Search results

As a Nordic country, Finland is known as a nation with a low level of perceived corruption. This chapter analyzes how corruption is controlled in Finland by asking first, how the different forms of corruption can be identified, including the context and risk areas of corruption; second, what the policies, authorities, and tools for curbing corruption are; and third, how effective are these measures for controlling corruption in Finland. This chapter describes the different aspects of corruption and the corruption control system in Finland, including the level of perceived corruption, anti-corruption regulations, tools and instruments for curbing corruption, and the main watchdog institutions. The main finding is that the control system has worked well so far but it needs reform in the future. The concluding section deals with some challenges facing the control system.

In this chapter, I examine how racial disparities in punishment for nonviolent drug crimes align with significant differences in how the black and white drug problems are constructed in media, law enforcement, and academia.

By examining differences in how the black and white drug problems have been constructed over the past 70 years for the opioids (heroin, prescription painkillers), cocaine (both powder and crack), and marijuana, I illustrate how these distinct representations of the black and white drug problems accompany more punitive policies in response to black drug epidemics even as white drug epidemics are typically met with tolerance or indifference.

Historically, powerful interest groups like media and law enforcement have benefitted from circulating myths and exaggerations about the illegal drug problem that encourage punitive drug policies. By contrast, at least some academics have benefitted from taking the opposite tack and debunking many of these myths. Unfortunately, academics have been less willing to challenge myths about the black drug problem than the white drug problem. Indeed, some academics actually reinforce many of the myths about the black drug problem promoted by media and law enforcement.

This chapter builds upon a substantial academic literature that challenges myths about illegal drug use by whites. However, it goes beyond this literature to consider the paucity of similar academic research exposing media and law enforcement myths about the black drug problem.

Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth semi-structured interviews conducted in 2006 with 26 senior tax executives from 15 Silicon Valley-based companies. We also draw on documentary evidence including the relevant 10K reports and take an interpretive approach to the analysis. Many of the performance measures referred to in prior literature were employed in the companies. There was no evidence to suggest the profit centre performance measurement model is being adopted by MNEs for their tax departments. Two distinct aspects particularly exercised the interviewees, that is, the effective tax rate (ETR) and post-tax versus pre-tax performance measurement. Many interviewees did not perceive the ETR as being an appropriate measure of performance, yet they recognised its importance internally and externally. Many companies worked on the basis that there is an ‘acceptable range’ of ETRs which won’t give rise to any unwanted questions. Most interviewees shared the view that a post-tax basis of measuring performance of business units might only serve to increase tax risks, preferring instead for the in-house tax executives to remain the exclusive tax knowledge experts. This study contributes to the diversification of tax research within accounting by demonstrating how qualitative work can provide unique insights. It enhances our understanding of how performance measurement of tax might influence the tax-planning behaviour of in-house tax executives and cautions against exclusive reliance on the ETR as a measure of the effect of tax planning.

Social movement scholarship points to the significance of collective identity in social movement emergence. This chapter examines the relationship between structural identities, such as race, gender, and sexuality, and the collective identity of student activist conferences in order to analyze how groups succeed or fail at engaging difference. Utilizing ethnographic participant observation at two student activist conferences – one of majority Black students and the other of majority white male students – this chapter employs an intersectional framework in analyzing the resonance of organizational collective action frames. This chapter finds that cultural resonance, frame centrality, and experiential commensurability are all important factors in engaging difference, and that the utilization of political intersectionality in framing may shape frame resonance. This framework that applies intersectionality to framing contributes to social movement analysis by recognizing how structural identities shape collective identity and group mobilization.

Since 2008, the Global North universities and the rural district of Chilanga, Kasungu in Malawi, have endeavored to create a dialogic, inclusive, and reciprocal knowledge-transfer project. Numerous years of consultation with community members resulted in the creation of Transformative Praxis: Malawi, a project dedicated to bettering human conditions in one of the most impoverished areas of the world. Through participatory action research (PAR), the Malawian community strongly indicated the need to foster critical thinking, creativity, and social entrepreneurship in the areas of Education, Health, and Development. Although local women were prominent in all stakeholder meetings, a growing suspicion emerged that the inclusive intent of our research-based work was actually supporting existing male-oriented power structures, which exist despite ongoing assurances of the active participation of women in decision-making, and the purported matrilineal societal nature of Malawi. Through a progressive series of critical incidents connected to literature on PAR and women in impoverished communities, this chapter chronicles the manner in which local Chilanga women unexpectedly and unconventionally solidified their participation and authentic leadership in a Global North and South initiative based in Malawi.

