In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

The last two decades have seen considerable efforts directed towards making Electronic Health Records interoperable through improvements in medical ontologies, terminologies and coding systems. Unfortunately, these efforts have been hampered by a number of influential ideas inherited from the work of Eugen Wüster, the father of terminology standardization and the founder of ISO TC 37. We here survey Wüster’s ideas – which see terminology work as being focused on the classification of concepts in people’s minds – and we argue that (...) they serve still as the basis for a series of influential confusions. We argue further that an ontology based unambiguously, not on concepts, but on the classification of entities in reality can, by removing these confusions, make a vital contribution to ensuring the interoperability of coding systems and healthcare records in the future. (shrink)

Background: In response to the pandemic caused by COVID-19, World Health Organization (WHO), together with International Severe Acute Respiratory and Emerging Infection Consortium (ISARIC), developed research protocols facilitating global collaboration and accelerating the understanding of the disease, to identify the potential symptoms and persistent sequelae in infected individuals, which can be used in different areas of health, that is, in primary care, at a hospital or outpatient level, both public and private. Objective: To describe the International Severe (...) Acute Respiratory and Emerging Infection Consortium (ISARIC) protocol as a new global collaborative platform for global clinical trials targeting post-COVID-19 patients. Methods: The standardized forms were developed from the COVID-19 Clinical Characterization Protocol (PCC) by the ISARIC/WHO working group composed of specialist researchers with experience in clinical research in different areas of medicine and public health, especially outbreaks and infectious diseases. Conclusion: It is expected that the creation of a database composed of different populations from all over the world will help in the characterization of risk factors, in the best form of clinical intervention and in the best prevention strategies for physical, neurological and psychosocial sequelae in the medium and long term in post-COVID-19 patients. (shrink)

The International Severe Acute Respiratory and Emerging Infection Consortium (ISARIC) COVID-19 dataset is one of the largest international databases of prospectively collected clinical data on people hospitalized with COVID-19. This dataset was compiled during the COVID-19 pandemic by a network of hospitals that collect data using the ISARIC-World Health Organization Clinical Characterization Protocol and data tools. The database includes data from more than 705,000 patients, collected in more than 60 countries and 1,500 centres worldwide. Patient data are (...) available from acute hospital admissions with COVID-19 and outpatient follow-ups. The data include signs and symptoms, pre-existing comorbidities, vital signs, chronic and acute treatments, complications, dates of hospitalization and discharge, mortality, viral strains, vaccination status, and other data. Here, we present the dataset characteristics, explain its architecture and how to gain access, and provide tools to facilitate its use. (shrink)

The study determined the chemical composition and acceptability of organic bath soap among students in Yaba College of Technology, Yaba, Lagos State, Nigeria. The study was guided by two research questions. Mixed method research design was used for the study. Population was 46 which comprised all Home Economics students from the Department of Vocational Education. In-home use questionnaire was used for data collection. The study produced two samples of turmeric bath soap. Findings showed that the chemical compositions of the turmeric (...) soap samples are in accordance with the specifications of the Standard Organization of Nigeria (SON) with toilet soap specifications of pH ranging from 9 to 11, total fatty matter ranging from 60-75 gm and total free caustic soda ranging from 0.05 to 0.08 %. Findings showed that the sensory evaluation attributes for colour, smell, consistency foam ability and skin sensitivity were accepted after use for three months as the samples were skin friendly, safe to use without side effects. It was recommended that turmeric body soap and turmeric face gel can be produced in large quantities for commercial purpose as a form of income generation for unemployed graduates. (shrink)

Every organization, as they grow has many stakeholders like shareholders, employees, customers, vendors, community, etc. For survival and growth, they have to rely upon healthy relations with all these stockholders. Hence organizations need to provide good returns for shareholders but also good jobs for employees, reliable products for consumers, responsible relations with the community and a clean environment. -/- Business ethics is the application of general ethical principles to business dilemmas and encompasses a broader range of issues and concerns (...) than laws do, as everything that is legal is not ethical. Ethics involves learning what is right or wrong, and then doing the right thing -- but "the right thing" is not nearly as straightforward. -/- Business Ethics has the following purposes: - To give people the tools for dealing with moral complexity in business - Business decisions have an ethical component - Ethical implications must be weighed before acting -/- Corporate governance is concerned with the ownership, control and accountability of companies, and how the corporate pursuit of economic objectives relates to a number of wider ethical and societal considerations. It is the application of best management practices, compliance of law in true letter and spirit and adherence to ethical standards for effective management and distribution of wealth and discharge of social responsibility for sustainable development of all stakeholders. -/- Good Corporate Governance is key to Growing Profits and Reputation. It represents the relationship among stakeholders that is used to determine and control the strategic direction and performance of organizations. Accountability is a key element as well as requirement for corporate governance, fortifying the latter in such a way that it provides a transparent template for governing critical decisions, procedures, and activities. -/- Corporate Governance deals with the questions: (1) Who benefits from corporate decisions/senior management actions? (2) Who should benefit from corporate decisions/senior management actions? -/- There are a number of reasons why businesses should act ethically .As behavior is based on values priorities, a mutual effort at all levels to deal with corporate ethics begins with a clear understanding of core values, both individually and organizationally. -/- Good corporate governance begins with a company's own internal practices and policies. While corporate governance issues are common across organizations, each company requires governance principles that are unique in their approach. Good governance is, ultimately, the sine qua non for continued growth and prosperity. -/- Corporate governance ensures that long term strategic objectives and plans are established and that the proper management structure is in place. Companies that provide good governance, both in terms of practices and results can expect the backing not only of investors but of customers too. -/- Corporate Governance represents the moral framework, the ethical framework and the value framework under which an enterprise takes decisions. In the long run ethical behavior has a positive impact on the company's performance. -/- This paper discusses the elements of corporate governance, inter-relationship between business ethics and corporate governance with reference to some of the Indian companies over the years and their impact in this era of globalization and liberalization. (shrink)

