Search results

1 – 10 of over 71000
Book part
Publication date: 18 January 2021

Gonca Güngör Göksu and Serdar Dumlupinar

In this study, various acts including regulations of public financial management, fiscal responsibility, and state budget in the selected six countries were subjected to different…

Abstract

In this study, various acts including regulations of public financial management, fiscal responsibility, and state budget in the selected six countries were subjected to different readability tests, and an international comparison was made. The fiscal responsibility act of six countries – Turkey, the UK, India, Australia, Canada, and Pakistan – were included in the study and analyzed. Each country was analyzed under its official language. Since English is an official language of all of the countries except for Turkey, the authors have evaluated the fiscal responsibility acts of these countries using the following readability tests: Flesch Reading Ease, Flesch-Kincaid, Gunning-Fog, and Dale-Chall. Additionally, Public Financial Management and Control Law No. 5018 approved in Turkey was analyzed by the Ateşman Readability Test which was uniquely designed for Turkish grammar rules. The acts discussed in the study were analyzed not only as a whole but also in parts and subsections. According to the results of the study, the levels of readability of the existing laws in most of the selected countries are very difficult to understand for a university graduate. However, when the readability level of the British Budget Responsibility and National Audit Act tested as parts and subsections and a whole, it was rated at a level a university student could understand. This study analyses the readability and intelligibility of acts related to fiscal responsibility and the state budget in six selected countries, adopting Anglo-Saxon public administration model and making an inter-country evaluation. Since it is important that citizens have enough information about legislation for a citizen-oriented understanding, a legislation system that is understood by the larger part of the society is essential.

Details

Contemporary Issues in Public Sector Accounting and Auditing
Type: Book
ISBN: 978-1-83909-508-5

Keywords

Book part
Publication date: 11 June 2003

Kevin Olson

The United States adopted a new welfare regime in 1996. The centerpiece of this legislation is a notion of personal responsibility that redefines the relation between individuals…

Abstract

The United States adopted a new welfare regime in 1996. The centerpiece of this legislation is a notion of personal responsibility that redefines the relation between individuals and the state. I use this law as a foil to outline a new paradigm of legal research. We must understand welfare, I argue, as part of a self-referential legal system. Law is legitimated by particular kinds of fair, democratic political agreement. When material inequalities undermine political participation, however, the law must insure the bases of its own legitimacy through welfare. Welfare law is thus vital to a nation’s legal system as a whole. Seen from this perspective, the current American welfare system fails to fulfill the basic presuppositions of legal legitimacy.

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Studies in Law, Politics and Society
Type: Book
ISBN: 978-0-76231-032-6

Abstract

Details

Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Article
Publication date: 29 February 2024

Samiksha Mathur and Sonu Agarwal

This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal…

Abstract

Purpose

This paper aims to discuss the positioning of international organisations (IOs) in the realm of international law. It proposes a more robust approach, arguing IOs have legal obligations akin to states to the extent which could be fulfilled by them. This paper suggests making IOs parties to international treaties like the International Covenant on Civil and Political Rights (ICCPR), International Covenant on Economic Social and Cultural Rights (ICESCR) and Geneva Convention 1949 to codify their international responsibilities. In addition, it proposes amending multilateral treaties to grant IOs membership and create binding legal obligations for them, thereby enhancing the overall legal framework for IOs.

Design/methodology/approach

The paper opted for qualitative analytical approach of research by referring to international treaties and scholarly papers.

Findings

The authors have evaluated the bindingness of international law on IOs. The authors argue that jus cogens and customary international law are equally binding on IOs. However, treaties could only be binding on IOs to the extent of their consent. The authors have assessed prior violations of IOs. The authors argue that, to prevent such violations by IOs, creating obligations is the first step. Second, amendments are required in the existing international treaties that reflect the foundations of international humanitarian and international human rights law like the Geneva Convention 1949, ICCPR, and ICESCR, to permit IOs to join these treaties, resulting in binding international legal obligations.

Research limitations/implications

The most prominent assertion of this paper is that IOs as subjects of international law are bound by the principles of international law, including treaty law with consent, customary international laws, general principles of law and peremptory norms. To fulfil these obligations, a regime needs to be introduced wherein amendment is made in treaties to make IOs parties to them and structuring the law on responsibility for IOs. Considering the multifaceted nature of IO, the role it performs in contemporary times requires them to be bound by rules of international law just like states. There is a need to settle their position in global governance and give them more teeth to understand and fulfil their duties to ensure smooth functioning in the long run.

