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Open Access
Article
Publication date: 16 August 2019

Anastasia Miller and Lynn Unruh

Public safety personnel (law enforcement, firefighters, emergency medical services and dispatchers) face work environments which are high stress. These can lead to burnout…

1623

Abstract

Purpose

Public safety personnel (law enforcement, firefighters, emergency medical services and dispatchers) face work environments which are high stress. These can lead to burnout, secondary traumatic stress and a reduction of compassion satisfaction. However, very little is known about what individual and work factors influence these negative coping mechanisms in public safety personnel. It is also unknown how perceived organizational and coworker support, debriefing methods, or individual characteristics are associated with the aforementioned coping mechanisms. The differences between these fields are also unknown. The paper aims to discuss these issues.

Design/methodology/approach

A cross-sectional administration of surveys to Florida public safety personnel was done. A total of 1,360 public safety individuals completed the survey. Three regression analyses were carried out, utilizing the three Professional Quality of Life Version 5 subscales as the dependent variables. The Perceived Coworker Support Survey, Survey of Perceived Organizational Support, the Brief Resilience Survey and questions regarding debriefing practices were included.

Findings

Public safety personnel cannot be treated as a singular population for many things. An exception of this was that perceived organizational support and psychological resilience were associated with positive outcomes, albeit, to varying degrees in all fields. The other individual and organizational factors had very distinct impacts on the varying fields.

Research limitations/implications

There are limitations due to the nature of cross-sectional survey design and due to the sample size.

Originality/value

This study displays statistical relationships between factors which public safety agencies could use to increase employee job satisfaction and potentially reduce turnover. It was the only study the authors could find which include dispatchers when comparing these four public safety fields.

Details

International Journal of Emergency Services, vol. 8 no. 3
Type: Research Article
ISSN: 2047-0894

Keywords

Open Access
Article
Publication date: 29 April 2022

Osman El-Said, Heba Aziz, Maryam Mirzaei and Michael Smith

It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage…

3094

Abstract

Purpose

It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage corporate conduct through voluntary regulation. However, little is known about the instruments produced in this regard. This study aims to understand the properties of the instruments that govern or regulate corporate social responsibility at the international level.

Design/methodology/approach

Systematic literature review and content analysis methods were combined to compile a list of 229 international corporate social responsibility instruments (ICSRIs) produced by intergovernmental (IGOs) and international nongovernmental (INGOs) organizations. These instruments were categorized according to an adapted classification framework.

Findings

The majority of instruments from our sample are produced by INGOs, focus on management activities and are applicable to specific industries. The most common issues addressed by the instruments are related to worker protection, human rights, governance and the environment. A limited number of instruments specify stakeholders’ involvement or feature an external orientation. Instruments rarely address issues related to product quality and safety, economic contribution or social performance.

Practical implications

Without a comprehensive overview, it has been difficult to develop broad-based understandings about voluntary regulation as a mechanism for controlling corporate conduct internationally. This study’s findings offer valuable insights, allowing policymakers and industry practitioners to understand the effectiveness of, and make appropriate enhancements to, ICSRIs.

Social implications

By enhancing ICSRIs to address the limitations highlighted in the current study, multinational corporations can be induced into contributing more productively to the sustainable development of the societies they impact and play a greater role in the realization of the Sustainable Development Goals.

Originality/value

Previous research has largely concentrated on analyzing small numbers of carefully selected instruments in a conceptual or descriptive approach. In contrast, this study represents a novel approach of systematic compilation and quantitative classification for a comprehensive list of ICSRIs.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 8 August 2022

Tim Gruchmann

While the literature on multitier supply chain management traditionally assumes that first-tier suppliers belong to the visible proportion of the supply base, intermediaries might…

1888

Abstract

Purpose

While the literature on multitier supply chain management traditionally assumes that first-tier suppliers belong to the visible proportion of the supply base, intermediaries might limit focal firms' visible horizon already at this stage. High power asymmetries promoting centrality and complexity in the supply network are seen as a particular root cause that limits the impact of governance mechanisms for sustainability. To map the space for governance mechanisms in a network-sensitive context more comprehensively, the study analyzes supply network characteristics from a power perspective.

Design/methodology/approach

This research is conceptual. To better understand power imbalances and mutual dependencies from network centrality and complexity, network configurations were constructed drawing on resource dependence theory. These configurations allow deducing the impact of (non-)mediated governance mechanisms for a sustainable development in the supply network. An agenda to stimulate future empirical and model-based research is accordingly presented.

