For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated Canada’s implementation (...) of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector. (shrink)

This paper investigates the key drivers behind the origins of value-for-money (VFM) audit in Canada and the aims, intents, and logics ascribed by the original proponents. Drawing on insights from governmentality and New Public Management, the paper utilizes analysis methods adapted from case study research to review a wide range of primary documentation (e.g., Hansards from the Public Accounts Committee, House of Commons debates, the so-called Wilson report and the FMCS study) and secondary documentation (newspaper articles, Office of the Auditor (...) General internal publications, journal articles). Major findings indicate a rise of a management consulting culture within the Auditor General’s office following the appointment of James Johnson Macdonell. VFM legislation effectively operationalized practices drawn from management consulting expertise by invitation of the consultant. It was offered as an answer to the growing scope and size of government, which had become problematized by the Auditor General in terms of parliament losing control over the public purse. The Auditor General’s invocation of financial crisis led to a substantial broadening of mandate and increase in resources for that office. (shrink)

In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. (...) We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor’s pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. (shrink)

The modal logician's notion of possible world and the computer scientist's notion of state of a machine provide a point of commonality which can form the foundation of a logic of action. Extending ordinary modal logic with the calculus of binary relations leads to a very natural logic for describing the behavior of computer programs.

Olympiodorus' Commentary on Plato's Phaedo I.3-6 has been the linchpin of the reconstructions of the supposed Orphic doctrine of original sin. While Olympiodorus links the Titans' dismemberment of Dionysus and anthropogony, he does not include any element of inherited guilt, either in his narration of the myth or in his interpretation. Moreover, his telling of the myth, which makes the anthropogony the sequel to the dismemberment of Dionysus, is an innovation made for the purposes of his own argument. Rather than (...) preserving in fossilized form a sacred myth more than a millennium old, Olympiodorus concocts an innovative tale of his own. (shrink)

The value of Colin Wilson as an original philosopher - and more.

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Leviathan after 350 YearsSharon VaughanTom Sorell and Luc Foisneau, editors. Leviathan after 350 Years. Oxford: Clarendon Press, 2004. Pp. x + 308. Cloth, $74.00The editors introduce this collection as a testament to the continuing importance of Leviathan in political thought. Divided into three parts, these twelve essays are some of the papers presented at a May 2001 conference to mark the 350th anniversary of Leviathan's publication. Readers might (...) expect a discussion about Leviathan's endurance and relevance as a fundamental text of political philosophy, but this is not the book's main thrust. Instead, the authors engage in a discussion concerning some of the most provocative and controversial questions about Leviathan. Much of the debate centers on how one should interpret it, forcing readers not only to reconsider crucial parts of Hobbes's philosophy, but also the act of interpretation.Part one examines the place that Leviathan holds among Hobbes's political writings. Karl Schumann argues that one should not think of Leviathan as a radical departure from De Cive and that it did not mark the culmination of Hobbes's development as a political philosopher (14). Schumann's essay is not convincing because he effectively points out the consequential ways that Leviathan is distinct. Ted H. Miller suggests, "Leviathan's uniqueness is rooted in its poetic-philosophical innovations"(103). He points out that David Johnston, Quentin Skinner, and others have stressed the significance of its rhetorical style. Miller, however, proposes that it was the context and the company that Hobbes kept during this time that influenced his writing style. Kinch Hoekstra suggests that Hobbes is an unusual de facto theorist and Luc Foisneau believes that Leviathan is unique because of its theory of justice.Part two is devoted to investigating passions and politics in Leviathan. Richard Tuck believes that Hobbes's political philosophy is utopian because it demands a radical transformation of humans as passionate beings. Tuck says that while the Leviathan provides citizens with security, "they are also going to live a life without pride, their sense of their own individual importance reduced to nothing in the face of their commonwealth" (138). Tuck's essay stands in contrast to Tom Sorrell's analysis of the burdens on the sovereign. He concludes that he must be an individual with little, if any, regard for his own ambitions and passions (196). What one is left with is a Hobbesian version of a philosopher king who has his personal appetites in check always looking out for what benefits his subjects. Is [End Page 210] there any guarantee that the sovereign will be non-egotistical and public-spirited? No, because the sovereign has absolute freedom. Sorrell believes, however, that it is in the sovereign's best interest to be unselfish if she is to maintain her sovereignty (193).Quentin Skinner analyzes the classical theory of laughter, relating it to Hobbes's complicated views about it. Political agency in Leviathan is Yves Zarka's topic. It seems that the citizen is merely a subject, but Zarka cautions that one must carefully read the text and remember that certain rights are inalienable. How far one may take what Zarka interprets as the "the right of resistance" remains a debatable question (182). He believes that one might rethink Leviathan as a more complex piece of political philosophy by practicing "back-to front reading" as opposed to a direct-method reading of the text (182). Zarka thinks that citizens may have a more complex and passionate role than commonly thought (182). This is an alluring suggestion, but it is difficult to accept in light of Hobbes's preoccupation with security and obedience.The role of biblical and political authority is the theme for part three. Edwin Curley argues that Hobbes's treatment of covenants with God was possibly a vehicle for him to arouse skepticism about Christianity among his readers. A. P. Martinich rejects Curley's claim and concludes that not only does his argument fail on grounds of logic, but also it requires far too much "reading between the lines" (223). Martinich's analytic rigor and his attention to the process of interpretation raise serious doubts about Curley... (shrink)

New Blackfriars, Volume 102, Issue 1101, Page 607-622, September 2021.

