Research in Governmental and Nonprofit Accounting, Volume 11 (Research in Governmental and Nonprofit Accounting)

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Research in Governmental and Nonprofit Accounting is the only academic journal dedicated exclusively to governmental and nonprofit accounting and reporting issues. The purpose of Research in Governmental and Nonprofit Accounting is to stimulate and report high-quality research on a wide range of governmental and nonprofit accounting topics. Articles appearing in Volume 11 deal with the traditional areas of bond pricing, public sector audit quality and the use of accounting information in evaluating private not-for-profit organizations. Outside of these traditional areas of research, Volume 11 contains a comparative analysis of U.S. and U.K. government reporting and studies examining performance measurement and reporting by public school systems. Articles appearing in Research in Governmental and Nonprofit Accounting are unsolicited and subject to anonymous review.

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Lean Production transformed the way that companies think about production and manufacturing. This book provides a new challenge. It arises from the work of the Lean Aerospace Initiative at MIT and provides a new agenda and bold vision for the aerospace industry to take it out of crisis. It also redefines and develops the concept of Lean as a framework for enterprise transformation and this will be relevant and critical for all industries and enterprises.

Customer Reviews:

Opening the mind.......2005-09-23

This value of this book is the ability to open the mind to who wants to move from a product excellence-based company to a total product lifecycle value-based company; do not expect any magic receipe but only good principles, guidelines, examples and high-level methodologies. Execution is the real challance, to be done not in a one-shot approach but gradually.
Top management of most companies should read it.

Lean Enterprise Value: Insights from MIT's Lean Aerospace Initiative

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Lean Enterprise Value: Insights from MIT's Lean Aerospace Initiative
Earll; Allen, Thomas; Bozdogan, Kirkor; Cutcher-Gershenfeld, Joel; McManus, Hugh; Nightingale, Deborah; Rebentisch, Eric; Shields, Tom; Stahl, Fred; Walton, Myles Murman
Manufacturer: Palgrave Macmillan
ProductGroup: Book
Binding: Paperback
ASIN: B000OVAHOE

Book Description

In this introduction to Marxism and the law, Hugh Collins presents a unified and coherent view of Marxism, which he uses to examine the specific characteristics of legal institutions, rules, and ideals. He pays particular attention to the place of ideology in law, the distinction between base and superstructure, and the destiny of law in a Communist society. His principal theme is the Marxist critique of the ideal of the Rule of Law. He argues that the main purpose of a Marxist theory of law is to expose the belief in the Rule of Law as being a subtle and pervasive ideology which serves to obscure the structures of class domination within the State. The author frequently subjects the Marxist approach to criticism and he shows that many of the Marxist claims about law are unproven or misconceived. The book is written in straightforward non-technical language which requires no knowledge of either Marxism or law.

Customer Reviews:

A rare pleasure.......2006-08-28

That is, to have a general opponent of Marxism in a certain field deal with Marxist views and analysis in such a clear and fair manner. In this case it is Hugh Collins, Fellow of Brasenose College (not particularly known for its radical tendencies) at the time and now a specialist in contract law at the London School of Economics who analyses the possibilities for a Marxist theory of bourgeois law, and he does so with skill and subtlety.

Collins compares various possibilities for a coherent and effective Marxist theory of law, drawing on historical materialism, alienation, class instrumentalism and various other general Marxist 'tools'. This allows him to approach the subject in a manner that becomes increasingly complex and in-depth, as in forming a general theory from these building blocks he is capable of assessing the internal consistency each step of the way. In so doing he rejects the simplistic views of G.A. Cohen and Evgeny Pashukanis, as well as criticizing Lenin and Engels (the latter wrongly attributed) for relying too much on class struggle alone as the determinant factor.

Collins in the end arrives at a comprehensive view that seems to be along the lines of Engels' actual conception of the relation between the legal superstructure and the economic basis, as seen in his letter to Conrad Schmidt (Oct. 27, 1890). Since Collins is surprisingly competent at assessing the value and use of various Marxist terms and tools, he can use the theory of relative autonomy to launch some serious criticisms at the application of Marxism to law in general, which I do not find compelling enough to change my mind but which are certainly worth examining for any radical interested in legal philosophy. It is rare enough to have opponents of Marxist theory make coherent and to-the-point counterarguments, so this deserves a wider reading, to which the reprint should hopefully contribute. It is also helpful for non-specialists that the writing is clear and concise in the best English traditions, and the book is less than 150 pages of actual text.

