bluuebunny/crossref_metadata_2025 huggingface dataset:
Key Theological Positions Underlying the Bishops' Pastoral Letter on Catholic Social Teaching and the US Economy
Authors: Skok Charles D.
Published: January 2008

When the Catholic bishops of the United States prepared the first draft of their pastoral letter on the US economy, they deliberately kept its contents confidential until after the presidential election of that year. They did not want it to intrude upon the campaign then under way. It was not made public until 11 November, 1984. The Lay Commission, chaired by William E. Simon, issued its document, Toward the Future: Catholic Social Thought and the US Economy, before the bishops' first draft but also after the presidential election. It was not a response to the bishops' then unseen document but an advisory counter‐proposal from a different perspective. The Lay Commission presumed that the two documents would be different certainly in the area of policy recommendations and in the evaluation of the performance of the American economy; they probably anticipated differences also in the understanding of Christian and Catholic tradition and principles. They were not wrong.
Line by Line: Schmoller's Grundriss: Its Meaning for the 1980s
Authors: Balabkins Nicholas W.
Published: January 2008

In 1988, German‐speaking economists plan to celebrate the 150th anniversary of Gustav von Schmoller. Yet, in contemporary America, Schmoller is hardly known. His work is almost completely locked up in the German language, save for his The Mercantile System and its Historical Significance, published in 1888 and his essay on “The Idea of Justice in Political Economy”. Furthermore, because he was not an econometrician or a mathematical economist, nobody has much use for Schmoller today anyway.
Bio‐Economics: Social Economy Versus the Chicago School
Authors: Gowdy John M.
Published: January 2008

The description “bio‐economics” is currently being claimed by two opposing schools of thought. For one group of economists, led by Kenneth Boulding, Herman Daly and Nicholas Georgescu‐Roegen, the term is chosen to emphasise the biological foundations of our economic activity. They remind us that the human species, as members of the animal kingdom, live as other species do, by taking low entropy from the natural environment and discharging it back into that environment as high‐entropy waste. The economic system is thus viewed as a sub‐set of larger processes taking place in the natural world. This school questions the reductionism typical of modern science and seeks to build an alternative approach based on a holistic view of nature and society.
Stabilisierung der Sozialstruktur versus Anderung der Industriestruktur: Das RuhrgeMet als Beispiel
Authors: Jenkis Helmut W.
Published: January 2008

Die Behandlung des Themas läßt es zweckmäßig erscheinen, eine doppelte Vorbemerkung vorauszuschicken: Einmal, warum ist eine “Industriepolitik” in einer Marktwirtschaft notwendig? zum anderen, ist eine Industriepolitik mit dem Konzept der sozialen Marktwirtschaft vereinbar?
Introduction: To an Original Thinker — The Meed of Praise
Authors: O'Brien John C.
Published: January 2008

Praise like gold and diamonds owes its value only to scarcity (Samuel Johnson).
How a New Research Programme was Born and Developed: A Long Journey to the Third Revolution in Social Economics
Authors: Rugina Anghel N.
Published: January 2008

The first question which can be raised is: “What is the New Research Programme?”, using Lakatos's language which is the same as “What is the New Paradigm?”, using Kuhn's terminology. The answer is simple but with far reaching consequences. It is a sui generis synthesis of two previous revolutions in economic and social thinking respectively, the classical and modern economics and social science.
Social Economics: From Search for Identity to Quest for Roots; or, Social Economics: The First 100 Years (or so)
Authors: Nitsch Thomas O.
Published: January 2008

In her popular Development of Economic Analysis, Ingrid Rima writes early on of the “compatibility” of “emphasis on the state as an instrument to achieve socially optimal results…with what has come to be called social economics”. Subsequently (1978, p. 322; 1986, p. 396), she treats of J.M. Clark's “crucial” contribution to the development (1920s/1930s) of a new type of economics he describes as “social”. Similarly, George F. Rohrlich, in his 1970 introductory essay, “The Challenge of Social Economics”, wrote of “The emerging field of social economics”, and noted that “in the United States the term was used in the 1930s and occasionally thereafter”. More recently (1982), Samuel Cameron singles out Mark A. Lutz's 1980 USE contribution, e.g., for neglecting Charles Devas(op. cit., 1876–1907) “as a contributor to the founding of social economics”, while comparing Devas to “the modern social economist”.
A Society Without Money: Reflections on Jacques Maritain
Authors: Haines Walter W.
Published: January 2008

It is appropriate in these sessions called in honour of Anghel N. Rugina to consider the nature of money, a topic that he has concerned himself with during much of his career and that forms a significant link in his current major project, “Toward a New Principia Politica”.
Price Theory in the Hispanic American Scholastics
Authors: Popescu Oreste
Published: January 2008

