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Article
Publication date: 14 November 2023

Michał Kania and Marta Andhov

The purpose of this paper is to analyze the recently enacted Regulation (EU) 2022/2560 of the European Parliament and of the Council of December 14, 2022, on foreign subsidies…

Abstract

Purpose

The purpose of this paper is to analyze the recently enacted Regulation (EU) 2022/2560 of the European Parliament and of the Council of December 14, 2022, on foreign subsidies distorting the internal market (foreign subsidies regulation [FSR]) and its repercussions on the European Union (EU) public procurement marketplace and corporations from third countries. The purpose of this paper is to analyze the geopolitical and economic backgrounds for the Regulation and its efficiency.

Design/methodology/approach

In this study, the authors used doctrinal and analytical legal methodologies, meticulously examining pertinent EU law sources. The authors systematically collated and scrutinized applicable literature and legislative process materials to discern the essence and substance of the norms enshrined in the law. In this study, the authors also applied a socio-legal methodology when focusing on the economic and geopolitical context surrounding the adoption of the FSR. The contextual analysis traces the evolution of changes in international cooperation and recent political shifts.

Findings

Implementing the FSR should pave the way for a more equitable competitive landscape within the EU public procurement market, bolstering EU values. However, its potential to prolong public procurement procedures and create uncertainties regarding their outcomes could pose challenges, possibly affecting the effectiveness of public procurement regulations. Only time will reveal the extent of the EU’s interventionist approach and how necessary adjustments must be made to align with market demands.

Social implications

This study highlights socially relevant aspects of the implementation of EU policies – European New Green Deal and European Industrial Policy in the context of public procurement. The analysis contained in this study concerns issues directly related to meeting the collective needs of the citizens.

Originality/value

To the best of the authors’ knowledge, this study is the first in-depth analysis of the solutions contained in the FSR in terms of geopolitical and economic aspects. Furthermore, there have been no studies so far, which have analyzed the FSR in detail from the point of view of its effectiveness. The effectiveness concept contained in this study is the authors’ own solution.

Details

Journal of Public Procurement, vol. 24 no. 1
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 1 March 2024

K. Thomas Abraham

This paper aims to elucidate responsible leadership as a construct with strong moral and ethical underpinnings, as well as a focus on multiple stakeholders and the triple bottom…

Abstract

Purpose

This paper aims to elucidate responsible leadership as a construct with strong moral and ethical underpinnings, as well as a focus on multiple stakeholders and the triple bottom line. This paper also highlights the interdependence of the economic, social and environmental dimensions of a business to achieve corporate sustainability.

Design/methodology/approach

This conceptual paper is the outcome of analysing and synthesizing the findings of the literature review on three main constructs: responsible leadership, triple bottom line and corporate sustainability. This review enabled the development of logical associations among these constructs.

Findings

The literature revealed logical associations between responsible leadership, the triple bottom line and corporate sustainability. All three constructs embody the three dimensions of economic, social and environmental sustainability, which form the basis of the associations.

Practical implications

Responsible leadership, grounded in stakeholder theory, goes beyond the traditional dyadic leader–follower relationship to influence multiple stakeholders within and outside the organization and achieve positive outcomes for both the organization and society. Multiple levels of outcomes and higher levels of organizational performance for businesses are the hallmarks of responsible leadership.

Originality/value

This paper highlights the importance of responsible leadership and triple bottom-line performance for corporate sustainability. Responsible leadership has the potential to create significant impact on business and society, to achieve long-term corporate sustainability. A conceptual model of responsible leadership is also proposed to show the association between responsible leadership, the triple bottom line and corporate sustainability.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Open Access
Article
Publication date: 5 February 2024

Ariadna H. Ochnio

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption…

Abstract

Purpose

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Design/methodology/approach

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

Findings

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

Originality/value

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 19 October 2023

Jaffar Yakkop Alkhayer and Chander Mohan Gupta

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental…

Abstract

Purpose

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental principles and concepts of arbitration.

Design/methodology/approach

Using a doctrinal analysis approach, the paper draws on legal principles, antimoney laundering regulations and relevant literature to explore the topic. It considers relevant international treaties, standards set by the financial action task force on money laundering, cases and arguments from legal analysts and experts.

Findings

The paper identifies three options for arbitrators: disregarding suspicions, initiating an investigation or terminating the proceedings. Disregarding suspicions is deemed inappropriate, as it may facilitate the concealment of financial crimes. Initiating an investigation is seen as a preferable option, aligning with the arbitrator’s role and the public interest in nullifying contracts linked to criminal conduct. Terminating the proceedings is not recommended, as it contradicts the principle of natural justice. The paper emphasizes the importance of reasonable grounds for suspicions, notifying the parties, and allowing them to address the concerns.

