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New technologies, including artificial intelligence (AI), have helped us begin to take our first steps off Earth and into outer space. But conflicts inevitably will arise and, in the absence of settled governance, may be resolved by force, as is typical for new frontiers. But the terrestrial assumptions behind the ethics of war will need to be rethought when the context radically changes, and both the environment of space and the advent of robotic warfighters with superhuman capabilities will constitute such a radical change. This essay examines how new autonomous technologies, especially dual-use technologies, and the challenges to human existence in space will force us to rethink the ethics of war, both from space to Earth, and in space itself.

This paper takes position against the spread of the free-market logic in the domain of accountancy, where free market is often viewed as undeniably benefiting society and users of financial statements. A key moment that paved the way for the growing influence of the free-market logic in accountancy resides in the elimination of institutional ethics rules prohibiting direct and uninvited solicitation of clients, which occurred in the 1970s. Importantly, it was (some would say quite naïvely) assumed that auditors would be able to maintain their independence from auditees in a surrounding climate emphasizing market competition and individualism. However, research indicates that before the collapse of Enron and Arthur Andersen, a number of auditors were significantly concerned about auditor independence being undermined in actual practice. Yet, their concerns were kept largely in the dark. It took the billion-equity collapse of Enron and the powerful imagery related to the shredding of documents by its external auditor Arthur Andersen, as well as the collapse of WorldCom a few months afterwards, to bring to light the undermining of auditor independence in the public arena and to create a momentum in favour of reforming authoritative regimes of auditor independence, therefore constraining to some extent the influence of the free-market logic in accountancy. My main argument is that these collapses could perhaps have been avoided if auditors’ dissenting and negative points of view on auditor independence had been voiced, heard, and appropriately taken into account by accounting organizations and regulatory bodies. Accordingly, it is recommended that channels be established for practising auditors to communicate concerns that emerge from their daily experiences and which cast doubt on the conceptual foundations of financial auditing. Establishing such mechanisms may help to guard against the excesses of the free-market logic; the latter definitely should not reign unchallenged.

Examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to foster auditor independence domestically and abroad. Focuses specifically on the role played by the American Institute of Certified Public Accountants, the Institute of Internal Auditors (IIA), the Securities and Exchange Commission and the US Government Accounting Office. Also looks at other professional associations in banking, industry, and manufacturing sectors dealing with sensitive issues of auditors′ involvement in such matters as management advisory services, operating responsibilities, outsourcing, opinion shopping, auditor rotation, and other conflicts of interest which may impair auditor independence.

Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting associations dealing with auditor independence. In many countries independent auditors may be censured and even expelled from their respective professional associations for violations of their codes of ethics. The survey also showed that cultural differences limit the effectiveness of international reliance on auditor independence.

The paper aims to examine the relation between fees paid to auditors and audit quality during the period of 2000‐2003.

The paper constructs a measure of auditor profitability that is used as a proxy for auditor independence. The methodology is grounded in the notion that auditor independence is influenced by effort and risk‐adjusted fees, rather than the level of fees received from clients. Since, risk and effort are unobservable, the paper uses proxies based on client size, complexity and risk to estimate abnormal fees. Abnormal fees are derived using a fee estimation model drawn from prior literature. The paper employs two metrics to assess audit quality – the standard deviation of residuals from regressions relating current accruals to cash flows and the absolute value of performance‐adjusted discretionary accruals.

The paper documents a statistically significant negative association between total fees and both audit quality proxies over all years. These findings are robust to a variety of additional tests and several alternative design specifications. The results (pre‐ and post‐SOX) are consistent with economic bonding being a determinant of auditor behavior rather than auditor reputational concerns.

The possibility that the empirical tests do not completely capture the impact of unobserved risk cannot be ruled out, though the paper attempts to do so by employing alternative specifications and sensitivity tests.

Policy makers should note that current restrictions on the provision of non‐audit services may not sufficiently resolve the issue of economic bonding and its impact on auditor independence.

In contrast to previous studies whose results are ambiguous, the paper finds a statistically significant positive association between several measures of total fees (it uses size‐adjusted and abnormal fees) and two metrics of accruals quality in all years (2000‐2003), consistent with economic bonding being a determinant of auditor behavior rather then auditor reputation concerns.

There is a dearth of literature dealing with Islamic education that embeds the notion of democratic citizenship education for at least two reasons: firstly, democratic citizenship education is not always considered as commensurable with Islamic education and secondly, Islamic education is aimed at producing just persons, whereas democratic citizenship education aims to engender responsible citizens.

My approach is philosophical/analytical and argumentative.

I argue that the two concepts do not have to be considered as mutually exclusive and that cultivating just persons invariably involves producing responsible persons. Hence, as my first argument I show that through the practices of Islamic education, which is just action (ijtihād), deliberative engagement (shūrā) and recognition of the other (ta`āruf), democratic citizenship education has the potential to enhance the pursuit of a doctorate on the basis that the latter connects with multiple forms of enactment. My second argument relates to offering some sceptical encounters with a doctoral candidate, in particular showing how just action (ijtihād), deliberative engagement (shūrā) and recognition of the other (ta`āruf) were manifested in our encounters. Drawing on the seminal thoughts of Stanley Cavell (1997), particularly his ideas on ‘living with scepticism’, I argue that doctoral supervision in the knowledge fields of democratic citizenship education and Islamic education ought to be an encounter framed by scepticism.