The Hispanic American Scholastics look at the price doctrine from a triple point of view: as an economic philosophy, as an instrument for regulating the market, and as an analytic basis[l].
A Pragmatic Methodology for Social Economics: A Preliminary Proposal
Authors: Hill Lewis E.
Published: January 2008

A widely accepted belief holds that social economics is logically inconsistent with the pragmatic philosophy. This view has been very clearly and forcibly expressed by Mark A. Lutz at the Third World Congress for Social Economics. Lutz has summarised his conclusions in the following quotation:
Institutionalist Methodology and Social Economics
Authors: Scaperlanda Anthony
Published: January 2008

In 1978, Lewis Hill, in an instructive article in theReview of Social Economy,persuasively demonstrated that “the goals and objectives of social economies are completely compatible with the philosophy and methodology of institutionalism”. Consequently, he concludes, “both schools of economic thought could be strengthened by a synthesis which would merge the goals and objectives of social economics with the pragmatic philosophy and methodology of institutional economics”. Hill arrived at this conclusion by first summarising the goals and objectives of social economics and by distilling the work of Thorstein B. Veblen, John R. Commons, Wesley Clair Mitchell and Clarence E. Ayres, thereby setting forth the philosophy and methodology of institutional economics. Noting that the “four founding fathers of institutionalism constitute an extremely diverse group of scholars”, he observed that “the only feature which ties them together…was their common acceptance of pragmatism as the philosophical basis of their economic thought”. He then identified seven aspects of the effects of pragmatism on the philosophical foundation of institutionalism. He also described five characteristics that set social economists apart.
Unproductive Labour and Unproductive Consumption: Historical Review, Contemporary Relevance
Authors: Gramm Warren S.
Published: January 2008

The welfare of the society…should be measured…by its…condition…its total capital structure, including its human capital, not by its throughput of production and consumption, for the gross national product increasingly includes such unproductive and… ‘maintenance’ items as national defense, …the replacement of unnecessarily shoddy commodities, and so on[3, p. 45].
The Subjectivist Mercantilism of Bernard Mandeville
Authors: Moss Laurence S.
Published: January 2008

Mandeville's Fable of the Bees, ungenerously described by its author as a “rhapsody void of order and method”, actually developed several ideas about the functioning of markets that anticipate some of the concerns of contemporary subjectivist economics such as are expressed in the writings of the modern Austrian School. While it may be too much of an exaggeration to follow F.B. Kaye by declaring Mandeville a “founder” of laissez‐faire economics, it is also quite incorrect to reach the negative verdict of one recent author who concluded that Mandeville “did not advance free‐market economics on any issue”. Mandeville did advance economics in general (and free market economics, incidentally) when he emphasised how patterns of conduct that emerge from the clash of individual egos guided by the flattery of politicians often function to promote some degree of commodious social life that is especially enjoyed by those quick to condemn the conduct as “immoral”. This theme still has its adherents today. I shall group Mandeville's contributions among four overlapping subject headings as follows:
On Parallelism in Neo‐Classical Economic Theory
Authors: Holland Thomas E.
Published: January 2008

A point of view (or standpoint) on neo‐classical economic theory may be based on the seminal works in the history of science of Thomas S. Kuhn and Jacob Bronowski. To be specific, one of Kuhn's conceptions of a paradigm may be interpreted to mean that an exemplar that is articulated is a paradigm. And Bronowski's conception of induction may be interpreted to mean that, when an exemplar of a theory is articulated, the parallelism of the concepts of the theory may be revealed, and gaps in a matrix may be closed.
Demand Analysis and the Flow of Time in Consumption
Authors: Bernhardt Paul G.
Published: January 2008

Consumption analysis is one of the most refined branches of economic theory. Over a century of scholarly efforts in utility analysis has created an impressive body of logic that incorporates the most advanced tools of mathematics. But despite the elaborate refinements it has also become one of the least operational of economic analyses. It is so highly general that it offers little in the way of testable predictions[l].
Parable of the Minas: A Caricature of Zealot Political Economy
Authors: Niedercorn John H.
Published: January 2008

In a recent article, I demonstrated that Jesus's parable of the talents given in Matthew (25: 14–30) describes a co‐operative or monastic economy of self‐starting servants that is both efficient because it maximises total output and equitable because distribution is based on needs. However, I did not analyse the ostensibly similar story, called the parable of the minas, appearing in Luke (19: 11–26). This article demonstrates that the message contained in the parable of the minas is not only radically different from that of the parable of the talents, but was intended to caricature the political and economic ideas propagated by the Zealots during the first and second centuries until their final destruction by the Romans in 135 AD.
Concerning Winters of Discontent: Does Methodology or Rhetoric Contain the Answer to a Possible Malaise?
Authors: Perlman Mark
Published: January 2008

