scholarly journals The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit

2011 ◽  
Vol 2011 (1) ◽  
pp. 6-18 ◽  
Author(s):  
Dana Kovanicová
Keyword(s):  
Public Interest ◽  
Well Being ◽  
Private Benefit ◽  
The Public

The Economic Role of the Greek City

1999 ◽  
Vol 46 (2) ◽  
pp. 147-167 ◽  
Author(s):  
John Salmon
Keyword(s):  
Public Interest ◽  
Well Being ◽  
New Labour ◽  
Greek City ◽  
Economic Role ◽  
The Public ◽  
Role Of The State ◽  
Collapse Of Communism ◽  
Economic Well Being

The economic role of the state is controversial, even after the collapse of communism and the election of New Labour. The demand that governments get off the backs of wealth-creators has barely diminished since the 1980s; but some still urge control of private and corporate greed in the public interest. There is no sign of such controversy in Greek antiquity; but I shall suggest that the practice of the cities depended on political considerations which reveal comparable principles. All governments, whatever their complexion, now accept some responsibility for general economic well–being, even if their actions may amount to little more than a claim that prosperity will ‘trickle down’ from top to bottom. Numerous functions which would now be identified as economic were performed by Greek cities; after brief preliminaries to set the economic scene, I shall explore them, and try to determine why they were undertaken.

scholarly journals Government-to-Business (G2B) Research Data Sharing and the GDPR: Reconciling the 'Public' with the 'Private'?

2021 ◽  
Author(s):  
Stergios Aidinlis
Keyword(s):  
Data Processing ◽  
Data Sharing ◽  
Public Interest ◽  
Data Protection ◽  
Well Being ◽  
Research Data ◽  
Fundamental Rights ◽  
The Public ◽  
Private Interests ◽  
The Eu

Governments across the EU are increasingly turning their attention to advanced big data analytics, aiming to use their data to inform the design and implementation of public policies. Due to limitations in expertise and resources, this is often impossible without the formation of data sharing partnerships with private actors. Yet, the prevailing view in EU data protection regulatory guidance is that the ‘public interest’ and private interests as lawful grounds for data processing under article 6 GDPR find themselves in a zero-sum relationship. The ‘public interest’ under article 6(1)(e) GDPR is construed as the exclusive realm of public authorities, which are often advised against relying on other grounds for processing, associated with private interests, such as ‘legitimate interests’ under article 6(1)(f) GDPR. This chapter argues against the presently dominant divide between public and private interests under lawful grounds for processing, sketching the emergence of Government-to-Business (G2B) research data sharing in the EU. A conceptualisation of the ‘public’ interest as not incompatible with private interests, as long as a contribution to societal well-being is made through data processing, is offered in that regard. The chapter elaborates on this conceptualisation and the requirements for ensuring protection of the fundamental rights of data subjects, while reflecting on the research questions that should concern future EU data protection law researchers with regard to its adoption.

Accounting and Public Policy: The Importance of Credible Research

2014 ◽  
Vol 14 (1) ◽  
pp. 113-127 ◽  
Author(s):  
Christine A. Denison ◽  
Sue P. Ravenscroft ◽  
Paul F. Williams
Keyword(s):  
Professional Practice ◽  
Public Interest ◽  
Social Role ◽  
Well Being ◽  
Research Practice ◽  
The Public ◽  
Accounting Practice ◽  
Research Findings ◽  
Interest Section ◽  
Scientific Standards

ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.

scholarly journals Human rights and the public interest: in search of balance

2021 ◽  
pp. 179-185
Keyword(s):  
Human Rights ◽  
Social Relations ◽  
Public Interest ◽  
Well Being ◽  
The State ◽  
Right To Education ◽  
The Public ◽  
Constitutional Right ◽  
The Individual ◽  
The Right

