Disciplinary Regulations Research Articles

Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands

This paper presents the results of a comparative study on auditor responsibility within two members of the European Union: Germany and the Netherlands. Auditor responsibility is an important factor in establishing audit quality. The quality of service within the auditing profession is maintained through the promulgation of professional standards and disciplinary law. In Germany, the Wirtschaftsprüferkammer is the supervisory body which oversees compliance with standards and professional duties. In the Netherlands, a special court (Raad van Tucht) is concerned with disciplinary actions against auditors. The results of this study show that the disciplinary laws, regulations and professional codes remain basically national, despite efforts to harmonize auditing to meet an increased demand for international audits. This study identifies characteristics of disciplinary systems common to both countries and provides information on the functioning of both systems that may be useful in a number of ways. The results presented might initiate a more systematic comparison of disciplinary systems within members of the European Union, which would enhance institutional knowledge of the European market for auditing services. This in turn could promote the process of further integration of the internal European market and reduce market inefficiencies.

Control in the Police Organization

Looking behind the facade of tightly structured tables of organization and chains of command, this group of studies addresses the key question of how the police go about policing themselves in the real world. The contributors' point of departure is the documented evidence that the men and women on the streets enjoy considerable autonomy and discretion that make strict accountability and close supervision the exception and mutual back-scratching in the lower ranks the rule, where the code of silence and the falsified report cover up widespread work avoidance, short-cut methods, illicit violence, and pay-offs.In spite of this, there are clearly constraints on police behavior-institutional controls, formal or informal, that keep the police under rein to a greater or lesser extent. The book probes the various sources of organizational control, including formal internal disciplinary regulations, the norms and values of the occupational culture, external legal constraints, and the overriding need to prevent scandals. It also suggests ways of improving organizational control through managerial reforms that bring to key positions not just proficient bureaucrats but leaders at all levels within the force who possess insight and empathy into the inescapable dilemmas of the men and women on the line where the real police decisions are made.The book is interdisciplinary and international in its scope, representing the research and informed views of sociologists, students of management and public policy, and police from the United States, Great Britain, Belgium, and The Netherlands.Maurice Punch is Professor of Sociology at Nijenrode, The Netherlands School of Business. The book is fourth in The MIT Press Series on Organization Studies.

Military Justice without Military Control

* Professor of Law, Indiana University School of Law, Bloomington, Indiana. A.B. 1959, Georgetown University; M.A. 1962, 1967, University of Texas; J.D. 1962, Harvard University. 1. For example, there were 1.7 million American courts-martial during World War II with procedures which lacked such basic due process rights as legally-trained counsel and judges, freedom from command influence, and appeal to a judicial tribunal. Sherman, The Civilianization of Military Law, 22 MAINE L. REV. 3, 3-28 (1970). 'When the war ended there was such a public outcry that eighty-five percent of the sentences of the 27,500 servicemen still imprisoned were remitted or reduced. Farmer & Wels, Command Control-Or Military Justice?, 24 N.Y.U. L.Q. 263, 265 (1949). 2. For an account of Nazi court-martial abuses, see R. GRUMBERGER, THE TWELVEYEAR REICH: A SOCIAL HISTORY OF NAZI GERMANY, 1933-1945, at 161 (1971). 3. See INTERNATIONAL SOCIETY OF MILITARY LAW AND THE LAWS OF WAR, THE SAFEGUARD OF INDIVIDUAL RIGHTS IN THE APPLICATION OF MILITARY LAW AND DISCIPLINARY REGULATIONS (LES GARANTIES DES DROITS INDIVIDUELS DANS LA REPRESSION DISCIPLINAIRE ET PENALE MILITAIRE) 10, 46 (1966) [hereinafter cited as INTERNATIONAL SOCIETY OF MILITARY LAW, THE SAFEGUARD OF INDIVIDUAL RIGHTS]. 4. In addition to the nations discussed in this article, France, Belgium, the Netherlands, Luxembourg, Switzerland, Italy, Norway, and Canada all adopted reforms which resulted in fairer courts-martial with expanded civilian court jurisdiction and review powers. INTERNATIONAL SOCIETY OF MILITARY LAW, THE SAFEGUARD OF INDIVIDUAL RIGHTS, supra note 3, at 5-158. 5. 10 U.S.C. ?? 801-940 (1970). The UCMJ was amended by the Military Justice Act of 1968, Pub. L. No. 90-632 (Oct. 24, 1968). 6. There are three levels of court-martial: general, special, and summary. A general court-martial may only be convened by high-level commanders. Art. 22, Uniform Code of Military Justice [hereinafter cited as UCMJ], 10 U.S.C. ? 822. It may prescribe'any punishment allowed for the offense by the Table of Maximum Punishments promulgated by the President and contained in the MANUAL FOR COURTS-MARTIAL UNITED STATES (rev. ed. 1969) [hereinafter cited as MCM 1969]. Art. 18, UCMJ. A special court-martial may be convened by intermediate-level commanders, art. 23, UCMJ, and its maximum sentence is six months' confinement at hard labor, six months' forfeiture of 2/3 pay, demotion, and a bad conduct discharge. Art. 19, UCMJ. A summary court-martial may be convened by lower-level commanders, art. 24, UCMJ, and its maximum punishment