There is a German legend concerning the Tausendfuss (only somewhat less hyperbolised in English as the centipede). Although not exactly swift, the Tausendfuss does get around. How it manages the necessary coordination can be a matter of no small interest. Unable to figure out the answer on any other basis, one investigator decided to ask a representative Tausendfuss. Given this task of self‐reflection, the Tausendfuss rose to the level of his interrogator's confusion and never walked again.
Equilibrium in Walras's and Marx's Theories of Capital Accumulation
Authors: Rotheim Roy J.
Published: January 2008

As these essays are in honor of Professor Anghel Rugina, I begin with a quote from his recent essay on Walras (1982, p. 4):
Solitude and Solidarity in the Just Society: A Reappraisal of Marx's Vision
Authors: Clark Barry S.
Published: January 2008

That these two passages can appear in the same work, separated by only two paragraphs, confirms a tension latent in Marxian thought. After offering an appealing vision of a society in which the individual and community have been reconciled, Marx almost immediately denies any reliance on ethical ideals. Yet, as I shall argue, the very vision of the future society as transcending the conflict between individual will and systemic functioning is grounded in an ethic of human fulfillment as derived from the development and exercise of capacities within a community of equals. In the Marxian approach to understanding society, the ethical element is not excluded, but rather co‐exists uneasily with a theory of historical evolution.
Theories of Liberal Capitalist Democracy: Alternative Perspectives
Authors: Elliott John E. , Scott Joanna V.
Published: January 2008

This article examines relationships between capitalism and democracy as perceived by contending perspectives within the liberal capitalist‐liberal democratic tradition(s). Bentham and the Mills are taken as initiating both this tradition and the core elements of the debate within it. Pre‐Benthamite theories are first reviewed. Then, after discussion of Bentham and James Mill and of John Stuart Mill, Mill's late nineteenth and early twentieth century successors are examined. We then go on to consider hypotheses concerning the “exceptional” quality of relationships between capitalism and democracy in the United States. The penultimate section of the article adumbrates the main contours of mid‐twentieth century pluralist‐elitist theories. We conclude with a summary.
On Intercepting the Flow of Ideas: An Economic Analysis
Authors: Backhaus Juergen
Published: January 2008

Context and Relevance Censorship conjures images of despotic governments strangulating the expression of political convictions. Censorship is the violation of a basic human right. But censorship appears in many forms, and the most effective approach may not be the most imposing. Hence, I look at censorship as a general case in which the flow of information is regulated in the interest of the censor. By “optimal” censoring, I understand a policy that suits the interests of the censor best in the long run.
Worker Self‐Management and Economic Reform in Poland
Authors: Hyclak Thomas
Published: January 2008

Since the post‐Stalin thaw of the mid‐1950s, economic reform has been a constant theme in academic discussion and policy implementation in the countries of Eastern Europe. In Poland, major reform programmes accompanied the five‐year plans beginning in 1956, 1966, and 1969. The current economic crisis in that country has elicited yet another set of reform proposals.
The Life and Works of Tullio Bagiotti (1921–1983)
Authors: Montesano Aldo
Published: January 2008

My duty in remembering the life and works of Tullio Bagiotti and in discussing his thought is justified for several reasons. I succeeded Bagiotti both in the chair of Political Economy at the University of Milan and in the editorship of the Rivista Internazionale di Scienze Economiche e Commerciali (International Review of Economics and Business); and both Bagiotti and I were assistants to Professor Giovanni Demaria at the Bocconi University of Milan. Even though Bagiotti was teaching at the University of Padua when I was assistant in Milan and there were also, in the following years, few opportunities to meet him, mainly because of the commuter habits of Italian academic life, Bagiotti's great amiability allowed me to benefit from his friendship and impressive culture.
Angelo Messedaglia on Money and the Nineteenth Century Italian Economic School
Authors: Pellanda Anna
Published: January 2008

This article on Messedaglia might start with Schumpeter's words: “I have chosen him for mention because of the strategic position he holds in the history of Italian economics and statistics”. In fact the Italian history of economics in the nineteenth century is populated by many authors who were rather famous during their lifetime but less and less appreciated later. Generally speaking it can be said, again with Schumpeter, that “the economic research which was done during this period in the various centres of national life … was not on the same level with the achievements of either the earlier times of Beccaria and Verri or the later times of Pantaleoni and Pareto…. And if it is true that “the political and administrative structure of every nation reflects itself in the organisation of its scientific work” (ibid.) the difficulties faced by Italy, trying first to get rid of foreign domination and, secondly, to build national unity, can explain the trouble Italian economists have had in disentangling themselves from foreign influence and in avoiding divisions into regional schools of thought. Angelo Messedaglia is one of the few able to be original and not provincial, as will be shown later; instead, at this point it would seem useful to give a brief account of the historical situation of Italy in the nineteenth century.
Founders of Modern Economic Thought in Italy
Authors: Finoia Massimo
Published: January 2008

