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Article
Publication date: 10 July 2023

Ana María Zorrilla Noriega and Marco Sánchez Arias

The paper enriches the understanding of the principal challenges faced in future lawyers' education in Mexico considering global trends, particularly from the perspective of…

Abstract

Purpose

The paper enriches the understanding of the principal challenges faced in future lawyers' education in Mexico considering global trends, particularly from the perspective of skills creation in diverse areas of legal practice.

Design/methodology/approach

The framework used draws on trends identified within an international collaborative research study in which both authors participated, titled “Developing a Blueprint for Global Legal Education”. This current paper stems from the premise that these recommendations can be further developed and better utilised if explored within a specific context. The methodology designed for this research consisted of two main components: a thorough analysis of the norms that regulate the education system and the professional practice in Mexico, and an extensive literature review that provided insights into the state of global trends in legal education.

Findings

This paper reveals that in Mexico having a well-designed and comprehensive legal framework is the first step to promote the creation of high-quality educational models.

Practical implications

The study analyses the current situation in Mexico within four global trends: (1) regulation of legal education and access to the profession; (2) building professional practice skills; (3) internationalisation of education and (4) incorporation of technology and responsible innovation.

Originality/value

The reflections are intended to promote better training of law students in the skills required to face the various challenges that the legal profession currently involves. This is under an approach that analyses global challenges and identifies the best practices to connect learning processes with in-demand professional skills.

Details

Higher Education, Skills and Work-Based Learning, vol. 13 no. 6
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 19 October 2023

Alolote Amadi

This study is carried out to evaluate how well legal knowledge can be demonstrated by a built environment professional via the scenario-based approach to the learning of law…

Abstract

Purpose

This study is carried out to evaluate how well legal knowledge can be demonstrated by a built environment professional via the scenario-based approach to the learning of law modules.

Design/methodology/approach

A Delphi analysis of the advice provided by an MSC quantity surveying student, on a scenario-based legal problem arising due to a property contract, is carried out. The tendered legal advice was submitted as part of the assessment requirements for an MSc law module, following the university criteria, after the teaching of a law module. The student report, which attained an A-grade, and the assessment criteria used for marking/grading by the university were subsequently sent to 18 practicing lawyers, who were selected to constitute an expert panel, to independently judge the extent of legal knowledge demonstrated in the student report.

Findings

The Delphi analysis outcome showed that the expert panel holds a similar consensus view to the university on the level of legal knowledge demonstrated and by extension the effectiveness of the law module in imparting legal knowledge to a non-lawyer. The study outcome shows how well legal knowledge can be acquired and applied by a non-lawyer, within the context of the built environment, via scenario-based teaching of a law module.

Originality/value

This study serves as a preliminary step necessary to arouse further research toward empirically profiling the current outlook of a wider range of graduating students receiving scenario-based legal education in the built environment.

Details

Property Management, vol. 42 no. 1
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 3 May 2022

Elissavet-Anna Valvi

The aim of the present study is to shed light on the role of legal practitioners, namely, lawyers and notaries, in the fight against money laundering: Are they considered as…

3226

Abstract

Purpose

The aim of the present study is to shed light on the role of legal practitioners, namely, lawyers and notaries, in the fight against money laundering: Are they considered as facilitators or obstacles against money laundering? How does the global and the EU legal framework deal with the legal professionals?

Design/methodology/approach

The research follows a deductive approach attempting to respond to questions such as: How do the lawyers’ and notaries’ societies react in front of the anti-money laundering measures that concern them and why? What are the discrepancies between the lawyers’ professional secrecy and the obligations that EU anti-money laundering legislation assigns them?

Findings

This study disclosures the response of the European union and international legal and regulatory framework as well as the reflexes of the international and European legal professionals’ associations to this danger. It also demonstrates the reaction of lawyers against European union anti-money laundering legislation, to the point that it limits not only the confidentiality principle but also the position of the European judicial systems to the contradiction between this principle and the lawyers’ obligation to report their suspicions to the authorities.

Research limitations/implications

To fulfil the study goals, it was necessary to overcome some obstacles, like the limitation of existing sources. Indeed, transnational empirical research considering the professionals who facilitate money laundering is narrow. Besides, policymakers and academics only recently expressed more interest in money laundering and its facilitators.

Originality/value

This paper fulfils an identified need to study the legal professionals’ role not only in money laundering practices but also in anti-money laundering policies.