Medieval medicine for sin

From earliest times, man has sought a way to get rid of sin. Today, he swallows pills for his headache, takes penicillin for infection; but his search for a cure for diseases of the spirit continues. Organized religion has always struggled with the problem of sin. But in the Middle Ages, certain theologians believed they had found the cure. By following a medical principle, they set up parish clinics in which they dispensed what they thought to be excellent therapy for sin. We find the application of this principle in the treatment of sin pre scribed in the medieval handbooks of penance, commonly called the Penitentials. Disciplinary regulations in Christian communities and rules for the treatment of the lapsed recorded in the literature of the post-Apostolic age probably gave rise to the first Penitential, known as the libellus. Subsequent Penitentials are important in the early history of pastoral care. Written for the most part by Welsh and Irish monks to serve as manuals for the guidance of priests of the Catholic Church in assigning due penalties for sin, these books contained minute classification of sin and exact prescriptions of penances for each transgression. In early times, they were used also for the moral education of the barbarians. During the sixth to sixteenth centuries, they were used by many parish priests in Europe as well as in the British Isles. Throughout the Middle Ages, the Penitentials played an important role in Christian life. Prescriptions for penance appear in the Canons of St. Patrick in Ire land in the fifth century. Then followed the Penitentials of St. Fin?an (552 A.D.) and, in the Celtic British Church, those of St. David of Menevia (544 A.D.) and of Gildas (583 A.D.). These provided the material for Columban in the compilation of his Liber de poenitentia (615 A.D.), which greatly influenced the church in Europe. Theodore of Tarsus, Archbishop of Canterbury, incorporated many Penitentials in a work attributed to him?the Poenitentiale Theodori (690 A.D.), the

Problemas do Catolicismo Contemporâneo by Mesquita Pimentel (review)

322BOOK REVIEWS different Christian and other Communities in the various Shrines and having ascertained the facts, let justice be done. Then this new "Status Quo"- can be enforced and the Holy Places which witnessed the earthly sojourn of the Prince of Peace amongst us will be once more the abodes of fraternal peace and charity among those who reverence His sacred memory. KEVIN O'SULLIVAN, O.F.M. Christ the King Seminary, St. Bonaventure, N. Y. Problemas do Catolicismo Contemporáneo. By Mesquita Pimentel. Rio de Janeiro: Editora Vozes, 1948. Pp. 333. This volume unites several essays published by the author since 1943 in the periodical Vozes de Petropolis. Animated by the fervent desire to see the basic tenets of the Faith untouched and fully recognized, as well as made the principles of attitude and action, Mr. Pimentel sometimes becomes rather agressive and, perhaps, even a little unjust, his emphasis on charity notwithstanding. It is, of course, everyone's right to judge accordingto his lights, and his duty to speak according to his conscience; but it would seem that before condemning altogether men who, after all, have been admired by people not less anxious to preserve the true spirit of Catholicism, some consideration might be given for the reasons why these others failed to see all the dangerous errors the author discovers in the "four evangelists of a new Christianity" who are false prophets: Maritain, Bloy, Peguy, and Bernanos. His standpoint had been attacked, and in one article he answers his critic. The titles: The Catholic in today 's world, Confusionism, Collaborating with evil (already reporting in a not wholly unfavorable manner on books not strictly Catholic is such a collaboration), Catholic mentality, Literature and Catholicism, False prophets, The centennary of L. Bloy, The four evangelists, Catholicism and politics, Catholic conformism (highly critical of the ideas, e.g. of W. Parsons), Morals and art, Ethics and Aesthetics, Union in truth and charity. These essays are interesting, more perhaps as the testimony of a sincere if rather extremistic mind, than because of their philosophical content. To judge the attitude of the author one would have to take BOOK REVIEWS323 account of the particular situation in Brazil and the repercussions the "false prophets" may have caused there. It may be that Mr. Pimentel views his problems too much from the angle of local events. RUDOLF ALLERS Georgetown University, Washington, D.C. The Didache, The Epistle of Barnabas, The Epistles and the Martyrdom of St. Polycarp, The Fragments of Papias, The Epistle to Diognetus. Translated and Annotated by Rev. James A. Kleist, S.J. No. 6 of Ancient Christian Writers. Westminister, Md.: Newman Bookshop, 1948. Pp. 235. $2.75. Father James Kleist makes another valuable contribution to the study of the Ancient Christian Writers in this the sixth number of the series. This volume should prove as popular as his first (The Epistles of St. Clement of Rome and St. Ignatius of Antioch). Here we have some of the most ancient Christian documents bearing witness to the life and discipline of the Church in the first and second centuries. The first work,. TAe Didache or The Teaching of the Twelve Apostles, according to its longer title, is usually considered as the oldest Christian non-canonical piece of literature. The original author is unknown. The date of its composition is placed towards the end of the first century. This work is valued so highly because it gives us a glimpse of the primitive Christian community. It sketches the primitive instruction for converts, offers a brief description of the liturgy of the time, outlines the early Church organization together with some disciplinary regulations, and concludes with a final instruction on the Parousia. The Didache has been described by various authors as the oldest ritual-ordo of Christianity . Perhaps it would be more exact to describe it as a summary of moral, individual and social obligations of the early Christians. It could have served as a "Vade Mecum" for the faithful and as an ordo for the Church officials. The Epistle of Barnabas is a letter of instructions intended for recent converts from paganism. The purpose of the instructions was to shield the neo-converts from...

Colleges and Universities. Refusal to Readmit Female Student for Breach of Disciplinary Regulations Not Abuse of Discretion

Colleges and Universities. Refusal to Readmit Female Student for Breach of Disciplinary Regulations Not Abuse of Discretion