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Article
Publication date: 18 March 2022

Eiman Khaled Alqattan

The paper aims to critically evaluate the legal provisions related to Kuwait’s financial disclosure system and whether its anti-corruption measures are sufficient. The hypothesis…

Abstract

Purpose

The paper aims to critically evaluate the legal provisions related to Kuwait’s financial disclosure system and whether its anti-corruption measures are sufficient. The hypothesis supposes that there is a possible correlation between Kuwait’s laws and regulations and the disclosure system’s failure to detect illicit enrichment crimes.

Design/methodology/approach

This doctrinal and reform-oriented study examined Kuwait’s procedures for assessing public officials’ financial statements and the laws regulating illicit enrichment crimes. The content analysis explored criminal courts’ judgements of these illicit enrichment cases.

Findings

Although the disclosure system’s primary role is to detect illicit wealth, the findings suggest that it fails to achieve its primary objective. The findings also highlight the system’s major challenges to suggest possible reforms.

Research limitations/implications

A comprehensive evaluation of the legal provisions within Kuwait’s disclosure system is beyond the scope. To improve the system’s effectiveness, adopting an accessible online platform on which filers can submit their disclosure statements and follow up with a verification process is recommended. Also, requiring interested individuals to physically visit a location where the disclosure information is held can balance protecting officials’ privacy/security and offering individuals the ability to verify the declared information.

Originality/value

To the best of the author’s knowledge, this study is the first to research the possible correlation between the issues in the Kuwaiti disclosure system’s legal provisions and its failure to detect illicit enrichment during major criminal scandals. It is also the first to analyse these legal provisions and present a critical evaluation of their shortcomings.

Details

Journal of Financial Crime, vol. 30 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 10 February 2022

Sunny Ummul Firdaus

This paper explores the reasons why Indonesia must have legal regulations to provide protection and guarantees for health workers in carrying out the profession in overcoming…

Abstract

Purpose

This paper explores the reasons why Indonesia must have legal regulations to provide protection and guarantees for health workers in carrying out the profession in overcoming corona virus disease (COVID-19). This paper also explains the legal regulations as the foundation for today’s medical workers’ protection. This paper also aims at providing an ideal legal construction that safeguards the rights and obligations of health workers in overcoming COVID-19.

Design/methodology/approach

In this paper, the author used qualitative research methods with a socio-legal approach. The data were obtained through literature study and analysis of laws and regulations through the socio-legal method.

Findings

Various challenges and professional risks taken by health workers in dealing with COVID-19 derive from several factors, such as shortage of personal protective equipment, ineffective implementation of informed consent from the patients and the negative stigma spreading in the community. Moreover, the current legal regulation has not particularly modulated the protection of health workers, relying only on available articles that are actually irrelevant to be applied in the COVID-19 pandemic.

Research limitations/implications

This research is focused on problems faced by health workers in combating COVID-19 and law concessions to ensure their protection.

Practical implications

The final results of this research will be useful for The House of Representatives (DPR), the Ministry of Health of the Republic of Indonesia (Kemenkes RI) and the Indonesian Medical Association (IDI) in establishing legal and regulatory construction for the protection of health workers in tackling COVID-19.

Social implications

This research aims at strengthening legal protections for the health workers so that their rights and obligations are well guaranteed.

Originality/value

This paper proposes an ideal legal construction for the protection of health workers during the COVID-19 pandemic, which is currently still not specifically and rigidly regulated, to realize a guaranteed and sustainable life for health workers.

Details

International Journal of Human Rights in Healthcare, vol. 17 no. 1
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 25 April 2022

Samuel Kojo Agyemang, Paschal Ohalehi, Oscar Chijoke Mgbame and Kolawole Alo

This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

Abstract

Purpose

This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

Design/methodology/approach

The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.

Findings

The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.

Practical implications

This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.

Originality/value

This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.

Details

Journal of Financial Crime, vol. 30 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Content available
Book part
Publication date: 5 May 2023

Abstract

Details

Planetary Sociology
Type: Book
ISBN: 978-1-80043-509-4

Book part
Publication date: 12 July 2023

Kathleen A. Ragon and Daisy Verduzco Reyes

The scholarly conversation about insider and outsider positionality in observational research is long, rich, and often contentious. Debates about the benefits and challenges of…

Abstract

The scholarly conversation about insider and outsider positionality in observational research is long, rich, and often contentious. Debates about the benefits and challenges of studying sites where researchers share insider identities with participants, in particular, have yielded insights about power, inequality, and the uniquely relational character of observational research. In this chapter, we enter this conversation by relating our experiences with outsider-ness and insider-ness while studying social movements. We draw on two ethnographic case studies of social movement organizations within higher education settings. We identify some of the challenges faced while qualitatively studying identity-based movements embedded within institutions, specifically (1) being mindful of and negotiating the impact of researcher identity and how it relates to those of the subjects; (2) determining one's level of participation within the movement being studied; and (3) securing research approval and access to data. We offer suggestions for how researchers might think through these challenges in their own work.