The founders of modern economic thought in Italy are Francesco Ferrara (1810–1900), Luigi Cossa (1831–1896) and Angelo Messedaglia (1820–1901).
International Income Inequality and per capita Income Rates of Growth: A Cross‐Section Analysis
Authors: Sarantides Stylianos A.
Published: January 2008

The purpose of this article is to investigate the problem of international income inequality and the growth rates of different income classes. The Myrdal thesis of the cumulative process of the international mechanism of inequality is challenged. Countries which have reached a certain level of per capita income and have acquired a re‐allocative and transformative capacity grow at an accelerated pace which tends to narrow the gap between them and rich countries. The widely held view that the rich countries become richer and the poor become poorer does not hold without qualifications and further analysis.
Keynesianism and Stagflation
Authors: Houmanidis Lazaros
Published: January 2008

Keynes, with his heretical contribution to the family of the neo‐classics, was as profound as the heresies of Luther against the Pope. He accepted the institution of profit, private initiative, personal ownership of the means of production, the price mechanism of the market in the production and consumption of goods and distribution of income. He refused to accept, however, the old concept of equilibrium with full employment according to the Say law of the markets. Instead he introduced the concept of equilibrium with unemployment, anathema to the classics.
A New Individualist Basis for the Free Market
Authors: Machan Tibor R.
Published: January 2008

In [ancient moral] philosophy the duties of human life were treated of as subservient to the happiness and perfection of human life. … In the ancient philosophy the perfection of virtue was represented as necessarily productive to the person who possessed it, of the most perfect happiness in this life. In the modern philosophy it was frequently represented as almost always inconsistent with any degree of happiness in this life, and heaven was to be earned by penance and mortification…not by the liberal, generous, and spirited conduct of a man. …By far the most important of all the different branches of philosophy became in this manner by far the most corrupted. (Adam Smith,The Wealth of Nations)
Applying Field Research Techniques to the Business Enterprise
Authors: Reid Gavin C.
Published: January 2008

There are many accepted ways in which the economist may look at the business enterprise, each of which involves a different blend of theory and empirical evidence. Unfortunately, one gets the impression that many microeconomists have had no direct contact with firms: their experience of the very object on which some lavish such intricate mathematical analysis is entirely second‐hand. Happily, such isolation from the proper object of analysis, the firm, is by no means typical of the history of economic analysis. Adam Smith, the founder of modern economics, was well acquainted with the business community of Glasgow. He was on good terms with the leading merchants of the day including, most notably, Provost Andrew Cochrane who assisted Smith in the acquisition of statistical and institutional information later to be used the The Wealth of Nations. Alfred Marshall too had a serious concern for the realities of business activity. In 1885 he made an extended visit to the United States which took him into many factories and provided the basis for his paper “Some Features of American Industry”. Even ten years later “his zeal for field work remained unimpaired”, and the months of August and September saw Marshall undertaking extensive tours of English mines and factories. One hundred years later, one notices scarcely any enthusiasm on the part of economists for fieldwork of the sort that would take them into the business enterprise. A welcome sign of the possibility that this parlous state may yet be modified is contained in an article by Lawson, where it is argued that “more resources should be allocated, and attention paid, to the results of forms of case‐study, to personal histories, and to the study of primary sources. At the very least a re‐evaluation of research priorities and methods may be in order”. Such an attitude is in sympathy with the line of argument pursued in this article.
Der Verlust der alten Ökonomik Seine Hintergrunde und Wirkungen von Professor Doktor Erich Egner: A Review
Authors: O'Brien John C.
Published: January 2008

In its Preface, the author, Professor Emeritus Erich Egner of the University of Göttingen, situated just south of Hanover in the Federal Republic of Germany, confesses that his work stands at the end of a long road whose destination was at first unknown to him. For a long time he had hesitated about the particular field of economics to which he should devote himself. He was certain that it would not be a matter of pure economic theory. It had to be a Problemkreis with social and sociological implications. After a stint in the thirties, when he had devoted himself to regional problems, he discovered that his interests lay elsewhere. This was the beginning of the consumption movement as it was then being observed in the United States.
A Theory of Love in the Contemporary World
Authors: Thisen Jean K.
Published: January 2008

Webster's New World dictionary defines love as a strong affection for or attachment or devotion to a person or persons. It implies intense fondness or deep devotion and may apply to various relationships or objects. What distinguishes love from “affection” or “attainment” is that the feelings implied by the latter are not as powerful or deep as those implied by love. Also, love can be treated in a broad sense to mean the feeling of benevolence and closeness (or brotherhood) that people may have for each other.
Gorbachev's Economic Reforms: A Structural or a Technical Alteration?
Authors: Jenkis Helmut W. , O'Brien John C.
Published: January 2008

