Treasurer's reports of Hayman Levy

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Constructing the ideal victim in the United States of America's annual trafficking in persons reports

Human trafficking as a global phenomenon continues to elude accurate quantitative measure, and remains a controversial policy domain significantly influenced by anecdotal evidence. Drawing on the policy analysis framework of Bacchi (1999; 2007) the problem representation of trafficking through narratives can be considered a direct antecedent of contemporary anti-human trafficking policy. This article explores the construction of human trafficking within the Trafficking in Persons Reports, published annually by the United States of America’s Department of State. An examination of the victim and offender narratives contained within the reports published between 2001 and 2012 demonstrates that human trafficking is predominantly represented as a crime committed by ideal offenders against idealized victims, consistent with Christie’s (1986) landmark criteria of ideal victimization. This representation of an ideal prototype has the potential to inform policy that diverts focus from the causative role of global socioeconomic injustice towards criminal justice policies targeting individual offenders.

The ethics of professional accountants: An Aristotelian perspective

Purpose The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants, in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach. Design/methodology/approach The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’s Nicomachean Ethics are applied to the work of professional accountants. Reasons why this perspective is more suitable for professional accountants are then articulated. Findings Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of professional accountants. These include the relationship between function, goals and the good, an awareness of the human goal to achieve eudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice. Research limitations/implications This perspective provides an alternative conceptualisation of the ethics of professional accountants. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian. Practical implications This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a professional accountant to be ethical, and raises several issues related to how ethics is included in the education and training of accountants. Originality/value Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.

Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.

A mimetic-based frequency domain technique for automatic generation of EEG reports

This paper describes a novel mimetic technique of using frequency domain approach and digital filters for automatic generation of EEG reports. Digitized EEG data files, transported on a cartridge, have been used for the analysis. The signals are filtered for alpha, beta, theta and delta bands with digital bandpass filters of fourth-order, cascaded, Butterworth, infinite impulse response (IIR) type. The maximum amplitude, mean frequency, continuity index and degree of asymmetry have been computed for a given EEG frequency band. Finally, searches for the presence of artifacts (eye movement or muscle artifacts) in the EEG records have been made.

PICES-GLOBEC International Program on Climate Change and Carrying Capacity: Summary of the 1998 MODEL, MONITOR and REX Workshops, and Task Team Reports.

This volume summarizes the results of three workshops organized by the PICES-GLOBEC Climate Change and Carrying Capacity Program that were held just prior to the PICES Seventh Annual Meeting in Fairbanks, Alaska, in October 1998. These workshops represent the efforts of the REX, MODEL, and MONITOR Task Teams to integrate the results of national GLOBEC and GLOBEC-like programs to arrive at a better understanding of the ways in which climate change affects North Pacific ecosystems. (PDF contains 91 pages)

Workshop on Conceptual/Theoretical Studies and Model Development including the MODEL Task Team Report; BASS Team Report; REX Task Team Reports

A workshop was convened by the MODEL Task Team and held June 23-28, 1996, in Nemuro, Japan, to develop the modeling requirements of the PICES Climate Change and Carrying Capacity (CCCC) Program. It was attended by over 40 scientists from all member nations of PICES. The principal objectives of the workshop were to • review the roles and limitations of modeling for the CCCC program; • propose the level of modeling required; and • provide a plan for how to promote these modeling activities. Secondary activities at the workshop included organisational meetings of the Regional comparisons (REX) and Basin-scale experiment (BASS) Task Teams, and a symposium by Japan-GLOBEC on “Development and application of new technologies for measurement and modeling in marine ecosystems.” This report serves as a record of the proceedings of this workshop. (PDF contains 89 pages)

Cruise Reports 61S4, 61S5, 61M1, 61M2 - Abalone

(PDF contains 3 pages.)

Notes for guidance on preparation of research reports, research dissertations and scientific papers

The notes for guidance on preparation of research, research dissertations and scientific papers are meant to assist researchers on how to achieve a successful presentation, writing a technical report or research paper. This comprises some simple rules that have helped many inexperienced writers to get started, and have also helped more experienced writers to get out of a hopeless tangle of observations and inferences. (PDF contains 65 pages)

River Lune juvenile fish stock assessment 2002 (annotated draft copy, Site Reports only)

This draft copy of the River Lune juvenile fish stock assessment from 2000 provides "Site Reports" from different water bodies in the Lune catchment. These Site Reports provide brief information on habitat features, fishery classification and comments on species caught and stocking. This document provides no summary or interpretation of the given data.