Findings

The research shows that those networks with densely interconnected first-tier suppliers promote network centrality and complexity, leading to an inverted U-shape relationship between the focal firm's exertion of coercive power and the sustainability performance in the supply network. The findings allow a more comprehensive theoretical grounding for mapping governance approaches in a network-sensitive context and provide insights on how to avoid negative effects from power asymmetries.

Practical implications

The findings suggest the need for accompanying, indirect governance mechanisms already at the stage of first-tier suppliers based on non-mediated forms of power, such as referent power, also promoting disintermediation. Purchasing companies may also consider using digital platform technologies that foster disintermediation, such as blockchain technology.

Originality/value

By studying intermediaries from a power and network perspective, the conceptualization adds to the discussion on governance in multitier sustainable supply chain networks in various industries. Furthermore, it contributes to the increasing efforts of middle-range theorizing in logistics and supply chain management. The results partially challenge previous assumptions on the moderating role of specific network characteristics.

Details

The International Journal of Logistics Management, vol. 33 no. 5
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 30 January 2018

Samlee Plianbangchang

In view of the current global challenge of infectious diseases transmitted from animal to man, this is a complimentary piece of paper to promote, in particular, the…

1417

Abstract

Purpose

In view of the current global challenge of infectious diseases transmitted from animal to man, this is a complimentary piece of paper to promote, in particular, the inter-sectorial and multi-disciplinary coordination and cooperation in their prevention and control, among all concerned agencies/organizations at both policy and operational levels, with special emphasis on the importance of leadership development within the socio-cultural context of health, and with particular reference to the concept of “One Health” that implies the intimate interaction between man and animal within their own environments/ecosystems. The paper aims to discuss these issues.

Design/methodology/approach

This is a commentary piece.

Findings

The paper directly and indirectly suggests lacunae in several areas of concern for further research and development to fill the knowledge gap in such a prevention and control.

Originality/value

This is a commentary piece.

Details

Journal of Health Research, vol. 32 no. 2
Type: Research Article
ISSN: 0857-4421

Keywords

Open Access
Article
Publication date: 11 August 2021

Mary Catherine Lucey

This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper…

Abstract

Purpose

This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper is to offer food for thought to scholars in other fields of international trade law facing challenges from divergent national regimes.

Design/methodology/approach

Taking inspiration from political science literature on institutions, this paper crafts a broad analytical lens which captures various organisational forms (including networks), codes (including soft law) and culture (including epistemic communities). The strength and shortcomings of traditional “bricks and mortar” institutions such as the European Union (EU) and General Agreement Tariffs and Trade/World Trade Organisation are first examined. Then, the innovative global network of International Competition Network (ICN) is analysed.

Findings

It highlights the value of the global antitrust epistemic community in providing a conducive environment for extensive recourse to “soft law”. Examples from the EU and the ICN include measures which find expression in enforcement tools and networks. These initiatives can be seen as experimental responses to the challenges of divergent national antitrust regimes.

Research limitations/implications

It is desktop research rather than empirical field work.

Practical implications

To raise awareness outside the antitrust scholarly community of the variety of experimental institutional initiatives which have evolved, often on a soft law basis, in response to the challenges experienced by national enforcement agencies and businesses operating in the absence of a global antitrust regime.

Originality/value

It offers some personal reflections on the ICN from the author’s experience as a non-governmental advisor. It draws attention to the ICN’s underappreciated range of educational materials which are freely available on its website to everyone. It submits that the ICN template offers interesting ideas for other fields of international trade law where a global regime is unrealisable. The ICN is a voluntary virtual network of agencies collaborating to agree ways to reduce clashes among national regimes. Its goal of voluntary convergence is portrayed as standardisation rather than as absolute congruence. Even if standardisation of norms/processes is too ambitious a goal in other fields of international trade law, the ICN model still offers inspiration as an epistemic community within an inclusive and dynamic forum for encouraging debate and creating a culture of learning opportunities where familiarity and trust is fostered.

Open Access
Article
Publication date: 11 June 2021

Ben Odigbo, Felix Eze, Rose Odigbo and Joshua Kajang

Background: This work is a situation analysis of reported human rights abuses that have characterized the COVID-19 controls and lockdown in some countries of the world. This is as…

Abstract

Background: This work is a situation analysis of reported human rights abuses that have characterized the COVID-19 controls and lockdown in some countries of the world. This is as documented by reliable mass media sources, relevant international organizations and human rights non-governmental organizations between January 2020 to April 2020.

Methods: A combined content analysis, critical analysis, and doctrinal method is applied in this study in line with the reproducible research process. It is a secondary-data-based situation analysis study, conducted through a qualitative research approach.