Originality/value

This paper contributes to the existing literature by comprehensively analyzing the compatibility of these options with arbitration principles and concepts. It underscores the need for clear laws and directives to guide arbitrators in addressing financial crimes within the arbitration process, maintaining a balance between party autonomy and preventing the misuse of arbitration for illicit activities.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Abstract

Details

Time of Death
Type: Book
ISBN: 978-1-80455-006-9

Article
Publication date: 27 May 2021

Birgit Schenk, Mateusz Dolata, Christiane Schwabe and Gerhard Schwabe

By increasing the digitalization of commercial services citizens' expect more from public services. First of all, this study will strive to identify which problems citizens…

Abstract

Purpose

By increasing the digitalization of commercial services citizens' expect more from public services. First of all, this study will strive to identify which problems citizens encounter when they use a complex public service: preparation of an application for a building permit. In the light of the popularity of omnichannel approaches, the study then explores how omni-channel could help to address the problems which have been identified.

Design/methodology/approach

We implement the first phases of an action design science research project. We collect data both from citizens and public agencies and frame them as transparency problems. These abstract problems are then addressed by an omnichannel service provision as an abstract solution. The abstract solution is then instantiated in a design in the form of a user scenario developed in collaboration with current and future public officials.

Findings

The analysis uncovers multiple transparency issues: it distinguishes between process, case, language, cross-channel and cost transparency. One root cause of the transparency issues observed is the lack of service transparency which defines the purpose and scope of a ser-vice. We therefore recommend defining a service-strategy before informational and technical aspects of an omnichannel approach can be implemented. Following this strategy, omnichannel offers public administrations unique opportunities to excel in citizens' service provision.

Originality/value

The study provides insights into how citizens view complex public services. For researchers, this study offers the conceptualization as transparency issues. Practitioners from the public administrations can also benefit from the concept and vision of omnichannel public services.

Details

Information Technology & People, vol. 37 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Book part
Publication date: 4 April 2024

Phan Anh Tu

This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects…

Abstract

This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects of firm characteristics and contextual characteristics determine firm bribery behavior. Entrepreneurs make choices based on perceptions of a specific pressure due to organizational characteristics (internal pressures) or due to context (external pressures). The relationship between firm characteristics, context, and bribery was estimated using unique data from a survey of 606 Vietnamese entrepreneurs. We controlled for various entrepreneurial, organizational, and industrial characteristics. The exploratory findings support firm attributes hypotheses, which is a negative relationship between firm size and bribery and a nonmonotonic U-shaped relationship between firm age and bribery. Besides, the effects of context on bribery are also found. Specifically, the result supports a positive relationship between competition and bribery and a negative relationship between the quality of the government and bribery.

Details

Advances in Pacific Basin Business, Economics and Finance
Type: Book
ISBN: 978-1-83753-865-2

Keywords

Abstract

Details

The Impact of ChatGPT on Higher Education
Type: Book
ISBN: 978-1-83797-648-5

Article
Publication date: 13 March 2024

Salma Chakroun and Anis Ben Amar

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to…

Abstract

Purpose

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

Design/methodology/approach

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

Findings

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

Practical implications

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

Originality/value

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

Details

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

Keywords

Article
Publication date: 16 February 2024

Narongdej Phanthaphoommee and Sunida Siwapathomchai

This article seeks to provide a fresh perspective on the methodological approach to studying caregiving in a transnational context by analysing, local caregiver’s lifeworld…

Abstract

Purpose

This article seeks to provide a fresh perspective on the methodological approach to studying caregiving in a transnational context by analysing, local caregiver’s lifeworld, informal interpreting/translation and professional communication with foreign retirees.

Design/methodology/approach

This project explores the complex and multifaceted meanings of everyday objects through diffractive vignettes to illuminate the communicative entanglements that arise between caregivers and foreign retirees receiving care in Thailand. To identify intra-actions in caregiving, we collected data through informal interviews, observations and various artefacts before combining them in a group of potential communicative relationships by creating a narrative summary of situations.

Findings

Communicative relationships in the vignettes are multidimensional, with diverse logics underlying choices, rapport formation and communication effectiveness. This premise also illuminates how caregivers perceive and intra-act with their accommodation strategies, considering trust, comfort and comprehension. Our findings were also discussed with the concept of communication accommodation theory.

Originality/value

As an extension of the post-humanist approach to the diffractive reading of vignettes, this study sees its value in studying agent-related informal translation/interpreting and human-to-human relationships.

Details

Qualitative Research Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1443-9883

Keywords

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