Dynamic algebras combine the classes of Boolean (B 0) and regular (R ; *) algebras into a single finitely axiomatized variety (B R ) resembling an R-module with scalar multiplication . The basic result is that * is reflexive transitive closure, contrary to the intuition that this concept should require quantifiers for its definition. Using this result we give several examples of dynamic algebras arising naturally in connection with additive functions, binary relations, state trajectories, languages, and flowcharts. The main result (...) is that free dynamic algebras are residually finite (i.e. factor as a subdirect product of finite dynamic algebras), important because finite separable dynamic algebras are isomorphic to Kripke structures. Applications include a new completeness proof for the Segerberg axiomatization of prepositional dynamic logic, and yet another notion of regular algebra. (shrink)

Plato and the Power of Images addresses ways Plato has used images and the ways to understand their status as images, particularly how an image resembles what it represents and how to avoid mistaking that image for what it represents.

This article draws on the concept of “performance” to argue for greater recognition of preexisting practices in the configuration of users. Through an Australian case study of a computer-based dairy decision-support system introduced via a two-day workshop to participating farmers, the article examines the assembling of imputed farmer users in the design of the software. It then explores how the designer and trainers attempt, through the decision-support system, to mobilize their network and align the imputed user with farmers' preexisting performances. (...) The case study highlights that attempts to make workable on-farm the “new” performances of users inscribed in the software are highly contingent on farmers' preexisting knowledge practices. These “old” performances problematize the designer's and trainers' version of imputed users and contribute to partial translation of the decision-support system. A focus on performance is argued to provide a useful starting point in mapping the effects of preexisting knowledge practices on attempts to enroll users in technosocial programs. (shrink)

This paper promotes a philosophy derived from the direct distribution of goods to needs that occur in mothering and invisibly in many other aspects of life. Such a philosophy is suggested as an alternative to market based values, which currently permeate society. It is important to bring alternative values to consciousness and validate them for both teachers and children so that the orientation towards the other that characterizes the gift paradigm will not be lost in the fight for survival endemic (...) to a market society. The hope is that we can find solutions that are viable for all. After presenting this philosophy, we show how it already exists among educators and children, and we suggest ways in which it may be validated and promoted in early childhood education. (shrink)

This article explores the work-arounds through which an Enterprise Resource Planning software system is implemented within an Australian University. We argue that while resistance is significant, the process of working around a technology can have ambiguous effects in terms of how users—in this case academics—are governed and govern themselves. Drawing upon Andrew Barry’s Foucauldian-inspired work on ‘‘technological zones,’’ we show how attempts to work-around the ERP contributed to the creation of an alternative technological zone based on cultural discourses of academic (...) freedom aimed at resisting the standardized programs of action inscribed within the university-wide ERP. However, we demonstrate also that these work-arounds resulted in a partial convergence with the university’s advanced liberal objectives of going online to become a globally competitive university. We conclude that more research needs to be conducted into the multiple and ambiguous effects of work-arounds in the practice of governing. (shrink)

M. Clifford-Vaughan; VII—Social Change and Legal Norms, Proceedings of the Aristotelian Society, Volume 67, Issue 1, 1 June 1967, Pages 103–110, https://doi.org.

The fragments of a hexameter poem about Dionysus recently discovered in a palimpsest (Sin. Ar. NF 66) reveal some different faces of Dionysus, including an Adonis-figure at the heart of a dispute between two goddesses (Persephone and Aphrodite), and a personified wine-god, Oinos, threatened by the machinations of his enemies in the court of Zeus. These palimpsest texts help to illuminate some of the allusions to the early life of the god that have long puzzled scholars, especially in some of (...) the early Christian apologists and the collection of OrphicHymns. (shrink)

David Hume’s theory of action is well known for several provocative theses, including that passion and reason cannot be opposed over the direction of action. In Hume, Passion, and Action, the author defends an original interpretation of Hume’s views on passion, reason and motivation that is consistent with other theses in Hume’s philosophy, loyal to his texts, and historically situated. This book challenges the now orthodox interpretation of Hume on motivation, presenting an alternative that situates Hume closer to “Humeans” than (...) many recent interpreters have. Part of the strategy is to examine the thinking of the early modern intellectuals to whom Hume responds. Most of these thinkers insisted that passions lead us to pursue harmful objects unless regulated by reason; and most regarded passions as representations of good and evil, which can be false. Understanding Hume’s response to these claims requires appreciating his respective characterizations of reason and passion. The author argues that Hume’s thesis that reason is practically impotent apart from passion is about beliefs generated by reason, rather than about the capacity of reason. Furthermore, the argument makes sense of Hume’s sometimes-ridiculed description of passions as “original existences” having no reference to objects. The author also shows how Hume understood morality as intrinsically motivating, while holding that moral beliefs are not themselves motives, and why he thought of passions as self-regulating, contrary to the admonitions of the rationalists. (shrink)

Issues surrounding organ transplantation are hotly and publicly debated: for it raises unique ethical questions regarding the rights and responsibilities of donors. Leading moral philosopher Janet Radcliffe Richards provides a sharp analysis, dissecting the commonly raised arguments concerning organ procurement from the living and the dead.

This timely and important book presents a unique study of happiness from both economic and political perspectives.