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This paper reflects on three categories of international threats to competitiveness: armed violence, environmental, and social and economic threats. The paper offers solutions to reduce or minimize these threats.

As the tragedy in New York and Washington moves further into memory, more and more politicians, officials and experts in various countries question whether or not the world has changed. Would the shock have been as strong, the international reaction as unanimous or the retaliation as decisive and powerful if the catastrophe had occurred in London, Paris, Berlin, Rome, or Moscow? Or, is the issue simply that the September 11th terror was executed in the most powerful nation of the world? Perhaps September 11th is significant only because America had been invulnerable until then and in response it defined the scale of retaliation and prompted the creation of a worldwide coalition to support its quest for vengeance? Regardless, September 11th did signify the beginning of a new era in international security largely because its victim was the most powerful nation in the world.

This comment is a constructive criticism of Professor John C. O’Brien’s interesting and provocative article: “Freud’s civilization revisited in the nuclear age.” It is my conviction that both Freud and O’Brien underestimate the power of Christianity in the creation and in the defense of Western civilization. The threat of a nuclear holocaust is an ever present danger, but the remedy for this danger is not the nuclear disarmament that O’Brien advocates, because the disarmament treaty would be unenforceable. Rather, the protection against the nuclear threat is for the USA to maintain an overwhelming arsenal of second‐strike nuclear weapons and to use the threat of retaliation to enforce an American peace that would be analogous to the Roman peace which that empire enforced during two centuries of ancient history.

The purpose of this paper is to analyse the performance of the Dispute Settlement Body (DSB) of World Trade Organization (WTO) performance, between 1995 and 2007, as well as to discuss the main proposals for its improvement.

First, the paper presents the legal predictability of the system; compliance with its procedural stipulations in regard to its proposed timeframes; and the participation of different groups of States within this system. The timeframes are compared with those that really happened. Thus, there is an analysis of the effectiveness of its decisions and the necessity to induce compliance and retaliation. Finally, the main proposals to change the system are discussed.

It is concluded that most of legal procedures are accomplished as previewed by DSB, but the system itself is highly dependent of the action of States, who need time to negotiate. It is also possible to conclude that there is a high level of effectiveness and States prefer to respect the decisions of DSB and maintain the legitimacy of the system as a whole than keep advantages in specific matters.

When the WTO was founded, there was an effort to generate a system guided by legal rules. The DSB has made efforts to maintain a high level of legal preciosity. However, it is clear that this system is still very limited by the traditional method of negotiation among States. The implementation of a rule‐oriented system contributes to greater democratization of access to justice and, of course, in a limited way, the principle of sovereign equality of States. Finally, the majority of proposed changes attempt to apply the logic of domestic courts to an international body, assuming a level of organization of the international community as a whole that still does not exist. Others proposals suggest increasing the politicization of the system, which is also not appropriate.

We survey several of the theoretical models that have been applied to the analysis of the GATT/WTO dispute settlement process. These include repeated game models, which emphasize the punishment aspect of dispute settlement, and incomplete contracting models, which emphasize the “gap-filling” aspect. Our analysis emphasizes the implications of these models for the strengthening of the dispute settlement process under the WTO and for its application to the TRIPS agreement. We also discuss how models of settlement bargaining can be applied to obtain empirical predictions about which cases will actually proceed to an actual finding by the dispute panel.

This article attempts to summarise and integrate what we know about the effects of threat. The factors on which the success of threat depends are examined together with situations involving threat which might provoke an adversary to a coercive response. Ways of minimising the provocative effects of threat are discussed and the author suggests that to avoid unwanted consequences threats need to be made in a way that signals that they do not reflect hostile intent or unlimited demands.

This study aims to investigate the whistle-blowing behaviour in Ugandan public procurement by using whistle-blowing supporting institutions, procuring and disposing entity (PDE) ethical climate and whistle-blowing expectancy.

A quantitative cross-sectional survey was conducted using a sample of 118 drawn from a population of 179 central government (PDEs). Data were collected using self-administered questionnaires, resulting in 222 usable questionnaires from 70 PDEs, representing a response rate of 62.71 per cent.

The results reveal that the whistle-blowing supporting institutions and PDE ethical climate are significant predictors of whistle-blowing intentions and behaviour, accounting for 30.2 per cent of the variance. The authors therefore recommend that whistle-blowing supporting institutions, like the Whistle Blowers Protection Act, should be reviewed and strengthened to promote whistle-blowing intentions and behaviour. This could be done through reviewing the Act to make it enforceable, giving power to the whistle-blowers, strengthening policies, developing safeguards against retaliation by making every chief executive officer in the public sector accountable, increasing whistle-blowing incentives and providing whistle-blowing hotlines for anonymous whistle-blowers. PDEs should also create conducive ethical climates that encourage people to voice their concerns internally or externally, and ethical committees should be established within PDEs and other bodies such as the Inspector General of Government for ensuring that whistle-blowing systems are in place and promoted. There is a need to increase whistle-blowing expectancy through the effective handling of reported cases to their conclusion and the use of role models.

In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts.

It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach.

This study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor.

The study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor.

This study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited.

This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.

The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India.

Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster.

In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India.

While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.