The emergence of the public sector expectations gap

This paper focuses on the continuing worldwide phenomenon of homogenisation of audit rules, regulation and procedures between the government and private sectors. The observations are informed by Pusey’s (1991) criticisms of ‘economic rationalism’ as the driving mechanism behind public sector reforms in Australia. The presumed superiority of commercial audit is questioned in association with the work of Hopwood (1983, 1998), Otley and Pierce (1996) and, Power (1992, 1994, 1995, 1996, 1997) that contextualise the role of audit. In the private sector audit there continues to be an ‘expectations gap’ arising from commercial pressures and a rhetorical support for the public interest. It is contended that audit quality in the public sector is driven by a different perception of public interest that has been eroded with the advent of economic rationalism. The consequent emergence of a public sector audit ‘expectations gap’ is an amalgam of new components particular to the government audit environment and, aspects of the private ‘expectations gap’ which have been transplanted into the public domain.

Electrochemical and spectroscopic investigation of redox processes for labile metal dithiocarbamate complexes

Although metal dithiocarbamate complexes have been studied extensively, there is in sate cases a distinct lack of data concerning redox properties and the products thereof. This is particularly true for complexes of the late transition and main group metals which are important in agriculture, industry, and chemical analysis. Hence, using electrochemical techniques, the redox behaviour of dithiocarbamate complexes of zinc, cadmium, mercury, lead, and tellurium has been examined. The products of oxidation and reduction have also been characterized by spectroscopic techniques (NMR, EPR, UV, and IR), mass spectrometry, conductivity, and Where possible, crystallographic study of an isolated compound. The species studied were without exception labile with the result that electrochemistry at mercury electrodes was influenced by the great stability of the mercury dithiocarbamate (Hg(RR’dtc) 2) complexes. Investigation of the latter showed that oxidative processes in the presence of mercury led to a new class of expounds: polymeric mercury dithiocarbamato cations. Oily one of these could be isolated as a solid, with the formula [Hg5(RR’dtc) 8](C104)2 For R=R’=ethyl the crystal structure was determined. For other metal dithiocarbamates the electrochemical behaviour at mercury electrodes in many ways paralleled that of the mercury analogues. Thus oxidative processes involved oxidation of electrode mercury to form mixed metal cationic species. Polarographic reduction led to the metal amalgam, usually via formation of mercury dithiocarbamate. Electrochemical studies at inert electrode materials such as platinum yielded distinctly different responses, with both oxidation and reduction being more difficult. Oxidation products at platinum electrodes gave identical polarographic responses to those firm mercury electrodes due to rapid interaction of the former with electrode mercury. The results are in sharp contrast to much of the previous work on transition metal dithiocarbamates for which electrochemical redox processes are often metal based arid not explicated by interaction with the electrode material.

Race, place and self

This thesis examines, interrelates and contextualizes concepts of race, place and self by employing an amalgam of autobiography, interviews, literature, political analysis, infant research and psychoanalytic theory. Although the examples and narratives are South African based, principles that emerge have universal implications. Scars of apartheid mark oppressed, bystanders and beneficiaries.

The use of heuristics in valuation practice : implications in a changing market

Despite the existence of prescribed frameworks, valuation remains a cause of much controversy and variety of opinion. It does not matter whether procedures are undertaken in exactly the same way, the conclusion of ‘value’ will vary from valuer to valuer – sometimes considerably. This uncertainty within valuation is founded on property’s heterogeneous nature and the imperfect market that is the property market; in addition to the unpredictability of human behaviour in making judgements (French and Gabrielli 2004). Uncertainty, in valuation is found in the amalgam of locational, physical and legal characteristics and innumerable other forces which control and energise the property market (Whipple 1995). Particular irregular occurrences, or drastic changes in property markets, from either within market evolution or external forces, for example the creation of global financial markets, cause further uncertainty for valuers and provides challenges in identifying ‘market value’ in valuation practice. The praxis of valuation in a commercial sense navigates this complexity using a combination of algorithms and heuristics to identify the value of a property. The application of theoretical mathematical algorithms based on economic theory (Brown 1995), is augmented by valuers’ ability to apply appropriate adjustment based on their knowledge of the market, their ability to analyse, assess and compare the attributes of a property in comparison to its market, and their practical experience (Sliogeriene 2008). Despite the necessity of algorithms, the application of appropriate adjustments and assumptions are important in arriving at a value. This paper is a critical reflection on the basis of valuation practice as guided by standards, methods, and ethics (algorithms), and the use of heuristics in practice. This is important because changes within property markets challenge the inter-relationship between these two aspects of valuation practice. Through the authors’ industry experience and a review of previous research and statements of practice norms this paper provides an analysis of the ability of valuers to address market change in their valuation practices.

The invincible summer : on Albert Camus’ philosophical neoclassicism

What follows is a work of critical reconstruction of Camus' thought. It aims to answer to the wish Camus expressed in his later notebooks, that he at least be read closely. Specifically, I hope to do three things. In Part I, we will show how Camus' famous philosophy of the absurd represents a systematic scepticism whose closest philosophical predecessor is Descartes' method of doubt, and whose consequence, as in Descartes, is the discovery of a single, orienting certainty, on the basis of which Camus would proceed to pass beyond the 'nihilism' that conservative critics continued to level against him (MS 34). Part II will unfold the central tenets of Camus' mature thought of rebellion, and show how Camus' central political claims follow from his para-Cartesian claim to have found an irreducible or 'invincible' basis for a post-metaphysical ethics, consistent with the most thoroughgoing epistemic scepticism. Part III then undertakes to show that the neoclassical rhetoric and positioning Camus claimed for his postwar thought—as a thought of moderation or mesure, and a renewed Greek or Mediterranean naturalism—is more than a stylistic pretension. It represents, so I argue, a singular amalgam of modern and philosophical classical motifs which makes Camus' voice nearly unique in twentieth century ideas, and all the more worth reconsidering today. So let us proceed.

