Perfecting nature : Friedrich Nietzsche's ideal and politics of cultivation

What I have called the Ideal of Cultivation is a fundamental ethical principle of civilisation, originated by aristocratic warriors in Greek antiquity who held that the true purpose of humanity is to perfect nature

It was then professed that individuals and even entire peoples could consciously develop and improve themselves in a way that was thought to obey the original lawful impulses of nature, a process which was likened to those of agriculture and animal husbandry.

Subsequently the cognate idea of a politics of cultivation arose which deemed that society should be organised specifically to produce more virtuous or perfect human types. Given their fundamental association with Hellenism both ideas have been revisited constantly in the intellectual history of the west, and most notably during the great secular periods, the Renaissance and Enlightenment when active attempts were made to retrieve the ideals of antiquity. Both ideas were particularly pervasive in the German enlightenment, the Aufklärung, and were assimilated by the succeeding Romantic generation.

In nineteenth century Germany, when interest in these ideas was quickly waning, the German philosopher Friedrich Nietzsche acquired an unswerving attachment to them and made the service of them his life's work.

The intention of this essay is to trace methodically the appearance of the Ideal of Cultivation in Nietzsche's philosophy and politics, and to outline his responses to a world which was abandoning the principles in which he deeply believed. This essay should be regarded as a case study in the long history of a fundamental ethical idea rather than one about the philosopher Nietzsche.

Conflict of interest in policing : problems, practices, and principles

Examines conflict of interest across the private and public realm of the everyday lives of police officers. Outlines how the problem is an important aspect of police ethics, arguing that recognition of, and accountability for, conflict of interest may be a significant element in preventing police misconduct and corruption

The principles of learning and teaching (PoLT)

In Victoria, Australia, under the Blueprint agenda, The Principles of Learning and Teaching (Department of Education and Training, 2005) are being used to operationalise pedagogical change and curriculum renewal. The University of Melbourne is one of the three contracted providers and in 2005 and 2006 has supported 450 teachers from state, independent and special schools in Victoria and 70 teachers in Singapore. The paper outlines the workings of the model and illustrates how through a deeper and renewed focus on pedagogy schools are being asked to examine and change their practice for all students. One benefit of the initiative is that special schools are an integral part of the cluster network and are reconsidering their role in school renewal and systems transformation more broadly. However the regime of pedagogical renewal must be understood as part of the past and the present, multiple transgressions and intense struggles in reform practices more broadly. None the least being the persistent stratification of schooling into special and regular in the Victorian context and professional learning being constructed as weak professional socialization. Working visually and reading intertextually undoing some of the problematics of the implementation process the challenges of system wide professional learning and curriculum reform are exposed.

An overview of liability and compensation for personal injury in China under the general principles of civil law

This article reviews the personal injury tort system in the People's Republic of China (PRC). The Chinese torts law has a number of unique features. To begin with, it is quite new — the legal framework of torts law was established only in 1986. The unique features of the Chinese torts law also stem from its long and difficult evolution over nearly 40 years. Equally important has been the remarkable blend of influences that have shaped its current law — a mixture of socialist objectives, capitalist pragmatism, and feudal doctrines combined with jurisprudential models taken from a range of western civil codes and, more recently, the common law.

Part one of the article briefly analyses the most important features of the existing Chinese legal system. Part two provides a background to the enactment of the General Principles of Civil Law (GPCL), which incorporates Chinese torts law. The review looks at the development and drafting of the GPCL legislation, and the influences that guided the formulation of legal principles. Part three of the article provides an overview of the torts law provisions in the GPCL. Part four examines the law of personal injury established by the GPCL. Part five uses some case studies to illustrate the principles highlighted in the previous two parts and part six contains a brief conclusion and some pointers to the directions that Chinese torts law may take in the future.

Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach – Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings – The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard-setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications – Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard-setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value – This is an early study to investigate water accounting standard-setting regulatory influences and their impact.

Application of the reporting entity concept and lodgement of special purpose financial statements

This Research Report analyses the application of the reporting entity concept and the adoption of special purpose financial reporting, particularly by entities lodging financial statements with the Australian Securities and Investments Commission (ASIC) and with state-based regulators in Australia’s three most populous states, namely, Consumer Affairs Victoria, NSW Fair Trading and Queensland Office of Fair Trading. This Report does not cover entities that have their equity interests traded in a public market, such as listed companies, and some other entities with ‘public accountability’.