With the current international competition among global companies, Business English as a Lingua Franca (BEFL) has become a necessity. As for one, Boardwalk Direct Selling Company recognizes the adoption of the BEFL concept within the organization to equip its workforce with adequate English language skills at par with global standards. This study aims to assess the organization’s current English proficiency and the readiness of its employees to embrace BEFL. This also presents the major English language skills areas (...) that need improvement through training intervention. A stratified sampling method is utilized to extract data via an online survey. Respondents are strategically chosen to represent different strata such as organizational departments or groups, job levels, tenure, and age. A convenient size of 34 respondents participated in this study. Generally, respondents acknowledge the importance of the English language skill set in their job functions and as criteria for their career growth. Half of the sampling population affirms their English language proficiency. However, the study reveals that Boardwalk employees are willing to subject themselves to improving their English skills, most particularly in speaking and writing aspects. Given their willingness, the employees recommend that the company strengthen its BEFL trainings across the organization. Moreover, with the current setup of mostly working from home due to COVID restrictions, majority of the employees prefer online learning. (shrink)

Police officers' work-life conflict is linked to more subjective health complaints, suicidal thoughts, burnout, and stress in addition to higher degrees of job discontent. Further research findings highlight the significant relationship between stress and work-life balance or work-family conflict affecting police officers regardless of their gender, despite the fact that significant gender differences regarding psychosocial stress were found in general, but especially among police officers who were married and/or had children. Similarly, despite conflicting findings, several research show that gender neither (...) predicts nor significantly differs between male and female police officers in terms of job satisfaction. This study was focused on determining the factors influencing the perception of job satisfaction among police officers which will be used as a basis for improved personnel management in terms of environment and atmosphere, compensation, standards and policies, people, leadership, and organization. This study was participated by one hundred sixty police officers (160). This study was focused on determining the factors influencing the perception of job satisfaction among police officers which will be used as a basis for improved personnel management in terms of environment and atmosphere, compensation, standards and policies, people, leadership, and organization. This study used a purposive sampling technique in choosing the respondents of this study. The descriptive design is an appropriate method to facilitate the gathering of reliable and accurate data through research and conduct of the survey measurement of two or more variables to determine or estimate the extent to which the values for the variables are related or change in an identifiable pattern. (shrink)

Since the publication of Alasdair MacIntyre’s After Virtue in 1981, tensions inherent to the relationship between morally educative practices and the institutions that house them have been widely noted. We propose a taxonomy of the ways in which the pursuit of external goods by institutions undermines the pursuit of the internal goods of practices. These comprise substitution, where the institution replaces the pursuit of one type of good by another; frustration, where opportunities for practitioners to discover goods or develop new (...) standards of excellence are frustrated by institutional priorities and resource allocation; and injustice, which undermines the integrity of relationships within the organization and/or with partners. These threats, though analytically distinct, are often mutually reinforcing. This conceptual contribution is illustrated both by the extant literature and by a novel context, the three-ring circus. (shrink)

Corporate social responsibility (CSR) has become a focal point for research aimed at extending business ethics to extra-corporate issues; and as a result many companies now seek to at least appear dedicated to one or another version of CSR. This has not affected the arms industry, however. For, this industry has not been discussed in CSR literature, perhaps because few CSR scholars have questioned this industry's privileged status as an instrument of national sovereignty. But major changes in the organization (...) of political communities call traditional views of sovereignty into question. With these considerations in mind I assess the U.S. arms industry on the basis of CSR requirements regarding the environment, social equity, profitability, and use of political power. I find that this industry fails to meet any of these four CSR requirements. Countering a claim that these failings should not be held against arms manufacturers because their products are crucial to national defense, I contend that many of these companies function not as dutiful agents of a nation-state but as politically powerful entities in their own right. So, I conclude, they should be held responsible for the foreseeable consequences that flow from use of their products. This responsibility should include civil liability and, in cases involving war crimes and violations of human rights, responsibility under international human rights standards. (shrink)

Despite their importance in the history of philosophy and in particular in the work of Aristotle and Kant, mental capacities have been neglected in recent philosophical work. By contrast, the notion of a capacity is deeply entrenched in psychology and the brain sciences. Driven by the idea that a cognitive system has the capacity it does in virtue of its internal components and their organization, it is standard to appeal to capacities in cognitive psychology. The main benefit of (...) invoking capacities in an account of the mind is that it allows for an elegant counterfactual analysis of mental states: it allows us to analyze mental states on three distinct yet interrelated levels. A first level of analysis pertains to the function of mental capacities. A second level of analysis pertains to the mental capacities employed, irrespective of the context in which they are employed. A third level of analysis pertains to the mental capacities employed, taking into account the context in which they are employed. This paper develops an account of perceptual capacities. This account involves an analysis of their function, their individuation and possession conditions, the relation between perceptual capacities and their employment, as well as their informational and neural base conditions. (shrink)

The presumptions underlying quantum mechanics make it relevant to a limited range of situations only; furthermore, its statistical character means that it provides no answers to the question ‘what is really going on?’. Following Barad, I hypothesise that the underlying mechanics has parallels with human activities, as used by Barad to account for the way quantum measurements introduce definiteness into previously indefinite situations. We are led to consider a subtle type of order, different from those commonly encountered in the discipline (...) of physics, and yet comprehensible in terms of concepts considered by Barad and Yardley such as oppositional dynamics or ‘intra-actions’. The emergent organisation implies that nature is no longer fundamentally meaningless. Agencies can be viewed as dynamical systems, so we are dealing with models involving interacting dynamical systems. The ‘congealing of agencies’ to which Barad refers can be equated to the presence of regulatory mechanisms restricting the range of possibilities open to the agencies concerned. (shrink)

The constitutions of many nations have been explicitly or implicitly founded upon principles of the social contract derived from Thomas Hobbes. The Hobbesian egoism at the base of the contract fairly accurately represents the structure of market enterprise. A contractarian analysis may, then, allow for justified or rationally acceptable universal standards to which businesses should conform. This paper proposes general rational restrictions upon multi-national enterprises, and includes a critique of unjustified restrictions recently proposed by the Organization for Economic Cooperation (...) and Development (OECD). I propose restrictions that may be tighter than the OECD and international law currently demand, because reason requires that the activities of enterprises accord with standards of environmental and governmental sustainability in addition to consortium, national law and international law agreements. I argue that it is justifiable that indictments may be presented by a citizen or a government against the local arm of a multinational enterprise in response to violations committed by an arm within a different country. (shrink)

