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Beyond Internal Control over Financial Reporting: The Chinese Experience
by Daoguang YangBy examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in financing, investment, profit distribution, and corporate strategies through China's experience. In doing so, it confirms the effectiveness and superiority of internal control over operation and management. The book compares the various internal control methods used in China and the USA, namely, operation and management-oriented versus financial reporting-oriented approaches. It also discusses the differences in corporate risk attitudes and behaviours under the two approaches. The author then proposes the hyper-correction hypothesis and the trimming hypothesis. Empirical findings regarding corporate cash policy, mergers and acquisitions, tax avoidance, and diversification strategy reveal that internal control in China does not result in undue risk aversion but instead manages enterprise risk within a reasonable capacity. These results support the trimming hypothesis and demonstrate that internal control is a useful risk management tool. The title will appeal to students, academics, and accounting professionals interested in internal control (risk management), accounting, auditing and corporate finance, regulation and governance.
Beyond Internal Control over Financial Reporting: The Chinese Experience
by Daoguang YangBy examining two different modes of internal control and the fundamentals of risk management, this book analyses the role of internal control in financing, investment, profit distribution, and corporate strategies through China's experience. In doing so, it confirms the effectiveness and superiority of internal control over operation and management. The book compares the various internal control methods used in China and the USA, namely, operation and management-oriented versus financial reporting-oriented approaches. It also discusses the differences in corporate risk attitudes and behaviours under the two approaches. The author then proposes the hyper-correction hypothesis and the trimming hypothesis. Empirical findings regarding corporate cash policy, mergers and acquisitions, tax avoidance, and diversification strategy reveal that internal control in China does not result in undue risk aversion but instead manages enterprise risk within a reasonable capacity. These results support the trimming hypothesis and demonstrate that internal control is a useful risk management tool. The title will appeal to students, academics, and accounting professionals interested in internal control (risk management), accounting, auditing and corporate finance, regulation and governance.
Beyond Just War: A Virtue Ethics Approach
by D. ChanUnlike most books on the ethics of war, this book rejects the 'just war' tradition, proposing a virtue ethics of war to take its place. Like torture, war cannot be justified. It answers the question: 'If war is a very great evil, would a leader with courage, justice, compassion, and all the other moral virtues ever choose to fight a war?'
Beyond Justice: The Auschwitz Trial
by Rebecca WittmannIn 1963, West Germany was gripped by a dramatic trial of former guards who had worked at the Nazi death camp Auschwitz. It was the largest and most public trial to take place in the country and attracted international attention. Using the pretrial files and extensive trial audiotapes, Rebecca Wittmann offers a fascinating reinterpretation of Germany's first major attempt to confront its past. Evoking the courtroom atmosphere, Wittmann vividly recounts the testimony of survivors, former SS officers, and defendants--a cross-section of the camp population. Attorney General Fritz Bauer made an extraordinary effort to put the entire Auschwitz complex on trial, but constrained by West German murder laws, the prosecution had to resort to standards for illegal behavior that echoed the laws of the Third Reich. This provided a legitimacy to the Nazi state. Only those who exceeded direct orders were convicted of murder. This shocking ruling was reflected in the press coverage, which focused on only the most sadistic and brutal crimes, allowing the real atrocity at Auschwitz--mass murder in the gas chambers--to be relegated to the background. The Auschwitz trial had a paradoxical result. Although the prosecution succeeded in exposing SS crimes at the camp for the first time, the public absorbed a distorted representation of the criminality of the camp system. The Auschwitz trial ensured that rather than coming to terms with their Nazi past, Germans managed to delay a true reckoning with the horror of the Holocaust.
Beyond Kyoto - A New Global Climate Certificate System: Continuing Kyoto Commitsments or a Global ´Cap and Trade´ Scheme for a Sustainable Climate Policy?
by Lutz WickeThis balanced analysis shows that the current Kyoto-Protocol Climate Protection System, and other proposals for improving the commitment system may not be capable of meeting the ultimate objective 'to prevent dangerous anthropogenic interference with the climate system'. On the other hand, says the author, there is hope that the implementation of Global Climate Certification Systems are a beginning that offers a chance for mankind to prevent dangerous climate change.
