Whistleblowing in Kuwait and UK against corruption and misconduct

2018 ◽  
Vol 60 (4) ◽  
pp. 1020-1033 ◽  
Author(s):  
Faisal Al-Haidar
Keyword(s):  
Public Interest ◽  
Design Methodology ◽  
Private Enterprise ◽  
Legal Protection ◽  
Government Agency ◽  
Content Type ◽  
The Public ◽  
The Uk ◽  
The Impact ◽  
Made In

Purpose This paper aims to explore the nature and the scope of whistleblowing in Kuwait and in the UK. Whistleblowing is when a person, usually an employee, in a government agency or private enterprise, discloses information to the public or to those in authority, of mismanagement, corruption or other wrongdoing. Due to the unpredictable consequences of whistleblowing, it is probable that many employees who witness wrongdoing do not consider blowing the whistle, because they fear the impact of such action on their relationship with their employers. Design/methodology/approach The author evaluated the whistleblowing systems in different countries. He first tackled the nature of whistleblowing in general, proceeded to analyse whistleblowing in Kuwait with mentions from other countries and finally evaluated the whistleblowing process in the UK. Findings The whistleblowing situation in the UK is clearer than that in Kuwait. Recent improvements have been made in the UK to protect whistleblowers. In the UK, the whistleblowing law under the Public Interest Disclosure Act 1998 came into force in July 1999 to protect whistleblowers. Kuwait also has had some improvements, which were seen to offer legal protection for those raising concerns about corruption under Law no. 24 of 2012. However, the author recommends that the Kuwaiti Government should give more protection to whistleblowers, and there is a need to protect the whistleblowers. Originality/value Potential whistleblowers might feel discouraged from disclosing information against their organisation, fearing a backlash against them. This is where the law and the rights of employees must be clarified. This paper will, therefore, evaluate the system of whistleblowing in the UK under the Public Interest Disclosure Act 1998 and examine this against the whistleblowing law in Kuwait under the Whistleblowing Act no. 24 of 2012.

scholarly journals Supporting rural entrepreneurship in the UK microbrewery sector

2015 ◽  
Vol 117 (11) ◽  
pp. 2724-2738 ◽  
Author(s):  
Victoria Ellis ◽  
Gary Bosworth
Keyword(s):  
Design Methodology ◽  
Participant Observation ◽  
Structured Interviews ◽  
Local Economies ◽  
Content Type ◽  
The Public ◽  
Public House ◽  
Economic Contribution ◽  
The Uk ◽  
The Impact

Purpose – The UK has seen rapid growth in the number of microbreweries but a concurrent decline in public house numbers raising concerns about the sustainability of this growth. The purpose of this paper is to explore the impact of funding upon competition in the sector and the entrepreneurial characteristics of microbrewers. With an emphasis on rural-based businesses, the local economic impacts are also examined. Design/methodology/approach – The research is informed by analysis of trends in both the brewing and public house sectors in the UK. Semi-structured interviews were carried out with microbrewers, including five who had received funding to support their development. These were supplemented with three days of participant observation at collaborative brewing events with 26 microbrewery owners and three microbrewery managers. Findings – The findings indicate that the value attached to microbreweries extends beyond their economic contribution with wider outcomes including training and job creation, the preservation of listed buildings and the enhancement of rural tourism. Funding stimulated entrepreneurial responses but support for these wider outcomes ran the risk of distorting competition. Originality/value – As competition increases in the sector, microbrewery owners need to become more entrepreneurial to maintain their market position. Competition is heightened by a number of lifestyle enterprises that can survive with lower profit levels while routes to market are limited by a decline in the public house sector. In such a pressured market, there is a need for clearer assessments of the impacts on local economies and entrepreneurship when grant funding is provided.

scholarly journals Signs and wonders

2015 ◽  
Vol 39 (4) ◽  
pp. 298-314 ◽  
Author(s):  
Simon Smith ◽  
Peter Stokes
Keyword(s):  
Design Methodology ◽  
Frontline Employees ◽  
Content Type ◽  
Extant Literature ◽  
Beneficial Effects ◽  
The Uk ◽  
The Impact

