In an ideal world who should carry the can for wrongdoing business?

2018 ◽  
Vol 25 (3) ◽  
pp. 859-869
Author(s):  
Domitilla Vanni
Keyword(s):  
National Level ◽  
Economic Crime ◽  
Comparative Approach ◽  
Preventive Action ◽  
Content Type ◽  
Global Context ◽  
High Level ◽  
High Degree ◽  
Taking Action ◽  
Economic Crimes

Purpose This paper aims to analyze the main international rules against economic crime and to verify if Italian legislation provides for appropriate measures according to own needs at a national level. Design/methodology/approach The research uses a comparative approach by examining the existing legislations on a global, European and Italian level for finding analogies and differences between them. Findings The research has discovered a wide variation in the legislative interventions against economic crimes and in the kind of imposed sanctions. Nevertheless, there seems to be a trend toward penalties, with a high degree of uniformity between the different levels of protection. Research limitations/implications This paper aims to maintain a common international level in fighting against economic crime and to enforce the effectiveness of national regulations. Practical implications The achievement of a high level of protection, for public security and social cohesion to prevent and reduce economic crimes. Social implications This paper ensures a high level of security for the general public by taking action against money laundering, cybercrimes and other sorts of misconduct, as well as by intensifying preventive action against all kinds of economic crime through an effective global cooperation. Originality/value This is a fast-moving area of law, which continues to evolve for the variety of behaviors through which economic crime occurs, so different solutions to the problem can be found by national legislators who must be coordinated in a global context on the basis of an international standard of protection to which they more and more frequently have to conform their own rules.

Are we any good at protecting our societies and economies from the threat of economic crime and misconduct?

2019 ◽  
Vol 26 (4) ◽  
pp. 1006-1013
Author(s):  
Domitilla Vanni
Keyword(s):  
Law Enforcement ◽  
Economic Crime ◽  
Comparative Approach ◽  
Content Type ◽  
International Harmonisation ◽  
Close Cooperation ◽  
High Level ◽  
Taking Action ◽  
Economic Crimes ◽  
Italian Legislation

Purpose This paper aims to outline the Italian framework of rules against economic crime and to verify if Italian legislation provides for appropriate and effective measures according to own needs both at a national and European level. Design/methodology/approach The paper uses a comparative approach by examining the European and Italian legal systems for finding analogies and differences between them. Findings The study has revealed the need of a greater international harmonisation of criminal laws and penalties as well as the transnationality of the economic crime cuts the chance of success of every national strategy, given that transnational criminals are encouraged by the awareness that their cross-border activities complicate law-enforcement efforts against them. Research limitations/implications To maintain a common international level in the protection of individuals from the risk of economic crimes and to enforce the effectiveness of European and national regulations. Practical implications The achievement of a high level of protection, for public security and social cohesion, to prevent and reduce economic crimes, in particular, cybercrimes. Social implications To ensure a high level of security for the general public by taking action against money laundering, cybercrimes and other sorts of misconducts. Originality/value Fighting economic crime requires the close cooperation of law enforcements from different countries, which the traditional law enforcement institutions are not designed to provide.

Living in the end times: a short course addressing end of life issues for older people in an English parish church setting

2015 ◽  
Vol 19 (3) ◽  
pp. 140-149 ◽  
Author(s):  
Joanna Collicutt
Keyword(s):  
Older People ◽  
End Of Life ◽  
Group Dynamics ◽  
Death And Dying ◽  
Community Context ◽  
Content Type ◽  
End Of Life Issues ◽  
End Times ◽  
High Level ◽  
High Degree

Purpose – The purpose of this paper is to report a pilot study that evaluated an innovative practice in a faith community context designed to help older people live well at the end of life and prepare for death. Design/methodology/approach – A simple audit of the intervention using a contemporaneous journal kept by the author, and a follow up questionnaire completed by participants. Findings – Rich findings on the process are reported. These indicate a high degree of engagement by participants, the establishment of a high degree of group intimacy and trust, a high level of articulation of wisdom, the emergence of significant anxiety in some isolated cases, and the use made of tea and cake to manage the transition between the existentially demanding nature of the discussions and normal life. The outcome indicated very high levels of appreciation and increased confidence in relation to issues of death and dying. Practical implications – The findings of the pilot have been used to inform training of clergy in the principles of working in this area (e.g. in ways of managing group dynamics and anxiety, pacing, tuning in to archetypes and the natural symbols that people use to talk about death and dying, self-care and supervision of the programme leader/facilitator). Originality/value – The paper adds to knowledge in terms of an in depth description of processes at work in a group of older people working on spiritual and practical issues in relation to death, and offers ideas for supporting older people in this process, some of which are specific to the Christian tradition, and some of which are more widely applicable to people of all faiths and none. It gives a specific worked example of what “spiritual care” in this area might look like.

Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexandra Soares Fontes ◽  
Lúcia Lima Rodrigues ◽  
Carla Marques ◽  
Ana Paula Silva
Keyword(s):  
Financial Reporting ◽  
National Level ◽  
Local Context ◽  
Institutional Research ◽  
Accounting Systems ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Model ◽  
Barriers To Implementation ◽  
High Level

Purpose In 2010, Portugal’s newly implemented Accounting Standardization System (SNC - Sistema de Normalização Contabilística) aligned Portuguese accounting standards for unlisted companies with International Financial Reporting Standards (IFRS). The purpose of this paper is to explore the influence of the local context and the role of auditors in the institutionalization of this IFRS-based model in Portugal. Design/methodology/approach Drawing from an institutional theory framework, the authors interviewed 16 Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted. Findings The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full institutionalization of the new accounting model. Some persisting barriers to implementation reflected a decoupling between formal requirements and actual practices. Despite these barriers, there has been an encouraging institutionalization of SNC. The authors reveal a high level of commitment of auditors. They draw attention to the engagement of auditors in the institutional work that is intended to assist in SNC implementation, and their role as promoters of a power-knowledge discourse in propagating IFRS institutional logics at the national level, namely, through the justification and rationalization of the reported institutional contradictions. Practical implications The highlighting the authors provide of problems related to accounting change should assist international regulators, the Portuguese standard-setter and professional accounting associations to devise appropriate strategies to promote IFRS-based accounting systems implementation. Originality/value The authors contribute to the skimpy literature on micro institutional analysis and encourage further exploration of the dynamics between the micro and macro levels of analysis in institutional research.

A holistic cyber security implementation framework

2014 ◽  
Vol 22 (3) ◽  
pp. 251-264 ◽  
Author(s):  
Issa Atoum ◽  
Ahmed Otoom ◽  
Amer Abu Ali
Keyword(s):  
Cyber Security ◽  
Design Methodology ◽  
National Level ◽  
Implementation Framework ◽  
Content Type ◽  
Implementation Challenges ◽  
Security Controls ◽  
Practical Standpoint ◽  
Comparison Criteria ◽  
High Level

Purpose – The purpose of this paper is to propose a holistic cyber security implementation framework (HCS-IF) that lays out the ground for a conceptual, coherent, systematic, overarching and consolidated approach to implement cyber security strategies (CSSs). Design/methodology/approach – The HCS-IF is conceptually proposed to address the actual needs that are extracted from literature review. The HCS-IF uses and integrates a set of high-level conceptual security controls, solutions, processes, entities, tools, techniques or mechanisms that are already known in the domains of information security management, software engineering and project management to address the identified needs. Findings – The HCS-IF components and controls collectively interact and cooperate to implement CSSs. The proposed framework is compared with other related frameworks, and the results show that the HCS-IF outperforms other frameworks on most of the suggested comparison criteria. Originality/value – From a practical standpoint, governments and practitioners alike stand to gain from the findings of this research. Governments who want to implement CSSs on a national level will find the proposed framework useful in overseeing cyber security implementation. Practitioners will be prepared to address the anticipated cyber security implementation challenges and the required controls needed to facilitate cyber-security implementation in a holistic overarching manner.

Adequacy of law enforcement and prosecution of economic crimes in South Africa

2018 ◽  
Vol 25 (2) ◽  
pp. 450-466 ◽  
Author(s):  
Andries P. Swanepoel ◽  
Jacolize Meiring
Keyword(s):  
South Africa ◽  
Law Enforcement ◽  
Tax Evasion ◽  
Economic Crime ◽  
Primary Data ◽  
Correctional Institution ◽  
Government Officials ◽  
Content Type ◽  
Role Players ◽  
Economic Crimes

Purpose Economic crime is a serious challenge to business leaders, government officials and private individuals in South Africa. Given the important role of law enforcement, prosecution and sentencing in deterring economic crimes, the purpose of this paper is to determine if law enforcement, prosecution and sentencing practices are deemed to be adequate in South Africa. Design/methodology/approach Primary data from Web-based and manual questionnaires were used to empirically analyse the perceptions of sentenced economic crime offenders and role-players regarding the statement that law enforcement and prosecution practices of economic crimes relating to fraud, corruption or tax evasion in South Africa are not adequate. The final realised sample included a total of 345 from the various populations of key role-players and a total of 82 economic crime offenders from a Gauteng-based correctional institution. Mann–Whitney U tests were used to test for significant differences between the views of role-players and economic crime offenders. Findings The majority of both groups of respondents is of the opinion that law enforcement, prosecution and sentencing practices in South Africa are not adequate with regard to economic crime offences, although statistically significant differences exist in the degree of agreement. The challenge is therefore to prosecute more economic crime offenders by improving law enforcement, prosecution and sentencing practices. The study also revealed that people have a reluctance to speak out about fraud, corruption or tax evasion or to report such offences for various reasons. Originality/value The research assisted in identifying the challenges economic crime presents and the shortcomings in current law enforcement, prosecution and sentencing practices in South Africa.

