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This paper aims to examine the legal position and utility of preamble and also to determine what role has been played by Preambles in new trends in Bangladesh and Indian Constitutional Law.

The research methodology undertaken in this project is analytical method of research and comparative research.

In this paper, the first legal and academic dispute and a matter of arguments and discussions that whether preamble should be treated as a part of constitution is discussed. Also, this paper tries to examine the matter of interpretational value of preamble, i.e. role of preamble in interpretation of constitution vis-à-vis of statutes. Finally, this paper examines in particular the details of preambles of two countries that have played a prominent part in the development of Constitutionalism in India and Bangladesh.

This research work is based on both primary and secondary data. The main sources of this study include like textbooks, journal articles, some important daily newspapers, online documents and some publications. The study has also relied on decided cases of Apex Court of Bangladesh and the Subcontinent.

This paper aims to investigate the ideological discourse in the EU's self-presentation, which will provide a new standpoint for scholars interested in analyzing the EU's foreign policy.

To understand how the EU perceives itself, the research investigates the Preamble of the Treaty of the European Union (Maastricht Treaty 1992) and its consolidated versions of 1997, 2002, 2006, 2008, 2010 and 2016. Investigation of the consolidated versions of the Maastricht treaty is important to understand how the Union came to develop the image of the Self throughout time and how the international context had affected EU’s self-image. The preambles are analyzed using the socio-cognitive approach to critical discourse analysis to examine the ideological discourse of self-presentation.

It can be concluded that the discourse used in the preamble reflects an ideological discourse used by the EU to present itself in positive ways. Such an ideological discourse emphasizes the differentiation between the in-group and out-group identification. Thus, it can suggest some implications that the EU holds a negative portray of the “Other” who do not hold the same characteristics, activities, goals, norms and values.

Understanding the possibility of such an ideological discourse can help researchers to adopt a new standpoint to analyze the EU’s foreign policy, which can help in providing new perspective for academic scholarly work.

This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin.

There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed.

When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting.

The research is limited by the relatively small samples and by the fact that these were different research projects.

Nudging has an obvious impact on research that should not be ignored.

Unintentional nudging should be considered with all research projects.

This paper makes explicit that nudging occurs in research whether intentional or unintentional.

The USA Patriot Act and its implementing regulations required mutual funds to implement anti‐money laundering (AML) programs by July 24, 2002. This legislation, which substantially amended the Bank Secrecy Act (BSA), no doubt will have the most far‐reaching affect on the fund industry since the Investment Company Act was adopted in 1940. It also will present new challenges to fund legal counsel and compliance personnel. Until the Patriot Act was signed into law, the regulatory framework for funds generally focused on protecting investors through mandatory disclosure obligations and self‐dealing prohibitions. AML programs add a new focus. An AML program must be designed to, among other things, prevent a fund from being used for money laundering or the financing of terrorist activities. While banks have had AML programs for several decades, these requirements are uncharted waters for mutual funds, as well as for most other securities firms.

The purpose of writing this paper is to present a comparative but critical assessment of the applicability of the precautionary principle (PP) under the SPS Agreement, which is a part of the WTO regime by implication, and under the Cartagena Protocol, which has been made under the Convention on Biological Diversity.

The paper presents an analytical exposition of both the sets of laws, trade law and environmental law. The methodology adopted is library based. The approach is to bring about an amicable co-existence of both the laws so that they could serve the dual purpose, i.e. promotion of trade and protection of “human, animal and plant life and health” and conservation of the environment.

The DSB of the WTO should give due importance to the PP and should apply it liberally, keeping also in view the environmental aspects, so that along with free trade human, animal and plant health and life, and conservation of the environment are also protected.

It will change the present paradigm and will bring both the sets of laws together.

It focuses on the life and heath of poor people around the world. It, thus, pleads for application of strong PP.