Article
Publication date: 14 March 2023

Walid El Hamad, Lee Moerman and Sanja Pupovac

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management…

Abstract

Purpose

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.

Design/methodology/approach

This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.

Findings

Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.

Originality/value

Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.

Details

Pacific Accounting Review, vol. 35 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 14 November 2022

Iulian Vamanu

This study examined dossiers of informative pursual (DIPs), a particular type of secret police files, before and after the fall of Communism in Romania. These DIPs were often…

Abstract

Purpose

This study examined dossiers of informative pursual (DIPs), a particular type of secret police files, before and after the fall of Communism in Romania. These DIPs were often weaponized against citizens perceived to be anti-government.

Design/methodology/approach

Based on Buckland's (2017) concept of a document as an object with physical, mental and social parts, the study used thematic analysis to examine volumes of DIPs from 1945 to 1989 Communist Romania as well as several recorded reactions to the DIPs by the victims who were targeted by the Communist secret police.

Findings

Four themes were revealed by the study's findings and discussed within the manuscript: DIPs as unreliable epistemic tools, DIPs as tools to construct the identity of the “People's Enemy,” DIPs as weapons to fight the “People's Enemy” and DIPs as tools that could be used in counterattacks during post-Communism, including in political-economic blackmailing.

Research limitations/implications

There are two major limitations to research of DIPs. First, since many DIPs have been stolen, copied illicitly or even destroyed, it is difficult to articulate precisely their actual or potential social and political effects. Researchers may often detect these effects only indirectly, based on information leaks in the news. Second, many victims of surveillance practices during the Communist period have chosen not to leave records of their reactions to reading the DIPs that targeted them.

Social implications

Current and future comprehensive studies of DIPs can reveal possible parallels between surveillance by the Communist regime and the massive data-collection that occurs in democratic societies, particularly given the increased technical capabilities for processing data in these democratic societies.

Originality/value

Within documentation studies, secret police files and document weaponization have been particularly under-researched, therefore this study contributes to a small body of literature.

Article
Publication date: 30 May 2023

Heidi M. Baumann and Tanya M. Marcum

As a result of COVID-19 and associated stay-at-home orders, the number of employees working remotely reached unprecedented levels during early periods of the pandemic. Since that…

1131

Abstract

Purpose

As a result of COVID-19 and associated stay-at-home orders, the number of employees working remotely reached unprecedented levels during early periods of the pandemic. Since that time, some employees have returned to the office; yet, there is a lasting impact on employees’ desires for remote work. In response, decision-makers in organizations should be equipped with knowledge regarding what makes remote work beneficial for both employees and the organization and also fair and compliant with the law. This paper aims to take a dual perspective spanning human capital and legal aspects of remote work to offer six practical recommendations to organizations.

Design/methodology/approach

This paper reviews the human resources (HR) scholarly literature on remote work, using principles from evidence-based management to select valid and reliable findings in which to base practical recommendations for organizations. Associated legal risks are identified through a review of the legal literature on remote work and integrated into the recommendations.

Findings

Building on a multilevel model of HR practices, the authors offer the following six practical recommendations to organizations: offer hybrid work and both location and schedule flexibility; ensure fair and compliant work schedules; acknowledge manager perceptions; ensure fair approval and evaluation of remote workers; acknowledge individual workers; and align remote work practices with diversity, equity and inclusion efforts.

Originality/value

The multilevel model of remote work practices discussed in this paper offers an organizing framework for identifying advantages and disadvantages of remote work that future research may build upon. The six recommendations help bridge the research–practice gap by providing organizations with knowledge on how to maximize the benefits of remote work while mitigating potential legal risks.

Article
Publication date: 30 October 2023

Badreddine Berrahlia

This paper explores the experience of “Shari’a” as non-state law in the English courts through a historical analysis of past Islamic finance dispute resolutions (IFDRs). This…

Abstract

Purpose

This paper explores the experience of “Shari’a” as non-state law in the English courts through a historical analysis of past Islamic finance dispute resolutions (IFDRs). This paper aims to propose a conceivable scenario relating to the law applicable in international commercial contracts in the English courts with the emergence of the Hague Principles 2015.

