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Article
Publication date: 29 April 2021

Andrew Torre and Darryl Whitford Coulthard

The purpose of this paper is to recognise and provide an approach to estimate the value of an institution that produces a public good to the wealth of a nation…

Abstract

Purpose

The purpose of this paper is to recognise and provide an approach to estimate the value of an institution that produces a public good to the wealth of a nation. Specifically, the authors value utilitarian justice.

Design/methodology/approach

The paper employs the classical economic theories of crime and shadow pricing to estimate the total economic value and shadow prices or social productivity of police and higher court deterrence. These measures are estimated using the definitions provided by Dasgupta and by re-engineering key deterrence elasticity estimates gleaned from Australian econometric studies.

Findings

The empirical findings suggest a relatively high social value for police and higher court deterrence. Notwithstanding, addressing socio-economic disadvantage is likely to prevent more subsequent offences than directing more resources to the operation of the criminal justice system.

Research limitations/implications

The key limitations involve the sensitivity of the estimates to error. Further work is required on all the estimates in the model and in particular the social costs of the serious offences. The next step is to estimate the opportunity cost of supplying police and court deterrence. The cost estimate can then be combined with the estimates of social benefits to estimate a benefit-cost ratio. The model in broad terms demonstrates a way forward to estimating the economic value of and the social productivity of the criminal justice system. The provision of retributive justice is also ignored in this contribution. This requires a separate analysis.

Social implications

The social implications are that there appears a way to both justify and evaluate the criminal justice system and this methodology may be applied to the operation of other public services.

Originality/value

The originality of this paper lies in suggesting a method to solve the valuation problem for the jointly produced public goods of the higher courts and police.

Details

International Journal of Social Economics, vol. 48 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

Content available
Article
Publication date: 27 February 2019

Erika A. Parn and David Edwards

Smart cities provide fully integrated and networked connectivity between virtual/digital assets and physical building/infrastructure assets to form digital economies…

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Abstract

Purpose

Smart cities provide fully integrated and networked connectivity between virtual/digital assets and physical building/infrastructure assets to form digital economies. However, industrial espionage, cyber-crime and deplorable politically driven cyber-interventions threaten to disrupt and/or physically damage the critical infrastructure that supports national wealth generation and preserves the health, safety and welfare of the populous. The purpose of this paper is to present a comprehensive review of cyber-threats confronting critical infrastructure asset management reliant upon a common data environment to augment building information modelling (BIM) implementation.

Design/methodology/approach

An interpretivist, methodological approach to reviewing pertinent literature (that contained elements of positivism) was adopted. The ensuing mixed methods analysis: reports upon case studies of cyber-physical attacks; reveals distinct categories of hackers; identifies and reports upon the various motivations for the perpetrators/actors; and explains the varied reconnaissance techniques adopted.

Findings

The paper concludes with direction for future research work and a recommendation to utilize innovative block chain technology as a potential risk mitigation measure for digital built environment vulnerabilities.

Originality/value

While cyber security and digitization of the built environment have been widely covered within the extant literature in isolation, scant research has hitherto conducted an holistic review of the perceived threats, deterrence applications and future developments in a digitized Architecture, Engineering, Construction and Operations (AECO) sector. This review presents concise and lucid reference guidance that will intellectually challenge, and better inform, both practitioners and researchers in the AECO field of enquiry.

Details

Engineering, Construction and Architectural Management, vol. 26 no. 2
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 7 November 2016

Gorrettie Kyeyune Nakyeyune, Venancio Tauringana, Joseph Mpeera Ntayi and Stephen Korutaro Nkundabanyanga

The purpose of this paper is to investigate the relationship between deterrence measures, leadership support and public finance regulatory compliance among public…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between deterrence measures, leadership support and public finance regulatory compliance among public secondary schools in Uganda.

Design/methodology/approach

A questionnaire survey of 257 Ugandan public secondary schools was undertaken. Ordinary least squares regression was used to determine whether, in addition to deterrence measures, leadership support also explains variances in public finance regulatory compliance.

Findings

Results based on a hierarchical regression analysis indicate that deterrence measures explain 17.4 per cent of variances in public finance regulatory compliance. In addition, leadership support explains a further 18.2 per cent of the variances in public finance regulatory compliance.

Research limitations/implications

The results imply that in addition to deterrence measures, secondary schools in Uganda should also emphasise leadership support in order to improve their public finance regulatory compliance.