Phenomenal qualities are embodied spaciotemporal abstractions subjectively perceived by a conscious observer. Specific examples, i.e., qualia, include the color purple, the taste of chocolate, and the fragrance of a rose. The question of whether phenomenal awareness can be empirically understood forms one important facet of the “Hard Problem of Consciousness” (Chalmers, 1995, pp. 200–219). It is the position of this analysis that we will never understand why we experience sensory qualities in the manner we do until we first comprehend how (...) they may have evolved in the very distant past. This examination explores the evolutionary development of phenomenal experience. In so doing, it proposes that behind the mechanisms through which external stimuli interface with our sensory apparatus, there lies a long evolutionary process of standardization, approximation, and synchronization that has ultimately forged the close links between the two. The consistent and efficient correlations that the resultant evolutionary links give rise to cumulatively generate conscious experience. There is a tight correspondence between our sensations and incoming stimuli, and this synchronous covariance is meaningful and functional; however, it does not result from a strict cause-and-effect relationship between the physical properties of external objects and our internal neurophysiology. As such, this investigation endorses Hoffman’s (1998, 2003, 2008, 2009) view that the external world is largely hidden from direct sensory evaluation. The following inquiry utilizes Jung’s (1952) “Acausal Connecting Principle” to further explore the concept of complementary sensory phenomena as it may have originally been envisioned by Wolfgang Pauli. (Meier, 2001) This thesis, with respect to meaningful acausality and synchronicity, is first used to provide a plausible explanation for the initial genetic development of color perception, and then employed to examine the analogous evolutionary ties that ultimately engender all sensory modalities. Without invoking the Quantum-Mind hypothesis, this paper supports the idea that our five senses are not direct, or true, or even approximate abstract representations of any underlying material properties of incoming stimuli; instead, they efficiently provide useful higher-order assumptions pertaining to the macro properties of spacetime, matter, and motion, as well as the causal-objective of all life. The overall investigation concludes that it is the structural categorization, hierarchical organization, and qualitative characterization of this indirect presumptive meta-information that has engendered meaningful sensory experience, and all conscious thought over evolutionary time. (shrink)

The organization of an international education activity has its specifics compared to a national one. It is very important to know the differences in the very organization as well as the opinions of the individual participants. We can find differences not only in the management of education but also in the leisure activities, the nourishment, and the accommodation. Based on experiences with the organization of international events and taking part in international projects in the (...) field of educating older adults, we put together a questionnaire to investigate some important questions related to the organization of an international event. We distributed this questionnaire at two international educational activities. We compiled the questions and answer clearly, which is going to be an asset particularly for the professional community. (shrink)

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive and (...) relational inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

Conscious or Unconscious, we survive under the age of strategy or strategic planning. It is one of essential process for the public organization, and the kind of central reference for the leadership. For the followers, it is the kind of standard of conduct for reward and discipline, probably a soft norm from the hard nature of laws. It is a province for development and sustainability, as distinct from the latter, often a province of inertia for law- abiding and (...) some career pursuing modern personality. For the general public, the strategic planning or its crystallization into the mission statement or vision plan allow to understand the public organization, and hence the kind of thread for public relations or general awareness of complex mosaic of world dynamism. In this context, the paper deals with the primary feature of strategic planning and its evolution with the intense speed of globalization. For the stimulation, the author begins with the part of communication exchanged with the peer scholars. Next the author proceeds with the nature of strategic planning, its benefits, limitations, and pitfalls. The author delivers a final message, which highlights a new fashion of strategic planning in response with the global environment. Keywords: strategic planning; globalization; 3 Cs; entrepreneurship; public organization; leadership; efficiency. (shrink)

The principal finding of the doctoral research of Cometan (a.k.a. Brandon Reece Taylorian) was that the ways governments, both authoritarian and democratic, use their powers to recognise religions and beliefs and register religious or belief organisations is negatively impacting conditions of freedom of religion or belief. Cometan explored the range of recognition and registration issues plaguing religious freedom and other human rights and discovered that there lacks a definitive set of international standards to address some of the granular topics (...) that are causing registration procedures in particular to become onerous and thus impedimental to the free and legal exercise of religion or belief. Cometan's International Religious Rights and Standards (IRRS) document presents a series of standards for how nation states ought to develop their recognition and registration policies and practices to remain FoRB-compliant. The standards of the IRRS document have been created based on the results of Cometan's PhD research, the thesis for which is titled Religious Freedom and State Recognition of Belief. Cometan's intention is that the IRRS document will encourage international organisations like the OSCE and the United Nations as well as national and international human rights courts such as the ECtHR to establish more detailed and country-specific guidelines to address the breath of registration issues and the recognition issues that often worsen such issues. (shrink)

Organization figures centrally in the understanding of biological systems advanced by both new mechanists and proponents of the autonomy framework. The new mechanists focus on how components of mechanisms are organized to produce a phenomenon and emphasize productive continuity between these components. The autonomy framework focuses on how the components of a biological system are organized in such a way that they contribute to the maintenance of the organisms that produce them. In this paper we analyze and compare these (...) two accounts of organization and argue that understanding biological organisms as cohesively integrated systems benefits from insights from both. To bring together the two accounts, we focus on the notions of control and regulation as bridge concepts. We start from a characterization of biological mechanisms in terms of constraints and focus on a specific type of mechanism, control mechanisms, that operate on other mechanisms on the basis of measurements of variables in the system and its environment. Control mechanisms are characterized by their own set of constraints that enable them to sense conditions, convey signals, and effect changes on constraints in the controlled mechanism. They thereby allow living organisms to adapt to internal and external variations and to coordinate their parts in such a manner as to maintain viability. Because living organisms contain a vast number of control mechanisms, a central challenge is to understand how they are themselves organized. With the support of examples from both unicellular and multicellular systems we argue that control mechanisms are organized heterarchically, and we discuss how this type of control architecture can, without invoking top-down and centralized forms of organizations, succeed in coordinating internal activities of organisms. (shrink)