The Eastern and Western worlds are diametrically opposed to each other not only politically and militarily but also economically and socially. In the socialist lands the communist one‐party system is dominant; in the West it is political pluralism, in Comecon the planned economy prevails, and in the Common Market and the USA it is the market economy, of course, although not in the form it took in the nineteenth century. From a social point of view the Eastern bloc guarantees full employment at a lower standard of living, in the market economy the higher standard of living is accompanied by structural, cyclical unemployment. Each system claims to be superior to the other.
The Dominance of Consensual over Technical Rationality in Confucius' Socio‐economic Thought
Authors: Wisman Jon D.
Published: January 2008

For over 2,000 years Confucian philosophy dominated Chinese social thought, thus leaving an enormous body of Confucian literature addressing social problems. Yet very little of that which is Confucian social thought appears to possess economic content. Joseph J. Spengler concluded that “the Confucian school did not emphasize economic questions. Confucius's real concern was with social organization, together with ethics, politics, and societal harmony…”. Not unexpectedly, therefore, there is very little secondary literature which attempts to capture the essence of Confucian economics.
Use of Natural Resources in a Market Economy: Ethical and Legal Perspectives
Authors: Kraft Steven E.
Published: January 2008

The use of natural resources and the policy environment surrounding this use are informed by concepts derived from economic theory, extant technology, past uses, common law, statutory regulations, and descriptive ethics influenced by past and present social mores. As such, the uses of natural resources tend to reflect where society has been rather than where it is going. This is especially the case if we consider that existing laws and regulations controlling the allocation and utilisation of natural resources such as land, air, surface water, and groundwater are largely based on utilitarianism reflecting a worldview dating back to Greek antiquity. Given that utilitarianism and a worldview in which nature is perceived as immutable have become part of our legal foundation, technological changes now present ethical and economic problems that threaten part of this foundation. Within a market economy such as that of the United States, the legal environment regulating decisions regarding the use of natural resources contains contradictions that adversely affect the efficiency of allocative decision making. On the one hand, users of resources are urged to find the highest and best use of the resources and are supported by case law and legal precedent, while on the other, statutes based on alternative ethics increasingly prohibit certain uses of natural resources. Additionally, recent legislation, for example, the 1985 Food Security Act, is changing entitlement rules. Concurrently, legal doctrines such as public trust are challenging assumed private property rights. In this article I describe some of these ethical and economic problems while relating them to existing and emerging natural resources law and litigation. While doing so, I review the critical works of Jonas and Rawls. As opposed to utilitarians justifying their actions based on the intrinsic goodness or badness of the end(s) resulting from the action, Jonas and Rawls are ethical formalists seeking rules of right conduct that everyone performs as a matter of principle; see Taylor. In addition, I review the Public Trust Doctrine, and the manipulation of entitlement rules, as “tools” being used to address issues of environmental quality and resource utilisation. For example, see Calabresi and Melamed and Bromley.
The Need for a Steady State Economy
Authors: Heijman Willem J.M.
Published: January 2008

Until recently, general economic theory has hardly paid any attention to the production factor “nature”. Human economy has been characterised as a closed system, in which all kinds of products are produced through the input of the production factors “labour” and “capital” and then consumed. This appears to be no longer valid. Human economy interferes with the environment and is therefore an open system. Nowadays the consequences of this are thoroughly investigated in environmental economics, a borderland between economics on the one hand and ecology on the other. The purpose of this article is to contribute to this line of thought. The production factor “nature” can be seen as a stock of capital, one part of which consists of non‐renewable resources and the other of renewable resources. This latter has a limited renewal capacity. Both kinds of resources are exhaustible. Human production reduces total stock, so that the change in it is the result of depletion of nature by production and of natural renewal. If natural renewal equals human expenditure of nature, one can speak of a steady state. In the next section, a brief discussion of an efficiency rule for the use of exhaustible resources is followed by an examination of renewable resources. As opposed to non‐renewable resources, ecological aspects play a major part in the optimum management of this kind of resource. The concept of the “optimum steady state” is developed to show the ecological constraints of human production insofar as it is based on the stock of renewable resources. Finally, there is a discussion on two types of nature‐conserving technological change, which could widen the ecological borders.
Entropy and Bioeconomics — The New Paradigm Nicholas Georgescu‐Roegen
Authors: Dragan J.C. , Demetrescu M.C.
Published: January 2008

The purpose of this volume is to offer a guide to the thought of Nicholas Georgescu‐Roegen; a guide which may be understood by a wide intellectual audience. Dragan and Demetrescu have succeeded admirably in their task. They have given us a much‐needed overview of Georgescu‐Roegen's life's work, including a brief biography and a comprehensive bibliography of works by and about Georgescu‐Roegen.
The Theory of the Cheating of the Masses in Modern Times: The Institutional Roots of Social Immorality under Capitalism and Socialism
Authors: Rugina Anghel N.
Published: January 2008

