of interest to scholars and students in the field of jurisprudence, legal theory, theatre and performance studies, cultural studies and philosophy.