Modern processes of globalization in some way shake the established notions of human rights, and therefore their interpretation and content may be limited or expanded contrary to the regulations of the highest legal force. This creates conflict not only in the legal field, but also in society as a whole. It is emphasized that the most effective and less conflicting will be the norm, the content of which fully reflects both public and individual interest, the norm, in the process of interpretation and implementation of which the social value of law is achieved. What does it mean? That the right in the understanding of the official expression of norms should be only those provisions that ensure the well-being and development at the level of personal and public interest, guarantee and do not violate human rights. It is noted that the value of the right for the individual is that it is able to meet the human need for freedom and establishes a certain order of its use. The value of law for the whole society is manifested in the fact that the law guarantees security, order and harmonization of social relations, integrity and solidarity of society. Human rights and freedoms in the state, its interests should not be opposed to the rights and freedoms of others. At the same time, along with universally recognized human rights and freedoms, there are generally recognized restrictions on most of them. This raises the question of the objectively determined need to define boundaries and their criteria in the process of exercising one’s rights and freedoms. An analysis of legal practice in the context of finding a balance of public and private interest on the example of the constitutional right to education. The conclusion is that education is both a constitutional right and a duty and is not subject to any restrictions, and the state must ensure that education is accessible to all. In the process of ensuring the public interest, the state should apply permissible legal mechanisms to motivate a person to implement certain norms, such as persuasion, not coercion, encouragement, not the threat of punishment. Otherwise, it will lead to discrimination in the exercise of the rights and opportunities provided by the Constitution and the freedom to exercise them. And the establishment of the necessary restrictions provided by international legal instruments must be based on the principles of necessity, justice, legality, equality of rights and freedoms. Keywords: human rights, right to education, discrimination, equality, public interest.

scholarly journals Legitimacy and procedural justice: how might stratospheric aerosol injection function in the public interest?

2021 ◽  
Author(s):  
Marco Grasso
Keyword(s):  
Procedural Justice ◽  
Public Interest ◽  
Well Being ◽  
Stratospheric Aerosol ◽  
The Public ◽  
Global Heating ◽  
Injection Function ◽  
Related Harm ◽  
Stratospheric Aerosol Injection

Abstract The success of stratospheric aerosol injection (SAI) in limiting global heating requires the inclusion and maintenance of the political ideals of legitimacy and procedural justice. Without them, the prospects are slim that this institution can be developed and operated in the public interest in such a way that it will protect and promote social well-being by minimising climate-related harm. Long term legitimacy and procedural justice are crucial to several sensitive features of SAI. They relate to openness, inclusivity and independence, in dealing both with external issues of concern to stakeholders representing the general public and with internal issues concerning agents directly involved in SAI. This article begins by outlining notions of legitimacy and procedural justice, and the criteria appropriate for SAI. Then it investigates how the moral indications provided by the related standards might ensure that SAI is not distorted in such ways that it serves the selfish interests of private parties. Finally, the article outlines two governance recommendations for ensuring that legitimacy and procedural justice in SAI are achieved and maintained over time, so that it can work continuously in the public interest.

scholarly journals Prevention of Perpetrating the Criminal Offense of Theft-Theoretical and Practical Aspects

SEEU Review ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 48-68
Author(s):  
Fat Mustafa ◽  
Ismail Zejneli
Keyword(s):  
Real Estate ◽  
Public Interest ◽  
Economic Value ◽  
Well Being ◽  
Criminal Offense ◽  
The Public ◽  
Human Needs ◽  
The Subject ◽  
The Individual

Abstract The aim of this paper is to analyze the factors that influence the occurrence of the criminal offense of theft as well as the roles of all parties involved in its preventive activities. Ownership creates rights and obligations, and it should serve the well-being of the individual and the community. No one can be deprived of, nor limited from property and the rights deriving from it, except when it comes to the public interest determined by law. Belongings can be movable and real estate. The subject of the criminal offense of theft can be only related to movable items that have economic value and serve to human needs and not in cases when they are abandoned. In the process of preventive fight against crime, it is of great importance to define explicitly and concretely the roles, the tasks, and the goals of certain subjects of preventive activities.

scholarly journals Enhancing Halal Sustainability through Family Takaful Products Based on the Maqasid Shari’ah Framework

2020 ◽  
pp. 101
Author(s):  
Norhissyam Ismail ◽  
Wan Nazjmi Mohamed Fisol
Keyword(s):  
Public Interest ◽  
Financial Planning ◽  
Well Being ◽  
The Public ◽  
The Social ◽  
The Family ◽  
Takaful Insurance ◽  
Protection Of Life