Legal systems govern social behaviour. They attempt to regulate order, collective peace and harmonious developments in society. The external social behaviour that law deals with is also a part of internal human behaviour. This external and internal nature of human behaviour, needs to be consciously studied and interlinked when legal systems desire elements of justice, equality, liberty, fraternity, dignity, integrity and unity for social collectivity. These elements, that legal systems guarantee come from an integration of individual and collective life on matters of social, political, economic etc., of various levels. The individuality and collectivity on these matters and levels are deeply psychological and spirited in sense as human behaviour operates through stimulus from inside to leave external effects outside or vice-versa through a function of thought-emotion-sensation-body complex. Thus, we see, our behaviour gets shaped by a two-way process of inner motivation and outer circumstance, individual and collective dimensions on a given matter and level. At this juncture, a critical study on this two-way relation in human behaviour and a set of unifying values to be identified for progressive intersections seem to be the future of legal systems for achieving greater goals of humanity. Additionally, legal systems that deal with justice are now becoming more than social, economic and political justice as new knowledge is revealing interrelations of spirit-mind-body or thought-emotion-sensation-body complex leaving us to think of new dimensions in justice. Thus, spirituality, as an exercise of human experiment and experience, provides a new scope for legal systems to deal with human and social behaviour to achieve order, peace and development. At this juncture, one even finds another unknown dimension gaining grounds and sinking to integrate or bring holistic responses to human problems and social challenges of the collective is the actual linking of spirituality through or with psychology or vice versa. Law and legalities of the thoughts and norms are interspersed in between these two disciplines. This is indeed a welcome trend as the psychological human and the social collective have become the axis on which every wheel of knowledge is tested and allowed to represent as spokes for inclusive, sustainable and harmonious inter-relational movement of things. One might see, know, feel or even ought to bear this interconnection that very often come in the actual spiritual practices where psychological dimensions emerge leading to wholesome experience of the state of our own individual and socio-collective nature. Among many kinds of spiritual experiences and experiments, two of them stand out for our legal consideration. One, an experience of timeless, space-less and boundless consciousness-awareness beyond life and world with which we witness, observe and understand the movement of things inside life and world, without our participation into them. Two, an experience of consciousness-awareness as power and force operating and animating through thought-emotion-sensation-body complex with our active participation in the movement of life and world. The former experience prepares the ground to remain free from all fetters of self-aggrandizing individualization before wider collectivity and, the latter experience prepares us to re-enter into wider collectivity to contribute with a freed sense of individualization, not imprisoned by its ego-aggrandizement that cuts the individual from the collective. These two spiritual experiences, one of the consciousness-awareness of freedom and, another of the consciousness-awareness with all potentials, when allowed to animate inside the human, it gives crucial understanding of the challenges of life and, pro-activation of solutions for those challenges that are extremely crucial for law and legal systems. A power of understanding the knowledge using spiritual experience of these two states of consciousness-awareness along with rationality, reason and logic, a strength operating through concentration of the energies in body aiding movement of knowledge, a harmony releasing itself through motivating-empathy and mutual-collaboration using knowledge and strength and, finally a near-perfect action operating through strategies, stages and steps in organizing daily life, human capital and all kinds of the systems of the world using knowledge, strength and harmony become our positive tools of empowerment. The combination of these two spiritual experiences of consciousness-awareness is useful to legal systems that look for solutions to human crises using interactive nature of individuality and collectivity on all issues of life, world and society. The chapter attempts to demonstrate that this kind of spirituality and its applied processes thus provide us the clue and strategy to achieve what the human nature and social existences of all kinds all over the world seek and aspire in the form of individual as well as collective peace, joy and compassion. It is also argued that this peace, joy and compassion that is spiritual in nature are in fact the origin and source of inspiration and stimulation for social, political and economic equality, liberty and fraternity in law, and the harmony and perfection of these elements seen as the justice that balances everything. The chapter demonstrates how applied spirituality can be used in law in the sense of law-making, judicial-interpretation, executive-governance, legal profession and finally a grand introduction of spirituality and its values into legal academics and research that are waiting to be liberated from the clutches of mere analytical knowledge of life and world moving towards new enriching powers of radiant collective life and wonderful harmonious world.

The aim of this paper is to present an interview and postscript that examine the specific meaning, rationale, conceptual framework, assessment and teaching of critical reflection in and on professional development in management and higher education from an action research perspective.

This article is presented in the new genre of PIP (Zuber-Skerritt, 2009): Preamble – Interview – Postscript. The Preamble (P) sets out the background, purpose, structure and conduct of the interview (I), which addresses six probing questions and is followed by a Postscript (P) that reveals additional comments and reflections on the interview, and identifies learning outcomes and implications.

Reflective practice is essential for a deep approach to learning, research and professional development and it is a driving force to enable learners to be adequately equipped for constant and complex change in today's and tomorrow's turbulent world.

The article is positioned to inspire further R&D in the current debate on urgently needed radical and rapid change in higher education for the twenty-first century.

As well as the article's practical suggestions about why and how to develop reflective learning/practice, the PIP conceptual model applied in this article offers a useful practical approach for researchers to explore self-ethnography through interviews.

Two conceptual models illustrate the essence of this article, providing practical help to academics and other professionals to advance reflective practice in research and learning.

WID emerged in reaction to the failure of the modernization development policy based on the notion that every individual has equal access to opportunities for achieving goals and objectives deemed reasonable by society. It sought to provide a more comprehensive framework within which the goals of better living conditions, wages, and education could be achieved by all individuals.¹ Specifically, given the fact that females in emerging countries lag behind males in terms of economic prosperity and education, WID addressed their advancement through development projects and programs.

The purpose of this paper is to advocate and contribute to a more nuanced and discerning argument when ascribing a democratic role to libraries and activities related to information literacy.

The connections between democracy and libraries as well as between citizenship and information literacy are analysed by using Mouffe’s agonistic pluralism. One example is provided by a recent legislative change (the new Swedish Library Act) and the documents preceding it. A second, more detailed example concerns how information literacy may be conceptualised when related to young women’s sexual and reproductive health. Crucial in both examples are the suggestions of routes to travel that support equality and inclusion for all.

Within an agonistic approach, democracy concerns equality and interest in making efforts to include the less privileged. The inclusion of a democratic aim, directed towards everyone, for libraries in the new Library Act can be argued to emphasise the political role of libraries. A liberal and a radical understanding of information literacy is elaborated, the latter is advocated. Information literacy is also analysed in a non-essentialist manner, as a description of a learning activity, therefore always value-laden.

The agonistic reading of two central concepts in library and information studies, namely, libraries and information literacy is fruitful and shows how the discipline may contribute to strengthen democracy in society both within institutions as libraries and in other settings.

The anti‐money‐laundering provisions of the USA Patriot Act of 2001 (the “Patriot Act”) continue to cause a profound transformation in the way the United States investment industry conducts its business. Over the past year under the authority of the Patriot Act, which amended the Bank Secrecy Act (“BSA”), the United States Department of Treasury (“Treasury”) and the relevant federal regulators have issued rules requiring a broad range of compliance mechanisms, including: the establishment of anti‐money‐laundering (“AML”) programs; the filing of suspicious activity reports; the prohibition against providing financial services to foreign shell banks (i.e., banks without physical locations); the maintenance of records with respect to accounts for foreign banks; and the sharing of transactional information among financial institutions and between financial institutions and law enforcement.