The purpose of this study is to investigate the relationship between psychological climate, catharsis, organizational anomie, psychological wellness and ethical…
The purpose of this study is to investigate the relationship between psychological climate, catharsis, organizational anomie, psychological wellness and ethical procurement behaviour in Ugandaʼs public sector, in order to understand better the conditions that foster or diminish procurement ethics in a developing country. Data for this study were collected from a sample of 1100 respondents out of which 460 usable questionnaires, representing a 42% response rate were received and analyzed. Results reveal that psychological climate, procurement planning and organizational anomie were significant predictors, accounting for 64% of the variance in ethical procurement behaviour. These results have both policy and managerial implications which we present and discuss in this paper.
Purpose – Bicycle riding provides a sustainable and affordable solution to many of the significant problems associated with motorised transport and physical inactivity. The provision of infrastructure plays an important role in encouraging people to begin and subsequently continue to ride bicycles and to do so safely.
Methodology – This chapter describes different types of on- and off-road infrastructure and reviews studies of their effects on rider numbers and safety. In addition, it looks at the roles that end-of-trip facilities and bikeshare programs can play in contributing to bicycle use and general transport sustainability.
Findings – Infrastructure characteristics can influence both perceived and objective levels of safety. It is important to identify and avoid treatments that increase perceived safety but are actually less safe. The type of infrastructure needed or desired differs between current and potential riders and according to trip purpose. Well-designed marked bicycle lanes on roads can reduce crash rates. Safety at intersections can be improved by: advanced green lights for cyclists, short cuts for right-hand turns, brightly coloured bicycle paths and advanced waiting positions for cyclists. Off-road facilities are generally safer, but intersections with roads must be carefully treated. Shared paths and footpaths are risky for older pedestrians (and older cyclists).
Implications – In many countries the provision of more infrastructure that increases the perceived safety of riding is needed to encourage cycling, particularly transport cycling and cycling by women.
Facilitation payments (petty corruption) are small payments to an officer or employee, public or private, who is responsible for a nondiscretionary service, in order to…
Facilitation payments (petty corruption) are small payments to an officer or employee, public or private, who is responsible for a nondiscretionary service, in order to facilitate, accelerate, or cheapen a procedure, for example, issuing a passport or connecting a house to a power distribution network. They are widespread in some countries, and are often considered irrelevant, but they have very large negative impacts in generating a culture of corruption, affecting the functioning of public offices or private companies and on costs for citizens. This chapter explains what facilitation payments are, why they are an ethical problem for people who pay and receive them, for companies and for society, and the positioning of the fight against those payments within the overall strategy against corruption.
The phenomenon of the ethnically homogeneous middleman group (EHMG) or ethnic trade network – the Chinese merchants in Southeast Asia, the Gujarati-Indians merchants in…
The phenomenon of the ethnically homogeneous middleman group (EHMG) or ethnic trade network – the Chinese merchants in Southeast Asia, the Gujarati-Indians merchants in East Africa, the Jewish merchants in medieval Europe, etc. – is ubiquitous in stateless societies, pre-industrial and in less-developed economies (Curtin, 1984). Neoclassical (Walrasian) theory of exchange cannot explain the existence of merchants let alone the phenomenon of the EHMG. This is because Neoclassical theory of exchange is a static theory of frictionless, perfectly competitive markets with the Walrasian auctioneer costlessly coordinating the plans of anonymous producers (sellers) and consumers (buyers) so as to achieve equilibrium. There is no role for merchants in the Neoclassical theory of exchange.
By using a leadership performance strategy based on the three key elements of productivity, teamwork and entrepreneurship, performance criteria can be measured. Presents an example of learning centres in a large company which illustrates how these performance criteria provided the motivation for people, through leadership modelling, to make measurable improvements in less than six months, with no expenditure of funds. It is also an illustration of conflicting performance criteria and the resulting risks.
Substance use disorders (SUDs) often co-occur with major depressive disorder (MDD), yet treatments targeting this comorbidity are limited, especially in resource limited…
Substance use disorders (SUDs) often co-occur with major depressive disorder (MDD), yet treatments targeting this comorbidity are limited, especially in resource limited settings where individuals with SUDs often receive treatment.
