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1 – 10 of over 48000Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this…
Abstract
Purpose
Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this paper is to analyse Turkish legislation which is applicable to work-related whistle-blowing, the conflict between the worker’s right to “blow the whistle” and the obligation to loyalty and confidentiality. The consequences of groundless or deliberate false disclosures are considered. Comparisons are made with international conventions, the COE Recommendation CM/Rec(2014)7 and the Proposed EU Directive on the Protection of Whistleblowers and ECtHR precedents.
Design/methodology/approach
In the first part, this paper reviews the definition of whistle-blowing and whistle-blower. The second part outlines the impact of international and EU Law on Turkish legislation. The third part reviews the Turkish legal framework applicable to whistle-blowing.
Findings
Whistle-blowing in the public interest is suggested as a tool to combat corruption worldwide. There is no doubt that some whistle-blowers have been beneficial to society. However without democratic structures to take into account the assessment of the quality of the information, the type of the disclosure and the category of the reporting person, there are downsides to excessive whistle-blowing. Therefore, whistle-blowing should be discussed in the context of democratic societies, and a balanced approach should be adopted to ensure the position of not only whistle-blowers but also the people affected by the reports.
Originality/value
The paper offers new insights into the limits of work-related whistle-blowing within the context of freedom of expression and the right of employees and public officials to petition. The protection of whistle-blowers and the consequences of groundless or deliberate false disclosures under Turkish Law from a comparative perspective are considered.
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Currently, different experiments in (partially) outsourcing public social protection to the market are observed. This paper seeks to identify two very different paths to…
Abstract
Purpose
Currently, different experiments in (partially) outsourcing public social protection to the market are observed. This paper seeks to identify two very different paths to outsourcing social protection: fragmentation of social protection on the one hand (in personal savings accounts) and amalgamation of social protection on the other (in life‐course savings schemes).
Design/methodology/approach
This study is theoretically based on the combination of three concepts which allow changes in social citizenship to be analyzed by means of social policy change and changes in resource flows. First, on the concept of life‐course regimes as put forward by Kohli; second, on the concept of social citizenship as proposed by Marshall; and third, on the concept of flows of resources related to these rights. The theoretical and methodological linkage of these concepts was first applied by Frericks.
Findings
These very different concepts of outsourcing social protection have implications for social inequalities, new insecurities and foreseeable under‐insurance. This is because, on the one hand, social protection redesign changes the obligatory character of social insurance, and on the other, it changes the social construction of the “adequately” protected which may no longer correspond to the factual situation of various groups of citizens.
Originality/value
The outlines of upcoming gaps in social protection, however, cannot adequately be grasped by the differentiation between “insiders” and “outsiders” of welfare systems. Although these gaps are related to status, they are more the result of life‐course trajectories, life‐course timing and age, implying that both the two current policy paths change intra‐ as well as inter‐generational differences in social protection. The characteristics of the two policy concepts and their foreseeable implications for social inequalities are analysed.
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Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…
Abstract
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.
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Mary Canning and Brendan O'Dwyer
This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting…
Abstract
Purpose
This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision‐making process up to December 1999.
Design/methodology/approach
The paper uses evidence gathered from a series of in‐depth interviews with members of the ICAI disciplinary and investigation committees.
Findings
Illuminates the internal tensions and conflicts permeating the disciplinary decision‐making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.
Research limitations/implications
The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre‐December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.
Originality/value
This paper represents a first attempt at getting inside the disciplinary decision‐making process of a professional accounting body to examine the process using the voices of process participants.
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Werner Hans Keller and Xia Zhang
This paper aims to present a discussion to stimulate interest in further research by highlighting aspects of Ontario’s Environmental Bill of Rights and exploring whether parts can…
Abstract
Purpose
This paper aims to present a discussion to stimulate interest in further research by highlighting aspects of Ontario’s Environmental Bill of Rights and exploring whether parts can be transplanted to improve sustainability in China.