Beyond Law and Development: Resistance, Empowerment and Social Injustice
by Sam AdelmanThe book highlights new imaginaries required to transcend traditional approaches to law and development. The authors focus on injustices and harms to people and the environment, and confront global injustices involving impoverishment, patriarchy, forced migration, global pandemics and intellectual rights in traditional medicine resulting from maldevelopment, bad governance and aftermaths of colonialism. New imaginaries emphasise deconstruction of fashionable myths of law, development, human rights, governance and post-coloniality to focus on communal and feminist relationality, non-western legal systems, personal responsibility for justice and forms of resistance to injustices. The book will be of interest to students and scholars of development, law and development, feminism, international law, environmental law, governance, politics, international relations, social justice and activism.
Beyond Law and Development: Resistance, Empowerment and Social Injustice
by Sam Adelman Abdul PaliwalaThe book highlights new imaginaries required to transcend traditional approaches to law and development. The authors focus on injustices and harms to people and the environment, and confront global injustices involving impoverishment, patriarchy, forced migration, global pandemics and intellectual rights in traditional medicine resulting from maldevelopment, bad governance and aftermaths of colonialism. New imaginaries emphasise deconstruction of fashionable myths of law, development, human rights, governance and post-coloniality to focus on communal and feminist relationality, non-western legal systems, personal responsibility for justice and forms of resistance to injustices. The book will be of interest to students and scholars of development, law and development, feminism, international law, environmental law, governance, politics, international relations, social justice and activism.
Beyond Law in Context: Developing a Sociological Understanding of Law (Collected Essays in Law)
by David NelkenThis intriguing collection of essays by David Nelken examines the relationship between law, society and social theory and the various ideas social theorists have had about the actual and ideal 'fit' between law and its social context. It also asks how far it is possible to get beyond this mainstream paradigm. The value of social theorising for studying law is illustrated by specific developments in substantive areas such as housing law, tort law, the law of evidence and criminal law. Throughout the chapters the focus is on the following questions. What is gained (and what may be lost) by putting law in context? What attempts have been made to go beyond this approach? What are their (necessary) limits? Can law be seen as anything other than in some way both separate from and relating to 'the social'? The distinctiveness of this approach lies in its effort to keep in tension two claims. Firstly, that social theorising about legal practices is vitally important for understanding the connections between legal and social structures and revealing what law means and does for (and to) various social actors. The second point is that it does not follow that what we learn in this way can be assumed to be necessarily relevant to (re)shaping legal practices without further argument that pays heed to law's specificity.
Beyond Law in Context: Developing a Sociological Understanding of Law (Collected Essays in Law)
by David NelkenThis intriguing collection of essays by David Nelken examines the relationship between law, society and social theory and the various ideas social theorists have had about the actual and ideal 'fit' between law and its social context. It also asks how far it is possible to get beyond this mainstream paradigm. The value of social theorising for studying law is illustrated by specific developments in substantive areas such as housing law, tort law, the law of evidence and criminal law. Throughout the chapters the focus is on the following questions. What is gained (and what may be lost) by putting law in context? What attempts have been made to go beyond this approach? What are their (necessary) limits? Can law be seen as anything other than in some way both separate from and relating to 'the social'? The distinctiveness of this approach lies in its effort to keep in tension two claims. Firstly, that social theorising about legal practices is vitally important for understanding the connections between legal and social structures and revealing what law means and does for (and to) various social actors. The second point is that it does not follow that what we learn in this way can be assumed to be necessarily relevant to (re)shaping legal practices without further argument that pays heed to law's specificity.
Beyond Lean: A Revised Framework of Leadership and Continuous Improvement
by Peter BéndekThis book by Peter Béndek presents a strong case against the current practice of business operations improvement, based on numerous studies from the business world as well as insights from the most prestigious authors of the last fifty years. The author contests the applicability and indeed the relevance of the Toyota Production System and its spin-offs to the Western context, claiming that a revised approach is much better suited to taking our specific cultural conditions into account, while also combining increased transparency, speed, and sustainability of change with a robust value-creating capability. Dr. Béndek argues that this approach can have a far-reaching impact on corporate cultures by offering an all-encompassing learning system, one that provides a more coherent and actionable continuous improvement strategy than conventional approaches. The book offers an important guide to rethinking operations management, both in academia and business practice.