Originality/value

Contrary to previous studies, the authors explain regulatory compliance using deterrence measures and leadership support in a single study while also focussing on institutions and not individuals as a unit of analysis. The authors also extend the predominantly financial institutions compliance studies to the education sector. Thus probably for the first time, the authors show that leadership support complements deterrence measures in explaining public finance regulatory compliance in the education sector. Even with strong deterrence measures, the lack of leadership support may lead to inadequate public finance regulatory compliance.

Details

International Journal of Social Economics, vol. 43 no. 11
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 21 June 2019

Zafar Khan

This paper aims to elaborate in a greater detail about how to manage and eventually help resolve outstanding issues, including the core issue of Kashmir between nuclear…

Abstract

Purpose

This paper aims to elaborate in a greater detail about how to manage and eventually help resolve outstanding issues, including the core issue of Kashmir between nuclear India and Pakistan. In doing so, this paper elaborates various innovative measures that could be applicable to South Asian nuclear environment that in turn could assist the South Asian nuclear leadership in understanding and managing the fragility of South Asian nuclear deterrence.

Design/methodology/approach

Innovatively, this research paper looks at the South Asian nuclear issues at three levels of analysis – understanding the prevailing dynamics of nuclear revolution and improved means of communications and promoting deterrence stability in South Asia. All three levels may be more needed than ever before in the wake of the arrival of nuclear weapons for a broader Southern Asian region.

Findings

This paper finds out that although nuclear weapons have become a reality in South Asia and these deadly weapons have prevented major wars between India and Pakistan, nuclear weapons have not prevented the crises between India and Pakistan. Therefore, both India and Pakistan have confronted a number of crises. The paper finds out that any serious crisis between India and Pakistan could further undermine the credibility of existing confidence-building measures and the same could escalate from military to nuclear level. Absent from immediate measures undertaken by the South Asian security leadership, nuclear weapons may not help prevent the war between India and Pakistan at the sub-conventional level, this paper finds out.

Originality/value

By explaining innovative measures at the three level of analysis, this papers adds to the existing literature in understanding the behavior of South Asian security leadership and how these measures could best bring positive results in preventing a major crisis that potentially bears the risk of escalation to nuclear level.

Details

International Journal of Conflict Management, vol. 30 no. 5
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 3 June 2019

Stephen Korutaro Nkundabanyanga, Gorettie Kyeyune Nakyeyune and Moses Muhwezi

Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public…

Abstract

Purpose

Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public finance regulatory compliance among public entities has continued to be a challenge. The purpose of this paper is to examine how to break out of the apparent cycle of failures to comply with public finance regulations.

Design/methodology/approach

A cross-sectional study that integrates two approaches (cooperative and coercive models) drawing from the view that in central government agencies, there may be stewards and also agents motivated by self-interest, suggesting that the most promising framework is that which renders the traditional ways of achieving regulatory compliance to be supplemented with the stewardship model. Thus, the authors focus on four variables: management mechanisms, ethical climate, deterrence measures and public finance regulatory compliance all drawn from agency, institutional and stewardship theories. The authors collect data from 67 central government agencies in Uganda using a structured questionnaire.

Findings

The authors find that management mechanisms dimensions of leadership support and organisational commitment significantly associate with public finance regulatory compliance and so too are deterrence measures particularly oversight organs, penalties and procedural justices.

Research limitations/implications

Public finance regulatory compliance can be improved through management mechanisms and deterrence measures.

Originality/value

The study generates empirical evidence on the applicability of stewardship theory in the management of public entities for regulatory compliance

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 2
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 13 May 2017

David S. Lee and Justin McCrary

Using administrative, longitudinal data on felony arrests in Florida, we exploit the discontinuous increase in the punitiveness of criminal sanctions at 18 to estimate the…

Abstract

Using administrative, longitudinal data on felony arrests in Florida, we exploit the discontinuous increase in the punitiveness of criminal sanctions at 18 to estimate the deterrence effect of incarceration. Our analysis suggests a 2% decline in the log-odds of offending at 18, with standard errors ruling out declines of 11% or more. We interpret these magnitudes using a stochastic dynamic extension of Becker’s (1968) model of criminal behavior. Calibrating the model to match key empirical moments, we conclude that deterrence elasticities with respect to sentence lengths are no more negative than 0 . 13 for young offenders.

