Search results

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The purpose of this paper is to contrast the historical rise of the managerial function and its reception in law. It thus contributes to the debates on the separation of ownership and control, by showing that managers were never recognized in law. As a result, the managerial function was not protected in law.

This paper brings together management history and the history of UK company law to study the emergence of management in the early twentieth century and the law’s response. The authors bring new historical evidence to bear on the company law reforms of the second half of the twentieth century and, in particular, on the changes inspired by the Cohen Committee report of 1945.

Scientific progress and innovation were important rationales for the emergence of managerial authority. They implied new economic models, new competencies and wider social responsibilities. The analysis of this paper shows that these rationales have been overlooked by company law. The lack of conceptualization of the management in law allowed reforms after 1945 that gave shareholders greater influence over corporate strategy, reducing managerial discretion and the scope for innovation.

This paper focuses on the UK. Further research is needed to confirm whether other countries followed a similar path, both in terms of the emergence of management and in terms of the law’s approach.

This paper is the first, to the authors’ knowledge, to examine the law’s historical approach to management. It calls for a reappraisal of the status of managers and the way corporate governance organizes the separation of ownership and control.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This paper aims to synchronize the various constitutional regulations that regulate the natural disaster management in Indonesia, especially those which apply in the Yogyakarta Special Territory after disaster through a legal interpretation and construction method to find a community empowerment-based disaster management model, which suits the Indonesian ideals of law.

This research is carried out in the Yogyakarta Special Territory province; this research uses the juridical normative method or the method with the doctrinal or the juridical normative approach. The approaches used in this research are the conceptual approach, statute approach and the sociological approach.

The numerous constitutional regulations that are formed and implemented to regulate the disaster management in Yogyakarta Special Territory cannot yet run its function as an integrating mechanism efficiently. This is mainly because the handling of disasters is usually responsive, without clear planning.

In numerous constitutional regulations, there is a synchronization between the regulations on the society’s rights and responsibilities in disaster management. The point of these regulations is that they state that every citizen has the right to obtain social protection and a sense of safety. They have the right to obtain education, trainings and skills in the establishment of disaster management. Also, they have the right to participate in policies, in accessing information on disaster prevention policies.

Efforts of response toward a disaster should be neither exclusive nor partial. A condition of disaster is a complex condition, which usually asks for a holistic response from various perspectives and experiences. It needs effective teamwork between various institutional groups. Basically, it will not be effective if it is run by a single agency exclusively. Indonesia needs a clear disaster management and needs to synchronize the law for disaster mitigation for minimize the natural disaster impact.

Various constitutional regulations made and applied to regulate disaster management in the Yogyakarta cannot yet run its function as an efficient integrating mechanism, as the law cannot yet undergo the rearrangement of the productive process in the society optimally. The goals determined in the execution of the disaster management are often not legitimized by the society, and they do not yet give a full sense of justice to them. Recovery after Yogyakarta earthquake is a slow process.

This is a relatively new research, as other researches focused on the disastrous impacts of the Yogyakarta earthquake. The disaster management system must consider and must be responsive toward diversity, differences and competition, which may arise due to social, economic, political, community and even religious factors. These differences often create a dynamic and complex relation. A wrong manner in handling this may cause horizontal conflicts.

To present qualitative data illustrating how some of the largest law enforcement agencies in the USA use risk management in their efforts to control police liability.

To explore this topic, two main data sources were utilized: telephone interviews with 354 law enforcement agencies identified the prevalence of the use of risk management by police agencies; and survey data from police agencies provided descriptive information about the roles, duties, and placement of risk managers within each police organization.

Telephone interviews revealed that 14 of the 354 (0.039 percent) law enforcement agencies identified risk management as one of several tools they use to control police‐related liability within their organizations. This finding is surprising, given the increase in costs associated with settlements/payouts for police‐involved litigation and liability claims over the past few decades.

Future research should identify the reasons why police agencies choose not to use risk management in their police liability management efforts. In addition, future research should explore how the characteristics of city government and/or political culture are associated with the use of risk management by law enforcement agencies.

