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Book part
Publication date: 4 July 2019

Aleksei V. Bogoviz, Svetlana V. Lobova, Julia V. Ragulina and Alexander N. Alekseev

The purpose of the work is to determine the basic principles of “conflict-free” development of socio-economic systems.

Abstract

Purpose

The purpose of the work is to determine the basic principles of “conflict-free” development of socio-economic systems.

Methodology

The theoretical and methodological platform for the research includes the principles of crisis management of economic systems, proclaimed within the theory of economic cycles and the theory of economic growth – the principle of risk insurance, the principles of closed economy, the principles of post-crisis innovational development, and the principle of foundation on the real sector of economy. The author substantiates non-applicability of these principles to “conflict-free” socio-economic systems and determines the basic principles of “conflict-free” development of socio-economic systems, which differ from the existing principles of crisis management of economic systems. For this, the method of modeling of socio-economic processes and systems and the method of formalization are used.

Conclusions

As a result of the research, the basic principles of “conflict-free” development of socio-economic systems are offered – the principle of self-regulation of socio-economic system, the principle of sustainability, the principle of stability, the principle of balance, the principle of systemic management of conflicts, and the principle of moderate openness. Due to these principles, contrary to crisis management, “conflict-free” development remains accessible for any modern socio-economic systems.

Originality/value

The offered principles allowed determining the landmarks of development of modern socio-economic systems that strive for “conflict-free” character. Based on these principles, it is possible to develop a fundamental platform for studying “conflict-free” socio-economic systems.

Book part
Publication date: 29 October 2018

Valentina N. Parakhina, Olga Boris, Pavel Timoshenko and Svetlana Panasenko

The purpose of the chapter is to develop and substantiate the principles of implementation of the innovational model of well-balanced information economy.

Abstract

Purpose

The purpose of the chapter is to develop and substantiate the principles of implementation of the innovational model of well-balanced information economy.

Methodology

The methodology of the research consists of the method of analysis of causal connections, which is used for determining the need for proclaiming various principles of implementation of the innovational model of well-balanced information economy, evaluation and comparison of the possible methods of their observation, and studying possible consequences. This allows determining the optimal set of principles that allow – with the highest precision – implementing in practice the offered innovational model of well-balanced information economy.

Results

The author offers eight main principles of implementation of the innovational model of well-balanced information economy: principle of balance, principle of simultaneousness, principle of balance of state and entrepreneurial initiative, principle of innovational activity of personnel, principle of cyclicity, principle of feedback, principle of effectiveness, and principle of protection. They focus on peculiarities and key advantages of the innovational model of well-balanced information economy and guarantee its formation as a result of practical measures that are aimed at informatization of the economic system. These principles must be a guide for action for modern economic systems, and their strict observation will allow implementation of the offered optimal model, not just formation of information economy, thus guaranteeing its balance.

Recommendations

The developed principles are recommended to scientific and practical application.

Article
Publication date: 14 September 2022

Habib Mahama, Tarek Rana, Timothy Marjoribanks and Mohamed Z. Elbashir

Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory…

Abstract

Purpose

Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management (RM) and management control practices in public sector organizations (PSOs).

Design/methodology/approach

The principles-based regulation focuses on providing autonomy to PSOs while maintaining control over their actions without direct intervention. This resonates with Foucault's notion of how modern forms of governments operate. The research is informed by Foucault's concept of governmentality. The authors conducted a qualitative field study of an Australian PSO, gathering and analysing data from interviews, focus groups, and archival documents.

Findings

The findings show the capillary modes by which principles-based risk regulatory regime penetrates and works with management control practices in pursuit of regulatory goals within the PSO the authors studied. In addition, the authors find that the principles-based approach (focusing on autonomy) and rules-based approach (focusing on control) are not opposites in kind and effect but rather, autonomy should be understood as a central pillar of control. Furthermore, the findings show how cultural controls and formal controls are not in conflict but are interconnected in RM practices, with cultural controls providing control architecture for RM and formal control translating the control architecture into routines. Finally, the study provides insights into how enterprise risk management (ERM) provides capabilities for and routinizes RM practices in a PSO and the management control systems (MCS) that enabled this to occur.

Originality/value

The paper provides novel insights into how MCS are infiltrated, mobilized and deployed to enact principles-based risk regulatory reforms. These insights are useful for regulators, practitioners and researchers.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 September 2022

Judith Amudjie, Kofi Agyekum, Emmanuel Adinyira, Samuel Amos-Abanyie and Victoria Maame Afriyie Kumah

This study examines the level of awareness and practice of the principles of circular economy (CE) among built environment (BE) professionals in Ghana.

Abstract

Purpose

This study examines the level of awareness and practice of the principles of circular economy (CE) among built environment (BE) professionals in Ghana.

Design/methodology/approach

A structured questionnaire survey was used to solicit the views of 162 BE professionals working in construction, consulting and developer firms on the issue under investigation. Data were analysed through descriptive and inferential analysis.