Details

Methodological Advances in Research on Social Movements, Conflict, and Change
Type: Book
ISBN: 978-1-80117-887-7

Keywords

Article
Publication date: 27 September 2021

Harlida Abdul Wahab, Asmar Abdul Rahim and Nor Anita Abdullah

This paper aims to study the elements of social protection, namely, the labour market policy (working conditions), social insurance and social assistance from the law and policy…

Abstract

Purpose

This paper aims to study the elements of social protection, namely, the labour market policy (working conditions), social insurance and social assistance from the law and policy standpoints to safeguard the rights and welfare of the frontline health-care workers (HCWs).

Design/methodology/approach

This study applies both doctrinal and non-doctrinal research methods with the legal and authoritative approaches by integrating the three elements of social protections, which are working conditions, insurance protection and social assistance for the protection of HCWs.

Findings

A pragmatic approach to the social protection system by integrating these elements can safeguard the rights and welfare of the frontline HCWs amid the pandemic. This approach should be made effective for the sustainability of the HCW and health industry in Malaysia.

Practical implications

This paper highlights the significance of initiating and empowering ad hoc approaches through the social protection system for the practical and effective protection of frontline HCWs who are the backbone of the nation, in the event of pandemic COVID-19. These practical needs and approaches are pivotal in response to HCWs demands in workplace.

Originality/value

While social protection commonly aims to address disadvantaged groups and to combat poverty, this research adopts the social protection approach with the aims to safeguard the rights and welfare of frontline HCWs amid the COVID-19 pandemic.

Details

International Journal of Human Rights in Healthcare, vol. 16 no. 3
Type: Research Article
ISSN: 2056-4902

Keywords

Book part
Publication date: 1 September 2023

Ishu Chadda

Abstract

Details

Social Sector Development and Inclusive Growth in India
Type: Book
ISBN: 978-1-83753-187-5

Book part
Publication date: 5 May 2023

Laurindo Dias Minhoto and Lucas Fucci Amato

We argue that aspects of the Luhmannian strand of systems theory could be mobilized in a crypto-normative way for an immanent critique of certain trends in contemporary social…

Abstract

We argue that aspects of the Luhmannian strand of systems theory could be mobilized in a crypto-normative way for an immanent critique of certain trends in contemporary social development, especially the growing economic determination of different spheres of life and the formation of sectorial industries – such as healthcare, education, crime control, etc. – with the consequent erosion of the autonomy of these spheres and the progressive exhaustion of social conditions for the exercise of freedom and the experience of difference.

A decisive step in this approach to systems theory lies in the indication of certain “elective affinities” between Luhmann and Adorno, reinforcing the plausibility of an internal connection between these different theoretical conceptions – not their mere instrumental appropriation and external juxtaposition. From this point of view, we argue that aspects of Luhmann's conceptual construction – notably the way the system-environment relationship is thought – hold a strong family resemblance with the Adornian mode of conceiving the subject–object relationship in the speculative key of negative dialectics.

Conceived as a critical model that modulates society's real abstractions toward difference and systemic autonomy, and especially as a critical model that underlines possibilities of reciprocal mediation between system and environment, systems theory seems to emphatically put itself in tension with what, at least in part, could be seen as its other: neoliberal governmentality, the generalization of the commodity form and the instrumentalization of the individual by unilateral systemic imperatives in global capitalism.

Article
Publication date: 3 August 2023

Susana Cristina Rodrigues Aldeia

This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

Abstract

Purpose

This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

Design/methodology/approach

The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws.

Findings

The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices.

Research limitations/implications

This study only studies the Portugal case.

Originality/value

This study highlights the Portuguese experience reconciling taxation and environmental dimensions.

Details

International Journal of Law and Management, vol. 65 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

Open Access
Article
Publication date: 2 January 2024

Kasimu Sendawula, Shamirah Najjinda, Marion Nanyanzi, Saadat Nakyejwe Lubowa Kimuli and Ahmad Walugembe

The purpose of this study is to explore how the personal traits of the informal entrepreneurs influence their formalization decisions.

Abstract

Purpose

The purpose of this study is to explore how the personal traits of the informal entrepreneurs influence their formalization decisions.

Design/methodology/approach

This study adopted a qualitative approach using a multicase design in which 28 informal entrepreneurs situated in Kampala district, Uganda, were engaged. An interview guide, recorders and note books were used in data collection.

Findings

The results indicate that the traits of informal and semiformal entrepreneurs are distinct. Informal entrepreneurs have been noted to be more courageous and resilient, while their semiformal counterparts have greater passion for their businesses. It is thus observed that the formalization prospects are higher for the semiformal entrepreneurs than for their informal counterparts. Entrepreneurs that would be willing to formalize their businesses are discouraged by distance, technology and the cost of involving middlemen. Whereas the resilient entrepreneurs are noted to work through these challenges, the passive ones in both the informal and semiformal categories will not formalize their businesses by giving such excuses.

Originality/value

This study contributes to the extant literature on informal entrepreneurship by providing initial empirical evidence on how the personal traits of the entrepreneurs influence their formalization decisions specifically.

Details

New England Journal of Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2574-8904

Keywords

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