The resurgence of left governments in Latin America raised expectations for the reincorporation of popular sectors broadly writ into the political arena from which they largely had been excluded by governments committed to Washington Consensus policies. This was particularly true in cases where mobilization by broad-based, heterogeneous social movement coalitions set the stage for their election. In some cases highly contentious cycles of mass mobilization in the context of economic crisis and party system collapse opened opportunities for outsider left candidates and their new political movements and parties to sweep into office. This was the case of Venezuela, Ecuador, Bolivia, and, partially, Argentina. In other cases institutional continuity prevailed but mass discontent with low average growth, increasing poverty and inequality, and declining opportunities drove the electorate to vote for more established left parties. Brazil, Uruguay, and Chile are the emblematic cases. In all cases, to a greater or lesser degree, there was an assumption of a closer alignment between left governments and social movements than before. This chapter tests such assumption in the case of Bolivia because it exhibited exceptionally favorable conditions for a close alignment of social movements and the government of Evo Morales, the country’s first president of indigenous origin.

The aim of this research is to study the implications of the human resources management practices on corruption in humanitarian aid as the phenomenon is under-researched (Akbar & Vujic, 2014; Melo & Quinn, 2015) and considered to be a hot topic since the determinants of corruption from an individual perspective have been scarcely discussed in the non-profit sector (Epperly & Lee, 2015; Mohiuddin & Dulay, 2015).

This research adopts grounded theory as a method and builds upon long experience in the humanitarian aid sector to generate theory from field observations and from 30 interviews conducted with respondents working in humanitarian organisations. The data collected from interviews was compared to observations data, leading the way to validating and expanding the findings.

The findings of this study are related to human resources administration weaknesses which appear to be directly linked to corruption in humanitarian aid. These weaknesses include issues in relation to Terms of Reference and organisational charts, irregularities in staff selection procedures, the short-termism of contracts, poor talent management, a lack of ethics awareness and mismanaged cultural diversity.

This study suffers from a few limitations pertaining to the sensitivity of the context, confidentiality issues, retrospection in some cases and possible bias resulting from staff frustration. These were dealt with through ensuring interviewees' utmost anonymity in publishing the results and through cross-checking answers of respondents from within the same organisation.

This research proposes a corruption preventive model which serves as a tool driving better human resources practices in humanitarian aid, and highlights the dangerous impact of corruption and raises awareness among humanitarian aid managers and workers about the importance of preventing it so that more vulnerable people are reached and that the donated money fulfils its intended target. The chapter brings value to research on humanitarian aid as it considers the corruption phenomenon with new lenses; focusing on individuals rather than on systems thus opening new horizons of study away from the traditional stream of research on service delivery.

In the growing field of nonviolent social movement studies, questions of power are often layered in inquiries into drivers of mobilization and dynamics of success, from the individual to the societal level. The different ways marginalized groups utilize power are not adequately theorized, however. Here I address paradigmatic approaches to understanding power in nonviolent movements, identifying conceptual limitations to explaining stratification among nonviolent resisters. In response, I develop a framework for better understanding the socially constructed origins of nonviolent power among different mobilized groups. I first provide a sociology of knowledge survey of common theories of power in nonviolent mobilization. I also review literature on mobilization among marginalized populations to identify valuable insights lacking in nonviolent movements studies. I then explore one case of marginalized nonviolent resistance, that of the Mothers of the Plaza Mayo who mobilized for an end to the Argentine Dirty War. Through this case, I develop a social constructionist framework that can be generalized to better understand how stratification shapes nonviolent resistance differently for different actors. I conclude by proposing a general framework of inquiry, guiding scholars to pay attention to four dimensions of conflict and resistance when examining the power dynamics of nonviolent movements: the temporal context of conflict, the degree of repression, actor status and positionality, and how nonviolent strategies and tactics correspond to each of these dimensions.

Purpose – This chapter highlights two studies, one in Canada and one in the United Kingdom. The Canadian study focused on the examination of student experiences with respect to specific ‘difficult’ content in the classroom. The purpose of the study was to identify ways that were effective and engaging for students to learn. The UK study examined issues of access, retention and drop-out of non-traditional students in higher education. The study examined the learning experiences of women who returned to learning after being out of the education system for some time.

Methodology – The Canadian study used surveys and interviews. Participants were recruited on the basis of their enrolment in specific classes. The UK study used interview samples drawn from student data in three universities. In each university, a cohort was followed and interviewed three times while in another cohort students were interviewed in their first year of study and different cohort in their final year of study.

Approach – Both studies use a feminist, narrative approach that relies on reflexive engagement in the research process.

Findings and implications – The studies highlight that the classroom is a place where dialogue and engagement occur; where the identities of the participants and their learning are in a dynamic process; and where the learners challenge attitudes and ideologies such as capitalism and forms of marginalisation. The studies revealed that learning has a social value and entreats women to reconsider their lives, work and citizenship.