scholarly journals Ambiguity and legal compliance

Author(s):  
Timothy C. Barnum ◽  
Daniel S. Nagin
Keyword(s):  
Author(s):  
Subhash C. Kundu ◽  
Neha Gahlawat

The purpose of this study is to investigate the potential effects of various components of CSR focused HRM on employees satisfaction towards their job. Primary data based on 563 respondents from 204 organizations operating in India have been analyzed to test the stated hypotheses. Using regression analysis, this study has revealed that adoption of CSR focused HRM in form of legal compliance HRM and employee-oriented HRM leads to increased job satisfaction among employees working in organizations operating in India. No such relationship has been detected for other CSR focused HRM components i.e. general CSR facilitation HRM and general CSR conduct. The implications for HR practitioners and organizations are also discussed.


2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Zhenxing Ke

Abstract This paper investigates empirically whether firm ownership structures contribute to varying levels of legal compliance, which ultimately influence the likelihood of winning a lawsuit. I hypothesize that private companies are more likely to lose employment lawsuits because the rule of law within the company is rarely established. Using collected 2756 employment judgments decided by district courts in Beijing between 2014 and 2018, I test this hypothesis against three other types of ownership structures in China: state-owned enterprises, wholly foreign-funded companies, and partly foreign-funded companies. The statistical result confirms that private companies are more likely to lose cases, thus supporting the proposed hypothesis. In addition, the company’s scale and the company’s life span also have a significant influence on the employment lawsuit result.


2017 ◽  
Vol 44 (1) ◽  
pp. 2-23 ◽  
Author(s):  
Rebecca Sanders

AbstractLaw following and law breaking are often conceptualised as polar opposites. However, authorities in liberal democracies increasingly deploy a strategy of what I callplausible legalityin order to secure immunity and legitimacy for proscribed practices. Rather than ignore or suspend law, they construct legal justifications for human rights abuses and other dubious policies, obscuring the distinction between legal compliance and non-compliance. I argue this is possible because instabilities in legal rules make them vulnerable to manipulation and exploitation. By tracing American rationales for contentious ‘enhanced interrogation techniques’, indefinite detention, and ‘targeted killing’ practices in the ‘Global War on Terror’, I show that law need not always be abandoned or radically reconstituted to achieve troubling ends and that rule structures enable certain patterns of violation while limiting others. The international prohibition on torture is robust and universal, but provides vague definitions open to interpretation. Detention and lethal targeting regulations are jurisdictionally layered and contextually complex, creating loopholes and gaps. The article concludes by reflecting on implications for the protection of human rights. While law is not wholly indeterminate, human rights advocates must constantly advocate shared legal understandings that constrain state violence.


2020 ◽  
Vol 9 (19) ◽  
Author(s):  
Daniela Carnasciali de Andrade Mann ◽  
André Nagalli ◽  
Karina Querne De Carvalho

Resumo Normas relacionadas à gestão de Resíduos de Construção Civil (RCC) estão vigentes no Brasil há mais de uma década. O intuito dessa gestão é amenizar os impactos ambientais decorrentes do gerenciamento indevido desses resíduos. O objetivo do presente trabalho é investigar a conformidade técnica e legal de sistemas de gerenciamento de resíduos de construção civil no município de Curitiba. Para tal, elaborou-se uma lista de verificação baseada nas normas em vigor e em alguns modelos de certificações ambientais, como: LEED, AQUA, CASBEE, BREAM e HQE. 24 obras de edifícios residenciais e comerciais foram  visitadas — com ou sem certificação ambiental. Essa lista de verificação foi aplicada nas construções, para realizar um diagnóstico do setor. Apesar da gestão de resíduos ser obrigatória e restritiva à obtenção dos certificados de conclusão de obra, os resultados da pesquisa demonstraram que há problemas na segregação, acondicionamento e transporte dos resíduos. Entretanto, a falta de conscientização e a aparente conformidade documental não se traduz em efetivo gerenciamento dos RCC. Palavras-chave: Resíduos de construção e demolição. Gestão de resíduos. Resíduos sólidos. Auditorias ambientais. Abstract Standards related to the management of Construction Waste (CW) have been in force in Brazil for more than a decade. The goal of this management is to alleviate the environmental impacts resulting from the poor management of these wastes. The objective of this work is to investigate the technical and legal compliance of construction waste management systems in the city of Curitiba. To this end, a checklist was drawn up based on current standards and on some models of environmental certifications, such as: LEED, AQUA, CASBEE, BREAM and HQE. 24 works of residential and commercial buildings were visited — with or without environmental certification.  A checklist was applied, in these buildings, to promote a diagnosis of the sector. Although waste management is mandatory and restrictive to obtain building completion certificates, the research results showed that there are problems in the segregation, packaging and transport of waste. However, the lack of awareness and the apparent documentary compliance does not translate into effective management of the CW. Keywords:  Construction and demolition waste. Waste management. Solid waste. Environmental audits. Resumen Normas relativas a la gestión de Residuos Sólidos de Construcción Civil (RCC) están vigentes en Brasil hace más de una década. La intención de esa gestión es amenizar los impactos ambientales producidos por la gestión inadecuada de esos residuos. El objetivo de este trabajo es investigar la conformidad técnica y legal de sistemas de gestión de residuos de la construcción civil en el municipio de Curitiba. Para ello, se elaboró una lista de cotejo basada en las normas vigentes y en algunos modelos de certificaciones ambientales como: LEED, AQUA, CASBEE, BREAM y HQE. Se visitaron 24 obras de edificios residenciales y comerciales — con o sin permiso ambiental. Se aplicó esa lista de cotejo en las construcciones, para realizar un diagnóstico des sector. Aunque la gestión de residuos sea obligatoria y restrictiva para la obtención de las certificaciones de conclusión de obra, los resultados de la investigación demostraron que hay problemas en la segregación, acondicionamiento y trasporte de los residuos. Sin embargo, la falta de conciencia y la aparente conformidad en materia de documentos no se traduce en una gestión eficiente de los RCC. Palabras-clave: Residuos de construcción y demolición. Gestión de residuos. Residuos sólidos. Auditorías ambientales.


BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>


Author(s):  
Johan N Nel ◽  
Jan-Albert Wessels

A number of alternative environmental enforcement tools are available that may be used to enhance the environmental enforcement effort in South Africa.  Current debate focuses on which tools work effectively and the reasons for their success.  The debate is however dominated by issues concerning policy challenges, such as the adoption of alternative tools and necessary arrangements to ensure these tools contribute to overall environmental enforcement performance.  In order to contribute to the debate and stimulate further debate, this article offers a typology of alternative enforcement tool categories, lists the generally argued benefits and disadvantages of both command and control approaches and alternative enforcement tools, offers framework conditions for the successful adoption and use of some of the enforcement tools, and explores empirical and other evidence to determine whether environmental management systems are adequately able to drive sustained and consistent legal compliance.  A South African case study is also presented to illustrate the manner in which a combination of alternative enforcement tools may be integrated with command and control tools to ensure consistent and sustained legal compliance.


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