This paper can serve as a basic resource for police scholars and practitioners, city/county attorneys, risk managers, and various other city/county agents that are interested in learning about risk management as a way to manage police liability.

This paper presents the first national study of risk management in police agencies in the USA.

This paper aims to examine the concerns and implications of the recently enacted Property Management Services Ordinance (Cap. 626) (PMSO) of Hong Kong.

A review was undertaken to identify the characteristics of the property management-related legislation of common law jurisdictions similar to Hong Kong, which include Australia, Canada and the United Kingdom. Then, the development of the property management-related ordinances in Hong Kong and the key features of the PMSO were examined. Finally, a case study was conducted to demonstrate the potential problems of the PMSO.

There are various kinds of legislative controls on property management services in the above common law jurisdictions. The PMSO, which is the first to regulate property management services providers through a licencing system and introduce control on training and professional development, imposes limits on freedom of contract and self-regulation of professionals. Potential problems with the implementation of the PMSO are also revealed.

This research analyses four common law jurisdictions. Property management services contracts in these jurisdictions are subject to governance by their case laws and market operations.

By virtue of the new licencing system of the PMSO, property management services contracts in Hong Kong become a new kind of specific contracts.

This paper illustrates the relationship between freedom of contract and public benefit. It contributes knowledge to the area of government policy formulation in property management.

This paper aims to assess to which extent the legality of electronic archive management can realize Indonesia E-government. This aspect of legality can have a significant impact on the application ofe-government in a country. The legality focuses on the archival legislation of the Republic of Indonesia in discussion related to the management of electronic archives.

The method used in this research is content analysis with qualitative research approach. The data for this research was taken from the Undang-Undang Kearsipan Indonesia (Indonesia Archives Constitution) documents that is available on the official website of Arsip Nasional Republik Indonesia (ANRI) (National Archives of the Republic of Indonesia). To complete the discussion in this paper also conducted literature study using secondary literature sources.

From the aspect of legality, the management of electronic archives does not yet support the implementation of Indonesia E-government. From the aspect of legality, the laws governing the management of electronic archives has not yet existed, there is only the Regulation of the Head of the National Archives regarding the guidelines of general policy for electronic records management in 2012.

This research is limited to the identification of comprehensive analysis on all documents of the ANRI on the management of electronic archives in the context of Indonesia E-government. From that, the gap between those aspects can be examined.

This paper reveals the importance of legality in the form of regulation of electronic records management in Indonesia E-government. Findings from this research can be useful for the Indonesia E-government program.

Research with content analysis method on management of electronic archive on Law of Archiving in Republik Indonesia has never been done before. This also applies to the research on the relationship between the management of electronic archives with the application of Indonesia E-government.

This paper seeks to redress the imbalance between technology and information by first examining three models of Knowledge Management with reference to the law firm context. Secondly, it examines the relationship that exists between the harnessing of corporate knowledge and the overall goals of a law firm, and in particular law firm profitability. Finally, given the existence of this relationship, it provides some signposts for the development of a Law Firm Knowledge Management Strategy.

The purpose of this paper is to provide an overview of prevailing issues in UK legal education in terms of current developments and changing patterns.

The paper is designed to bring together a range of perspectives which inform how legal education is changing in terms of key spheres of influence. The authors are directly involved with the Committee of Heads of University Law Schools in the UK and also have extensive experience of managing law programmes in business and management environments. This experience provides a dynamic opportunity to lead ideas for change whilst being at the forefront of policy and strategy.

Globalisation of legal, business and management education indicates that the stimuli operating in one jurisdiction are not without response to others. Universities are subject to external influences which impact on the extent to which law schools are able to operate. Political, social, economic and technological factors shape the nexus between external factors and internal spheres of influence. In many ways, law schools appear well‐placed within business or management schools to maximise opportunities to lead change most effectively. This wider perspective provides the ability to transcend local influences and create a more contemporary environment in which to enhance legal education in a global context.

The value of this paper is to highlight current challenges for those in positions of policy‐making and strategic responsibility in law schools. It provides an awareness of prevailing issues in order to inform thinking about how best to position legal education given the changing influences which shape legal education in a global context.