The adaptation of design thinking in auditing

Author(s):  
Linda MEIJER-WASSENAAR ◽  
Diny VAN EST

How can a supreme audit institution (SAI) use design thinking in auditing? SAIs audit the way taxpayers’ money is collected and spent. Adding design thinking to their activities is not to be taken lightly. SAIs independently check whether public organizations have done the right things in the right way, but the organizations might not be willing to act upon a SAI’s recommendations. Can you imagine the role of design in audits? In this paper we share our experiences of some design approaches in the work of one SAI: the Netherlands Court of Audit (NCA). Design thinking needs to be adapted (Dorst, 2015a) before it can be used by SAIs such as the NCA in order to reflect their independent, autonomous status. To dive deeper into design thinking, Buchanan’s design framework (2015) and different ways of reasoning (Dorst, 2015b) are used to explore how design thinking can be adapted for audits.

2016 ◽  
Vol 14 (3) ◽  
pp. 243-253
Author(s):  
Grzegorz Stefanowicz

This article undertakes to show the way that has led to the statutory decriminalization of euthanasia-related murder and assisted suicide in the Kingdom of the Netherlands. It presents the evolution of the views held by Dutch society on the euthanasia related practice, in the consequence of which death on demand has become legal after less than thirty years. Due attention is paid to the role of organs of public authority in these changes, with a particular emphasis put on the role of the Dutch Parliament – the States General. Because of scarcity of space and limited length of the article, the change in the attitudes toward euthanasia, which has taken place in the Netherlands, is presented in a synthetic way – from the first discussions on admissibility of a euthanasia-related murder carried out in the 1970s, through the practice of killing patients at their request, which was against the law at that time, but with years began more and more acceptable, up to the statutory decriminalization of euthanasia by the Dutch Parliament, made with the support of the majority of society.


Author(s):  
Olha Serheieva

The article outlines the main criteria for determining the temperament of the student for the formation of educational groups in order to optimize the educational process. It describes the way of conducting research to identify the effectiveness of training students with a predominant phlegmatic type of temperament (introverts) and students with a predominant choleric type of temperament (extroverts) in separate academic groups. The article also touches upon the problem of the right to have a mistake as the only way to the educational growth of a person. The main results of the study are pointed out.


2020 ◽  
pp. 88-124
Author(s):  
Arzoo Osanloo

This chapter studies the operations of the Iranian criminal law and analyzes how the procedural administration of the law animates the shariʻa. Iranian criminal laws provide many avenues for victims to forgo retributive sanctioning. But preserving the right of retribution serves several purposes: maintaining the sovereign's monopoly on legitimate violence, giving victims a sense of power, and halting the cycle of violence. The way Iran achieves this comprises an interesting balancing act between maintaining the monopoly over legitimate violence and granting individual victims the right of retribution, which its leaders believe, through their interpretation of the shariʻa, cannot be appropriated by the sovereign. Since the law categorizes intentional murder as qisas and leaves judges with no discretion in sentencing, the judges may use their considerable influence to pressure the family to forgo retribution. The chapter then considers the role of judges and examines how the laws (substantive and procedural) shape their reasoning and discretion in both sentencing and encouraging forbearance.


Author(s):  
Sandra Fredman

Is health a human right? Many would maintain that it is not. On this view health and ill-health are due to natural causes, not to State actions. Others are concerned that health raises too many polycentric problems to be dealt with through justiciable human rights. These contestations have shaped the way in which the right to health is understood. Section II sketches out the health context. Section III considers jurisdictions in which there is no express right to health, but a right has been derived from rights to life, personal integrity, or privacy. Section IV contrasts this approach with jurisdictions with an express right to health. Section V examines the role of the right to equality, while section VI focuses on reproductive health. The final section returns to the challenges of polycentricity and the extent to which a justiciable right can address systemic issues rather than individual rights to medication.


2019 ◽  
Vol 34 ◽  
pp. 261-266
Author(s):  
Bebe Adrian Olei ◽  
Răzvan Ionuț Iacobici

This work presents some logistics and transportation challenges that were solved by 3 different student groups from 3 different European entities. These groups were: the STC Group, from The Netherlands, made of 12 students; the FHOO Group, from Austria, which comprised a number of 10 students and the IMST Group from Romania, made of 12 students. Each of the group had a specific task of finding the best logistic and transportation solution for each of their task. Also, they need to take into account several important parameters like air pollution problem, the shortest way of reaching to destination, the way of transport and others, which were decisive in choosing the right solution.


1969 ◽  
Vol 29 (1) ◽  
pp. 271-276 ◽  
Author(s):  
Robert Fudin

Heron (1957) proposed a theory of scanning of tachistoscopically presented alphabetical stimuli. It provided a unifying framework to interpret the disparate results obtained when a target is exposed such that half of it is in the left visual field and half in the right visual field, and when arrays are presented laterally, i.e., either in the right or left field. The theory basically holds that eye-movement tendencies established through reading are also operative in covert scanning because tachistoscopically exposed material is encoded in a manner similar to the way it is read. This paper accepts this position but offers a critical evaluation of Heron's ideas as to the manner in which these tendencies function. This discussion and a reexamination of the role of these tendencies in reading lead to the conclusion that they operate sequentially, not simultaneously, as Heron contended. A slight modification in Heron's theory is offered in light of this conclusion.