Takaful is growing fast day by days. Other than it can develop the industry of Takaful itself, the main reason by introducing the takaful insurance is to offer or provide an alternative to all Muslims’ needs in protection product. Thus, similar to the conventional insurance, it is to provide the element of protection and indemnity to both individual and corporate bodies against loss or hazards to their selves or wealth but in line with the Maqasid Shari’ah Principles. Hence, the objective of the study has been evaluated the family takaful product which based on the Maqasid Shari’ah framework due to the five preservations or protections (Protection of Religion, Protection of Life, Protection of Intellect, Protection of Progeny and Protection of wealth). Most of the products offered in takaful institutions are in line with the Maqasid Shari’ah perspective as sustainable of financial planning which bring to the social well-being and impartiality for the public interest (maslahah) by taking into consideration of five preservation, namely the preservation of religion (al-ddin), the preservation of life (al-nafs), the preservation of intellect (al-‟aql), the preservation of progeny (al-nasl) and the preservation of wealth (al-mal). Therefore, it is an important not only in developing takaful as a part of industry growing but then beyond than that to fulfill the needs of Muslim as well for all the others as well as enhancing halal sustainability through takaful products development.

scholarly journals ISLAMIC PUBLIC EQUITY FUNDS: ENHANCING HALAL SUSTAINABILITY THROUGH MAQASID SHARIAH FRAMEWORK

2019 ◽  
Vol 1 (2) ◽  
pp. 11-17
Author(s):  
Wan Nazjmi Mohamed Fisol ◽  
Siti Hafsha Albasri ◽  
Abdulghani Padungraksart
Keyword(s):  
Public Interest ◽  
Capital Market ◽  
Financial Planning ◽  
Islamic Law ◽  
Well Being ◽  
The Public ◽  
The Social ◽  
Equity Funds ◽  
Public Equity ◽  
Protection Of Life

Capital market investors in Malaysia have the choice of whether to invest in conventional funds or in Shari’ah compliant funds. However, Islamic law (Shari’ah) is concerned with the moral or ethical value of commercial transactions. Basically, the Muslims are governed by the rules and regulations in respect of halal (permissible) and haram (prohibited). Hence, the objective of the study has been explored the Shari’ah compliant funds products which based on the Maqasid Shari’ah framework due to the five preservations or protections (Protection of Religion, Protection of Life, Protection of Intellect, Protection of Progeny and Protection of wealth). Most of the products offered and developed in Shari’ah compliant public equity funds should be in line with the Maqasid Shari’ah perspective as sustainable of financial planning which bring to the social well-being and impartiality for the public interest (maslahah) by taking into consideration of five preservation, namely the preservation of religion (al-ddin), the preservation of life (al-nafs), the preservation of intellect (al-all), the preservation of progeny (al-nasl) and the preservation of wealth (al-mal). Therefore, it is important not only in developing Islamic equity funds as a part of industry growing but then beyond that to fulfill the needs of Muslims as well for all the others as well as enhancing halal sustainability through Islamic equity funds product development.

Psychological Science in the Public Interest: The Case for Juried Analyses

2000 ◽  
Vol 11 (3) ◽  
pp. 177-178 ◽  
Author(s):  
Stephen J. Ceci ◽  
Robert A. Bjork
Keyword(s):  
Public Policy ◽  
Public Interest ◽  
Real World ◽  
Well Being ◽  
American Psychological ◽  
The Public ◽  
Psychological Science ◽  
American Psychological Society

The inaugural issue of Psychological Science in the Public Interest (PSPI), a new publishing initiative by the American Psychological Society, accompanies this issue of Psychological Science. The report it contains, “Psychological Science Can Improve Diagnostic Decisions,” by John Swets, Robyn Dawes, and John Monahan, represents a careful effort by those authors to summarize the potential of modern psychological science to enhance real-world diagnostic decisions. Such decisions (Is a cancer present? Will this individual commit violence? Will an impending storm strike? Will this applicant succeed?) are prevalent and crucial to the lives of individuals and to the well-being of our society. Subsequent issues of PSPI will address other important topics of public interest in areas where psychological science may have the potential to inform and improve public policy. Each of those reports will also represent the efforts of a distinguished team of scientists to report the available evidence, and the implications of that evidence, fairly and comprehensively. In this article, we describe the goals, procedures, and potential of PSPI.

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