Currently, businesses located all over the world are adjusting to a new standard of operation. Customers are encouraged to make their purchases of necessities through the favored e-commerce platform of the organization. For the purpose of marketing web-based enterprises, websites such as Facebook, Twitter, Instagram, and Pinterest are utilized. The purpose of the study was to investigate how the COVID-19 epidemic altered the purchase patterns of Pakistani customers shopping online, with a particular emphasis on the role played by (...) social media. The study utilized a quantitative research model and a descriptive research technique in its data collection and analysis. In order to obtain responses from 400 Pakistani clients, an online questionnaire employing the "purposive sampling" method was used. When looking at the data and putting the hypothesis to the test, PLS-SEM analysis was utilized. During the COVID-19 pandemic in Pakistan, a PLS-SEM study indicated that advertising tools, online reviews, and endorsements from celebrities had a favorable and significant effect on how individuals bought products online. According to the findings of this study, online businesses can improve their use of social media for marketing and advertising by following a number of particular measures. Customers have a greater propensity to make purchases via social media platforms when they come across favorable evaluations and recommendations from celebrities. (shrink)

In recent years the term ‘family language policy’ has begun to circulate in the international sociolinguistics literature (cf. Spolsky 2004, 2007, 2012, King et al. 2008; Caldas 2012; Schwartz & Verschik 2013)1. From a conceptual standpoint, however, the creation and/or use of this syntagma, applied directly to the language decisions taken by family members to speak to one another, can raise questions about whether one should apply what appears rather to be a framework that pertains to actions arising out (...) of institutionalisation, public debate, and formal decisions to a phenomenon produced ‘spontaneously’. ‘Language policy’, which is also commonly associated with the term ‘planning’, has traditionally evoked the study of actions taken by public authorities at the level of the institutional and social use of languages and of their process of decision-making, implementation and any effects on social language behaviours that may ensue. The expansion of this concept to the level of interpersonal uses in families, which corresponds to another sphere involving elements that are distinct from those of the political level or of a formally constituted organisation, can be misleading and conceal phenomena specific to this level of social reality. (shrink)

International institutions have become increasingly important not only in the relations between states, but also for individuals. When are these institutions legitimate? The legitimacy standards fo...

The Report presents insights which illuminates the intertwinements of European regulatory policies and global governance arrangements. By pinning down the exact nature of the interaction between these two levels, the EU’s dilemma becomes obvious: On the one hand, stronger global governance can be a chance, through which the EU can clarify its own raison d’être of increased integration to the wider world. On the other hand, the design of the European project is being challenged by more assertive global structures. This (...) is especially the case in relation to the WTO regime, which is constraining the decisional autonomy of the EU, regarding the appropriateness of its content and its external effects. Thus, the regulation of services in the EU and the WTO are discussed in the first section of this report. Section two focuses on labour standards, which are analysed from different angles in order to clarify the functions of the WTO and the ILO, multinational companies as well as other private actors within this specific field. The final section deals with the legitimacy problematic of transnational governance. Table of contents: Introduction Christian Joerges and Poul F. Kjaer Section One: Freedom of Services Chapter 1 The Multiple Understandings of Conflict between Trade in Services and Labour Protection Alexia Herwig Chapter 2 Competing in Markets, not Rules: The Conflict over the Single Services Market Susanne K. Schmidt Chapter 3 Competitiveness and Labour Protection: A Comment Markus Krajewski Section Two: Labour Standards Chapter 4 WTO and ILO: Can Social Responsibility be maintained in International Trade? Josef Falke Chapter 5 Reframing RECON: Perspectives on Transnationalisation and Post-national Democracy from Labour Law Claire Methven O’Brien Chapter 6 Transnational Governance and Human Rights: The Obligations of Private Actors in the Global Context Regina Kreide Section Three: The Legitimacy of Transnational Governance Chapter 7 Legitimacy through Precaution in European Regulation of GMOs? From the Standpoint of Governance as Analytical Perspective Maria Weimer Chapter 8 The Justice Deficit of the EU and other International Organisations Jürgen Neyer Chapter 9 Towards Normative Legitimacy of the World Trade Order Alexia Herwig and Thorsten Hüller Chapter 10 From Utopia to Apology – The Return to Inter-state Justice in Normative IR Scholarship: Comments on Neyer and Herwig & Hüller Jens Steffek. (shrink)

This study is concerned with linguistic competence and relationship between the socio-demographic profile in terms of parents’ education background and assigned household chores. The researcher made questionnaires and essay tests and administered among senior high school students who were randomly chosen as respondents. To analyze and interpret data, mean, standard deviation, T-test, and One-Way Analysis of Variance were utilized. ANOVA was conducted to determine whether there was a significant relationship between the socio-demographic profile and the level of linguistic competency (...) of the senior high school students. Findings revealed that there was no significant relationship between the parents’ educational attainment and linguistic competences. ANOVA was conducted again to determine whether there was a significant relationship between the assigned household chores and the level of linguistic competency of the senior high school students. Similarly, results indicate that linguistic competences do not differ among respondents with different assigned household chores. In addition, T-test was conducted to determine whether there was a significant difference among the level of linguistic competencies of the senior high school students in Ormoc City Regional Sports Academy, but the gathered results revealed that there was no significant difference among linguistic competence level. However, there was a significant difference in the linguistic competence in organization of ideas among senior high school students. Grade 11 students have significantly higher mean in organization of ideas than Grade12 students. Major findings revealed that the respondents were at the basic level under the Common European Framework of References for Languages. Generally, the linguistic competence of the senior high school students should be improved. A proposed remedial activity in English writing skills is adapted to level up the linguistic competence of the senior high school students. (shrink)

The healthcare industry has become a paramount concern for most people in Ghana and the quality of services rendered to the patients in the private hospitals cannot be overemphasized. Patients need quality of services most and are willing to seek better services. The government has been the main provider of health care services in Ghana but recently, some Non-Governmental Organization’s (NGO’s), private individuals and stakeholders also provide health care services which has surged the competitiveness in creating more healthcare facilities (...) in Ghana. This study seeks to explore patients' choice of selecting quality healthcare services and the factors that affect patient satisfaction in private hospitals using the case of Comboni Hospital in Sogakope, Ghana. The study therefore used the quantitative research method to collect the data and SPSS version 22 was used to analyze the data on high-quality healthcare. The SERVQUAL model was used as the measurement scale. Multiple regression analysis was used to reveal the effect of the independent variables (reliability, responsiveness, empathy, assurance, and tangibility) on the dependent variable (patient satisfaction). A detailed description in the analysis and the data processing identified the main factors affecting the general perceptions and patient preferences about their healthcare in the private hospital. The study revealed that there exist a positive result and perception for quality healthcare services without a negative expectation of the patient healthcare being compromised. The study recommends that both the government and the private agencies should consider the important aspects of the hospital’s healthcare management and also the policy and decision makers should have an efficient and effective standard that impact the quality of healthcare assessment in Ghana. (shrink)