2005 ◽  
Vol 27 (1) ◽  
pp. 171-188
Author(s):  
José Woehrling

Canada's international obligations for protecting minorities imply non discrimination and the establishment of means for allowing minorities to preserve and perpetuate their national characteristics. The author deals with the scope and role of the Canadian Charter in recognizing the value of « multiculturalism. » He presents the various obstacles that lay in the way of exercising the right to multiculturalism such as the financial cost for achieving it and the principle of « territoriality. »


Parasitology ◽  
1994 ◽  
Vol 109 (S1) ◽  
pp. S85-S95 ◽  
Author(s):  
M. L. Adamson ◽  
J. N. Caira

SUMMARYThis article considers how specificity patterns are shaped during the course of parasite evolution. Parasites are first and foremost specific to site, or microhabitat; host ranges are far more subject to change than is microhabitat. Specificity results from a number of convergent phenomena starting with habits (microhabitat and feeding styles) of free-living progenitors and the way in which the parasitic association arises (e.g., passive oral contamination as opposed to intrusive entry). These bias the types of interaction parasites have with the host, and, through this, the way specificity develops. Host ecology acts as an external factor affecting specificity and predominates in parasites that interact minimally with the hosts physiological and immune systems. Coevolutionary factors are more important in parasites that feed on host tissues or occur in extraintestinal sites. Here, parasites must present the right cues, and respond appropriately to the host defense system. The ability to generalize these cues and responses across host boundaries may act as a constraint on host range. The functional role of the host in the parasite life history also affects the degree of specificity; thus, parasites may act as host generalists in hosts that act as trophic channels to the final host. The role of competition in determining specificity is difficult to assess. However, competition has been reported to influence microhabitat and host distribution through interactive site selection and/or competitive seclusion.


2015 ◽  
Vol 11 (22) ◽  
pp. 88-109
Author(s):  
Riana Kesuma Ayu

Badamai at Banjar Adat community is the implementation of Islamic moral value that have always taught the way of peace or islah in resolving a dispute. Badamai in inheritance disputes prevalent in Banjar society islah way. Similarly in the case of dispute resolution such as divorce marital reconciliation, separate beds (barambangan), including the division of joint property badamai finish (treasure continence) during the marriage in the event of divorce or because of divorce life, this is often done by attempting to reconcile through roles (hakamain). The results of this research are: (1) the division of the community estate in Banjar performed usig an agency called islah, which is essentially the institution determines each part of the theirs and other beneficiaries by consensus. In the role of institutions islah master teacher and close relatives are parents is crucial. Therefore there is the role of master teacher, then the provisions of Islamic aw into their benchmark. But under normal circumstances (no inheritance dispute) the division of inheritance is done varies, at least in two ways, Fara’id-Islah ad second Islah way, and (2) how to completion of the distribution of the estate is done in a family that is by agreement of the heirs based on a custom badamai valid for the Banjar, a wise solution to address the differences in economic conditions heirs. Waris Distribution Agreement in principle heir to the principle of division of real kinship is based on the belief of the scholars of fiqh that matter the beneficiary is an individual right which shall have the right to use or not use its right, or use their rights in a particular way while not harming others in accordance with the standard rules apply in ordinary circumstances


2020 ◽  
pp. 147737082093185 ◽  
Author(s):  
Nieke A Elbers ◽  
Sonja Meijer ◽  
Iris M Becx ◽  
Arlette JJG Schijns ◽  
Arno J Akkermans

The role of the victim in the criminal trial process has evolved considerably in recent decades. On a European level, an important driver has been the EU Directive 2012/29/EU, according to which European countries are legally bound to afford certain rights to crime victims. In the Netherlands, the EU Directive has instigated several extensions of existing victims’ rights, and in the Code of Criminal Procedure a separate section has been devoted to the victim. The current study specifically addresses one of the victims’ rights, that is, the right to be legally represented. The Dutch government has financially invested in access to and specialization of victim lawyers in order to promote the realization of victims’ rights, specifically for victims of serious crimes and sex offences. The goal of the current study was to investigate the added value of victim lawyers and the extent to which they contribute to the fulfilment of victims’ rights in the criminal law process. A literature study was conducted to examine legislation pertaining to victims’ rights; a questionnaire study was conducted to investigate the perspective of victim lawyers ( n = 148); and interviews were conducted to examine the perspective of the police, Victim Support Netherlands, Public Prosecuting Service, and criminal courts ( n = 17). The results show that victim lawyers were important to the realization of victims’ rights. They were considered most necessary with respect to the right to claim compensation and with respect to the right to gain access to the case file. They were also required because victims’ rights have not yet been smoothly incorporated into legal practice. In addition, victim lawyers’ presence in the courtroom was considered important because it contributes to victims experiencing that they are taken seriously. It has been concluded that the support of victim lawyers is an important contribution to victim participation in criminal proceedings.


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