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Possible Difficulties (possible + difficulty)

Distribution by Scientific Domains

Humanities and Social Sciences	50%

Selected Abstracts

Culture Matters: How Our Culture Affects the Audit,

ACCOUNTING PERSPECTIVES, Issue 3 2010
PHILIP COWPERTHWAITE
audit; culture; normes internationales Abstract If the influence of national cultures on the implementation of global standards is not taken into account, the result will be inconsistent implementation at best and outright failure at worst. The experiences in fields such as medicine, peacekeeping, aviation, and environmental protection offer insight into possible difficulties with the implementation, beginning in 2010, of International Standards on Auditing (ISAs) by members of the International Federation of Accountants. Some countries may have difficulty with implementation because of the differences between their cultural assumptions and those embodied in the standards to be adopted. It is too soon to know if and where that will happen, especially because the data on first experiences will not begin to be available until 2013. However, cultural-comparison data can be used to foresee which countries may have difficulty with implementation. But if unintended consequences do become evident, it will be important not to assume that the standards and the standard-setting process are defective; it is more likely that practitioners will need help in interpreting the ISAs in light of their local culture. A useful first step would be for standard-setting bodies to identify explicitly the cultural assumptions inherent in the standards they produce. The standard setters can then give that information to those responsible for standards implementation at the practitioner level to help promote consistent application of the standards globally. Question de culture : en quoi la culture influe sur l'audit Résumé Si l'on ne tient pas compte de l'influence des cultures nationales sur la mise en ,uvre de normes internationales, les résultatsde l'exercice seront incohérents, au mieux, ouse solderont par un échec pur et simple, au pire. Les expériences dans des domaines comme la médecine, le maintien de la paix, l'aviation et la protection de l'environnement nous livrent des indications quant aux problèmes que pourrait présenter la conversion, à compter de 2010, aux normes internationales d'audit et de certification établies par les membres de l'International Federation of Accountants (IFAC). Certains pays pourraient éprouver de la difficultéà instaurer ces normes en raison des différences entre leurs a priori culturels et ceux que véhiculent les normes devant être adoptées. Il est trop tôt pour dire si ces difficultés se manifesteront et à quel moment, notamment du fait que les données relatives aux premières expériences ne seront accessibles qu'à compter de 2013. Toutefois, des donnéesculturelles comparatives peuvent être utilisées pour prévoir quels pays risquent defaire face à des embûches dans la mise en ,uvre de ces normes. Toutefois, s'il émergedu processus des conséquences non souhaitées évidentes, il importera de ne pas en conclure que les normes et les processus de normalisation sont défectueux, mais plutôt que les professionnels en exerciceont besoin d'assistance pour interpréter les normes internationales à la lumière de leur culture nationale. Les organismes de normalisation pourraient faire un premier pas dans ce sens en définissant explicitement les a priori culturels inhérents aux normes qu'ils produisent. Les normalisateurs pourraient ensuite communiquer cette information aux responsables de la mise en ,uvre des normes chez lesprofessionnels en exercice et contribuer ainsi à promouvoir la cohérence dans l'application des normes à l'échelle mondiale. [source]

MORAL REFORM, MORAL DISAGREEMENT, AND ABORTION

METAPHILOSOPHY, Issue 4 2007
KATHLEEN WALLACE
Abstract: Bernard Gert argues that legitimate moral disagreement calls for tolerance and moral humility; when there is more than one morally acceptable course of action, then intolerance and what Gert calls "moral arrogance" would be objectionable. This article identifies some possible difficulties in distinguishing moral arrogance from moral reform and then examines Gert's treatment of abortion as a contemporary example of moral disagreement that he characterizes as irresolvable. [source]

Teaching of Anatomy of Genital Organs in the Large Animals

ANATOMIA, HISTOLOGIA, EMBRYOLOGIA, Issue 2005
G. M. Constantinescu
At the University of Missouri-Columbia, USA, teaching the anatomy of genital organs in large (and in small) animals is clinically oriented. In the male horse, ox, and pig, the descriptive anatomy of the structures is taught in that order as they are listed in Nomina Anatomica Veterinaria. Clinical correlates are immediately mentioned in relation to each of the following structures. The testicle, epididymis, ductus deferens, spermatic cord, and tunics of spermatic cord and testis are correlated to the castration, criptorchidism, ectopic testicles, and inguinal herniae, as well as to the landmarks and approaches to different clinical techniques. The penis and male urethra are correlated to the prolapse of the prepuce, ulcerative posthitis, balanitis, penile deviation, penischisis, persistent penile frenulum, short retractor penis muscle, catheterization of the urethra, the contagious equine metritis (CEM), etc. In the female horse, ox and pig, following the similar order as in the male species, the ovary and the salpinx are correlated to the diagnosis of pregnancy by rectal exploration, ovarian hypoplasia, ectopic pregnancy, and ovariectomy. The uterus is correlated to the different aspects of metritis and endometritis, to the retained placenta, pyometra, uterine torsion, uterine prolapse and eversion, Caesarian section, diagnosis of pregnancy and different stages of oestrus by rectal exploration, double external ostium of the cervix, distocia, and the assessment of possible difficulties in the birth process. The vagina and vestibulum vaginae are correlated to the gaertneritis, vaginal and cervical prolapse, vaginitis, catheterization of the urinary bladder, and pelvimetry. The vulva and clitoris are correlated to vulvitis, balanitis, distocia, episiotomy, and transmissible genital diseases. Different kinds of udder diseases (mastitis) are based on the thorough knowledge of the anatomy of the udder including the blood and nerve supply and the lymphatic system. The two techniques of epidural anesthesia (Magda and Farquharson in ruminants) and subsacral anaesthesia (Popescu) for diagnosis and treatment purposes are explained in detail. [source]

Art Museum Attendance, Public Funding, and the Business Cycle

AMERICAN JOURNAL OF ECONOMICS AND SOCIOLOGY, Issue 2 2009
Sarah J. Skinner
There are a number of important problems in contemporary museum finance, and this article identifies yet another possible difficulty. An aggregate statistical measure of museum attendance is calculated in this research and the attendance measure is shown to be countercyclical in nature. When set against federal and other allocations to museums, which are clearly pro-cyclical in nature, an attendance "disease" may be at least tentatively identified. Efficiency criteria, of course, require that costs are covered in real time. We find, however, that, despite the likelihood that museum attendance is income-elastic and a normal good, attendance varies countercyclically with the business cycle. We suggest that one possible explanation for this phenomenon is that a positive substitution effect on demand outweighs the income effect on demand for museum attendance over the cycle. From a policymaking perspective, these results call for a longer range planning horizon, that is, one that includes the full business cycle rather than just the financial year, as is the current U.S. government practice. [source]