Findings

The findings revealed that the BE professionals possessed moderate awareness of the six CE principles (i.e. repair, recycle, reuse, renewable energy usage, reduce and redesign) examined. The findings further revealed that only two out of the six principles (i.e. repair and reuse) received some moderate level of practice among the professionals.

Practical implications

Practically, the findings would be relevant to government, policymakers, researchers and other construction professionals. For the government and policymakers, these findings would inform them on the laws and policies to enact to increase awareness and practice of CE principles. For researchers, these findings will assist in exploring gaps for further studies. For the construction professionals, the findings would inform them of the need to step up measures to practice the various principles of CE in their firms adequately.

Originality/value

This study provides insights into an under-investigated topic in the construction industry worldwide. It offers new and additional insights into the current state-of-the-art practice of CE principles among BE professionals.

Details

Built Environment Project and Asset Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 23 March 2012

Golnaz Rezai, Zainalabidin Mohamed and Mad Nasir Shamsudin

The aim of this paper is to determine the factors that most likely influence non‐Muslims' understanding of Halal principles in a country where almost 60 percent of the…

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Abstract

Purpose

The aim of this paper is to determine the factors that most likely influence non‐Muslims' understanding of Halal principles in a country where almost 60 percent of the population is Muslim.

Design/methodology/approach

Cross‐sectional data were collected through a survey of 800 non‐Muslims in the Klang Valley, via structured questionnaires, to gather information on their understanding of Halal principles and food products. The logit model was applied to determine the extent to which socio environment factors influenced the respondents' understanding and familiarities with Halal principles and Halal food products.

Findings

The results of this study suggest that non‐Muslim consumers are aware of the existence of Halal food in Malaysia. In general, socio‐environmental factors such as mixing with Muslims socially and the presence of advertised Halal food significantly influence non‐Muslims' understanding of Halal principles. The findings also suggest that non‐Muslims understand that Halal principles are also concerned about food safety issues and environmentally friendly ways of doing things.

Research limitations/implications

The research used a quantitative method to analyse 800 non‐Muslim respondents in the Klang Valley only.

Practical implications

The practical implications extend to food policy decision makers and food marketers who might pursue strategies in their distribution and communication efforts which target the growing Halal food market segment among non‐Muslims. Dissemination of information plays an important role in making non‐Muslims improve their understanding of Halal principles.

Originality/value

This study is one of the first to investigate the level of understanding of Halal principles among non‐Muslims in Malaysia.

Book part
Publication date: 25 July 2015

Don Johnston

The purpose of this essay is to survey the ethical guidelines Red Cross personnel use to determine the appropriate course of action when faced with morally dilemmatic…

Abstract

The purpose of this essay is to survey the ethical guidelines Red Cross personnel use to determine the appropriate course of action when faced with morally dilemmatic situations, such as whether or not to accept private donations to fund humanitarian operations.

A review of the principles which buttress and guide all Red Cross action is presented along with two case studies – one in which the Solomon Islands Red Cross Society refused money from a controversial mining company, which could have been used to assist flood victims, and the other in which the Nigerian Red Cross Society accepted money from oil companies that have been historically ethically-challenged – which illustrate the necessity of contextual analysis in making these decisions.

The principles upon which all Red Cross actions are based – humanity, impartiality, neutrality, independence – provide the guidelines by which to evaluate whether or not to accept private, corporate donations. The Red Cross principles-based ethics allows for seemingly contradictory decisions to be reached in different countries and contexts, but in manners which are ethically coherent and transparent.

This paper sets the foundation for future research into what guides humanitarian organizations as they carry out their life-sustaining operations. Organizations which use such ethical principles to determine the appropriateness of their actions should benefit from transparently demonstrating this.

Case studies from recent disasters demonstrate the value of using ethical guidelines to evaluate donor suitability. This rigor and transparency benefits not only the Red Cross and other humanitarian organizations, but most importantly those rendered vulnerable by disaster around the world.

Details

Conscience, Leadership and the Problem of ‘Dirty Hands’
Type: Book
ISBN: 978-1-78560-203-0

Keywords

Book part
Publication date: 6 May 2003

Mary Jane Rootes

Robert Hauptman first raised awareness about the ethical issues of reference service in 1976. Hauptman, a library school student at the time, did a study on the…

Abstract

Robert Hauptman first raised awareness about the ethical issues of reference service in 1976. Hauptman, a library school student at the time, did a study on the culpability, or lack thereof, in reference service provided by librarians. In his study, Hauptman posed as a library patron seeking potentially dangerous information. The behavior examined was how librarians respond to the request for material on how to build a bomb that would be powerful enough to blow up a house. Hauptman tried to present himself as a person of questionable character. He used six public and seven academic libraries in this study. Hauptman first made sure that he was speaking to the reference librarian. He then requested information for the construction of a small explosive, requesting specifically the chemical properties of cordite. He then asked for information on the potency of such an explosive, whether or not it could blow up a suburban house (Hauptman, Wilson Library Bulletin, 1976, p. 626).

