The problem of subjectivity is a profound one. Jackall’s very powerful book, out of print, gives at least some guidance. Looking at ‘the occupational ethics of corporate managers’ (1998, 4) he asserts that career minded managers do not have to work hard but well: that a bureaucracy, which he considers the main structure of organisations, ‘transforms all moral issues into immediately practical concerns.’ (ibid 1988, 111) He anticipates the work of the PRS-LTSN of Leeds University below, by suggesting the integration of ethical concerns to the point where they become hard to determine. .