Beyond Legal Positivism: The Moral Authority of Law (Law and Philosophy Library #143)
by Whitley R. KaufmanLegal Positivism has been the dominant school of legal philosophy for much of the last century, despite its many critics. Its central tenet has long been that there is no necessary connection between law and morality. This book provides a broad but clear and jargon-free account of the central objections to the theory and why those objections are sufficient to show that legal positivism is no longer tenable. This includes a broad critique of the purported distinction method of legal positivism, the idea of ‘conceptual analysis,’ as well as a detailed assessment of the most influential of all legal positivist theories, that of H.L.A. Hart. The book also provides a defense of the natural law school, which holds in contrast to legal positivism that the authority of law arises from its intrinsic connection to morality. The author demonstrates that most of the criticism of the natural law school arises from a caricatured account of that doctrine, for instance the idea that it requires substantive theological commitments or particular conceptions of human nature. In contrast, the author presents an account of natural law theory that is grounded in a commitment to moral truth, but not to any theological beliefs. The nature of law can only be understood in terms of its moral function, to provide a clear set of moral rules that are required for a society to function effectively.
Beyond Legal Reasoning: a Critique of Pure Lawyering
by Jeffrey LipshawThe concept of learning to ‘think like a lawyer’ is one of the cornerstones of legal education in the United States and beyond. In this book, Jeffrey Lipshaw provides a critique of the traditional views of ‘thinking like a lawyer’ or ‘pure lawyering’ aimed at lawyers, law professors, and students who want to understand lawyering beyond the traditional warrior metaphor. Drawing on his extensive experience at the intersection of real world law and business issues, Professor Lipshaw presents a sophisticated philosophical argument that the "pure lawyering" of traditional legal education is agnostic to either truth or moral value of outcomes. He demonstrates pure lawyering’s potential both for illusions of certainty and cynical instrumentalism, and the consequences of both when lawyers are called on as dealmakers, policymakers, and counsellors. This book offers an avenue for getting beyond (or unlearning) merely how to think like a lawyer. It combines legal theory, philosophy of knowledge, and doctrine with an appreciation of real-life judgment calls that multi-disciplinary lawyers are called upon to make. The book will be of great interest to scholars of legal education, legal language and reasoning as well as professors who teach both doctrine and thinking and writing skills in the first year law school curriculum; and for anyone who is interested in seeking a perspective on ‘thinking like a lawyer’ beyond the litigation arena.
Beyond Legal Reasoning: a Critique of Pure Lawyering
by Jeffrey LipshawThe concept of learning to ‘think like a lawyer’ is one of the cornerstones of legal education in the United States and beyond. In this book, Jeffrey Lipshaw provides a critique of the traditional views of ‘thinking like a lawyer’ or ‘pure lawyering’ aimed at lawyers, law professors, and students who want to understand lawyering beyond the traditional warrior metaphor. Drawing on his extensive experience at the intersection of real world law and business issues, Professor Lipshaw presents a sophisticated philosophical argument that the "pure lawyering" of traditional legal education is agnostic to either truth or moral value of outcomes. He demonstrates pure lawyering’s potential both for illusions of certainty and cynical instrumentalism, and the consequences of both when lawyers are called on as dealmakers, policymakers, and counsellors. This book offers an avenue for getting beyond (or unlearning) merely how to think like a lawyer. It combines legal theory, philosophy of knowledge, and doctrine with an appreciation of real-life judgment calls that multi-disciplinary lawyers are called upon to make. The book will be of great interest to scholars of legal education, legal language and reasoning as well as professors who teach both doctrine and thinking and writing skills in the first year law school curriculum; and for anyone who is interested in seeking a perspective on ‘thinking like a lawyer’ beyond the litigation arena.