The unity of our spirit makes it impossible to work toward a certain end without thinking that this end can and must be achieved, even if only in the distant future and through the work of later generations… Objective examination in the ups and downs in the history of law cannot and must not extinguish our faith in justice as a supreme human ideal. Even in the face of events which represent a setback or a deviation, that ideal remains unshaken as a criterion of value; without it, deviation would be meaningless. Even if contradicted by empirical facts, this ideal does not lose its ethical and deontological truth. These contradictions between “is” and “ought to be” can be neither permanent nor general. Giorgio del Vecchio, Man and Nature
Private Property in Talmudic Legal Tradition
Authors: Gershfield Edward M.
Published: January 2008

I. The Background: Theories of Property The institution of property is one of the oldest in human experience. Because of the many approaches to the study of the origins of society and the functions of its various structures, the idea of property has been investigated from numerous points of view. In this subject, many disciplines of modern scholarship converge, each beginning with a consideration of some aspect of existent society, and then, to a greater or lesser degree, looking back into the origins of the institution in question.
Review Article: The Ideological Weapons of Death: A Theological Critique of Capitalism
Authors: Nitsch Thomas O.
Published: January 2008

The subtitle to the English translation of this work (not employed in the Spanish original) bills it as “a theological critique of capitalism”. At the same time, it proves a veritable tour de force for students of the history and philosophy of economics (erstwhile political economy) as well. And, this is especially true for those who, like the present reviewer, begin that history with the beginning. The author, who served on the faculty of the Catholic University of Chile from 1963 to 1973, holds a doctorate in economics from the Free University of Berlin, and is currently director of the postgraduate programme in economics at the Independent National University of Honduras. Further according to the “bio” provided on the back cover of the Spanish edition, his “is a name familiar to the social scientists of Latin America”. Thus, from these evidences we have a professionally trained economist/social scientist doing — or, at least, purporting to do — theology.
Social Catholicism: Birth and Tradition of Solidarism
Authors: Nitsch Thomas O.
Published: January 2008

In previous efforts I have dated the birth of (modern) Social Catholicism (alias: Roman‐Catholic Social Economycs) with the publication of the closely associated works of Charles de Coux (1832) and Alban de Villeneuve‐Bargemont (1834/37). If indeed (and without going all the way back to Jesus of Nazareth, via Thomas Aquinas, Jerome and Ambrose et al.) that be the case, and the implication of the present assignment be correct, then we should have to date the “birth of solidarism” in the Social‐Catholic vein identically. Undaunted by Gide's virtual declaration that “they were all solidarists then”, this is what we set out to show, viz. that our Solidarism did have its birth therewith.
A Note on Altruism
Authors: McNutt Patrick A.
Published: January 2008

This article is occasioned by the emerging literature on economics and ethics, and seeks to illustrate from a children's story one question, the answer to which is fundamental in resolving some issues in the literature. Central to our thesis are the twin concepts of altruism and fairness.
Social Policy: Hayek and Schmoller Compared
Authors: Leube Kurt R.
Published: January 2008

The quite difficult task of comparing Hayek's and Schmoller's concept of social policy can only be attempted by confining the discussion to the dominant and basic principles of their prevailing ideas. The reasons are manifold. Just one of them for instance is that Schmoller, as far as I can see, never gave us any workable definition of this ambiguous term, and for Hayek this term is a politically much abused and empty phrase. Another would be that Hayek referred to Schmoller only sporadically and treated the latter's voluminous oeuvre only very peripherally in his own relevant work. I, therefore, suggest the concentration mainly on Hayek's critique of Schmoller's two important components of his somewhat “syndicalistic” system which determined his vague, but still relevant concept of “social policy”.
Reactions to this Work's First Appearance
Authors: Brandt Karl
Published: January 2008

Ever since the physiocrats, but more especially under the influence of the classicists, economic thought has been firmly orientated towards the concepts and conceptual modes of physics. In particular, the laws of classical mechanics are normally transferred uncritically into political economics.
Cost‐Effectiveness as a Method of Evaluating Social Objectives Among Countries
Authors: Lynn Rittenoure R. , Pluta Joseph E.
Published: January 2008

Social scientists writing in the development field often simply assume that public education expenditure in developing countries has been largely ineffective. Reasons offered in support of this assumption include uncertain goals and unsystematic implementation of programmes, lack of training of administrators, poor quality teachers and facilities, educators bound by tradition, systems modelled upon those of industrialised nations, and in some cases even graft and corruption. Although the above may reflect reality in many nations, full acceptance of these conditions as universal may severely restrict both necessary and useful analysis of the delivery of educational services in the developing world.
Social Theory and Models in Social Indicator Research
Authors: Carley Michael J.
Published: January 2008