Highly recommended to serious readers.......2000-08-22

Few books in circulation deal specifically with Marxism and law, probably because the former assigns the latter a distinctly subordinate role among society's real determinants. In Marxian thinking, law has neither autonomy in practice - being an extention of class interest - nor autonomy in theory - being hopelessly intertwined with nonlegal structures. Bourgeois theorists, on the other hand, treat law as possessing the necessary degree of autonomy that their studies require. Collins hopes to fill the current gap in scholarship created by Marxism' general neglect of legal theory, and succeeds admirably.

Book Description

with a new introduction by the author

foreword by THOMAS EMERSON

"A thought-provoking interpretation of the role of the legal ideology in the bourgeoisie'sascendance to state power."
--Harvard Law Review

Originally published in 1977 and translated into Spanish, Portugese, Greek, and Chinese, Law and the Rise of Capitalism examines the role of law and lawyers in the European bourgeoisie's conquest of power. From the scattered urban uprisings of the eleventh century to the English and French revolutions, Michael Tigar traces this history using charters, letters, statutes, and other primary sources.

Against a backdrop of seven hundred years of bourgeois struggle, Tigar weaves a Marxist theory of law and jurisprudence based upon the Western experience. Contradicting R.H. Tawney and Max Weber, he shows that the legal theory of the insurgent bourgeoisie predated the Protestant Reformation and was a major ideological ingredient of the bourgeois revolution and also helps explain today's revolutionary movements.

In a compelling new introduction, Tigar discusses the struggle for human rights in the historical context of the past two decades, drawing on his own experiences as a fighter for democratic rights in the United States, Europe and South Africa.

Customer Reviews:

Law and ideology in the time of the rise of capital.......2007-03-27

I bought this book by radical lawyer Michael Tigar, expecting it to be a typical critique of liberal interpretations of law in the past two centuries, of the kind so well summarized by Anatole France's famous statement that the majestic equality of the law forbids both the rich and the poor to sleep under bridges, beg, and steal bread. However, this turned out not to be the case. Instead, the book is an engrossing and fascinating look into the development of bourgeois law and legal ideology from the late feudal period (roughly 13th century) to the French Revolution. In this way, "Law and the Rise of Capitalism" is rather a chronological prequel to those many critiques.

Although hampered by the lack of footnotes, the historical overview, especially of the medieval period, is very thorough and well done. It is extremely informative and once again reaffirms the degree to which the popular view of the middle ages as a time of nothing but chaos and barbarism is incorrect. Heavily relying on medieval scholars of law like Beaumanoir, Michael Tigar shows how the development of merchant capital and the independence of the towns created the opportunity for law merchant to be created, which in turn could become the basis, combined with certain Roman law principles, for a modern legal system based on property and free contracts rather than custom and commons. For each period of time he demonstrates how this development continued and was framed in legal terms, at least as regards the societies of England and France (he barely mentions anything else, except Italian banking).

Tigar develops some well-argued theses on the transition from feudalism to capitalist society via merchant capital, and locates the start of this transition (initially with a false start crushed by recession and the Plague) much earlier than is usually done. He also refutes the popular idea of law after the French Revolution being utterly different from that before, instead emphasizing the way the French Revolution was the expression of a change long coming. Equally, he argues against the conception of English common law as a gradual building of the same basic pattern, showing instead how common law underwent changes towards a capitalist law system just as much as the more formal codes of France.

The concluding chapters give some leftist criticism of modern theories of law and restate Tigar's purpose in writing this book. Most of this is superficial and rather pointless. In fact, the book would probably have been stronger when formed as simply a book on the history of law, then with some radical contemporary critique tacked on. But nevertheless, this book is much worth reading.

