When the Conflict Ends, While Uncertainty Continues


Book Description

One of the most challenging elements during any armed conflict and its aftermath is the need to determine the fate of the missing and to support families dealing with uncertainty. Another layer of complexity is added in cases where a missing person might have been involved in criminal activity. This book examines how international law meets these two distinct, but intertwined, needs. It shows that the duty to account for missing persons is cross-cutting in nature, requiring measures needing implementation before, during, and after armed conflict. At the same time, those measures cannot substitute any required to establish responsibility for IHL/IHRL violations and international crimes. Exploring specific examples, the book examines the role that international law plays in the international community's attempts to articulate humanitarian and accountability-driven efforts when dealing with the missing. By so doing, it suggests how linkages between such efforts can be established, both through legal and policy avenues.




Accounting for Conflict


Book Description




Accounting in Conflict


Book Description

Volume 19 of Advances in Public Interest Accounting responds to Global forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies.







Financial Accounting and Management Control


Book Description

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.




Conflict of Interest in Medical Research, Education, and Practice


Book Description

Collaborations of physicians and researchers with industry can provide valuable benefits to society, particularly in the translation of basic scientific discoveries to new therapies and products. Recent reports and news stories have, however, documented disturbing examples of relationships and practices that put at risk the integrity of medical research, the objectivity of professional education, the quality of patient care, the soundness of clinical practice guidelines, and the public's trust in medicine. Conflict of Interest in Medical Research, Education, and Practice provides a comprehensive look at conflict of interest in medicine. It offers principles to inform the design of policies to identify, limit, and manage conflicts of interest without damaging constructive collaboration with industry. It calls for both short-term actions and long-term commitments by institutions and individuals, including leaders of academic medical centers, professional societies, patient advocacy groups, government agencies, and drug, device, and pharmaceutical companies. Failure of the medical community to take convincing action on conflicts of interest invites additional legislative or regulatory measures that may be overly broad or unduly burdensome. Conflict of Interest in Medical Research, Education, and Practice makes several recommendations for strengthening conflict of interest policies and curbing relationships that create risks with little benefit. The book will serve as an invaluable resource for individuals and organizations committed to high ethical standards in all realms of medicine.