Based upon principles of reinforcement and behavioral economic models of substance use, as well as the Brief Behavioral Activation Treatment for Depression (BATD; Lejuez et al., 2011), the Life Enhancement Treatment for Substance Use (LETS ACT; Daughters et al., 2008) was developed to meet the unique needs of patients with MDD-SUD comorbidity.
The current manuscript presents a summary of the theoretical foundations and key components of LETS ACT.
A specific focus on increasing dissemination via the flexible delivery dependent on patient and treatment setting characteristics is provided throughout.
This paper aims to help auditors manage the risk of Foreign Corrupt Practices Act (“FCPA”) violations of the companies that they audit, particularly those with operations…
This paper aims to help auditors manage the risk of Foreign Corrupt Practices Act (“FCPA”) violations of the companies that they audit, particularly those with operations in Latin America.
First, the paper describes the relevant provisions of the FCPA. Second, it identifies the common schemes and transactions associated with heightened risk of FCPA liability in Latin America and provides recommendations to minimize this risk. Third, it discusses the responsibilities of auditors under U.S. securities laws and regulations with respect to the FCPA violations of their clients. Finally, it describes the sanctions that auditors could face if they fail to fulfill their responsibilities regarding these FCPA violations. The paper is based on data collected from various documents including laws, cases, accounting and auditing standards, litigation releases, press releases, deferred prosecution agreements, and enforcement actions.
Auditors have a responsibility under Section 10A(a) of the Exchange Act to design procedures that provide reasonable assurances of detecting the FCPA violations of their clients, which are illegal acts with direct and material effects on the financial statements. In addition, auditors have a responsibility under Section 10A(b) of the Exchange Act to report the violations of the FCPA that they detect during the audit to the appropriate level of management. If management does not take the necessary remedial steps, auditors must report FCPA violations to the U.S. Securities and Exchange Commission. In order to reduce their FCPA-related liability and fulfill their responsibilities under U.S. securities laws and accounting standards, auditors should closely scrutinize transactions with a high risk of FCPA liability. An analysis of FCPA cases occurring in Latin America reveals six categories of transactions with heightened FCPA risk.
Originality/value of paper
While there is much literature regarding a company’s compliance with the FCPA, there has not been much literature about the auditor’s responsibilities with respect to the FCPA violations of their clients. This paper attempts to start bridging this gap by providing guidance to auditors regarding their responsibilities to detect and report FCPA violations.
The purpose of this paper is to provide executive management at a regional university with empirical data to justify, or otherwise, a substantial outlay of funds to…
The purpose of this paper is to provide executive management at a regional university with empirical data to justify, or otherwise, a substantial outlay of funds to support bicycle commuting as a viable strategy for the reduction of traffic congestion.
A custom designed questionnaire was completed by 270 participants who were enrolled in a first year undergraduate science, technology and society course which focussed on the environment and sustainability issues. The questionnaire targeted the likelihood that participants would use a bicycle to commute to university and the factors which influenced the decision to bicycle commute.
Principal components analysis identified a common underlying construct which addressed the likelihood to ride to university and involved the opportunity to ride on bike paths, the availability of appropriate facilities at the institution, knowledge of other people who rode to university and the number of study contact hours on a given day. Qualitative analysis identified route safety as the primary factor influencing the decision to bicycle commute. No association was identified between the likelihood to bicycle commute and the participants' confidence or experience level in riding a bicycle. While the study provides evidence to support the expenditure required to develop an appropriate built environment which facilitates bicycle commuting, it indicates that such action taken in isolation will have minimal effect on increasing this mode of commuting.
The study was conducted to meet the needs of a particular institution and is not considered generally applicable. However, it provides a framework for others who may wish to conduct similar research.
This study targets a perceived gap in the literature in relation to the attitude of tertiary students towards bicycle commuting and provides empirical evidence to support bicycle commuting as a sustainable transport option.