scholarly journals Explicating the role of innovation intermediaries in the “unknown”: a contingency approach

2017 ◽  
Vol 10 (1) ◽  
pp. 19-39 ◽  
Author(s):  
Marine Agogué ◽  
Elsa Berthet ◽  
Tobias Fredberg ◽  
Pascal Le Masson ◽  
Blanche Segrestin ◽  
...  
Keyword(s):  
Common Interest ◽  
Content Type ◽  
Innovation Intermediaries ◽  
The Common ◽  
Actor Networks ◽  
Collective Innovation ◽  
High Level ◽  
High Degree ◽  
Contingency Approach

Purpose Innovation intermediaries have become key actors in open innovation (OI) contexts. Research has improved the understanding of the managerial challenges inherent to intermediation in situations in which problems are rather well defined. Yet, in some OI situations, the relevant actor networks may not be known, there may be no clear common interest, or severe problems may exist with no legitimate common place where they can be discussed. The purpose of this paper is to contribute to the research on innovation intermediaries by showing how intermediaries address managerial challenges related to a high degree of unknown. Design/methodology/approach The authors draw upon the extant literature to highlight the common core functions of different types of intermediaries. The authors then introduce the “degree of unknown” as a new contingency variable for the analysis of the role of intermediaries for each of these core functions. The authors illustrate the importance of this new variable with four empirical case studies in different industries and countries in which intermediaries are experiencing situations of high level of unknown. Findings The authors highlight the specific managerial principles that the four intermediaries applied in creating an environment for collective innovation. Originality/value Thereby, the authors clarify what intermediation in the unknown may entail.

A historical review of the control of corruption on economic crime in China

2015 ◽  
Vol 23 (1) ◽  
pp. 4-21 ◽  
Author(s):  
ENZE LIU
Keyword(s):  
Historical Review ◽  
Economic Crime ◽  
Current Status ◽  
Western World ◽  
Chinese History ◽  
Content Type ◽  
Republic Of China ◽  
Government Organizations ◽  
Economic Crimes ◽  
Control Of Corruption

Purpose – The purpose of this paper is to provide a historical review of China’s anti-corruption efforts, from the ancient period of Chinese slavery societies to the late 1970s before China launched its profound economic reform, under the current status of the harsh crusade against corruption that the Chinese new leadership initiated. Design/methodology/approach – This paper is mainly based on a great deal of historical literature and empirical findings, with relevant comparative analysis on policies and regulations between various periods of China. Findings – The phenomenon of corruption has existed in Chinese history for thousands of years, throughout Chinese slavery societies, feudal societies, republic period and the People’s Republic of China (PRC). Anti-corruption laws formed an important part of ancient Chinese legal system, and each dynasty has made continuous and commendable progress on fighting such misconduct. Innumerable initiatives have also been taken by the ruling party Chinese Communist Party (CCP) since the founding of the PRC. The PRC government created various specially designed government organizations and a series of updated regulations for preventing economic crimes. They have realized that periodic movements against corruption would no longer be helpful, and the paramount issue nowadays is indeed how bold the leaders are in striking out those unhealthy tendencies. Originality/value – This paper fills in the blanks in the Western world with a comprehensive description of, and comments on, the historical efforts on China’s corruption and economic crime prevention. It also, in various ways, provides meaningful information that links to China’s current furious war against corruption.

scholarly journals Financial intelligent investigations in combating money laundering crime

2016 ◽  
Vol 19 (1) ◽  
pp. 92-102 ◽  
Author(s):  
Anastasia Suhartati Lukito
Keyword(s):  
Money Laundering ◽  
Economic Crime ◽  
Content Type ◽  
Legal Perspective ◽  
Illegal Activities ◽  
New Perspective ◽  
Banking Institution ◽  
Financial Transactions ◽  
Economic Crimes