Design/methodology/approach
In this paper, the authors trace the evolution of environmental law in China after 1978, identify increased citizen participation as a path to improvement and provide an overview of purposes and means in Ontario’s Environmental Bill of Rights which may be a model to consider.
Findings
Ontario’s Environmental Bill of Rights may have aspects to be added to China’s legal toolbox warranting further research.
Research limitations/implications
While this descriptive review identifies possibilities, further work is required to apply legal concepts from one jurisdiction to another. Context and details of implementation warrant further attention.
Originality/value
This paper provides a platform from which further more detailed research may advance sustainability in China by considering a legal framework used by others to integrate the development of society, economy and environment.
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In recent years the “protection of the public” has risen to the top of the law and order agenda, fostered by a populist Home Secretary. Not only has the effect been to raise the…
Abstract
In recent years the “protection of the public” has risen to the top of the law and order agenda, fostered by a populist Home Secretary. Not only has the effect been to raise the stakes in the sentencing process but also to shape the working and managerial agendas of criminal justice agencies. This article explores the potential of two agencies working to the same agenda of public protection, the police and probation service. It asks who will gain most from joint working and what might be lost in the process. It explores the difficulty of setting and achieving targets in an area fraught with so much uncertainty but etched into the public consciousness as needing action.
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Christine L. Rush and Nicholas C. Zingale
We argue that the proliferation of governance in the public sector has raised questions regarding individual constitutional rights. While some proclaim cost savings and…
Abstract
We argue that the proliferation of governance in the public sector has raised questions regarding individual constitutional rights. While some proclaim cost savings and entrepreneurial solutions to vexing social ills, others suspect that these benefits donʼt outweigh the risk of diminished accountability and the loss of constitutional protection over public service production. We propose a new model to examine the relationships between direct government, governance, public value, and public law value. We apply this model to analyze two landmark Supreme Court cases and one contemporary federal appellate court case to explore the ongoing tension between the governance model and public service production. Our findings suggest that enforcible contract language and public-private entwinement can be used as tools to protect constitutional rights in the face of increasing pressure of governance approaches.
Cédric Lesage, Geraldine Hottegindre and Charles Richard Baker
The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a…
Abstract
Purpose
The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.
Design/methodology/approach
The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.
Findings
The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.
Research limitations/implications
The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.
Originality/value
This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.
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Certain violations against Kuwait Public Funds (PFs) had occurred during and prior to the invasion of Kuwait, especially abroad, by Kuwaiti and non‐Kuwaiti nationals, when some of…
Abstract
Certain violations against Kuwait Public Funds (PFs) had occurred during and prior to the invasion of Kuwait, especially abroad, by Kuwaiti and non‐Kuwaiti nationals, when some of the public servants or such employees, who were authorised to administrate Kuwaiti companies abroad, had embezzled public funds, or conspired to obtain benefit in an illegal manner. Consequently, Kuwait has lost approximately $6bn.
The purpose of this paper is to propose a reflection on the importance of individual environmental protection, which recognizes the right of every citizen to take action to obtain…
Abstract
Purpose
The purpose of this paper is to propose a reflection on the importance of individual environmental protection, which recognizes the right of every citizen to take action to obtain compensation for environmental damage, as a damage to his or her existential condition. One of the most discussed environmental issues in Italy today is the lack of personal protection because the European legislator has provided for a public protection of environmental damage.
Design/methodology/approach
Design/methodology/approach based on the analysis of a well-known environmental disaster, the case of ex Ilva, the author shows how in Italy there is a dangerous lack of protection in environmental matters that contrasts with the consideration of the environment as a fundamental constitutional value of Italian and European law and the affirmation of the principle of sustainable development.
Findings
Findings the reconstruction of the environment as a common good aimed at realizing the fundamental needs of the person according to the theory of common goods and damage to the environment as an existential damage finds in the pronouncement of the European Court relevant confirmations. As a result of an individual legitimation alternative to the choice of the European legislator to confine the protection in the public sector.
Originality/value
This work will examine recent Italian cases concerning environmental disaster, the case of ex Ilva. This paper is the original work of the author and has not been submitted elsewhere for publication.
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