Although I combine philosophical and narrative inquiry, I do not consistently accentuate various dimensions of the latter – that is, narrative inquiry, as well as drawing on other cases of my supervision.

I envisage that the commensurability argued for between democratic citizenship education and Islamic education can impact the supervision of doctoral candidates.

I point out that supervising students sceptically might engender moments of acknowledging humanity within the Other (autonomous action or ijtihād), experiencing attachment to the Other’s points of view with a readiness for departure (deliberative engagement or shūrā) and showing responsibility to the Other (recognition of the other or ta`āruf). In turn, I show how sceptical encounters along the lines of autonomous action, deliberative engagement and responsibility towards the other connect, firstly, with liberal education and secondly, the possibilities of such encounters for Muslims involved in advocating for just and/or responsible action.

The chapter identifies and analyzes scholarly discourses that framed understanding of change and directed further reforms in post-socialist education over the past two decades. It discusses the origins of these discourses, their theoretical underpinnings, evolution, and cultural biases. The analysis of scholarly texts published on post-socialist education draws on methods of discourse analysis and utilizes the concept of sensemaking and the lens of translation to deconstruct how educational change is framed. Most of the identified discourses – restoration, importation, revolution and evolution, transformation and innovation, crisis and survival, glocalization, educational borrowing, system convergence, education for social transformation – originated outside either education or the post-socialist region itself in transitology studies, dependency theory, world system theory, and social reproduction theory. The resultant discourses carried over or challenged the underlying theoretical assumptions, exposed cultural sensitivity, or otherized the post-socialist region. The chapter identifies emerging scholarship that deconstructs framing of the same post-socialist educational phenomena. These emerging approaches reflect local and national searches for identity rather than global agendas. Contrary to the earlier prediction that with the end of the cold war, economic, political, and social institutions would converge into one monolithic world order, the chapter argues that the contemporary world today has come to display diversity, particularism, multiple voices, and the beginning of new histories. This study identifies emerging lines of research that look into the construction of meanings and expose cultural biases, while offering original conceptualization of two decades of scholarship on post-socialist educational change.

The main purpose of the paper is to offer a personal view on the development of documentation/information and documentation (IuD) in Germany, while pointing out the need to further investigate the specific features of its development paths. The methodology is based on critical review of the available literature sources in the German language.

The paper uses the method of critical review of published documents in journals (especially in Nachrichten für Dokumentation), books and reports of state and provincial administrations that are directly related to monitoring and/or encouraging the development of the young field of documentation.

The paper offers a review and interpretation of the most significant development phases, the contributions of individuals and the influence of the official state and information policy based on the consulted sources.

This research is limited to the literature written in German language.

The paper could be of interest to researchers and professionals who are interested in the development of documentation.

The paper covers the period after the World War II until the end of 1980s that is especially interesting from the social point of view in divided Germany.

To the author’s knowledge, there is no comprehensive history of documentation in German-speaking countries written in English. This paper is the result of a research project started three years ago with colleagues from Germany, Austria and Switzerland, that aims to cover all phases of the appearance and development of information science in German-speaking countries and could be understood as a kind of introduction to papers planned to follow.

Progressing gender equality objectives in development and research for development activities can be an uneven process, and this is certainly the case in the South Pacific. In this chapter, we deconstruct the six case studies featured in this book to discuss the common stumbling points, obstructions and pathways to gender equality and equity observed across the case study projects, but additionally through our collective experiences of living and/or working extensively in the South Pacific. This chapter serves to synthesise these findings. The authors propose that situating gender equality into a broader framing of social equality, by drawing on the concept of intersectionality, provides a necessary context for the design and implementation of development projects – particularly where project participants are from communities with strong customary orientation. We additionally outline the fluid nature of changing gender roles and stereotypes as project teams and project participants simultaneously negotiate the tension created by modernity and tradition.

The purpose of the study is to assess the role of political power and politics in selecting, creating and preserving Liberation Movement archives in South Africa.

A review of literature focusing on liberations archives was carried out.

Politics and the associated power play an essential role in the selection, creation and preservation of liberation movement archives. The study found out that the African National Congress (ANC) selected the University of Fort Hare as the center to preserve liberation movements repatriated from all over the world to South Africa. The National Archives of South Africa did not play a role in the preservation of liberation movement archives. The study also noted that there existed an ineffective collaboration between the ANC and the National Archives of South Africa regarding the preservation of liberation movements archives.

The study focused on the liberation movement archives created by the ANC of South Africa only.

The establishment of liberation archives may promote social cohesion.

The liberation movement archives are a part of the history of South Africa and present perspectives on the history of the liberation of South Africa. This study, which builds on the post-colonial scholarship on liberation movement archives, discussed the significance of liberation archives.