Purpose – The purpose of this paper is to analyze the functions of financial intelligent investigations by the Indonesian financial intelligent unit in conjunction with the participating reporting parties, to consider the obstacles and challenges to reduce money laundering cases in Indonesia, realizing that the role of the financial intelligent investigations not only conducted by Indonesian Financial Intelligent Unit itself but the active participation from reporting parties such as banking institution. The function of financial intelligent unit in supervising and monitoring cash financial transactions is importance in fight against economic crimes, particularly in the anti-money laundering regime. Design/methodology/approach – This paper explores the Indonesian laws on prevention and eradication on money laundering crime and analyzing the importance role of financial intelligent investigations and disruption of money laundering crime. Findings – The financial intelligent investigations will become an important strategy to combating the economic crime such as money laundering and corruption. The new perspective is needed to developing the good synergy in the financial intelligent unit and reporting parties to maximizing the eradication of money laundering cases. Practical implications – The paper can be a source to explore about the money laundering eradication based on Indonesia legal perspective. Originality/value – This paper gives contributions by encouraging the financial intelligent unit in conjunction with all the financial institutions to disrupt any money laundering activities, which is associated to other predicate crimes and attempting to conceal the illegal funds derived from illegal activities that commonly happened in Indonesia.

scholarly journals Lactic Acid Bacterium and Yeast Microbiotas of 19 Sourdoughs Used for Traditional/Typical Italian Breads: Interactions between Ingredients and Microbial Species Diversity

2011 ◽  
Vol 78 (4) ◽  
pp. 1251-1264 ◽  
Author(s):  
Fabio Minervini ◽  
Raffaella Di Cagno ◽  
Anna Lattanzi ◽  
Maria De Angelis ◽  
Livio Antonielli ◽  
...  
Keyword(s):  
Lactic Acid ◽  
Free Amino ◽  
Triticum Durum ◽  
Principal Component ◽  
Comparative Approach ◽  
Content Type ◽  
High Level ◽  
Low Cell Density ◽  
Biochemical Features ◽  
Culture Dependent

ABSTRACTThe study of the microbiotas of 19 Italian sourdoughs used for the manufacture of traditional/typical breads allowed the identification, through a culture-dependent approach, of 20 and 4 species of lactic acid bacteria (LAB) and yeasts, respectively. Numerically, the most frequent LAB isolates wereLactobacillus sanfranciscensis(ca. 28% of the total LAB isolates),Lactobacillus plantarum(ca. 16%), andLactobacillus paralimentarius(ca. 14%).Saccharomyces cerevisiaewas identified in 16 sourdoughs.Candida humilis,Kazachstania barnettii, andKazachstania exiguawere also identified. As shown by principal component analysis (PCA), a correlation was found between the ingredients, especially the type of flour, the microbial community, and the biochemical features of sourdoughs.Triticum durumflours were characterized by the high level of maltose, glucose, fructose, and free amino acids (FAA) correlated with the sole or main presence of obligately heterofermentative LAB, the lowest number of facultatively heterofermentative strains, and the low cell density of yeasts in the mature sourdoughs. This study highlighted, through a comprehensive and comparative approach, the dominant microbiotas of 19 Italian sourdoughs, which determined some of the peculiarities of the resulting traditional/typical Italian breads.

Sustainable imaginaries: a case study of a large suburban Canadian university

2017 ◽  
Vol 18 (1) ◽  
pp. 129-145 ◽  
Author(s):  
Philip Vaughter ◽  
Steve Alsop
Keyword(s):  
Community Organizing ◽  
Design Methodology ◽  
National Level ◽  
Management Program ◽  
Community Members ◽  
Content Type ◽  
Sustainability Initiatives ◽  
High Level ◽  
Practical Implications

Purpose This paper aims to explore the concept of sustainability imaginaries – unifying core assumptions on what sustainability entails held by stakeholders – set within a large suburban Canadian university. The study aims to expand the field of research into imaginaries by focusing on imaginaries within an institution as opposed to a societal or national level. Design/methodology/approach The paper is conceptual in nature and draws upon empirical tools, such as collaborative thematic coding of interviews of university community members, to illustrate emergent imaginaries around sustainability at the institution. Findings This paper identifies four core sustainability imaginaries in an analysis of the interview data: sustainability as performance, sustainability as governance, sustainability as techno-efficiency and sustainability as community organizing. The paper then uses these imaginaries to analyse two recent university-wide events: the establishment of a high-level sustainability council and an energy management program. Research limitations/implications Because of the institutional focus of this study, the research may lack generalizability to other institutions. Thus, researchers are encouraged to explore what other imaginaries may exist at other institutions. Practical implications This paper includes implications for how universities can manage conflicting expectations and definitions in relation to new sustainability initiatives on campus. Originality/value This paper offers reflections on the concept of sustainability imaginaries and what they might offer the field of sustainability in higher education.

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