852 resultados para Opposing corruption


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Globalisation has led to a shift in world order with the rise of the corporate non-state actor. This rise has led to an assumption that Multi-National Corporations (MNCs) must assume responsibilities beyond profit maximisation for shareholders. With the rise of the MNC as a corporate non-state actor there have been discussions around the role of business with regard to human rights.

This article looks at the case of oil extraction in Nigeria. Focussing on the historical dependency of Nigeria and the evolution of the state into a resource-dependent country, it looks at the limitations of existing human rights obligations as they relate to business. This article proposes that corporate social responsibility (CSR) policies of MNCs can act as a preliminary stage in the quest for wider human rights protections. It is in motivating MNCs to design and implement effective CSR policies in dependent states like Nigeria, that the challenge lies.

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This paper intends to study who pays for corruption in Brazil from 2005 to 2011. Politicians may decide to charge the spillovers of corruption at a municipal level through taxes or to charge it to the entire country through voluntary transfers. The used measure of corruption is based on audit reports conducted on randomly selected municipalities from 2005 to 2011.In order to address this question an IV strategy was computed using as instrument for the number of observed cases of corruption the dummy variable of being audited or not. We evaluated the impact of corruption on taxes and on voluntary transfers and concluded that with an increase in the number of observed cases of corruption the first decreases and the latest registers an increase. Therefore, considering all Brazilian municipalities, mayors prefer to spread the bill all over the country than charging it locally.

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This paper studies the impact of the Brazilian anticorruption legislation, PL 6826/2010, on stock returns. I show that, around the law approval date, the greater the link between the corporate and political worlds, the worse is the companies’ performance. Companies awarded with public contracts in 2012 suffer more with the new legislation approval. Firms with above median contract values have 2.9% lower returns than its peers. The negative effect is more pronounced for bigger and more complex entities, associated with higher levels of Corporate Responsibility and Governance and not subject to the US FCPA.

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Previous studies have shown that adults and 8-year-olds process faces using norm-based coding and that prolonged exposure to one kind of facial distortion (e.g., compressed features) temporarily shifts the prototype, a process called adaptation, making similarly distorted faces appear more attractive (Anzures et aI., 2009; Valentine, 1999; Webster & MacLin, 1999). Aftereffects provide evidence that our prototype is continually updated by experience. When adults are adapted to two face categories (e.g., Caucasian and Chinese; male and female) distorted in opposing directions (e.g., expanded vs. compressed), their attractiveness ratings shift in opposite directions (Bestelmeyer et aI., 2008; Jaquet et aI., 2007), indicating that adults have dissociable prototypes for some face categories. I created a novel meth04 to investigate whether children show opposing aftereffects. Children and adults were adapted to Caucasian and Chinese faces distorted in opposite directions in the context of a computerized storybook. When testing adults to validate my method, I discovered that opposing aftereffects are contingent on how participants categorize faces and that this categorization is dependent on the context in which adapting stimuli are presented. Opposing aftereffects for Caucasian and Chinese faces were evident when the salience of race was exaggerated by presenting faces in the context of racially segregated birthday parties; expanded faces selected as most normal more often for the race of face that was expanded during adaptation than for the race of face that was compressed. However, opposing aftereffects were not evident when members of the two groups were presented engaging in cooperative social interactions at a racially integrated birthday party. Using the storybook that emphasized face race I 11 provide the first evidence that 8-year-olds demonstrate opposing aftereffects for two face categories defined by race, both when judging face normality and when rating attractiveness.

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Rapport de recherche

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Rapport de recherche

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It Has Often Been Assumed That a Country's Tax Level, Tax Structure Progressivity and After-Tax Income Distribution Are Chosen by Voters Subject Only to Their Budget Constraints. This Paper Argues That At Certain Income Levels Voters' Decisions May Be Constrained by Bureaucratic Corruption. the Theoretical Arguments Are Developed in Asymmetry Limits the Capacity of the Fiscal System to Generate Revenues by Means of Direct Taxes. This Hypothesis Is Tested Witha Sample of International Data by Means of a Simultaneous Equation Model. the Distortions Resulting From Corruption Ar Captured Through Their Effects on a Latent Variable Defined As the Overall Fiscal Structure. Evidence Is Found of Causality Running From This Latent Variable to the Level of Taxes and the Degree of After Tax Inequality.

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Ce papier utilise des données empiriques sur le Ghana afin d’examiner comment, le genre, en tant que système social, génère des dilemmes moraux dans le secteur public. Les hommes et les femmes se sentent obligées de choisir des conditions privées de moralité dans le secteur de l’éthique publique. Ce papier démontre que les références qui délimitent les personnalités comportementales sexuées et qui sont utilisées pour justifier le plus haut degré de standard éthique des femmes peut aussi être potentiellement source de corruption, si les femmes essaient de respecter les attentes en matière de genre dans la conduite des obligations publiques. Fondamentalement, le papier argumente que l’éthique sexuée- supposant la division entre éthique de la compassion et éthique de la justice- pourrait perpétuer des comportements qui nient l’éthique du secteur public, mais se conforme à l’éthique sociale. En utilisant les travaux de Carol Gilligan (1982) sur la théorie du développement moral, il conclut, inter alia, que le recrutement des femmes dans le secteur public devrait être promu en tant que droit plutôt qu’à partir de leur probité morale présumée supérieure. Promouvoir les femmes dans le services publics sur la base de leur éthique supérieure pourrait s’avérer contre-productif si les espoirs étaient déçus.