This study deals primarily with the effectiveness of the Land Bank of Philippines as a Depository Bank of Makati Branch in specific organization and bank operations management. This paper provides baseline data in aid of policy formulation to enhance the bank operations management that offers new motivation towards a policy that effectively addresses and solves the bank operations management. This study used the quantitative descriptive method. Thirteen (13) bank personnel and 64 barangays elected chairman, including the appointed treasurer with (...) direct access to the bank transaction regarding the funds of the barangays in Makati City, were purposely taken as research respondents. It was found that no significant difference exists in the assessment of the respondents in organization and bank operations management when grouped according to age, gender, and educational attainment. The mean evaluation of the respondents in the organization and bank operations management with the variables mentioned revealed effectiveness, and the grand mean and the composite mean are within the mean range of 3.50-4.49, interpreted as effective. This implies that the variables mentioned are directly performed to the standard of the bank. It is recommended that the bank look into the deposits of the barangay funds as it is mandated by law to secure the funds of the barangay in the form of deposits and withdrawals. (shrink)

Governance encompasses the processes by which organizations are directed, controlled and held to account. It includes the authority, accountability, leadership, direction, and control exercised in an organization. Greatness can be achieved when good governance principles and practices are applied throughout the whole organization. Ethical Governance requires that public officials adhere to high moral standards while serving others. Authentic Governance entails the systematic process of continuous, gradual, and routine personal/corporate improvement, steering, and learning that lead to sustainable high personal/corporate (...) performance and excellence. Thus authentic governance represents the ability to discern right from wrong and the commitment to do what is right, good, and proper. Benevolent governance is perceived to be for benefit of the population as a whole. Sikhism, a panentheistic religion, originated in the Punjab province of the Indian subcontinent, during the 15th century. It is one of the youngest and fifth major world religions, founded by Guru Nanak. The fundamental beliefs of Sikhism have been enshrined in the sacred scripture, Sri Guru Granth Sahib [1-3]. These beliefs include faith in one universal creator, unity of all humankind, engaging in selfless service, striving for social justice for all, honest livelihood and ethical conduct while living a householder's life. Sri Guru Grant Sahib provides very useful insights for governance through religious or secular organizations, that address human rights, education, or diplomacy to end all forms of disparity/discrimination among people [4-5]. In this article, an attempt is made to understand how the doctrines of Sikhism encourage us for better governance and by which means. Whether these doctrines align with the above-mentioned forms of governance or conflict with these. It is pointed out the most of the attributes of good, ethical, authentic and benevolent governance are genuinely supported by the Sikh doctrines. The adherence to democratic and republican organizations, for providing high-quality governance, is encouraged in Sikh principles and practices. (shrink)

Vietnam continuously liberalizes the financial market as a requirement for its accession to the World Trade Organization in 2007. This paper discusses the foreign investors’ expectation and their experience when penetrating into Vietnam’s market. The role of the foreign entrants is also assessed. By synthesizing and analyzing relevant research and reports, several important insights are discovered. Firstly, the presence of foreign investors and banks improves market competition, efficiency, and stability. Wholly and partly foreign-owned banks provide the spillover effects in (...) management quality, in the introduction of world standard banking products and services, and in the application of information technology. Secondly, by looking into the foreign owned banks, it is found that the banks’ foreign investors are not likely to play an influential role in managing the banks they invested in. The motive of the investors to control the invested companies leads to their decision of holdings withdrawing. (shrink)

In the field of human rights, expressions like justice and legal reform are closely linked to the process of harmonization of domestic and international human rights standards. Harmonization of human rights standards can be described as a process wherein international human rights are incorporated or given full effect to at the domestic level. [i] To harmonize the two set of standards i.e. domestic and international is viewed as both a commitment and obligation of states under international (...) law. [ii] In terms of state practice, the process of harmonization may entail a set of actions including adoption of laws and creation of mechanisms for enforcement and redressal of violations. -/- At the international level, the harmonization agenda is actively promoted at forums including the Universal Periodic Review (UPR) or during consultations between states and human rights treaty bodies, etc. Questions on whether states are in compliance with their international human rights commitments under treaties and other resolutions are to a large extent determined based on the extent of harmonization. Other pertinent questions being whether existing domestic laws are compatible with international human rights standards? What conditions obstruct and facilitate harmonization of human rights standards? Are there any parameters to measure harmonization? -/- While harmonization is widely promoted, its study and assessment is complex. (shrink)

The chapter deals with the notion of phenomenal realness, which was first systematically explored by Albert Michotte. Phenomenal realness refers to the impression that a perceptual object is perceived to have an autonomous existence in our mind-independent world. Perceptual psychology provides an abundance of phenomena, ranging from amodal completion to picture perception, that indicate that phenomenal realness is an independent perceptual attribute that can be conferred to perceptual objects in different degrees. The chapter outlines a theoretical framework that appears particularly (...) well-suited for dealing with corresponding phenomena. According to this framework, perception can be understood as a triggering of conceptual forms by sensor inputs. It is argued that the attribute of phenomenal realness is based on specific types of internal evaluation functions which deal with the segregation of causes conceived as ‘external’ from those conceived as ‘internal’. These evaluation functions integrate different internal sources of ‘knowledge’ about the potential causes for the activation of conceptual forms and provide markers by which conceptual forms can be tagged as ‘external world objects’. (shrink)

In this paper, I argue that what counts as the proper function of a trait is a matter of the de facto perspective that the biological system, itself, possesses on what counts as proper functioning for that trait. Unlike non-perspectival accounts, internal perspectivalism does not succumb to generality problems. But unlike external perspectivalism, internal perspectivalism can provide a fully naturalistic, mind-independent grounding of proper function and natural norms. The attribution of perspectives to biological systems is intended to be neither metaphorical (...) nor anthropomorphic: I do not mean to imply that such systems thereby must possess agency, cognition, intentions, concepts, or mental or psychological states. Instead, such systems provide the grounding for norms of performance when they internally enforce their own standard of (i.e., their own perspective on) what constitutes proper functioning or malfunctioning. By operating with a fixed, determinate level of generality, such systems provide the basis for an account of proper function that is immune to generality problems. (shrink)