Purpose – This paper aims to examine and assess the reputational impact of the logo and symbols of the UK Standard Investors in People (IiP). The extant literature highlights differing opinions in terms of the likely benefits that IiP generates following achievement of the Standard. This paper focuses specifically on the perceptions of reputational claims made regarding existing employees, potential employees and customers. Design/methodology/approach – The debate is explored through 38 interviews using the perceptions of managers and frontline employees within six IiP-accredited firms and one non-accredited firm. Findings – The study indicates that the logo and symbols of the Standard have minimal meaning and significance for the interviewees and their outlook on potential employees and customers. There were some indications, however, that the wider reputational implications of carrying the logo may have some potentially beneficial effects. Originality/value – The paper concludes that the overarching findings present a potentially serious issue for IiP, and that there is a need to understand further the impact and value of the logo and symbols.

The UK drugs strategy 2017: contexts and analysis

2017 ◽  
Vol 17 (4) ◽  
pp. 205-217
Author(s):  
Blaine Stothard
Keyword(s):  
Economic Policy ◽  
Drug Use ◽  
Design Methodology ◽  
Drug Misuse ◽  
Close Reading ◽  
Evidence Based ◽  
Specific Content ◽  
Content Type ◽  
The Uk ◽  
The Impact

Purpose The purpose of this paper is to examine the content of the strategy and assess its claims to be evidence based. Design/methodology/approach This study is a close-reading of the text with commentary on specific content and reference to wider contexts. Findings The strategy makes use of evidence in its sections on treatment. Much evidence, including that of the UK ACMD, is dismissed or ignored. The issue of funding in times of austerity is not considered in the strategy. The range and complexity of drug use and users are not fully considered. Research limitations/implications The strategy can be seen as an idealised ambition with little basis in reality without funding to support its aims. Social implications There is no consideration of the impact of macro-economic policy on the extent of drug misuse. Originality/value Other commentaries on the strategy are emerging. This paper is a more extensive consideration than has so far appeared.

Agency costs in the market for corporate control: evidence from UK takeovers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Edward Jones ◽  
Bing Xu ◽  
Konstantin Kamp
Keyword(s):  
Agency Costs ◽  
Design Methodology ◽  
Corporate Control ◽  
Sales Growth ◽  
Content Type ◽  
Market For Corporate Control ◽  
The Uk ◽  
Practical Implications ◽  
Theory Framework ◽  
Made In

Purpose This paper aims to examine whether agency costs predict disciplinary takeover likelihood for the UK listed companies between 1986 and 2015. Design/methodology/approach Using survival analysis, the approach is to identify candidates for disciplinary takeover on the basis of Tobin’s Q (TQ), which is consistent with the approach advocated by Manne (1965). This study then examines how indicators of agency costs affect takeover likelihood within the set of disciplinary candidates. Findings This paper provides evidence of the effectiveness of TQ, rather than excess return, in identifying disciplinary takeover candidates. Takeover hazard for disciplinary candidates is higher for companies with higher levels of asset utilization and sales growth in particular. Companies with stronger agency problems are relatively less susceptible to disciplinary takeover. Practical implications Given the UK context of the study, where anti-takeover provisions are disallowed and when compared to findings of US studies, the results imply some support for the effectiveness of an open merger policy. Originality/value While the connection between takeover likelihood and the market for corporate control has been made in previous studies, the study adopts a more explicit agency theory framework than previous studies of takeover likelihood. A key component of the contribution follows from differentiating candidates for disciplinary takeovers from other forms of mergers and acquisitions.

Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

2020 ◽  
Vol 35 (8) ◽  
pp. 1095-1119
Author(s):  
Weerapong Kitiwong ◽  
Naruanard Sarapaivanich
Keyword(s):  
Design Methodology ◽  
Audit Quality ◽  
Discretionary Accruals ◽  
Regression Analyses ◽  
Content Type ◽  
Weak Evidence ◽  
Financial Restatements ◽  
Audit Reports ◽  
The Impact ◽  
Made In

Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer this question, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings The authors found some weak evidence that KAMs disclosure improved audit quality because of auditors putting more effort into their audits and audits being performed thoroughly after the implementation of KAMs. Interestingly, the number of disclosed KAMs and the most common types of disclosed KAMs are not associated with audit quality. Only disclosed KAMs related to acquisitions are more informative because the presence of this type of disclosed KAMs signals the greater likelihood of financial restatements being made in a later year. Originality/value Unlike previous studies on the impact of KAMs disclosure on audit quality, which used discretionary accruals as proxy for audit quality, this study used the occurrence of financial restatements.

scholarly journals The purposes, promises and compromises of extinction accounting in the UK public sector

2018 ◽  
Vol 31 (3) ◽  
pp. 875-899 ◽  
Author(s):  
Kenneth Weir
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Environmental Accounting ◽  
Species Loss ◽  
Content Type ◽  
The Public ◽  
Corporate Context ◽  
Trade Offs ◽  
Ecological Criteria ◽  
The Uk

Purpose The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations of the public sector context. Design/methodology/approach The paper analyses the use of extinction accounting in three separate case organisations, conducting a total of 21 interviews across the three cases. Interviews were conducted with a range of organisational participants each having experience with extinction accounting. Findings Interviews reveal a number of common uses and applications of extinction accounting across the three councils. Practices are used to generate reports on species loss and recovery within each region, and to facilitate planning for species protection and recovery. However, in attempting to use this information, key trade-offs emerge between satisfying economic and ecological criteria, and even trade-offs are created regarding development of protection schemes. This leads to a subversion of extinction accounting. Research limitations/implications Commensurate with prior studies in the corporate context, the study finds the presence of an economic logic impinging upon ecological decision making, suggesting that practices of extinction accounting may be affected by the same acknowledged economic motivations that reside in corporate attempts to account for nature. Originality/value The paper makes an important contribution by evaluating the public sector context of extinction accounting, which is lacking in existing research. The findings relating to the public sector use of species and extinction information also provide a useful context to understand how relatively new social and environmental accounting practices are deployed in organisations, as well as some indication of their effectiveness and limitations.

scholarly journals Safeguarding adults practice and remote working in the COVID-19 era: challenges and opportunities

2020 ◽  
Vol 22 (6) ◽  
pp. 415-427
Author(s):  
Ann Anka ◽  
Helen Thacker ◽  
Bridget Penhale
Keyword(s):  
Design Methodology ◽  
The Body ◽  
Content Type ◽  
Social Distancing ◽  
Body Of Knowledge ◽  
Abuse And Neglect ◽  
Challenges And Opportunities ◽  
The Uk ◽  
Policy Guidance ◽  
The Impact

Purpose This exploratory paper aims to examine the literature on the impact of COVID-19 on safeguarding adults practice. Design/methodology/approach A literature search was carried out in recently published articles to locate literature relating to COVID-19 and safeguarding adults in the UK and internationally. This included policy guidance and law, to describe the existing knowledge base, gaps in practice and areas that may require further research. Findings The findings suggest that measures to curb the spread of the COVID-19 pandemic gave rise to remote working and virtual safeguarding practice. The findings highlight the need for empirical research into the impact of virtual safeguarding adults assessments and effective ways to support the needs and outcomes of those who may be at risk of or experiencing abuse and neglect while shielding, socially isolating or when working in an environment where social distancing is required. Research limitations/implications The paper is based on a review and analysis of published documents and not on other types of research. Originality/value Little is known about effective safeguarding adults practice in the era of shielding, self-isolation, social distancing and remote working. The paper adds to the body of knowledge in the field.

