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[PDF] A Lie Too Big To Fail: The Real History Of


In this report, the Project On Government Oversight (POGO) explores ways to realign the incentives and make the system more rational.2 We examine a range of alternatives, from having the government perform audits to eliminating the audit requirement altogether.




[PDF] A Lie Too Big to Fail: The Real History of



Through those chapters in history and more, auditors failed to protect the public. In many instances, their reports gave no hint that numbers were unreliable, that internal controls were wanting, or that companies they audited were in danger of collapse.


In the United States, audit firms have fought the idea of mandatory rotation for decades, after each new crisis has focused attention on their performance. That history, which the PCAOB has recounted,161may say more about the audit industry than it does about the merits of mandatory rotation.


In an NPR/PBS Newshour/Marist poll conducted in October, just 34% of Republicans say they trust that elections are fair, while 75% of Republicans say Trump has a legitimate claim that there were "real cases of fraud that changed the results." Just 2% of Democrats agreed with that statement.


We delude ourselves, Snyder says, if we think we're immune from an anti-democratic turn. "We imagine that there's somehow this immovable American democratic background, which doesn't really exist," he says. "We can lose democracy just like anybody else can, just like most people have in the history of democracy. We can lose it, and we're losing it right now."


"Foundational to that is the devaluation and the dismissing of American citizenship for Black people," Anderson says. "This is about, 'My nation is about the real Americans. And all of those folks aren't real Americans.' It is so vile. It is so racist. And it works. That's the thing, it works."


"That's just the reality," he says. "And in order to prevent things from being frightening, you have to look right at them and say, 'OK, that's the monster. How can I disassemble it? How can I take it to pieces? How can I make sure that that story isn't our only story?' But it will be unless we tell it to ourselves straight."


(1) A judge may hold and manage investments, including real estate, and engage in other remunerative activity, but should refrain from financial and business dealings that exploit the judicial position or involve the judge in frequent transactions or continuing business relationships with lawyers or other persons likely to come before the court on which the judge serves.


17. Theological and philosophical reflections on the situation of humanity and the world can sound tiresome and abstract, unless they are grounded in a fresh analysis of our present situation, which is in many ways unprecedented in the history of humanity. So, before considering how faith brings new incentives and requirements with regard to the world of which we are a part, I will briefly turn to what is happening to our common home.


46. The social dimensions of global change include the effects of technological innovations on employment, social exclusion, an inequitable distribution and consumption of energy and other services, social breakdown, increased violence and a rise in new forms of social aggression, drug trafficking, growing drug use by young people, and the loss of identity. These are signs that the growth of the past two centuries has not always led to an integral development and an improvement in the quality of life. Some of these signs are also symptomatic of real social decline, the silent rupture of the bonds of integration and social cohesion.


62. Why should this document, addressed to all people of good will, include a chapter dealing with the convictions of believers? I am well aware that in the areas of politics and philosophy there are those who firmly reject the idea of a Creator, or consider it irrelevant, and consequently dismiss as irrational the rich contribution which religions can make towards an integral ecology and the full development of humanity. Others view religions simply as a subculture to be tolerated. Nonetheless, science and religion, with their distinctive approaches to understanding reality, can enter into an intense dialogue fruitful for both.


75. A spirituality which forgets God as all-powerful and Creator is not acceptable. That is how we end up worshipping earthly powers, or ourselves usurping the place of God, even to the point of claiming an unlimited right to trample his creation underfoot. The best way to restore men and women to their rightful place, putting an end to their claim to absolute dominion over the earth, is to speak once more of the figure of a Father who creates and who alone owns the world. Otherwise, human beings will always try to impose their own laws and interests on reality.


90. This is not to put all living beings on the same level nor to deprive human beings of their unique worth and the tremendous responsibility it entails. Nor does it imply a divinization of the earth which would prevent us from working on it and protecting it in its fragility. Such notions would end up creating new imbalances which would deflect us from the reality which challenges us.[68] At times we see an obsession with denying any pre-eminence to the human person; more zeal is shown in protecting other species than in defending the dignity which all human beings share in equal measure. Certainly, we should be concerned lest other living beings be treated irresponsibly. But we should be particularly indignant at the enormous inequalities in our midst, whereby we continue to tolerate some considering themselves more worthy than others. We fail to see that some are mired in desperate and degrading poverty, with no way out, while others have not the faintest idea of what to do with their possessions, vainly showing off their supposed superiority and leaving behind them so much waste which, if it were the case everywhere, would destroy the planet. In practice, we continue to tolerate that some consider themselves more human than others, as if they had been born with greater rights.


111. Ecological culture cannot be reduced to a series of urgent and partial responses to the immediate problems of pollution, environmental decay and the depletion of natural resources. There needs to be a distinctive way of looking at things, a way of thinking, policies, an educational programme, a lifestyle and a spirituality which together generate resistance to the assault of the technocratic paradigm. Otherwise, even the best ecological initiatives can find themselves caught up in the same globalized logic. To seek only a technical remedy to each environmental problem which comes up is to separate what is in reality interconnected and to mask the true and deepest problems of the global system.


113. There is also the fact that people no longer seem to believe in a happy future; they no longer have blind trust in a better tomorrow based on the present state of the world and our technical abilities. There is a growing awareness that scientific and technological progress cannot be equated with the progress of humanity and history, a growing sense that the way to a better future lies elsewhere. This is not to reject the possibilities which technology continues to offer us. But humanity has changed profoundly, and the accumulation of constant novelties exalts a superficiality which pulls us in one direction. It becomes difficult to pause and recover depth in life. If architecture reflects the spirit of an age, our megastructures and drab apartment blocks express the spirit of globalized technology, where a constant flood of new products coexists with a tedious monotony. Let us refuse to resign ourselves to this, and continue to wonder about the purpose and meaning of everything. Otherwise we would simply legitimate the present situation and need new forms of escapism to help us endure the emptiness.


114. All of this shows the urgent need for us to move forward in a bold cultural revolution. Science and technology are not neutral; from the beginning to the end of a process, various intentions and possibilities are in play and can take on distinct shapes. Nobody is suggesting a return to the Stone Age, but we do need to slow down and look at reality in a different way, to appropriate the positive and sustainable progress which has been made, but also to recover the values and the great goals swept away by our unrestrained delusions of grandeur.


125. If we reflect on the proper relationship between human beings and the world around us, we see the need for a correct understanding of work; if we talk about the relationship between human beings and things, the question arises as to the meaning and purpose of all human activity. This has to do not only with manual or agricultural labour but with any activity involving a modification of existing reality, from producing a social report to the design of a technological development. Underlying every form of work is a concept of the relationship which we can and must have with what is other than ourselves. Together with the awe-filled contemplation of creation which we find in Saint Francis of Assisi, the Christian spiritual tradition has also developed a rich and balanced understanding of the meaning of work, as, for example, in the life of Blessed Charles de Foucauld and his followers.


133. It is difficult to make a general judgement about genetic modification (GM), whether vegetable or animal, medical or agricultural, since these vary greatly among themselves and call for specific considerations. The risks involved are not always due to the techniques used, but rather to their improper or excessive application. Genetic mutations, in fact, have often been, and continue to be, caused by nature itself. Nor are mutations caused by human intervention a modern phenomenon. The domestication of animals, the crossbreeding of species and other older and universally accepted practices can be mentioned as examples. We need but recall that scientific developments in GM cereals began with the observation of natural bacteria which spontaneously modified plant genomes. In nature, however, this process is slow and cannot be compared to the fast pace induced by contemporary technological advances, even when the latter build upon several centuries of scientific progress.


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