In 1971 Land argued that a social indicator should be a component, that is a parameter or a variable, in a sociological model of a social system or some segment of a social system. This was the first strong suggestion that social indicators needed to be more than some sort of statistical series. Lineberry et al, writing on the use of indicators by municipalities, warned that the first conceptual limitation which should be identified when promoting social indicator use must be the poor record of indicators in detecting causal relationships among various factors contributing to a specific social problem. They attribute this inability to the general lack of social theory. Bunge points out that the very definition of a social indicator of some life quality contains a causal notion relating that indicator to well‐being. This would be acceptable if there were a science of well‐being or at least some reasonable model. He goes on “since no such thing has been constructed so far, we are forced to use our treacherous common‐sense to an extent that is uncommon in science. Which is a polite way of saying that, so far, the study of the quality of life has not been thoroughly scientific.”
Internal and External Audit — Value and Benefit to Management
Authors: Lynn R.S.
Published: January 2008

The characteristics of internal and external audit are compared and their inter‐relationship considered. It is appropriate that such a comparison be made in the context of the managerial implications.
Programme Based Budgeting — its Philosophy and Impact on Internal Auditing
Authors: Shand D.A.
Published: January 2008

Programme budgeting is increasingly being used as a means of improving organisational planning and performance. This article looks at the implications for auditors of such an approach.
Auditors at Work: a Former Chief Auditor's View
Authors: Holroyd Kenneth
Published: January 2008

The author, whose thinking has been considerably influenced by the insights of psychology, draws on his experience as a former chief auditor, to give a personal view of audit work. The role of the auditor, the organisational effects of rules and procedures, problems of motivation, the issue of audit independence and the operation of defence mechanisms in audit work are commented on and the main challenges are highlighted.
External Management Auditing of Companies — a Survey of Credit Managers
Authors: Innes J.
Published: January 2008

External management auditing has links with — but is different from — external financial auditing, internal operational auditing and management consultancy. The reasons for conducting external management audits are considered, particularly in relation to the accountability of corporate management, and the interests of various potential user groups. To obtain empirical evidence, a random sample survey of UK credit managers was carried out; response was almost 50 per cent. Results of the survey are summarised. Essentially, the conclusion was that credit managers strongly favoured external management audit reports.
Design Audits
Authors: Jaffe J.W.P.
Published: January 2008

Design audit is a risk reduction process, in situations where large sums are involved and the costs of mistakes could be high. The aim is to increase assurance of performance by anticipating and forestalling potential problems. To be effective and accepted, the design auditor must be objective and demonstrate professional and personal skills, in a manner not very different from those engaged in more familiar forms of audit. The approach is outlined and examples are given.
Learning Styles: Salary and Promotion Decisions among Auditing Professionals
Authors: Heiman Donald C. , Pate Larry E.
Published: January 2008

A research study suggested that factors related to different learning styles played a — somewhat complex — part in explaining management level promotions and relative salaries in an audit agency. The implications of the findings are explored in terms of a management promotions and rewards strategy in audit type organisations which accommodates the need for differences of perspective in decision making with similarities of perspective in implementation.
Management Influence through a Quality Audit Service
Authors: Morley Barry K.
Published: January 2008

The ability to define and measure standards of performance and the quality of service is crucial to the effectiveness of internal auditors and their accountability. A series of key quality measure‐ments and standards has been determined, against which performance is then monitored and published. To provide further feedback, a management and an executive satisfaction survey is carried out for each audit. Trends in the survey ratings highlight progress over time and where quality improvements must be sought.
A Selective History of Management Auditing
Authors: Most Kenneth S.
Published: January 2008

A consideration of the history of management auditing suggests that the evolution of non‐financial audit and the rise of the internal auditor can be traced back to audit's earliest origins and that modern financial audit is a special case of more general auditing. Professional audit came about partly through legislation and partly to serve the interests of companies. In the USA, as a narrower purpose of audit took hold, companies and government responded by the development of an internal audit function to fill the gap.
The Occupational Health Audit: An Organization's Barometer?
Authors: Glass Bill
Published: January 2008

Examines the provision of an occupational health service and the audit of such a service as one barometer of an organization's effective functioning. Occupational health is seen as part of the human resource function and encompasses health care, health education/information, health surveillance and health protection. It is concerned with the effect of health on work as well as the effect of work on health. Looks at attempts to measure the effectiveness of such a service using the traditional arguments of reduction in the costs of work absence and the increase in worker morale. Finally, suggests that the most effective argument is the cost to an organization of not putting into place an effective occupational health service. Concludes by recognizing that occupational health services must be more accountable, and be regularly audited. At the same time there is a social aspect to any enterprise and an element of humanitarianism without which human institutions lose a significant part of the reason for their existence.
Etiquette and Auditors
Authors: Ratliff Richard L. , West Richard P. , Peck Ralph L.
Published: January 2008