The aim of the research is to identify the relationship between the performance criteria and the achievement of the objectives of supervision which is represented in the performance of the job at the Islamic University in Gaza Strip. To achieve the objectives of the research, the researchers used the descriptive analytical approach to collect information. The questionnaire consisted of (22) paragraphs distributed to three categories of employees of the Islamic University (senior management, faculty members, their assistants and members of the (...) administrative board). A random sample of 314 employees was selected, 276 responses were retrieved with a return rate of 88.1%. The SPSS program was used to enter, process, and analyze the data. The results of the study showed a positive relationship between the performance criteria and the achievement of the control objectives represented by the job performance in the Islamic University from the point of view of the members (senior management, faculty and their assistants and the administrative board). The researchers also recommended a number of recommendations, including the provision of an appropriate level of control system components today through the continuous updating and development of performance standards and the need to provide the necessary physical and financial resources to continue the development and achievement within the university. Expand the development of technology in the various activities of the university through the construction of a complete and integrated system to support the control systems in the university to suit its size. The researchers also recommended the follow-up, review of the performance standards and work to modify them in line with the mission of the university and the goals that the university seeks to reach. (shrink)

There appear to be few ways available to improve the prospects for international cooperation to address the threat of global warming within the very short timeframe for action. I argue that the most effective and plausible way to break the ongoing pattern of delay in the international climate regime is for economically powerful states to take the lead domestically and demonstrate that economic welfare is compatible with rapidly decreasing GHG emissions. However, the costs and risks of acting first (...) can be very large. This raises the question of whether it is fair to expect some states to go far ahead of others in an effort to improve the conditions for cooperation. I argue that a costly obligation to act unilaterally and to accept weak initial reciprocity can be justified and does not violate standards of fair burden sharing. Rather, the costs of creating the underlying conditions within which we can hope to achieve meaningful international cooperation are non-­‐ideal burdens for which we can appropriately assign fair shares. (shrink)

The aim of this paper is to provide a theoretical framework to understand how multicellular systems realize functionally integrated physiological entities by organizing their intercellular space. From a perspective centered on physiology and integration, biological systems are often characterized as organized in such a way that they realize metabolic self-production and self-maintenance. The existence and activity of their components rely on the network they realize and on the continuous management of the exchange of matter and energy with their environment. One (...) of the virtues of the organismic approach focused on organization is that it can provide an understanding of how biological systems are functionally integrated into coherent wholes. Organismic frameworks have been primarily developed by focusing on unicellular life. Multicellularity, however, presents additional challenges to our understanding of biological systems, related to how cells are capable to live together in higher-order entities, in such a way that some of their features and behaviors are constrained and controlled by the system they realize. Whereas most accounts of multicellularity focus on cell differentiation and increase in size as the main elements to understand biological systems at this level of organization, we argue that these factors are insufficient to provide an understanding of how cells are physically and functionally integrated in a coherent system. In this paper, we provide a new theoretical framework to understand multicellularity, capable to overcome these issues. Our thesis is that one of the fundamental theoretical principles to understand multicellularity, which is missing or underdeveloped in current accounts, is the functional organization of the intercellular space. In our view, the capability to be organized in space plays a central role in this context, as it enables (and allows to exploit all the implications of) cell differentiation and increase in size, and even specialized functions such as immunity. We argue that the extracellular matrix plays a crucial active role in this respect, as an evolutionary ancient and specific (non-cellular) control subsystem that contributes as a key actor to the functional specification of the multicellular space and to modulate cell fate and behavior. We also analyze how multicellular systems exert control upon internal movement and communication. Finally, we show how the organization of space is involved in some of the failures of multicellular organization, such as aging and cancer. (shrink)

The paper addresses the nature of duties grounded in human rights. Rather than being protections against harm, per se, I contend that human rights largely shield against risk impositions to protected interests. “Risk imposition” is a normative idea requiring explication, but understanding dutiful action in its terms enables human rights to provide prospective policy guidance, hold institutions accountable, operate in non-ideal circumstances, embody impartiality among persons, and define the moral status of agencies in international relations. Slightly differently, I indicate (...) a general understanding of dutiful action that permits human rights to see to the tasks of an institutional morality. (shrink)

Dynamicism has provided cognitive science with important tools to understand some aspects of “how cognitive agents work” but the issue of “what makes something cognitive” has not been sufficiently addressed yet, and, we argue, the former will never be complete without the later. Behavioristic characterizations of cognitive properties are criticized in favor of an organizational approach focused on the internal dynamic relationships that constitute cognitive systems. A definition of cognition as adaptive-autonomy in the embodied and situated neurodynamic domain is provided: (...) the compensatory regulation of a web of stability dependencies between sensorimotor structures, is created and preserved during a historical/developmental process. We highlight the functional role of emotional embodiment: internal bioregulatory processes coupled to the formation and adaptive regulation of neurodynamic autonomy. Finally, we discuss a “minimally cognitive behavior program” in evolutionary simulation modelling suggesting that much is to be learned from a complementary “minimally cognitive organization program”. (shrink)

Operational activity such crime prevention is extremely significant in promoting peace and order of the community. This study assessed the Pasay City Police Station in the Southern District regarding particular organization and crime operations management capabilities. This paper used quantitative research anchored by descriptive method. The study’s respondents were 130 police officers/members and 150 permanent employees of the Pasay City Police Station who are residents of Pasay City and whose offices are near the police station. It was revealed that (...) the organization variables describing the Pasay City Police Station is “not significant” leading to accept the null hypothesis. The problems encountered by the Pasay City Police Station are grounded from the standpoint of personnel needs, facilities, supplies and equipment, the suggestions offered by the respondent to help solve the problems encountered are specifically geared towards solving the particular problems encountered. The Pasay City Police Officers/Personnel will be more effective in solving crime problem if more intelligence officer is dispatch where criminality is rampant. It is recommended to improve police efficiency and effectiveness in crime prevention, reduction, solution, and crime management capability. There is also a need to increase the number of police officers for the Pasay City Police Station who are educationally qualified and highly trained on police matters. (shrink)

