Questions whether the government can play a neutral role in the abortion debate and what this means practically. Suggests the argument is only used if it supports the view of the…
Abstract
Questions whether the government can play a neutral role in the abortion debate and what this means practically. Suggests the argument is only used if it supports the view of the proponent and proffers the suggestion that the statement really means that the government is serving the wants of this person.
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Outlines the authors’ influences whilst forming a pro‐life view. States that the parent’s duty to care for their child begins at conception and is a form of involuntary servitude…
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Outlines the authors’ influences whilst forming a pro‐life view. States that the parent’s duty to care for their child begins at conception and is a form of involuntary servitude. Compares this with the military draft and argues that more emphasis should be placed on parental obligations.
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Refutes the suggestion that the mother has the right to remove herself as the life support system from an unborn child. Cites responsibilities in creating the child and argues the…
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Refutes the suggestion that the mother has the right to remove herself as the life support system from an unborn child. Cites responsibilities in creating the child and argues the child is then seen as a trespasser and is punished by capital punishment.
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Outlines the Libertarian framework of rights and obligations in abortion. Argues that abortion is homicide based upon the scientific and philosophic evidence available and…
Abstract
Outlines the Libertarian framework of rights and obligations in abortion. Argues that abortion is homicide based upon the scientific and philosophic evidence available and disputes further points believed by abortion proponents.
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Thomas Carrington and Gunilla Eklöv Alander
This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value…
Abstract
Purpose
This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value frames that apply in different situations during this process and how the actors can benefit from the ensuing friction.
Design/methodology/approach
The tensions found in the profit production process are theorized in terms of dissonance (Stark, 2009), emphasizing how multiple voices, drawing on different value frames, contribute to the search for a profit number. The authors study this by means of a case study of a large listed company in the construction industry, where, because of how judgment pervades the profit production process, the search for profit is particularly exposed.
Findings
The authors find three important value frames – caution, control and compliance – which managers, accountants and auditors draw on in the profit production process, depending on the situation they find themselves in. With this finding, the authors contribute to the previous research on financial reporting and management work and the production of profits by demonstrating how the relationships between the involved actors – primarily the auditor–client relationship – can be characterized by principled and constructive rivalry in which competing value frames can coexist alongside each other and how the dissonance created in these situations can produce generative and productive friction.
Originality/value
Previous research has mostly focused on profit measurement, taking the existence of a “true” profit number for granted. The auditor–client negotiation literature typically suggests that actors endeavor to solve situations in a zero-sum game where different value frames are present. This paper, drawing on an incipient theoretical approach to accounting research which emphasizes multivocality and perspective, contributes to the nascent research on financial accounting and management work in general and the profit production process in particular. With empirical illustrations of the dissonance found in this process, this paper suggests that tensions resulting from dissonance (Stark, 2009) may be a resource in situations like the profit production process.
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Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
THE topics of the Library Association Conference and the election of the Council of the Association naturally absorb a great deal of attention this month. To deal with the second…
Abstract
THE topics of the Library Association Conference and the election of the Council of the Association naturally absorb a great deal of attention this month. To deal with the second first: there were few novelties in the nominations, and most of the suggested new Councillors are good people; so that a fairly good Council should result. The unique thing, as we imagine, about the Library Association is the number of vice‐presidents, all of whom have Council privileges. These are not elected by the members but by the Council, and by the retiring Council; they occupy a position analagous to aldermen in town councils, and are not amenable to the choice or desires of the members at large. There are enough of them, too, if they care to be active, to dominate the Council. Fortunately, good men are usually elected, but recently there has been a tendency to elect comparatively young men to what are virtually perpetual seats on the Council, simply, if one may judge from the names, because these men occupy certain library positions. It, therefore; is all the more necessary that the electors see that men who really represent the profession get the seats that remain.
The purpose of this paper is twofold. First, it brings forth a methodology of “traces” for organizational ethnography of the shadow, also understood as the realm of the repressed…
Abstract
Purpose
The purpose of this paper is twofold. First, it brings forth a methodology of “traces” for organizational ethnography of the shadow, also understood as the realm of the repressed. Second, it highlights the emotional disconnect that organizational ethnographers encounter in traumatized communities and provides suggestions to bridge them.
Design/methodology/approach
The paper – drawing on autoethnography – incorporates the author’s fieldwork experiences conducted with market women in postconflict Monrovia, Liberia. In the tradition of “confessional tales,” it includes vignettes from fieldnotes and in-depth qualitative interviews.
Findings
The paper highlights three types of traces for research on the shadow: memorial, interactional, and material.
Research limitations/implications
The paper is important because it provides a methodology to recover information pertaining to the organizational shadow, where silence, absence, and suppression dominate. It extends existing literature focused on visuality to consider alternative and holistic epistemologies in line with African worldviews.
Practical implications
This paper will help practitioners working with traumatized communities as it suggests the use of memory as a more indirect route to recover information rather than direct questioning.
Originality/value
The paper juxtaposes poignant stories with academic prose and is valuable in terms of content and form. First, it addresses the topics of emotion and discomfort, seldom incorporated in organization studies. Second, it is valuable to scholars wishing to experiment with more intuitive forms of writing.
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Doris Ochterbeck, Colleen M. Berryessa and Sarah Forberger
Neuroscientific research on addictions has prompted a paradigm shift from a moral to a medical understanding – with substantial implications for legal professionals’ interactions…
Abstract
Purpose
Neuroscientific research on addictions has prompted a paradigm shift from a moral to a medical understanding – with substantial implications for legal professionals’ interactions with and decision-making surrounding individuals with addiction. This study complements prior work on US defense attorney’s understandings of addiction by investigating two further perspectives: the potential “next generation” of legal professionals in the USA (criminal justice undergraduates) and legal professionals from another system (Germany). This paper aims to assess their views on the brain disease model of addiction, dominance and relevance of this model, the responsibility of affected persons and preferred sources of information.
Design/methodology/approach
Views of 74 US criminal justice undergraduate students and 74 German legal professionals were assessed using Likert scales and open-ended questions in an online survey.
Findings
Neuroscientific research findings on addictions and views that addiction is a brain disease were rated as significantly more relevant by American students to their potential future work than by German legal professionals. However, a majority of both samples agreed that addiction is a brain disease and that those affected are responsible for their condition and actions. Sources of information most frequently used by both groups were publications in legal academic journals.
Practical implications
In the USA, information for legal professionals needs to be expanded and integrated into the education of its “next generation,” while in Germany it needs to be developed and promoted. Legal academic journals appear to play a primary role in the transfer of research on addiction into legal practice.
Originality/value
This study complements prior work on US defense attorney’s understandings of addiction by investigating two further perspectives.
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Todd Jackson and Doris M. Cook
Problems in accounting for the translation of foreign currencies are as old as money itself, as far back as the ancient Greeks. In the USA these problems have been of primary…
Abstract
Problems in accounting for the translation of foreign currencies are as old as money itself, as far back as the ancient Greeks. In the USA these problems have been of primary concern in the twentieth century. Interest in accounting for foreign currency translation seems to have varied directly with the instability of exchange. Of particular note is the interest created by the unsettling economic effects of the First World War, Second World War and the Vietnam War. The standard setting bodies of the accounting profession, including the Committee on Accounting Procedures of the 1930s, the Accounting Principles Board which followed, and particularly the current Financial Accounting Standards Board, have devoted significant efforts to the development of accounting principles in this area, culminating in the present FASB Statement No. 52.