Law and Marxism: A General Theory. Ed by Chris Arthur. Tr from the German by Barbara Einhorn. Tr of the 1929 Ed Titled: Allgemeine Rechtslehre Und Ma

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Law and Marxism: A General Theory. Ed by Chris Arthur. Tr from the German by Barbara Einhorn. Tr of the 1929 Ed Titled: Allgemeine Rechtslehre Und Ma
Evgeny B. Pashukanis
Manufacturer: Humanities Pr
ProductGroup: Book
Binding: Hardcover

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ASIN: 0906133041

Dominion and Wealth: A Critical Analysis of Karl Marx' Theory of Commercial Law (Sovietica)

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Dominion and Wealth: A Critical Analysis of Karl Marx' Theory of Commercial Law (Sovietica)
D.C. Kline
Manufacturer: Springer
ProductGroup: Book
Binding: Hardcover

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ASIN: 9027724997

The General Theory of Law and Marxism (Law and Society Series.)

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The General Theory of Law and Marxism (Law and Society Series.)
Evgeny Pashukanis
Manufacturer: Transaction Publishers
ProductGroup: Book
Binding: Paperback

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ASIN: 0765807440

In Calmer Times: The Supreme Court and Red Monday

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In Calmer Times: The Supreme Court and Red Monday
Arthur J. Sabin
Manufacturer: University of Pennsylvania Press
ProductGroup: Book
Binding: Hardcover

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ASIN: 081223507X

The Judge and the Historian: Marginal Notes on a Late-Twentieth-Century Miscarriage of Justice

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An Italian Dreyfus Case?

The Judge and the Historian: Marginal Notes on a Late-Twentieth-Century Miscarriage of Justice
Carlo Ginzburg
Manufacturer: Verso
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Binding: Hardcover

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ASIN: 1859848699

Amazon.com

The importance of some books cannot be understated: They help place ourselves in the world, ask the right questions, and maintain useful, strategic credulity in the face of brutal empiricism. Sometimes they shed light on those facts, contextualize them, interrogate them, and so hold them up as empty, mendacious, vicious. The Judge and the Historian does this. As well as a concise and persuasive meditation on the convergence and divergence of the roles of its eponymous professionals, the book offers us a path through the tortuous proceedings that led to what the author portrays as a dreadful miscarriage of justice in a modern European state.

Italy has always had a particularly active political Left and in the late '60s and early '70s an extraparliamentary faction that descended into propagandist violence. In the so-called Hot Autumn of 1969, a bomb exploded in the Agricultural Bank in Milan, killing 16 people. An anarchist railway man, Giuseppe Pinelli, was taken in for questioning by the police. Three days later, Pinelli (immortalized in Dario Fo's play The Accidental Death of an Anarchist) fell to his death from the window of the police commissioner Luigi Calabresi's office. The police claimed suicide but the Left accused them of murder. In 1972 Calabresi was shot dead in front of his home. The far-left Lotta Continua claimed it was an act of proletarian justice but many think right-wing extremists were involved. After almost 16 years of silence, an ex-militant of Lotta, riven with guilt, gave himself up, claiming responsibility for the murder. Leonardo Marino then implicated the leadership of Lotta in the affair.

Carlo Ginzburg, a noted and respected historian, draws on his work on witchcraft trials in the 16th and 17th centuries to dissect the state's case in this late-20th-century show trial. He has written a provocative and passionate book that casts a detailed look at the facts of the case, facts that when presented here cast serious doubt on the judgments reached in Italy early in 1999. Justice is inevitably contextual, and we should consider ourselves lucky to have someone as skilled as Ginzburg in deconstructing its various questionable manifestations. --Mark Thwaite, Amazon.co.uk

Book Description

December 12, 1969 _ the highpoint of Italy's 'Hot Autumn'--the country is rocked by strikes, demonstrations and an insurgent extra-parliamentary left. A bomb explodes in the Agricultural Bank in Milan: sixteen people are killed. Anarchist railwayman Giuseppe Pinelli is taken in for questioning by the police. Three days later, Pinelli (later immortalised in Dario Fo's play The Accidental Death of an Anarchist) plummets to his death from the window of police commissioner Luigi Calabresi's office. The police claim suicide, the left accuses them of murder. May 17, 1972--Luigi Calabresi is killed with two revolver shots in front of his home. Lotta Continua, the far-left paper, applauds this act of proletarian justice. Right-wing extremists are suspected but no one is convicted. July 19, 1988--Leonardo Marino, ex-Fiat worker, former armed robber and member of Lotta Continua, gives himself up to the police, claiming responsibility for the murder of Calabresi. Then starts a judicial enquiry in which Marino implicates the leadership of Lotta Continua, including Adriano Sofri, Ovidio Bompressi and Giorgio Piotresetafani, in the affair. Taking its revenge for humiliation in the 1960s, the Italian state imprisons the leftists and drags them through a series of dubious court cases. In Accidental Imprisonment of a Communist, the historian Carlo Ginzburg draws on his work on witchcraft trials in the sixteenth and seventeenth centuries to dissect the weaknesses and contradictions of the state's case in this late-twentieth-century political show-trial. Carefully exposing the twists and turns of the various trials, Ginzburg also takes the opportunity to reflect more generally on the similarities and differences between the roles of the historian and the judge. Standing in the tradition of Emile Zola's famous J'accuse polemic against the Dreyfus trial at the end of the last century, Ginzburg's book demonstrates the continuing potency of intellectual rigour and passion against political opportunism and dishonesty at the end of this century.