Findings: The findings revealed among other things that: COVID-19 lockdowns and curfews' enforcement by law enforcement officers contravened some people's fundamental human rights within the first month. Security forces employed overt and immoderate forces to implement the orders. The lockdown and curfew enforcements were not significantly respectful of human life and human dignity. The COVID-19 emergency declarations in some countries were discriminatory against minorities and vulnerable groups in some countries.

Research limitations/implications: This report is based on data from investigative journalism and opinions of the United Nations and international human rights organizations, and not on police investigations or reports. The implication of the study is that if social marketing orientations and risk communication and community engagement attitudes were given to the law enforcement officers implementing the COVID-19 lockdowns and or curfews, the human rights and humanitarian rights breaches witnessed would have been avoided or drastically minimized.

Originality: The originality of this review is that it is the first to undertake a situation analysis of the COVID-19 lockdowns and curfews human rights abuses in some countries. The study portrayed the poor level of social marketing orientations and risk communication and community engagement attitudes amongst law enforcement officers, culminating in the frosty police-public relationships.

Details

Emerald Open Research, vol. 1 no. 4
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 7 January 2022

Ana Martínez-Catena, Montse Subirana-Malaret and Falgars Subirana-Malaret

Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study…

1396

Abstract

Purpose

Law enforcement agencies and police officers' efforts were crucial to oversee the public health measures and legal regulations introduced during the Covid-19 pandemic. The study had two objectives: to examine the strategies implemented by law enforcement agencies in Catalonia (Spain) to monitor the pandemic and to explore the adverse working conditions of police officers and their personal difficulties during the state of alarm.

Design/methodology/approach

A total of 96 experienced police officers completed a closed-ended, anonymous online survey. In addition, complementary information was collected about the management of law enforcement agencies through open interviews. A descriptive analysis was carried out and the association between variables was explored.

Findings

In general terms, law enforcement agencies managed the uncertainty of the situation, with a focus on official information and communication channels between officers. However, many difficulties were reported by the police officers, such us inconsistency between rules, lack of preventive material or changes in work schedules. Besides, the officers' main concern, beyond the emotional impact suffered during this period, was the possibility of being infected or infecting others.

Practical implications

The congruence between the job requirements and resources, as well as the increase of communication channels during situations of high risk are important variables to assure good job development and personal satisfaction of police officers.

Originality/value

To the knowledge of the authors, at the time of writing this paper, this is the first study in Spain to explore the management of law enforcement agencies and police officers' personal experiences during the Covid-19.

Details

Policing: An International Journal, vol. 45 no. 1
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 23 June 2020

Umut Turksen and Adam Abukari

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering…

3290

Abstract

Purpose

This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU.

Design/methodology/approach

The study is guided by the combination of traditional and innovative research methods drawn from criminal law and justice, public regulatory theory and tax law, based on socio-legal and comparative methodologies.

Findings

The research shows that EU has achieved considerable amount of progress when it comes to meeting the TGPs. However, law and practice in EU Member States indicate that there are different legal, human and organisational approaches to fighting tax crimes. The TGPs could be strategically applied to complementing the EU’s Fifth Anti-Money Laundering Directive (AMLD) and other initiatives on Administrative Cooperation.

Research limitations/implications

Although the TGPs appear encompassing, there are opportunities to harness the potency of these principles and to provide more tailored principles that can help engineer sustainable remedies for countering tax crimes in the EU.

Practical implications

The paper critically analyses, through a multidisciplinary approach, the main legal, human and organisational factors influencing the prosecution of tax crimes in the EU Member States.

Social implications

Realignment and harmonisation of tax enforcement paractices in the EU Member States thus help in the reduction of tax gap resulting from tax offences.

Originality/value

The paper provides novel approaches and findings based on empirical info obtained from face-to-face focus groups with end users and law enforcement agencies in tax enforcement eco-system in ten different EU Member States.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 30 October 2019

José M. Durán-Cabré, Alejandro Esteller Moré, Mariona Mas-Montserrat and Luca Salvadori

The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected…

4544

Abstract

Purpose

The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.

Design/methodology/approach

The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities.

Findings

The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper.

Originality/value

Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

Details

Applied Economic Analysis, vol. 27 no. 81
Type: Research Article
ISSN: 2632-7627

Keywords

Open Access
Article
Publication date: 13 November 2018

Aqmarina Vaharani Paramaduhita and Elia Mustikasari

The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.

3550

Abstract

Purpose

The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.

Design/methodology/approach

This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows.

Findings

The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect.

Originality/value

All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

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