Private schools are working tirelessly to provide a quality education without support from the government. This article aims to evaluate the internal and external job stress of high school teachers in private schools in Leyte, Philippines, and determine its governing factors. The study involved a complete enumeration process in selecting the participants and gathering primary data. In analyzing and extracting relevant information from the data, standard descriptive metrics, correlation analysis, and Chi-square test for independence were employed with the aid (...) of statistical software. The findings of the study depicted that private teachers are both internally and externally moderately stressful in their jobs. The Chi-square test revealed that employment status and years in service are associated with the private teachers’ internal job stress and it is significant at a 10% level. In addition, it is depicted that gender, monthly salary, and years in service are significantly dependent on the teachers’ external job stress at a 10% level. Conclusively, the school heads and management of private schools must lessen the work assignments to avoid exhaustion and increase benefits to improve the well-being of teachers. Moreover, it is suggested that teachers in private schools must be provided with training and seminars, incentives, supplies for teaching, and other benefits that improve their productivity and become globally competitive educators. (shrink)

The World Trade Organization (WTO) is a multilateral trade organization that, at least partially, governs trade relations between its member states. The WTO (2011a) proclaims that its “overriding objective is to help trade flow smoothly, freely, fairly and predictably.” The WTO is a “treaty-based” organization – it has been constituted through an agreed, legally binding treaty made up of more than 30 articles, along with additional commitments by some members in specific areas. At present, 153 states are (...) members of the WTO, which collectively make up over 97 percent of all trade worldwide (WTO 2011b). Together, the WTO treaty specifies the rights and obligations of its member states. To become a member of the WTO, a state must treat the agreement as a “single undertaking.” Members cannot choose à la carte which agreements – for example, regarding tariffs, or trade in services or intellectual property – they want to accede to and which they do not. Instead, they must take on the obligations of the agreement in toto. The WTO is one of the most consequential governance institutions in the world, a lodestar of political debate about globalization (see globalization), attracting increased interest from moral and political philosophers in recent years (James 2006; Moellendorf 2005; Risse 2007; Brock 2009). (shrink)

In this article, we present a new conception of internal relations between quantity tropes falling under determinates and determinables. We begin by providing a novel characterization of the necessary relations between these tropes as basic internal relations. The core ideas here are that the existence of the relata is sufficient for their being internally related, and that their being related does not require the existence of any specific entities distinct from the relata. We argue that quantity tropes are, as determinate (...) particular natures, internally related by certain relations of proportion and order. By being determined by the nature of tropes, the relations of proportion and order remain invariant in conventional choice of unit for any quantity and give rise to natural divisions among tropes. As a consequence, tropes fall under distinct determinables and determinates. Our conception provides an accurate account of quantitative distances between tropes but avoids commitment to determinable universals. In this important respect, it compares favorably with the standard conception taking exact similarity and quantitative distances as primitive internal relations. Moreover, we argue for the superiority of our approach in comparison with two additional recent accounts of the similarity of quantity tropes. (shrink)

The purpose of this research is to identify the extent of the efficiency of the internal control environment in the Palestinian higher educational institutions in Gaza Strip from the perspective of employees in the Palestinian universities in Gaza Strip, where researchers used in the study five universities. The researchers adopted in their study the descriptive and analytical approach. The research community consists of administrative employees and academic employees with administrative duties. Senior management or the University Council was excluded. The study (...) population compromises of (392) employees. A stratified random sample was chosen and (197) questionnaires were distributed. (160) questionnaires were received back with a return rate of (81.2%).The researchers used a questionnaire to collect that which then was analyzed using (SPSS) to get the results. The research found the following results: the absence of a fundamental difference between the responses of males and females. The lack of significant difference between the responses of the respondents attributed to the variable age. The lack of significant difference between the responses of the respondents attributed to the variable of years of service. And the existence of a fundamental difference between the responses of the respondents attributed to the university variable. The existence of a fundamental difference between the responses of the respondents attributed to the Qualification variable. The existence of a fundamental difference between the responses of the respondents attributed to the administrative level variable. The research found a group of recommendations including: the need to raise awareness of censorship as the basis for the protection of employees in all administrative levels from making mistake.Updating the systems and instructions of control periodically and parallel with the scientific progress and technology.Benefit from regional and international experiences in the application of internal control standards which commensurate with the administrative system of the institution. (shrink)

In this paper, we discern different types of possible relations. We focus on the distinction between internal and external relations and their various possible sub-types. In the first section, we present what is nowadays more or less the standard distinction between internal and external relations. In the second section, we make two contributions to the literature of internal relations: a new taxonomy of internal relations and a novel distinction between formal and material ontological relations. In the third section, we (...) discuss three distinctions among external relations, in particular the distinction between relata-specific and relata-unspecific relations. We argue that relata-specific external relations are a promising but incomplete solution to the vexed problem of Bradley’s relation regress. (shrink)

In both ethics and epistemology an important question is whether justification is a fully internal or a partly external matter. In view of analogies between relevant considerations in each area, I recommend distinguishing, as basic and independent subjects of normative status, (i) people and (ii) what they do. Evaluations of subjects, on one hand, and of their beliefs and actions, on the other, are less intimately related than is presupposed. This helps resolve internalism/externalism controversies in both domains. An important related (...) advantage of the distinction is its effect on our understanding of normative luck, both moral and epistemic. (shrink)

The UN Committee on the Peaceful Uses of Outer Space (UNCOPUOS) has played a central role in the development of standards for the sustainable exploration of the Moon. The standards, in particular, are being shaped through consultations with the major space actors namely, states, international organizations, and commercial enterprises. The Moon Village Association, for instance, was created to foster the implementation of a vision of peaceful international cooperation of governmental and non-governmental actors in the exploration of the Moon. (...) In 2021, the MVA, in its Report on the Global Expert Group on Sustainable Lunar Activities, proposed the creation of a neutral multi-stakeholder platform and framework to ensure the conduct of sustainable lunar missions in the future. According to the MVA, there is a need to consider approaches that promote future lunar sustainability or recommend practices for upcoming lunar activities. In light of the above-mentioned report and MVA’s Report on Best Practices for Sustainable Lunar Activities (2020), this article sheds light on some of the major contributions toward the development of standards for sustainable exploration of the Moon, including the recognition of its legal personhood. (shrink)