Plant variety protection and traditional agricultural knowledge in Southeast Asia

This article provides an overview of the emerging plant variety protection (PVP) systems in Southeast Asia. The case studies are from countries that form part of the regional Association of Southeast Asian Nations (ASEAN), mainly Indonesia, Malaysia, Philippines and Thailand. The focus will be on the intersection between intellectual property rights (IPRs) and popular demands for the protection of the traditional knowledge (TK) of local communities. Factors that fuelled the emergence and shaped the content of the PVP laws were the obligation to comply with art 27(3)(b) of the Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS Agreement), aspirations for the development of the biotechnology industry, avoidance of possible sanction under the US ‘Special 301’ procedure, Free Trade Agreements (FTAs), the role played by the International Union for the Protection of New Plant Varieties (UPOV), technical assistance from UPOV member countries, membership of international biodiversity treaties and demands from civil society organisations for protection of TK. The PVP laws that resulted present an uneasy amalgam of conventional property rights with some aspects of protection of TK. It is very likely that the local communities claiming TK rights will face legal hurdles, in as much as government agencies implementing the law will face administrative and technical complications.

Maternal transfer of mercury to the developing embryo/fetus : is there a safe level?

Mercury (Hg) exposure is ubiquitous in modern society via vaccines, fish/crustacea, dental amalgam, food, water, and the atmosphere. This article examines Hg exposure in the context of primary exposure to pregnant women and secondary exposure experienced by their unborn babies. Babies in utero are particularly at risk of higher Hg exposure than adults (on a dose/weight basis through maternal Hg transfer via the placenta), and are more susceptible to adverse effects from mercury and its biologically active compounds. It is, therefore, critical that regulatory advisories around maximum safe Hg exposures account for pregnant women and secondary exposure that children in utero experience. This study focused on standardized embryonic and fetal Hg exposures via primary exposure to the pregnant mother of two common Hg sources (dietary fish and parenteral vaccines). Data demonstrated that Hg exposures, particularly during the first trimester of pregnancy, at well-established dose/weight ratios produced severe damage to humans including death. In light of research suggestive of a mercuric risk factor for childhood conditions such as tic disorders, cerebral palsy, and autism, it is essential that Hg advisories account for secondary prenatal human exposures.

An epidemiological analysis of the 'autism as mercury poisoning' hypothesis

Where direct experimental research into a causal hypothesis of a disease is impossible due to ethical and practical considerations, epidemiological inference is the accepted route to establishing cause. Therefore, to examine the autism as mercury poisoning hypothesis, this paper reviews the existing scientific literature within the context of established epidemiological criteria and finds that the evidence for a causal relationship is compelling. Exposure to mercury (via vaccines and maternal dental amalgam) in utero and during infant years is confirmed; mercury poisoning is known to cause symptoms consistent with autism; animal modeling supports the link and, critically, mercury levels are higher in both the urine and blood of autistic children than in non-autistic peers. Analogous to epidemiological evidence of the smoking–lung cancer relationship, a mercury–autism relationship is confirmed. The precautionary principle demands that health professionals not take an action if there is suspicion that the action may cause severe or lifelong health effects: it does not require certainty. Therefore, given the severity, devastating lifelong impact and extremely high prevalence of autism, it would be negligent to continue to expose pregnant and nursing mothers and infant children to any amount of avoidable mercury.

Left-wing melancholies

With the recent passing of the world's "best-known unknown filmmaker," Chris Marker, it is axiomatic that left-wing melancholy now includes the ongoing loss of previously lost causes – a paradox that suggests the true address of all lost causes worth defending is a strange confluence of past and futural states, as one state. This double loss as gain is also the primary mark of the "landscape" of pessimistic optimism that also denotes the foremost position to occupy today in the battles associated with capitalist End Times (Slavoj Žižek's term). Cultural ecology is no longer what it once was – that is to say, a strange amalgam of vernacular essences perpetrated in the rather forlorn 1970s and/or the insistent and incessant production of difference. Instead, cultural ecology invokes spectral civil war – arguably the very state of things today – and the return of "the dead" in the persistence of forms of high-formalist and high-conceptualist works of art and architecture. This paper examines the late works of the late Chris Marker, including the very short videos he uploaded to You Tube under the pseudonym "Kosinki" from 2007 to 2011, an event contiguous with his return to exhibiting very-still photography from 2006 to 2011. Marker's simultaneous returns to still photography and the short film-essay are both magnificent gestures toward the austerities required of present-day media to effect the necessary "return" to what is always present in one form or another anyway – the non-place between world and world-to-come.

‘Sexurity’ and its effects in eastern Democratic Republic of Congo

Newly recognised as a threat to global peace and security, sexual violence in conflict is now a fixed item on international security agendas. This marks significant progress for women, gender equality and the integrity of peace programmes. Our aim here, however, is to reflect upon the risks that inhere in this accomplishment. Through the concept of ‘sexurity’, a tripartite amalgam of the securitisation of sexual violence, the sexualisation of security, and the language of crisis, we outline the adverse effects of tethering sexual violence to security. This article concerns itself with the material and symbolic effects of ‘sexurity’ for eastern Democratic Republic of Congo (DRC). It first outlines ‘sexurity’ and the context of its emergence before, drawing on fieldwork in eastern DRC, the second part underlines the effects of ‘sexurity’ for the country.