Beyond Magna Carta: A Constitution for the United Kingdom
by Andrew BlickThe 800th anniversary of Magna Carta falls in June 2015. In this work Dr Blick argues that this event should be the occasion for a reassessment of the past, present and future of the UK constitution. He draws on his experience as research fellow to the first ever parliamentary inquiry into the possibility of a written constitution for the UK. Dr Blick considers a series of English and UK historical texts from Anglo-Saxon times onwards, among which Magna Carta is the most prominent, which sought to set out arrangements for the governance of England and later the UK as a whole. He argues that they comprise a powerful tradition of written constitutional documents, and stresses the importance of the European dimension to their introduction and content. The author then considers the present nature of the UK constitution, describing the period of immense flux through which it has passed in recent decades, and the implications of this phase of change. Dr Blick identifies a need for a full written constitution for the UK as the next appropriate step. Finally, he discusses the democratic processes suitable to devising such a text, and what its contents might be.'With this book Andrew Blick has made a major contribution to our understanding of how our system of government has worked in the past, how it is working – or not working – now, and what it could be in the future. Combing the centuries, he challenges many misconceptions and makes a powerful case for a written constitution. This volume is absolutely essential to anyone who wants to appreciate the real meaning of Magna Carta and why we should celebrate it.'Graham Allen MP, Chair, House of Commons Political and Constitutional Reform Committee'Beyond Magna Carta brings together the utility of a road map with the fascination of a changing cartography of political thought – all part of the constitutional development of these islands from the Great Charter of 1215 to the confusing aftermath of the Scottish Referendum of 2014. It is a superb work of explanation capped by intriguing suggestions of future possibilities.'Lord Hennessy of Nympsfield, FBA, Attlee Professor of Contemporary British History, Queen Mary, University of London.
Beyond Magna Carta: A Constitution for the United Kingdom
by Andrew BlickThe 800th anniversary of Magna Carta falls in June 2015. In this work Dr Blick argues that this event should be the occasion for a reassessment of the past, present and future of the UK constitution. He draws on his experience as research fellow to the first ever parliamentary inquiry into the possibility of a written constitution for the UK. Dr Blick considers a series of English and UK historical texts from Anglo-Saxon times onwards, among which Magna Carta is the most prominent, which sought to set out arrangements for the governance of England and later the UK as a whole. He argues that they comprise a powerful tradition of written constitutional documents, and stresses the importance of the European dimension to their introduction and content. The author then considers the present nature of the UK constitution, describing the period of immense flux through which it has passed in recent decades, and the implications of this phase of change. Dr Blick identifies a need for a full written constitution for the UK as the next appropriate step. Finally, he discusses the democratic processes suitable to devising such a text, and what its contents might be.'With this book Andrew Blick has made a major contribution to our understanding of how our system of government has worked in the past, how it is working – or not working – now, and what it could be in the future. Combing the centuries, he challenges many misconceptions and makes a powerful case for a written constitution. This volume is absolutely essential to anyone who wants to appreciate the real meaning of Magna Carta and why we should celebrate it.'Graham Allen MP, Chair, House of Commons Political and Constitutional Reform Committee'Beyond Magna Carta brings together the utility of a road map with the fascination of a changing cartography of political thought – all part of the constitutional development of these islands from the Great Charter of 1215 to the confusing aftermath of the Scottish Referendum of 2014. It is a superb work of explanation capped by intriguing suggestions of future possibilities.'Lord Hennessy of Nympsfield, FBA, Attlee Professor of Contemporary British History, Queen Mary, University of London.
Beyond Male and Female? A Theological Account of Intersex Embodiment (T&T Clark Enquiries in Theological Ethics)
by Revd Dr Sam AshtonIn this incisive work, Sam Ashton provides a compelling, consistent and erudite argument for a foundational approach to the matter of sexual difference, drawing on biblical and doctrinal material and using resources in their original languages. He tracks and traces the sexed body as it moves from creation, through the fall, to redemption “now,” and final consummation “not yet.” In doing so, Ashton presents what is perhaps the strongest case that can be made for 'male and female He created them'.Each chapter privileges biblical exegesis, drawing upon figures in church history (notably Augustine and Aquinas) as and when they illumine Scripture. By doing so, the book considers the difficulty presented to sexual dimorphism by the phenomenon of intersex. Ashton seeks to develop an understanding that is generous, inclusive and affirming, so he works carefully through the writings of Thatcher, Song and Cornwall in a way that invites engagement and dialogue.With the complete divine drama in view, the book offers synthetic judgments about what remains essential for the “structure” of the sexed body as it travels through history and what may be accidental to the sexed body's “direction” within a particular theo-dramatic act. Ashton concludes by considering ways to transition from dogmatic judgments about intersexuality to the moral-pastoral care of concrete intersex individuals, briefly thinking about the complex matter of marriage.