Coverage, field specialisation and the impact of scientific publishers indexed in the Book Citation Index

2014 ◽  
Vol 38 (1) ◽  
pp. 24-42 ◽  
Author(s):  
Daniel Torres-Salinas ◽  
Nicolas Robinson-Garcia ◽  
Juan Miguel Campanario ◽  
Emilio Delgado López-Cózar
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Citation Index ◽  
Descriptive Study ◽  
Content Type ◽  
Thomson Reuters ◽  
Subject Categories ◽  
The Uk ◽  
The Impact ◽  
Scientific Publishers

Purpose – The aim of this study is to analyse the disciplinary coverage of Thomson Reuters' Book Citation Index database focusing on publisher presence, impact and specialisation. Design/methodology/approach – The authors conducted a descriptive study in which they examined coverage by discipline, publisher distribution by field and country of publication, and publisher impact. For this purpose the Thomson Reuters' subject categories were aggregated into 15 disciplines. Findings – Humanities and social sciences comprise 30 per cent of the total share of this database. Most of the disciplines are covered by very few publishers mainly from the UK and USA (75.05 per cent of the books), in fact 33 publishers hold 90 per cent of the whole share. Regarding publisher impact, 80.5 per cent of the books and chapters remained uncited. Two serious errors were found in this database: the Book Citation Index does not retrieve all citations for books and chapters; and book citations do not include citations to their chapters. Originality/value – There are currently no studies analysing in depth the coverage of this novel database which covers monographs.

scholarly journals Service user and carers perspectives of joint and integrated working between health and social care

2014 ◽  
Vol 22 (2) ◽  
pp. 62-70 ◽  
Author(s):  
Ailsa Cameron ◽  
Lisa Bostock ◽  
Rachel Lart
Keyword(s):  
Mental Health ◽  
Design Methodology ◽  
Social Care ◽  
Mental Health Problems ◽  
Integrated Services ◽  
Content Type ◽  
Policy Debates ◽  
Health And Social Care ◽  
The Uk ◽  
The Impact

Purpose – The purpose of this paper is to provide an update to a review of the joint working literature in the field of health and social care for adults, with particular emphasis given to the experiences of users and carers. Design/methodology/approach – The aims of the literature review remained largely the same as those of the original, they were to identify: models of joint working, evidence of effectiveness and cost-effectiveness and the factors promoting or hindering the models. However, to reflect the growing interest in the experiences of users and carers a fourth aim was added to map these experiences. Given their prominence in terms of policy debates about integration, the review focused on jointly organised services for older people and people with mental health problems in the UK only. Findings – The review demonstrates tentative signs that some initiatives designed to join-up or integrate services can deliver outcomes desired by government. Importantly some studies that report the experiences of users of services and carers suggest that they perceive benefits from efforts to join-up or integrate services. However it is our contention that the evidence is less than compelling and does not justify the faith invested in the strategy by current or previous governments. Originality/value – The study updates our knowledge of the impact of joint working in the field of health and social care for adults. Importantly the paper highlights what is known about the experiences of users and carers of joint/integrated services.

UK initiatives to reduce antimicrobial resistant infections, 2013-2018

2016 ◽  
Vol 21 (3) ◽  
pp. 131-138 ◽  
Author(s):  
Susan Hopkins
Keyword(s):  
Public Health ◽  
Antimicrobial Resistance ◽  
Government Policy ◽  
Design Methodology ◽  
Antibiotic Use ◽  
Content Type ◽  
Uk Government ◽  
The Many ◽  
The Uk ◽  
The Impact

Purpose – The purpose of this paper is to highlight the local, national and global actions from the UK to reduce the impact of antimicrobial resistance (AMR) on human health. Design/methodology/approach – Synthesis of UK government policy, surveillance and research on AMR. Findings – Activities that are taking place by the UK government, public health and professional organisations are highlighted. Originality/value – This paper describes the development and areas for action of the UK AMR strategy. It highlights the many interventions that are being delivered to reduce antibiotic use and antimicrobial resistant infections.

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