Advocates training in business etiquette for auditors: an important “people skill” especially where the relationship of auditor and auditee is a delicate one. Discusses the basic principles underlying good manners and business protocol, trust, respect and mutual concern, and their expression in conversational aptitudes, order, propriety and convention. Also considers how to recover from lapses. Reports on a survey of the ranked concerns, with respect to etiquette, of 14 auditing executives.
The Art of Handling Many Things at Once
Authors: Kleiner Brian H.
Published: January 2008

Makes suggestions on ways to integrate conventional time management wisdom with results of research on how individuals process information in order to enable effective use of time in practice.
Internal Auditor Performance: A Comparison of Self‐ratings and Supervisor Ratings
Authors: Fogarty Timothy J. , Kalbers Lawrence P.
Published: January 2008

A survey of 455 internal auditors in 13 organizations asked respondents to evaluate their performance. A similar request was made for performance evaluation from the immediate supervisor of these individuals. Comparisons indicated that audit staff systematically rate their performances higher than supervisors. Staff self‐ratings and supervisor ratings prove significantly different in several ways. These differences include the relationship of individual items to the construct of overall performance and their relationship to other important employee outcomes such as job satisfaction, commitment, and turnover intentions. Implications of these differences and recommendations for improvement in the evaluation of performance are provided.
The Dynamics of Accounting Education and Their Effects on Internal Auditing
Authors: Crockett James R.
Published: January 2008

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher quality teaching, innovative pedagogy, and more practical research. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and faculty, outlines some of the changes that are being made and anticipated, and projects how these changes are likely to affect internal auditing. Shows that, in general, the changes should be beneficial to internal auditing but that there are some dangers inherent in the possible extent of change and some doubts as to the feasibility of early accomplishments of some of the called for reforms.
Why Are There So Few Women Accounting Partners?:
Authors: Joy Maupin Rebekah
Published: January 2008

Despite popular portrayals of women's current success in public accounting, labour force statistics indicate that few women actually advance to partnership level positions. Accounting research on the scarcity of female partners tends to approach this issue from a person‐centred perspective and to focus on the characteristics of women as an explanation for their occupational status. Demonstrates that a situation‐centred perspective provides a useful contribution in understanding the scarcity of women partners. The findings are based on a survey of 188 male and 184 female accountants.
The Perspective of Operational Auditing: A New Management Tool
Authors: Driessen A.J.G. , Molenkamp A.
Published: January 2008

Describes the function of operational auditing from a management point of view. Due to opinions on decentralization and the integral management of organizations which have gradually been generally adopted, changes are taking place in their design and control. The so‐called integral management concept assumes that more responsibilities are included in line management. As the decision making at strategic level can no longer rely on extensive, hierarchically constructed staff departments, a second opinion function should be incorporated in the decision‐making cycle. Operational auditing as a second opinion function will focus on the infrastructure of organization and information.
Interface between research and practice: experiences from the nursing, midwifery, and health visiting development units
Authors: Vaughan Barbara
Published: January 2008

The King's Fund Nursing Development Units were established to improve the quality of patient care through the development of nursing. As a result of the various approaches to innovation used in these units six potential models were identified for integrating research and clinical practice. This paper describes these models and discusses their advantages and disadvantages together with the differences in terms of costs and outcomes.
Promoting user involvement in clinical audit: surveys of audit committees in primary and secondary care
Authors: Kelson Marcia , Redpath Linda
Published: January 2008

The Department of Health has suggested that organizations should develop mechanisms to ensure successful input from patients and carers into clinical audit processes, advocating the involvement of consumers at all stages of the audit cycle. Two national surveys, of Trust Clinical Audit Committees and Medical Audit Advisory Groups respectively, explored the extent to which audit committees involve users, either as committee members or in relation to other methods of involvement in the audit process. The results indicate limited but increasing involvement of users as audit committee members, but there are benefits, limitations and barriers to user membership. Other reported activities suggest that the most widespread method of involving users is in user satisfaction surveys with little systematic evidence of input to the decision‐making stage and negotiation of topics for audit. The research suggests that guidance is needed on how to involve users effectively at different stages in the audit cycle.
Audit of prescribing safety in a department of medicine for the elderly
Authors: Sharp James F. , Forsyth Duncan R.
Published: January 2008

Inadequately written prescriptions can lead to the wrong drug or dose being given, particularly in the elderly. We undertook a clinical audit to examine prescribing habits in a Department of Medicine for the Elderly, using agreed criteria. We made recommendations for change after the initial audit. At the second audit, 6 weeks later, there were considerable improvements in legibility of prescriptions and the recording of the presence or absence of drug allergies. Our study showed that prescribing habits can be influenced by stressing the importance of safe prescribing within a multi‐disciplinary setting.