Beyond Male and Female? A Theological Account of Intersex Embodiment (T&T Clark Enquiries in Theological Ethics)
by Revd Dr Sam AshtonIn this incisive work, Sam Ashton provides a compelling, consistent and erudite argument for a foundational approach to the matter of sexual difference, drawing on biblical and doctrinal material and using resources in their original languages. He tracks and traces the sexed body as it moves from creation, through the fall, to redemption “now,” and final consummation “not yet.” In doing so, Ashton presents what is perhaps the strongest case that can be made for 'male and female He created them'.Each chapter privileges biblical exegesis, drawing upon figures in church history (notably Augustine and Aquinas) as and when they illumine Scripture. By doing so, the book considers the difficulty presented to sexual dimorphism by the phenomenon of intersex. Ashton seeks to develop an understanding that is generous, inclusive and affirming, so he works carefully through the writings of Thatcher, Song and Cornwall in a way that invites engagement and dialogue.With the complete divine drama in view, the book offers synthetic judgments about what remains essential for the “structure” of the sexed body as it travels through history and what may be accidental to the sexed body's “direction” within a particular theo-dramatic act. Ashton concludes by considering ways to transition from dogmatic judgments about intersexuality to the moral-pastoral care of concrete intersex individuals, briefly thinking about the complex matter of marriage.
Beyond Market Assumptions: Oil Price as a Global Institution
by Andrei V. BelyiThis book defines oil price as a social institution that exists beyond supply-demand mechanisms. Discussing oil markets in the context of the broader sociology of prices, it covers a number of theoretical and practical dimensions, such as new market uncertainties and trends, and social perceptions of energy security and of power. Further, based on case studies it explores the implications for OPEC, Russia, and Central and Eastern Europe, as well as for the energy transition and for international investment arbitration. Featuring contributions from leading academics, researchers and business professionals, the book offers an interdisciplinary perspective on the oil price.“This book brings together an impressive team of scholars with fresh perspectives on the oil price. Even as the world attempts energy transition, oil consumption continues and the oil price is likely to become even more unpredictable and unclear than in the past. This book helps make sense of this challenging topic.”-Indra Overland is a Research Professor and Head of Centre for Energy Research, Norwegian Institute of International Affairs (NUPI)“A revealing and multidimensional analysis of oil price fluctuations in a market that seeks less uncertainty. This book discusses market and price evolution in the context of market theories, history and real-time market analysis. A welcome and timely contribution to our understanding of global energy markets.”Dr. Sara Vakhshouri is Founder and President of SVB Energy International and Professor of Energy Security at the Institute of World Politics.
Beyond Networks - Interlocutory Coalitions, the European and Global Legal Orders (Studies in European Economic Law and Regulation #8)
by Gianluca SgueoThis book explores the activism promoted by organised networks of civil society actors in opening up possibilities for more democratic supranational governance. It examines the positive and negative impact that such networks of civil society actors – named “interlocutory coalitions” – may have on the convergence of principles of administrative governance across the European legal system and other supranational legal systems. The book takes two main controversial aspects into account: the first relates to the convergence between administrative rules pertaining to different supranational regulatory systems. Traditionally, the spread of methods of administrative governance has been depicted primarily against the background of the interactions between the domestic and the supranational arena, both from a top-down and bottom-up perspective. However, the exploration of interactions occurring at the supranational level between legal regimes is still not grounded on adequate empirical evidence. The second controversial aspect considered in this book consists of the role of civil society actors operating at the supranational level. In its discussion of the first aspect, the book focuses on the relations between the European administrative law and the administrative principles of law pertaining to other supranational regulatory regimes and regulators, including the World Bank, the International Monetary Fund, the World Trade Organization, the United Nations, the Organization for Economic Cooperation and Development, the Asian Development Bank, and the Council of Europe. The examination of the second aspect involves the exploration of the still little examined, but crucial, role of civil society organised networks in shaping global administrative law. These “interlocutory coalitions” include NGOs, think tanks, foundations, universities, and occasionally activists with no formal connections to civil society organisations. The book describes such interlocutory coalitions as drivers of harmonized principles of participatory democracy at the European and global levels. However, interlocutory coalitions show a number of tensions (e.g. the governability of coalitions, the competition among them) that may hamper the impact they have on the reconfiguration of individuals’ rights, entitlements and responsibilities in the global arena.