Design/methodology/approach

This paper addresses several issues that have been raised in English case law: doubts about the legal nature of “Shari’a” as non-state law; the limits placed on freedom of choice of “Shari’a” law by the application of a single legal system; and the distinction between application of law and incorporation by reference of “Shari’a” in IFDRs. The paper then analyses the conformity of “Shari’a” with the provisions now used to resolve Islamic finance disputes (trade and investment) in the English courts, using an empirical analysis of The Accounting and Auditing Organization for Islamic Financial Institutions standards.

Findings

The paper provides that, in theory, “Shari’a” standards could play a significant role in IFDRs after Brexit, even though a gap persists in practice because the Hague Principles 2015 have not yet been adopted by the English legal system.

Research limitations/implications

The study focuses on the English courts and shows how the IFDRs could be resolved with the emergence of Hague Principles 2015 in the post-Brexit era.

Originality/value

To the best of the author’s knowledge, this paper appears to be the first paper to provide a conceivable scenario relating to the future of the IFDRs in the English courts.

Details

Journal of International Trade Law and Policy, vol. 23 no. 1
Type: Research Article
ISSN: 1477-0024

Keywords

Article
Publication date: 14 August 2023

Olusola Joshua Olujobi and Tunde Ebenezer Yebisi

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This…

Abstract

Purpose

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This study seeks to analyse the current state of corruption in the distribution of COVID-19 palliatives and public health facilities in Nigeria while also providing a legal insight and strategic blueprint to combat corruption. To this end, this study will address the current legal framework for combating corruption and build upon this to formulate a working strategy for tackling corruption in the future.

Design/methodology/approach

Using a doctrinal legal research methodology, this study draws upon existing literature, tertiary data sources and information from the Nigeria Centre for Disease Control. The collected data is analysed and compared with current literature to identify key findings. Rent-seeking and utilitarian theories of the law were examined to guide this study. This study offers useful insights into combating corruption. The use of this method is justified, as it enhances the credibility of the findings on the importance of strategies for future emergencies. This legal research approach is consistent with the law and can be easily verified. The empirical aspect of this study involved a survey of multidimensional health-care and economic data set of 36 states in Nigeria plus the Federal Capital Territory on COVID-19 in Nigeria. A survey linearised regression model was estimated to determine the influence of government revenue and public health-care facilities in the control of the virus spread in Nigeria.

Findings

This study reveals the need for emphasis on the imperative of combating corruption in the distribution of COVID-19 palliatives and establishing economic resilience through transparent and accountable practices, supported by legal frameworks.

Research limitations/implications

Rent-seeking and utilitarian theories of law are evaluated because of their impacts on combating corruption. The limitation of this study is the intricacy of gathering data on COVID-19 palliatives corruption in Nigeria because of secrecy and the absence of reliable data on the subject.

Practical implications

Estimating the exact number of stolen palliatives and their fiscal impact on Nigeria's economy proves to be a formidable task because of the covert nature of corruption. This study equips policymakers in Nigeria with a better understanding of the legal challenges posed by corruption in the health care sector and provides an effective strategy to combat it.

Social implications

The lack of reliable data on the extent of palliative theft hinders the ability of lawmakers to enact effective legislation and strategies for combating corruption in the distribution of COVID-19 palliatives and addressing future emergencies in Nigeria. The policy implications of this study can assist policymakers in Nigeria and other countries in formulating measures to combat corruption in the distribution of COVID-19 palliatives and other future emergencies. Furthermore, it recommends the overhaul of anti-corruption laws and mechanisms in Nigeria to ensure effective measures against corruption.

Originality/value

In conclusion, this study contributes to knowledge by proposing a legal model centred on people's participation to enhance transparency and accountability in future palliative distribution processes. This study recommends legal strategies that can effectively address corruption in future emergencies or shocks. This study proposes a strategic blueprint to tackle corruption in the future. This blueprint includes an analysis of existing laws and regulations, as well as potential policy changes and legislative reform. This study also includes recommendations for improved enforcement and oversight mechanisms and for improved public awareness and education. As part of this, this study considers the potential for public–private partnerships to increase transparency and accountability in public health and health-care services.

Details

Journal of Financial Crime, vol. 31 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 4 July 2023

Abosede Ijabadeniyi and Jeevarathnam Parthasarathy Govender

The appraisal of corporate reputation based on third-party corporate social responsibility (CSR) indices appears to have been institutionalized. The endorsement of such an…

Abstract

Purpose

The appraisal of corporate reputation based on third-party corporate social responsibility (CSR) indices appears to have been institutionalized. The endorsement of such an approach by sustainability custodians and influencers undermines the uptake of the morality and legitimacy of CSR. This study takes a social realist perspective, which suggests that social phenomena such as CSR and corporate reputation are shaped by social structures and power relations. This study aims to contribute to a deeper understanding of the complex relationship between CSR and corporate reputation and understand ways in which the constructs are influenced by cognitive factors.

