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Throw Light (throw + light)
Selected Abstracts,Clarity' Begins at Home: An Examination of the Conceptual Underpinnings of the IAASB's Clarity ProjectINTERNATIONAL JOURNAL OF AUDITING, Issue 3 2010Ian Dennis This paper examines the IAASB's policy proposals arising out of their review of the drafting conventions in auditing standards that has become known as the Clarity Project. The objectives of the Project and how they changed during its evolution are reviewed. One motivation for the Project was to ensure that auditing standards drafted by the IAASB are ,principles-based'. The failure to adequately consider the meaning of ,principles-based standards' was responsible for a lack of clear focus on what was wanted from the Project. This resulted in two main objectives for the Project. The first was a search for fundamental principles of auditing that was incompletely realized, officially abandoned and subsequently covertly pursued in the revisions made to ISA 200. The second was a desire to promulgate standards that were ,objectives-based' or ,principles-based'. Unfortunately, there was inadequate enquiry into the idea of an objective and the related idea of ,objectives-based' standards. The paper clarifies their nature. It examines the idea of a conceptual framework for auditing and the explanations of objectives and ,objectives-based' standards that emerged during the evolution of the Project. It considers the ideas objectives in ISAs, requirements and explanatory material in order to throw light on the nature of auditing standards that contain them. The question of whether an important distinction between ,requirements' and ,presumptive requirements' has been lost between the first and the second Exposure Draft is examined. This distinction can be explained and justified in terms of a distinction between different concepts of rules. It is suggested that the Clarity Project was a missed opportunity. The results are uncertain because there was a failure to undertake adequate conceptual enquiry into some of the concepts that directed its development. A start is made in rectifying this omission in the paper. [source] The Moral Reality in RealismJOURNAL OF APPLIED PHILOSOPHY, Issue 2 2005C. A. J. COADY abstract This paper aims to gain a deeper understanding of the different forms of moralism in order to throw light upon debates about the role of morality in international affairs. In particular, the influential doctrine of political realism is reinterpreted as objecting not to a role for morality in international politics, but to the baneful effects of moralism. This is a more sympathetic reading than that usually given by philosophers to the realist doctrines. I begin by showing the ambiguity and elusiveness of realist claims about morality in politics and then distinguish six forms of moralism, understood as a distortion of genuine morality: moralism of scope, of imposition, of abstraction, of absolutism, of inappropriate explicitness, and of deluded power. I argue that most of these are relevant to typical realist claims and can make their objections more plausible. But, though realists can be interpreted as rightly drawing attention to the dangers of moralism in international and national affairs, their conflation of moralism with morality wrongly leads them to an exaltation of the pursuit of national interest and to the rejection of policies and judgements that are not in fact moralistic. [source] AN IMPOSSIBLE LOVE: SUBJECTION AND EMBODIMENT IN PAULA REGO'S POSSESSIONART HISTORY, Issue 1 2007RUTH ROSENGARTEN Paula Rego's work is frequently considered in terms of a feminist subversion of the tenets of patriarchy. Here, I analyse a group of seven panels made in pastel, in order to throw light on the relationship between obedience and resistance in the formation of female subjects in Rego's work, exploring the interpellative underpinnings that shape and constrain them. Examined in relation both to the imagery of hysteria deployed by nineteenth-century French neurologist Jean-Martin Charcot and to the Freudian concept of transference, Possession, I argue, performs the condition of an impossible love in its address to an object empowered by the very relationship that instates it as object. I propose that Rego's work may be read in relation to a feminist politics that acknowledges the Symbolic Order and its paternal legacy. [source] People must change before institutions can: a model addressing the challenge from administering to managing the maltese public servicePUBLIC ADMINISTRATION & DEVELOPMENT, Issue 3 2005Vincent Cassar Abstract The Maltese public service is currently undergoing major organisational changes to enhance its efficiency and effectiveness in its service delivery. The great majority of these changes have focussed on re-organising the macro-level, namely strategy, processes and structures. This is not an easy feat as local external power forces leave their impact in the process. It is argued, however, that one way to circumvent these resisting forces is to empower the real agents of change: the administrators of the public service. For some reason, the micro-level has been neglected and has been generally absent from the agenda of the major change programme with a few exceptions. This article throws light on this level by proposing an intrapersonal, psychological and pedagogical model for change that may complement and accompany the larger macro changes. The authors suggest that the model can be developed in a practical way to motivate change from within the person and not just push change around the person. Copyright © 2005 John Wiley & Sons, Ltd. [source] | ||||||||||