Originality/value

The paper fulfils an identified gap in the positioning of IOs under the international law.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 12 October 2012

Lynn Westbrook and Jeanine Finn

Working toward a symbolic interactionist understanding of information provision by multiple agencies responding to crisis situations, in this paper the authors aim to examine…

Abstract

Purpose

Working toward a symbolic interactionist understanding of information provision by multiple agencies responding to crisis situations, in this paper the authors aim to examine mandated information provision on the part of US law enforcement to survivors of intimate partner violence.

Design/methodology/approach

The authors conducted a detailed content analysis of 1,793 documents supplied by local law enforcement agencies from over 700 cities from all 50 US states. Documents were coded within a framework that identified 18 information elements corresponding to four emergent situations commonly found within the survivors’ small world, as well as codes to note level of responsibility expressed by law enforcement and affective tone.

Findings

Law enforcement expressed the greatest responsibility for those information elements related to their immediate purview – generally, how to engage with the police themselves in an initial crisis situation. However, information related to community social services, related to “later” survivor situations was included in the documents almost as frequently, but with less expressed direct responsibility.

Originality/value

Agencies providing information to survivors of crisis situations are frequently working within an environment that is bounded by overlapping governmental and private actors who may have different norms, agendas, and priorities. Developing a symbolic interactionist model that allows for the co‐existence of these different approaches, and articulates their interaction, can help IS professionals support these actors who may be struggling with minimal preparation for information interactions.

Book part
Publication date: 4 July 2019

Dmitry A. Lipinsky, Victoria V. Bolgova, Aleksandra A. Musatkina and Tatiana V. Khudoykina

The purpose of the research is to determine the essence and notion of economic violation of law and their varieties, and to determine the reasons that lie in the basis of this…

Abstract

The purpose of the research is to determine the essence and notion of economic violation of law and their varieties, and to determine the reasons that lie in the basis of this negative social phenomenon. The authors use the philosophical law of integrity and struggle of contradictions and rather-legal, historical and legal, and formal and legal methods of scientific cognition. Such laws of dialectics and transition of quantitative changes into qualitative changes, negation of negation, and others are used. Signs and types of economic violations of law are analyzed and their predetermination by the conflict character of economic relations is noted. Comparison of economic violations of law that are peculiar for administrative and market models of economy is performed. The universal character of economic relations as objects of legal protection is shown. Classification of economic violations of law, based on the level of their public danger and spheres of distribution, is provided. Special attention is paid to civil and legal violations of law as a variety of economic violations of law, based on not anti-social settings of the subject but conflict with the borrowed system of values, which is alien to most members of society. The notion “economic violation of law” is of the collective character and includes illegal actions regarding economic relations, and the latter are of the conflict character due to different interests of subjects, the existing competition, and striving for obtaining profit. Economic violation of law is an illegal form of solving the existing conflict, which leads to application of measures of legal responsibility. The causes of economic violations of law could be overcome by implementation of the values and ideals of justice in the legal norms. They should be based on historical, cultural, spiritual, and legal traditions. All that is imposed artificially is destined for rejection and creation of new conflicts, including economic violations of law.

Article
Publication date: 10 February 2020

Justin W. Patchin, Joseph Schafer and John P. Jarvis

Cyberbullying – using technology to intentionally and repeatedly engage in bullying behaviors – has gained considerable public attention over the last decade. Parents and…

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Abstract

Purpose

Cyberbullying – using technology to intentionally and repeatedly engage in bullying behaviors – has gained considerable public attention over the last decade. Parents and educators regularly instruct students about appropriate online behaviors and threaten consequences for misbehaviors. The role and responsibility of law enforcement officers in preventing and responding to cyberbullying incidents remains uncertain. While clear violations of the law (e.g. threats of physical harm) most directly implicate the police, other – more common behaviors – such as rumor spreading or hurtful online commenting do not. The paper aims to discuss this issue.

Design/methodology/approach

The current study surveyed 1,596 law enforcement supervisors attending the Federal Bureau of Investigation’s National Academy (NA) program. The survey instrument assessed perceptions of law enforcement responsibility in cyberbullying incidents. Data were collected in three waves over a nine-year period, allowing the measurement of attitudinal changes over time.

Findings

The authors find that certain officer characteristics are associated with a greater interest in responding to different types of cyberbullying (including having children at home and having previous experience dealing with cyberbullying) and that these perceptions have evolved over time.