Customer Reviews:

An Italian Dreyfus Case?.......2000-05-28

This little book by Carlo Ginzburg is another J'accuse, Zola's powerful indictment of the "investigation" which framed Captain Dreyfus for the espionage he had not committed. The case Ginzburg exposes here is that of three Italian leftists accused of having commissioned (and committed) the murder of a notorious right-wing police investigator in 1972. As Ginzburg makes amply clear, the case at hand is extremely weak and the conviction of the three former leftists a clear miscarriage of justice. The case rests entirely on the plea bargaining representations of someone who in the 1970s had been a close comrade of the three men, and who claims to have been the getaway driver in the murder. Allegedly overcome by guilt, this man decided to tell all to the police, some twenty years after the murder and just a short while before the stature of limitations for the crime expired. Again, as Ginzburg ably shows, the testimony of the would-be driver is full of contradictions, inconsistencies and inaccuracies, and the court that convicted the three went to extreme lengths to discard reliable eyewitness accounts of the murder to accept the self-styled driver's version(s) of events. Unfortunately, the book is not especially reader-friendly. It requires close reading and would probably not appeal very much to someone not conversant with the intricacies of Italian politics and the Byzantine nature of the Italian legal system which can convict someone on clearly flimsy evidence. Such weknesses in the book are a shame, because the issues involved here are potentially of wide appeal. They are also of great relevance to readers interested in history, because of the issues of evidence and proof raised. Ginzburg is a famous historian who has justly earned a world reputation with pathbreaking books like THE NIGHT BATTLES (his first and, to my mind, his best) and THE CHEESE AND THE WORMS (both of which, incidentally, I strongly rtecommend). Those works are based on trial evidence from early modern Italian courts run by the Inquisition, and in the present work, Ginzburg shows the amazing similarity between the investigative procedures for establishing guilt used by the Inquisition more than three-hundred years ago and those used by the modern-day judges who convicted the three men accused of the 1972 murder. Still, THE JUDGE AND THE HISTORIAN makes no attempt to help a reader unfamiliar with the tortured history of Italian politics since the 1970s, and so will prove difficult (and worse, tedious) to all but the bravest. Yet a simple re-drafting could have made this a besteller and brought this case of injustice to world attention.

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Law and Marxism: A General Theory
Evgeny B. Pashukanis
Manufacturer: Pluto Press (UK)
ProductGroup: Book
Binding: Paperback

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ASIN: 0861047400

Marxian Legal Theory (The International Library of Essays in Law and Legal Theory. Schools, 9)

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Marxian Legal Theory (The International Library of Essays in Law and Legal Theory. Schools, 9)
Csaba Varga
Manufacturer: NYU Press
ProductGroup: Book
Binding: Hardcover

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ASIN: 081478772X
Release Date: 1993-04-01

Book Description

This Major Reference series brings together a wide range of key international articles in law and legal theory. Many of these essays are not readily accessible, and their presentation in these volumes will provide a vital new resource for both research and teaching. Each volume is edited by leading international authorities who explain the significance and context of articles in an informative and complete introduction.

Parliamentary Democracy: Is There a Perfect Model? (Commonwealth Parliamentary Association)

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Parliamentary Democracy: Is There a Perfect Model? (Commonwealth Parliamentary Association)
Nicholas Hopkinson
Manufacturer: Ashgate Publishing
ProductGroup: Book
Binding: Hardcover

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ASIN: 0754622134

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