Beyond Occupation: Apartheid, Colonialism and International Law in the Occupied Palestinian Territories
by Virginia TilleyIs Israel following international law? This collection looks at three contentious terms that arise in contemporary arguments about Israel's practices towards Palestinians – occupation, colonialism and apartheid, and how they are manipulated by the Israeli state.*BR**BR*These essays present conclusive evidence that Israel’s administration of the Palestinian territories is consistent with colonialism and apartheid. Moreover, these practices are deliberate Israeli state policies, which are imposed on the Palestinian population under military occupation.*BR**BR*Beyond Occupation raises serious implications for the legality and legitimacy of Israel's continuing occupation, highlighting the responsibility of the entire international community.
Beyond Occupation: Apartheid, Colonialism and International Law in the Occupied Palestinian Territories
by Virginia TilleyIs Israel following international law? This collection looks at three contentious terms that arise in contemporary arguments about Israel's practices towards Palestinians – occupation, colonialism and apartheid, and how they are manipulated by the Israeli state.*BR**BR*These essays present conclusive evidence that Israel’s administration of the Palestinian territories is consistent with colonialism and apartheid. Moreover, these practices are deliberate Israeli state policies, which are imposed on the Palestinian population under military occupation.*BR**BR*Beyond Occupation raises serious implications for the legality and legitimacy of Israel's continuing occupation, highlighting the responsibility of the entire international community.
Beyond Perceptions, Crafting Meaning (Advances in Public Interest Accounting #21)
by Cheryl R. LehmanResearching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms. Although conceptually accounting enhances public spheres and contributes to constraining overarching power, researchers question whether in practice accounting supports responsible activities. Among the provocations offered, authors ask: what is material? How are decisions to foster environmental protection best motivated? What is a set of public policies and practices by which responsible actions can be defined and fraud minimized? Questioning accounting as rational in how policy is established the authors delve into accounting interactions and conflicts. Their perspectives and insights enrich our understanding of accounting policies, organizations and relationships dismissing separate worlds of social, economic and political factors. Their research illustrates how dichotomies of private versus public and legal versus moral obscure important connections.
Beyond Perceptions, Crafting Meaning (Advances in Public Interest Accounting #21)
by Cheryl R. LehmanResearching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms. Although conceptually accounting enhances public spheres and contributes to constraining overarching power, researchers question whether in practice accounting supports responsible activities. Among the provocations offered, authors ask: what is material? How are decisions to foster environmental protection best motivated? What is a set of public policies and practices by which responsible actions can be defined and fraud minimized? Questioning accounting as rational in how policy is established the authors delve into accounting interactions and conflicts. Their perspectives and insights enrich our understanding of accounting policies, organizations and relationships dismissing separate worlds of social, economic and political factors. Their research illustrates how dichotomies of private versus public and legal versus moral obscure important connections.
Beyond Price: Essays on Birth and Death (PDF)
by J. David VellemanIn nine lively essays, bioethicist J. David Velleman challenges the prevailing consensus about assisted suicide and reproductive technology, articulating an original approach to the ethics of creating and ending human lives. He argues that assistance in dying is appropriate only at the point where talk of suicide is not, and he raises moral objections to anonymous donor conception. In their place, Velleman champions a morality of valuing personhood over happiness in making end-of-life decisions, and respecting the personhood of future children in making decisions about procreation. These controversial views are defended with philosophical rigor while remaining accessible to the general reader. Written over Velleman's 30 years of undergraduate teaching in bioethics, the essays have never before been collected and made available to a non-academic audience. They will open new lines of debate on issues of intense public interest.
Beyond Prison: The Fight to Reform Prison Systems around the World (Human Rights in Context #3)
by Ahmed Othmani†“This is an exceptional personal testimony and story of achievement – Ahmed Othmani tells of his own appalling treatment when in detention and how it informed and inspired a lifetime vocation to struggle for the rights of all prisoners everywhere. As the story demonstrates, Othmani is one of those rare individuals who moved from passion and conviction to effective action – he was responsible for the establishment of one of the world’s most reliable and mature human rights organizations, in the field of penal reform, Penal Reform International (PRI). His untimely death in Morocco in 2004 deprived the cause of a passionate advocate, but the work goes on.” [From the Preface]