Research limitations/implications

The data are specific to law enforcement leaders who participated in the NA and are therefore not generalizable to all officers. Nevertheless, implications for explaining variance and law enforcement involvement in cyberbullying incidents are discussed.

Originality/value

This is the first study to survey law enforcement leaders over time to assess their evolving perceptions of law enforcement’s role in addressing cyberbullying among youth.

Details

Policing: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 1363-951X

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Open Access
Article
Publication date: 6 November 2017

Marlies Hesselman and Lottie Lane

The purpose of this paper is to examine the roles and responsibilities of non-state actors (NSAs) in contributing to disaster governance from an international human rights law

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Abstract

Purpose

The purpose of this paper is to examine the roles and responsibilities of non-state actors (NSAs) in contributing to disaster governance from an international human rights law (IHRL) perspective. In particular, it examines how non-governmental organizations (NGOs) and business enterprises are implicated.

Design/methodology/approach

The paper analyzes a range of IHRL instruments, particularly treaties and international soft-law documents, and it utilizes the concepts “human rights-based approaches” (HRBAs) and “direct”/“indirect” human rights obligations to frame and understand how IHRL responsibilities for NSAs arise from these instruments.

Findings

IHRL not only includes relevant standards for NSAs in the area of disaster management, but NGOs and businesses also actively engage with IHRL and HRBAs by means of (soft) self-regulatory instruments to further clarify their responsibilities.

Research limitations/implications

The findings are of interest to all actors involved in disaster governance, and are instructive for NGOs and businesses seeking to improve the design of disaster management activity. The research addresses only the responsibility of NGOs and private companies, but the framework of analysis set out is equally of interest to other actors’ activities.

Originality/value

The implications of IHRL for NSAs involved in disaster management are still poorly understood, despite their vast engagement. This study contributes by clarifying the roles and IHRL responsibilities of NGOs and businesses specifically, and articulates how applications of HRBAs may improve the protection of persons.

Details

Disaster Prevention and Management, vol. 26 no. 5
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 1 March 2001

Duane Windsor

Corporate social responsibility is one of the earliest and key conceptions in the academic study of business and society relations. This article examines the future of corporate…

13955

Abstract

Corporate social responsibility is one of the earliest and key conceptions in the academic study of business and society relations. This article examines the future of corporate social responsibility. Bowen's (1953) key question concerned whether the interests of business and society merge in the long ran. That question is assessed in the present and future contexts. There seem to be distinctly anti‐responsibility trends in recent academic literature and managerial views concerning best practices. These trends raise significant doubts about the future status of corporate social responsibility theory and practice. The vital change is that a leitmotif of wealth creation progressively dominates the managerial conception of responsibility. The article provides a developmental history of the corporate social responsibility notion from the Progressive Era forward to the corporate social performance framework and Carroll's pyramid of corporate social responsibilities. There are three emerging alternatives or competitors to responsibility: (1) an economic conception of responsibility; (2) global corporate citizenship; and (3) stakeholder management practices. The article examines and assesses each alternative. The article then assesses the prospects for business responsibility in a global context. Two fundamentals of social responsibility remain: (1) the prevailing psychology of the manager; and (2) the normative framework for addressing how that psychology should be shaped. Implications for practice and scholarship are considered.

Details

The International Journal of Organizational Analysis, vol. 9 no. 3
Type: Research Article
ISSN: 1055-3185

Article
Publication date: 1 December 2001

Geoffrey P. Lantos

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different…

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Abstract

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different perspectives on the proper role of business in society, from profit making to community service provider. Suggests that much of the confusion and controversy over CSR stem from a failure to distinguish among ethical, altruistic and strategic forms of CSR. On the basis of a thorough examination of the arguments for and against altruistic CSR, concurs with Milton Friedman that altruistic CSR is not a legitimate role of business. Proposes that ethical CSR, grounded in the concept of ethical duties and responsibilities, is mandatory. Concludes that strategic CSR is good for business and society. Advises that marketing take a lead role in strategic CSR activities. Notes difficulties in CSR practice and offers suggestions for marketers in planning for strategic CSR and for academic researchers in further clarifying the boundaries of strategic CSR.

Details

Journal of Consumer Marketing, vol. 18 no. 7
Type: Research Article
ISSN: 0736-3761

Keywords

1 – 10 of over 71000