Search results

By the end of World War II, the world witnessed both military and peaceful uses of nuclear science. A number of countries and different sections of the international community strongly urged to avoid repetition of the devastation witnessed in Hiroshima and Nagasaki. A world without nuclear weapons was a subject matter of not only pacifists but also of a large section of the world. The 2010 RevCon was held from 3 to 28 May 2010. The final document noted: ‘… the reaffirmation by the nuclear-weapon states of their unequivocal undertaking to accomplish, in accordance with the principle of irreversibility, the total elimination of their nuclear arsenals leading to nuclear disarmament, to which all States parties are committed under article VI of the Treaty’. The 2010 RevCon also welcomed ‘the new proposals and initiatives from Governments and civil society related to achieving a world free of nuclear weapons’. Indeed, Obama, during his election campaign, spoke on the need for nuclear disarmament. So, should we conclude that global nuclear disarmament would materialize soon? What is the reality? If we take into account signals emitting from the postures and pronouncements of the nuclear weapons countries of the NPT and the influential section of the global civil society, we may find that global nuclear disarmament is somewhere between myth and super myth. A reality check would indicate that global nuclear disarmament would continue to elude us.

The peace process in the shape of confidence-building measures (CBMs) is recognizable as “arrangements designed to enhance … assurance of mind and belief in the trust-worthiness of states … confidence is the product of much broader patterns of relations than those which relate to military strategy. In fact the latter have to be woven into a complex texture of economic, cultural, technical and social relationships” (Hoist, 1983; Indian Express (New Delhi), December 19, 2003.). This suggests military and non-military initiatives undertaken by antagonistic states to reduce tensions and enhance mutual confidence. This chapter examines and evaluates various CBMs, military as well as non-military, that were initiated between India and Pakistan. The chapter also addresses and delineates definition and conceptual notion as well as some of the pertinent aspects of ongoing peace process including Track-II diplomacy and nuclear risk reduction measures being undertaken by India and Pakistan.

Climate change adaptations are today pursed globally to address the threats associated with climate change. The IPCC Third Assessment Report and the Fourth Assessment Report have outlined the most accurate changes to be expected by 2100 with the only uncertainty relating to the timing and magnitude of these changes, not their occurrence (IPCC, 2007). In Small Island Developing States (SIDS), the changes are already manifested through coastal flooding, erosion, salt water intrusion, damaged water sources, and increased storm damages. SIDS are also under threat from their rapidly increasing population that needs settlements, services, and facilities, their limited size that severely confines their options, and their poor resources both in terms of weak financial position and restricted human capacity. This is the reason why SIDS, which will be the first and worst victims, must devote more concerted effort to adapt to these eventualities.

The threat posed by nuclear weapons to world peace need not be exaggerated. Advancement in science and technology has enabled us to go for a complete annihilation of not only the Homo sapiens but all the species on earth. Should we permit our idiocy entangled with the nuclear weapons to destroy us or should we, the thinking animals, permit our wisdom to outlive the demonic nuclear weapons, is a question that is being asked by sensible people all over the world today. Just public denouncement of weapons of mass destruction is un-utilitarian. Mankind has been hearing such hollow, absurd words ever since the first atomic test. We have been feeding ourselves on a diet of hypocrisy. If it is not that what else is CTBT? Should the world permit demons to chant mantra? Isn’t it time to recognize that the world is governed not by saints but by Satans? (This is because rise and fall of civilizations has taught us that might is still right.) Isn’t it time to understand that only a metamorphosis of the Satans into saints can save the world? If we know that well, we should start thinking how the nuclear Satans could be transformed into nuclear saints and it is only logical that the nuke Satans should take initiative in transforming themselves, which alone would salvage the world. The present study is premised on these assumptions.

Sanctions are normally used as an instrument by one country or an alliance of countries to affect change in the behaviour of another country. As Ian Anthony has noted, “Within the legal code of states, sanctions are that part of a law that inflicts a penalty for its violation. In common usage, international sanctions can be defined as any restriction or condition established for reasons of foreign policy or national security applied to a foreign country or entity by a group of states using substantially equivalent measures” (Anthony, 2002, p. 204). Most analysts would agree that clearly defined goals on the part of the initiator – and outlining a consistent set of policies with respect to such goals – are an important factor in gauging the effectiveness of sanctions at any given time.

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

In the 1950s, a combination of technological and scientific advancement, political competition, and changes in popular opinion about spaceflight generated public policy in favor of an aggressive space program. This and that of 1960s moved forward with a Moon landing and the necessary budgets. Space exploration reached equilibrium in the 1970s, sustained through to the present. The twenty-first-century progresses signals that support for human space exploration is waning and may even begin declining in the coming years. This chapter reviews this history and analyzes five rationales suggested in support of continued human spaceflight: discovery and understanding, national defense, economic competitiveness, human destiny, and geopolitics.