title: Flight of fantasy: Writing a full proof “code” for ethics

authors: Botes, Vida

subjects: code of ethics

abstract: Purpose - The purpose of this paper is to portray the Code of Ethics in digital format, by using a markup language like C-# to formulate code. Digitally executed, this should reduce in the audit expectation gap.
Design/methodology/approach - Using wordplay the design consists of the technical formulation of a piece of hybrid code written in the language C-# but sourced from the Code of Ethics.
Findings - The programmer constructs the Revised Code of Ethics released by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC) in July 2009, in "code", to ensure that it is free from errors.
Originality/value - This paper, utilizing wordplay, represents a unique attempt to write the Code of Ethics in such a way that if executed by a computer it would be infallible to human judgement error, hence reducing the expectation gap of auditing and assertions.

text: Flight of fantasy: Writing a full proof “code” for ethics Purpose - The purpose of this paper is to portray the Code of Ethics in digital format, by using a markup language like C-# to formulate code. Digitally executed, this should reduce in the audit expectation gap.
Design/methodology/approach - Using wordplay the design consists of the technical formulation of a piece of hybrid code written in the language C-# but sourced from the Code of Ethics.
Findings - The programmer constructs the Revised Code of Ethics released by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC) in July 2009, in "code", to ensure that it is free from errors.
Originality/value - This paper, utilizing wordplay, represents a unique attempt to write the Code of Ethics in such a way that if executed by a computer it would be infallible to human judgement error, hence reducing the expectation gap of auditing and assertions.

year: 2012

title: From cinema hall to multiplex: A public history

authors: Athique, Adrian M.

subjects: cinema

abstract: The reconfiguration of the social spaces in which the theatrical exhibition of feature films takes place, from dedicated single-screen large capacity cinema halls to multiplex venues, has progressively transformed cinema exhibition across the world since the 1980s. The rise of the multiplex in India since 1997 has been an integral, and highly visible, component of the general spread of mall culture; with multiplex venues often being housed within shopping mall developments and other new forms of privatized ‘public’ leisure. As such, the multiplex has powerfully altered the nature of cinema as public space and thus, crucially, what it means to be in the cinema hall. While the reconstitution of the cinema crowd within the multiplex might be seen as constitutive of the ‘globalizing’ trends now at work in Indian cities, this article seeks to demonstrate that the particular dynamics of the Indian multiplex at the present time must also be understood within the historical trajectory of the Indian cinema hall and the political struggles that have been played out within its confines.

text: From cinema hall to multiplex: A public history The reconfiguration of the social spaces in which the theatrical exhibition of feature films takes place, from dedicated single-screen large capacity cinema halls to multiplex venues, has progressively transformed cinema exhibition across the world since the 1980s. The rise of the multiplex in India since 1997 has been an integral, and highly visible, component of the general spread of mall culture; with multiplex venues often being housed within shopping mall developments and other new forms of privatized ‘public’ leisure. As such, the multiplex has powerfully altered the nature of cinema as public space and thus, crucially, what it means to be in the cinema hall. While the reconstitution of the cinema crowd within the multiplex might be seen as constitutive of the ‘globalizing’ trends now at work in Indian cities, this article seeks to demonstrate that the particular dynamics of the Indian multiplex at the present time must also be understood within the historical trajectory of the Indian cinema hall and the political struggles that have been played out within its confines.

year: 2011

title: Rejoinder

authors: Kelly, Martin

abstract: Our paper (Kelly et al., 1999) set out to have points recognized as ‘needing to be addressed’ on the agendas of institutions currently providing accounting education. We believe that many institutions are continuing to fail to respond to recognized problems. We are grateful to the Commentators for recognizing our purpose. They note that our paper:
1. raises some important issues which need to be urgently addressed (Commentator 1);
2. illuminates why it is dif  cult to implement change even when there is a consensus to do so (Commentator 2);
3. provides a very important theme which has been neglected by many accounting educators (Commentator 3).

text: Rejoinder Our paper (Kelly et al., 1999) set out to have points recognized as ‘needing to be addressed’ on the agendas of institutions currently providing accounting education. We believe that many institutions are continuing to fail to respond to recognized problems. We are grateful to the Commentators for recognizing our purpose. They note that our paper:
1. raises some important issues which need to be urgently addressed (Commentator 1);
2. illuminates why it is dif  cult to implement change even when there is a consensus to do so (Commentator 2);
3. provides a very important theme which has been neglected by many accounting educators (Commentator 3).

year: 2000