Details

Regression Discontinuity Designs
Type: Book
ISBN: 978-1-78714-390-6

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Book part
Publication date: 22 February 2011

Jennifer Earl

Protests surrounding the 2004 Republican National Convention (RNC) resulted in over 1,800 arrests. Scholarship on repression is divided about the likely impacts of arrests…

Abstract

Protests surrounding the 2004 Republican National Convention (RNC) resulted in over 1,800 arrests. Scholarship on repression is divided about the likely impacts of arrests on subsequent activism. Interviews with RNC arrestees are used to examine potential effects. Findings offer twists to social movements and socio-legal hypotheses: (1) while many arrestees were less willing to protest after their arrest, for many of these individuals deterrence was selective, not wholesale; (2) many factors that were expected to neutralize repressive impacts either resulted in deterrence or set the stage for radicalization; and (3) individuals who were radicalized shared strong preparation for their arrest experience.

Details

Special Issue Social Movements/Legal Possibilities
Type: Book
ISBN: 978-0-85724-826-8

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Book part
Publication date: 22 February 2010

Chikako Oka

Given the continued growth in the globalization of production, working conditions in global supply chains have come under increased scrutiny. Although there has been much…

Abstract

Given the continued growth in the globalization of production, working conditions in global supply chains have come under increased scrutiny. Although there has been much debate about corporate codes of conduct and monitoring procedures, the question of how buyers influence their suppliers’ working conditions at the factory level remains poorly understood. Using a unique data set based on monitoring by the International Labour Organization (ILO) and original survey data collected in Cambodia's garment sector, this study shows that the main channel linking buyers and supplier compliance performance is the nature of their relationships. Market-based relationships mediated through sourcing agents are systematically associated with poorer compliance performance. In particular, when a reputation-conscious buyer is sourcing from a factory, it has a positive effect on compliance, and their presence appears to condition relationship variables. Deterrence and learning channels are not supported by the evidence. The findings signal the need to pay more attention to the nature of buyer–supplier relationships if we seek to improve labor standard compliance. Market-based relationships motivate neither buyers nor suppliers to invest their time and resources to tackle the root causes of poor working conditions. Rather, the results here indicate the need to develop collaborative relationships marked by open dialogue, trust, and commitment, which in turn help to foster an environment supportive of continuous improvement in working conditions.

Details

Advances in Industrial and Labor Relations
Type: Book
ISBN: 978-1-84950-932-9

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Article
Publication date: 3 May 2016

Suhaiza Ismail and Salwa Hana Yussof

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to…

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1548

Abstract

Purpose

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups.

Design/methodology/approach

Using a questionnaire survey on academic dishonesty developed by Haines et al. (1986) which was administered to accounting students, 435 usable responses were obtained and analysed using Statistical Package for the Social Sciences. In achieving the objectives, mean score, standard deviation and independent sample t-tests were performed.

Findings

The results on the extent of cheating neutralization revealed that cheaters have significantly greater excuses to cheat than the non-cheaters. In addition, males have greater neutralization for cheating than females. In terms of the effectiveness of the deterrent to cheating measures, there were significant differences between cheaters and non-cheaters on the effectiveness of two deterrents to cheating measures. The comparison between males and females reveals significant differences between the two genders for cheating neutralization as well as the three cheating deterrents for both cheaters and non-cheaters groups.

Originality/value

The present study does not only investigate the differences in the cheating behaviour between cheaters and non-cheaters in terms of neutralization and deterrents to cheating but also provides evidence on the cheating attitude based on gender.

Details

Accounting Research Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 16 March 2021

Irene Nalukenge, Twaha Kigongo Kaawaase, Juma Bananuka and Peter Francis Ogwal

This study aims to (1) examine the contribution of internal audit quality, punitive measures to accountability in statutory corporations in developing countries such as…

Abstract

Purpose

This study aims to (1) examine the contribution of internal audit quality, punitive measures to accountability in statutory corporations in developing countries such as Uganda and (2) test whether internal audit quality mediates the relationship between punitive measures and accountability in Uganda's statutory corporations.

Design/methodology/approach

This study is cross-sectional and correlational. Data were collected through a questionnaire survey conducted for 82 statutory corporations. The study's unit of analysis was a statutory corporation. Chief Internal Auditors and Chief Finance Officers were the study's unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.

Findings

The results suggest that internal audit quality and punitive measures independently predict accountability. However, punitive measures do not predict accountability in the presence of internal audit quality. Results further indicate that internal audit quality mediates the relationship between punitive measures and accountability in Uganda's statutory corporations.

Originality/value

This study confirms internal audit quality (a preventive measure) as a significant predictor of accountability in statutory corporations relative to punitive measures. To achieve accountability, more emphasis thus needs to be put on preventive mechanisms than on punitive mechanisms. This study also enhances our understanding of the relationship between punitive measures, internal audit quality and accountability. In this study, we arrive at new evidence on the mediating role of internal audit quality in the relationship between punitive measures and accountability in Uganda's statutory corporations.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

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