The study aimed to identify the intermediate role of the standard of operations in the relationship between the focus on students and beneficiaries in achieving satisfaction of students in Palestinian universities. The study used the analytical descriptive method. The study was conducted on university leadership in Al-Azhar, Islamic and Al-Aqsa Universities. The study sample consisted of (200) individuals, 182 of whom responded, and the questionnaire was used in collecting the data. The results of the study were as follows: - (...) There is a statistically significant effect on the adoption of the criterion of focus on the students benefiting to achieve the satisfaction of students in the Palestinian universities, where the value of R Square (35.3%), there is a statistically significant effect on the adoption of the criterion of focus on the students benefiting on the use of the standard of operations in Palestinian universities. The value of the R Square is (62.8%), there is a statistically significant impact of the criterion of operations on the satisfaction of students in Palestinian universities. Where the value of the R is (36.2%), there is a significant effect on the adoption of the criterion of emphasis on students benefiting from the satisfaction of students in Palestinian universities with the existence of the standard of operations as an intermediary variable. The role of the mediator in the relationship between the adoptions of the criterion of focus on the students benefiting to achieve the satisfaction of students in Palestinian universities was revealed through the use of Path Analysis. The study presented a number of recommendations, the most important of which is: to increase the focus of the universities on students and beneficiaries in a manner appropriate to achieve the objectives of the university on the one hand, and students and beneficiaries on the other, and in line with the approach of quality and excellence, the universities more attention to the management of operations through the design and development of programs Academic and internal services according to the needs of students, and improving processes in innovative ways to generate added value for students and beneficiaries, the universities have made more efforts to create satisfaction among students and beneficiaries by developing internal performance indicators to measure student satisfaction, Students and other university beneficiaries periodically to improve their satisfaction. (shrink)

There has been a growing concern over establishing norms that ensure the ethically acceptable and scientifically sound conduct of clinical trials. Among the leading norms internationally are the World Medical Association's Declaration of Helsinki, guidelines by the Council for International Organizations of Medical Sciences, the International Conference on Harmonization's standards for industry, and the CONSORT group's reporting norms, in addition to the influential U.S. Federal Common Rule, Food and Drug Administration's body of regulations, and information sheets by the (...) Department of Health and Human Services. There are also many norms published at more local levels by official agencies and professional groups.Any account of international standards should cover both scientific and ethical norms at once – the two are conceptually intertwined. Recent sources recognize that “[s]cientifically unsound research on human subjects is unethical in that it exposes research subjects to risks without possible benefit.”. (shrink)

The prosecution of international crimes is a challenge both under international and domestic law. Taking the example of international criminal law (ICL) , the fullest realization of its objectives is influenced by many factors including; (a) the adoption of appropriate laws by states, (b) the adequacy of the ICL framework on definitions of crimes and principles of criminal responsibility, (c) the level of political control and involvement in decision making related to investigation, prosecution or extradition, (d) Problems (...) with exclusion including restrictions on the rights of victims with regard to the proceedings and to reparation, and (e) The application of provisions for amnesties and similar measures of impunity. -/- Over the years, the mandate of States under ICL has expanded. Key reforms under ICL and domestic laws have been led by the above mentioned concerns. The scope of state obligations, in particular, has been shaped by the standards adopted under the ICL framework including the "duty to prosecute" international crimes. The article discusses the normative significance of the "duty to prosecute". (shrink)

I introduce a new distinction between two types of paternalism, which I call ‘internal’ and ‘external’ paternalism. The distinction pertains to the question of whether the paternalized subject’s current evaluative judgments are mistaken relative to a standard of correctness that is internal to her evaluative point of view—which includes her ‘true’ or ‘ideal’ self—as opposed to one that is wholly external. I argue that this distinction has important implications for (a) the distinction between weak and strong paternalism; (b) the (...) distinction between soft and hard paternalism; and (c) medical practice, where internal paternalism can, and probably often does, occur. (shrink)

It is natural to think of political philosophy as being concerned with reflection on some of the ways in which groups of human beings come together to confront together the problems that they face together: in other words, as the domain, par excellence, of collective action. From this point of view it might seem surprising that the notion of collective obligation rarely assumes centre-stage within the subject. If there are, or can be, collective obligations, then these must surely constrain the (...) ways in which we can act collectively. Indeed, one might even suspect that considerations about collective obligations ought to play a central role in demarcating the form that any legitimate form of political organization ought to take. -/- Elsewhere I have argued that we have good reasons for accepting the existence of global collective obligations - in other words, collective obligations which fall on the world’s population as a whole.(Wringe 2006, 2010, forthcoming, under review) For example, the existence of such obligations provides a plausible solution to a problem which is sometimes thought to arise if we think that individuals have a right to have their basic needs satisfied. In this paper, I shall argue that in many situations, forward-looking global obligations give rise to an obligation on individuals to work towards bringing into existence and support an institutional system which will enable their obligations to be met. Call such an obligation the ‘Obligation to Promote Satisfactory Global Institutions.’ I shall also examine a significant challenge to this line of argument, which I call the ‘Pluralist Challenge’ One might suppose that the ‘Obligation to Promote Satisfactory Global Institutions’ could be met by providing strategic support to attempts to modify and extend existing international institutions. After all, creating new institutions is a difficult matter: perhaps it would be better, especially where stringent obligations are concerned, to concentrate on those institutions which we already have. On the other hand, existing international institutions are subject to a range of significant moral and ethical criticisms. It would simply be naïve to suppose that their existence of such institutions is based on an international consensus about what justice requires; and it is not clear how we could motivate individuals who have severe ethical reservations about the existence of such institutions, or why we should wish to. This suggests that those who think that there are global collective obligations, and that such obligations should play an important role in shaping how we think of international distributive justice are faced with a significant dilemma: either support a program of extending and strengthening existing institutions in a way which risks entrenching some existing forms of injustice; or commit oneself to a program of attempting to build new institutions which will have to compete with those institutions we have already and which are unlikely to be in a position to meet help us to discharge our collective obligations at any point in the near future. Neither option seems satisfactory. I shall argue that our response should be to look for plausible ethical constraints on how international institutions should be developed, and suggest that these constraints are likely to take a cosmopolitan form. (shrink)