Design/methodology/approach

This study surveyed 411 respondents across five shopping malls and analyzed the data using path analysis of the structural equation modeling (SEM) technique. The mall-intercept survey sought to critically assess expectations of CSR vis-à-vis evaluation of corporate reputation. Based on a case study of three Johannesburg Stock Exchange listed companies, CSR expectations were measured along the philanthropic, economic, ethical and legal dimensions, while evaluation of corporate reputation was based on product quality, financial performance and social responsibility. SEM path analysis was used to extrapolate the predictive outcomes of CSR on corporate reputation.

Findings

Reputation for product quality and social responsibility is underpinned by the fulfillment of ethical CSR expectations, while philanthropic gestures enhance the evaluation of financial performance. Legal CSR significantly influences the reputation for social responsibility and product quality. Fulfillment of economic CSR expectations influences the reputation for product quality. However, no relationship was established between economic performance and social responsibility. Involvement in economic, philanthropic and particularly, legal CSR, are not indicative of the reputation for financial performance. Conversely, companies’ involvement in economic CSR does not suggest a higher propensity for social responsibility.

Research limitations/implications

The predictive outcomes of CSR expectations on corporate reputation can reveal situated understanding of actual perceptions of corporate behavior.

Practical implications

Ethical business conduct is synonymously associated with social responsibility while espoused corporate philanthropy signals strong financial performance. The awareness of consumers’ cognitive evaluation of corporate reputation can offer a pathway to corporate communication professionals, policy makers and agencies to rethink and reposition CSR efforts.

Social implications

Insensitivity to taken-for-granted cultural prescriptions and reliance on market-based reputational rankings undermine mutually beneficial stakeholder relationships and the social license to operate.

Originality/value

This study brings to the fore, cognitively dominated indicators of consumers’ perceptions of the reputation for CSR, to foster nuanced and halo-removed approaches to social responsibility. The authors show for the first time how companies’ skewed focus on corporate philanthropic giving paradoxically signals a capitalistic notion of social responsibility and unethical business conduct. This study offers a halo-removed orientation to the appraisal of CSR and corporate reputation.

Details

Social Responsibility Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 17 January 2023

Danzen Bondoc Olazo

This study aims to analyze how consumers perceive the corporate social responsibility (CSR) practices carried out by a local water district in Angeles City, Philippines. The main…

Abstract

Purpose

This study aims to analyze how consumers perceive the corporate social responsibility (CSR) practices carried out by a local water district in Angeles City, Philippines. The main objective of the study is to investigate how CSR practices influence customer satisfaction. To achieve this, several pieces of literature were mentioned to prove that CSR has an important role to its stakeholders.

Design/methodology/approach

The study used a descriptive and quantitative approach to test the hypotheses. The participants of the study were the residents of the top three barangays in Angeles City, Philippines, in terms of the most consumed water supply, namely: Cut-cut, Pampang and Anunas. Using the Raosoft sample size calculator, the computed sample size was 382 respondents and distributed using stratified sampling. Methodologically, the study used statistical treatment to test all the variables and validated the instrument.

Findings

The result of the study shows that CSR practices significantly impact customer satisfaction. In the test of the degree of relationship between the dimensions of CSR and customer satisfaction, it was found that there is a significant relationship between the two variables.

Research limitations/implications

The future study may explore the relationship between CSR and the resource-based view theory of the firm. The resource-based perspectives are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective, CSR is seen as providing internal or external benefits, or both.

Practical implications

The water district must promote social welfare and behave as good corporate citizens; they must spend the resources allocated to CSR initiatives in ways that yield optimum benefits to society as well as to the stakeholders of the company.

Social implications

The paper points out that the water supply industry is one of the most regulated sectors, as the operation requirements are tighter than any other activity. The authors emphasize that water companies must assume special responsibility because their activities are directly related to the use of natural resources, environmental pollution, and public health.

Originality/value

This study used a descriptive-explanatory strategy to determine the significant variables using PLS-SEM. This paper addressed how consumers perceive the CSR practices carried out by the local water district in Angeles City, Philippines.

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