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-206-1

Book part
Publication date: 10 October 2014

Aleksandr Khechumyan

This chapter aims to demonstrate that the fundamental human rights principle that no one should be subjected to (grossly) disproportionate punishment should be interpreted…

Abstract

Purpose

This chapter aims to demonstrate that the fundamental human rights principle that no one should be subjected to (grossly) disproportionate punishment should be interpreted to take into account terminal illness of the offender. It should be applied both during imposition of the sentences and also during execution of already imposed sentences.

Design/methodology/approach

In order to reveal whether this principle takes into account serious medical conditions, including terminal illness of the offender in the calculus of the proportionality of punishment and whether it is applicable at the execution stage of sentences, this chapter examined the roots of the fundamental human rights principle of proportionality of punishment by briefly surveying the penal theory, jurisprudence, court cases, laws, and legislative history from the U.S. federal and state jurisdictions and from Europe.

Findings

There is a consensus among surveyed theories that terminal illness of the offender is an element of the principle of proportionality of punishment. Thus the fundamental human rights principle must be interpreted to take it into account. The principle should be observed not only at the imposition stage, but also at the execution stage of already imposed sentences.

Originality/value

This chapter re-examines the roots of the fundamental human right to not being subjected to (grossly) disproportionate punishment. It does so in order to demonstrate that the right should be interpreted to take into account terminal illness of the offender and that it should be observed not only at the imposition stage, but also at the execution stage of already imposed sentences.

Details

Punishment and Incarceration: A Global Perspective
Type: Book
ISBN: 978-1-78350-907-2

Keywords

Book part
Publication date: 10 June 2009

Joann Segovia, Vicky Arnold and Steve G. Sutton

Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue…

Abstract

Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve the quality of financial reporting and strengthen the auditor's position when dealing with client pressure, thereby enabling a focus on transparency and fairness of financial reports. In early 2009, the U.S. appeared poised to transition U.S. accounting standards to international accounting standards. The transition decision was made after the recommendations of the SEC Advisory Committee on Improvements to Financial Reporting (i.e., SEC Pozen Committee) publicly expressed strong support in its final report (SEC, 2008a). The SEC in turn issued its “Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers on November 14, 2008” (SEC, 2008b) outlining the transition procedures. However, with Shapiro taking over as chairperson of the SEC, this move now appears less likely pending a stronger review of how principles-based international standards may impact the strength of financial regulatory oversight – a potential delay met with disdain by the pro principles-based European regulatory community (Doran, 2009). While transition to international standards continues to progress, little research examining whether principles-based standards affect auditor decision-making has been conducted. The purpose of this study is to explore the impact of principles- vs. rules-based standards on auditors' willingness to allow preparers leeway in reporting practices and to consider how auditors' decision behavior is influenced by potential client pressure and/or opposing pressure from the SEC. Based on a sample of 114 experienced auditors, the results show that auditors are more willing to allow clients to manage earnings under rules-based standards; and, these results are persistent even under external pressure. Results also indicate that more experienced auditors are less willing to allow clients who exert high pressure to report earnings aggressively, while SEC pressure has more affect on less experienced auditors. These results provide important insights to the FASB, SEC, and IASB as they weigh arguments underlying the principles- vs. rules-based debate.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

Book part
Publication date: 6 December 2017

Nilesh A. Patil, Boeing Laishram and Ganesh A. Devkar

Indicators-based framework has been developed for the sustainability assessment of infrastructure projects but this framework has limitations in quantifying the…

Abstract

Indicators-based framework has been developed for the sustainability assessment of infrastructure projects but this framework has limitations in quantifying the qualitative parameters. The top-down approach that utilizes principles to assess the sustainability of infrastructure projects has the ability to consider qualitative parameters. The research on the development of principles-based approach is however limited and, in fact, the study on the development of principles to assess the sustainability of public–private partnerships (PPPs) infrastructure projects is in a nascent stage. The purpose of this study is the development of an empirical framework of guiding principles that will facilitate the assessment of PPPs from sustainability perspective. The study has used a grounded theory qualitative approach by using interviews and literature as primary and secondary data sources, respectively, to develop the framework of guiding principles to achieve goals of sustainable infrastructure development through PPPs. The framework comprises 18 guiding principles, which will act as guidelines to facilitate promotion of sustainable practices throughout the life cycle of PPP project so that sustainability goals can be accomplished. The guiding principles could be used as the qualitative parameters for public and private sector to assess the sustainability of PPP infrastructure projects. This chapter presents critical insights on principle-based approach for sustainability assessment of PPP projects, which has not been the focus in the majority of earlier studies.

Details

The Emerald Handbook of Public–Private Partnerships in Developing and Emerging Economies
Type: Book
ISBN: 978-1-78714-494-1

Keywords

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