Oversight of IRS and Justice Department prosecution of several tax cases : hearings before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-ninth Congress, second session.

Item 1038-A, 1038-B (microfiche).

An evaluation of the training provided in correctional institutions under the Manpower development and training act, section 251; final report.

Report MEL 71-09a-c.

The Australian insolvency regime revisited: a precis of the next leap forward

Australian corporate insolvency laws contained within Chapter 5 of the Corporations Act are currently being reviewed with respect to four principal areas identified by Australian Government Treasury. The four themes of review include employee ‘benefit’ enhancements; seeking to deter misconduct of company officers; rules around insolvency practitioner disclosure with respect to their remuneration and related independence issues; and some minor proposed changes to the voluntary administration procedure, widely regarded as requiring only minor adjustment. At this time, the draft legislation is not available for general release and is being discussed within the Australian Government appointed Insolvency Law Advisory Group. The next steps are public comment for review of draft legislation and then operation of the legislative change. These are expected to occur in 2007. This paper seeks to outline the likely issues associated with the expected reforms of the Australian insolvency regime.

The availability of proprietary restitution in cases of mistaken payments

This article is concerned with the availability of “proprietary restitution” in cases of mistaken payments. It is argued that the mistake of the claimant is an insufficient justification for proprietary restitution, however a close analysis of the case law demonstrates that the presence of additional factors can justify the availability of proprietary restitution in specific circumstances. The basis of proprietary restitution is to be found in the breach of a duty which arises separately from the claim for unjust enrichment. The significant contribution of this article is the analysis that knowledge merely creates a duty to maintain the fund until restitution is made, and that knowledge cannot establish the breach of this duty. Importantly, breach of this duty is established by a second condition which is demonstrated by the wilful misconduct of the recipient. It is this conduct which justifies the imposition of the constructive trust. By adopting this analysis, the proprietary claim in the context of mistaken transfers can be classified as forming part of the law of wrongs, rather than the law of unjust enrichment.

Exposing and addressing tobacco industry conduct in low-income and middle-income countries

The tobacco industry's future depends on increasing tobacco use in low-income and middle-income countries (LMICs), which face a growing burden of tobacco-related disease, yet have potential to prevent full-scale escalation of this epidemic. To drive up sales the industry markets its products heavily, deliberately targeting non-smokers and keeps prices low until smoking and local economies are sufficiently established to drive prices and profits up. The industry systematically flaunts existing tobacco control legislation and works aggressively to prevent future policies using its resource advantage to present highly misleading economic arguments, rebrand political activities as corporate social responsibility, and establish and use third parties to make its arguments more palatable. Increasingly it is using domestic litigation and international arbitration to bully LMICs from implementing effective policies and hijacking the problem of tobacco smuggling for policy gain, attempting to put itself in control of an illegal trade in which there is overwhelming historical evidence of its complicity. Progress will not be realised until tobacco industry interference is actively addressed as outlined in Article 5.3 of the Framework Convention on Tobacco Control. Exemplar LMICs show this action can be achieved and indicate that exposing tobacco industry misconduct is an essential first step.

Secondary stakeholders as agents of influence: Three essays on political risk, reputation, and multinational performance

Organizational researchers have recently taken an interest in the ways in which social movements, non-governmental organizations (NGOs), and other secondary stakeholders attempt to influence corporate behavior. Scholars, however, have yet to carefully probe the link between secondary stakeholder legal action and target firm stock market performance. This is puzzling given the sharp rise in NGO-initiated civil lawsuits against corporations in recent years for alleged overseas human rights abuses and environmental misconduct. Furthermore, few studies have considered how such lawsuits impact a target firm’s intangible assets, namely its image and reputation. Structured in the form of three essays, this dissertation examined the antecedents and consequences of secondary stakeholder legal activism in both conceptual and empirical settings. ^ Essay One argued that conventional approaches to understanding political risk fail to account for the reputational risks to multinational enterprises (MNEs) posed by transnational networks of human rights NGOs employing litigation-based strategies. It offered a new framework for understanding this emerging challenge to multinational corporate activity. Essay Two empirically tested the relationship between the filing of human rights-related civil lawsuits and corporate stock market performance using an event study methodology and regression analysis. The statistical analysis performed showed that target firms experience a significant decline in share price upon filing and that both industry and nature of the lawsuit are significantly and negatively related to shareholder wealth. Essay Three drew upon social movement and social identity theories to develop and test a set of hypotheses on how secondary stakeholder groups select their targets for human rights-related civil lawsuits. The results of a logistic regression model offered support for the proposition that MNE targets are chosen based on both interest and identity factors. The results of these essays suggest that legal action initiated by secondary stakeholder groups is a new and salient threat to multinational business and that firms doing business in countries with weak political institutions should factor this into corporate planning and take steps to mitigate their exposure to such risks.^

Social Learning Theory and Prison Work Release Programs

The authors’ review of literature about Bandura’s (1977) social learning theory and self-efficacy leads to implications on how this theory can positively affect prison work release programs and inmate post-release outcomes. Additionally, several causes of deviant behavior have been explained by social learning theory concepts.

Crisis communication in politics: forgiveness as image restoration tool

Crisis communication is a widely treated field. There are lot of works and guides which provide helpful information in order to face crisis situations successfully (Alcat, 2005, Benoit, 1997) and articles about case studies (Nespereira, 2014, Blaney y Benoit 2001). Nonetheless, most of times, these guides are focused on business or corporations (Abeler, 2010) and there are not such information about crisis communications in politics (Gaspar e Ibeas, 2015). The field is smaller if we speak about forgiveness as restoration image tool in politics (Harris 2006). Despite all, we live in “forgiveness era” as Krauze said (1998) where people demand to politicians to apologize when they have mistakes (Harris et al. 2006:716). So, we will try to make an approach to forgiveness in politics as a image restoration tool and analyze its capabilities in order to face crisis management.

Whose Corruption? Which Law? Law’s Authority and Social Power

This paper focuses on the concept of ‘legal but corrupt’ from a pluralist perspective. I argue that the naming and ‘discovery’ of corruption relies on an authority to scrutinise and investigate institutional conduct. The plurality of state and non-state laws under which we are governed sets limits however on any institutional capacity to name and so discover misconduct. The paper focuses on the scandals involving the Catholic Church both in Ireland and in the United States and from there I examine how the state’s power to intervene in alternate institutions is conceived.

Self-perceptions of the role of the planner

The role of the planning practitioner has received considerable attention in a diverse range of theoretical and empirical debates within the broad spectrum of planning scholarship from normative debates surrounding the planner's role in society, to more empirical investigations into the skills, attributes, and evolving nature of planning practitioners. Fundamental questions surrounding the role and purpose of planners have also entered into more mainstream discussions as the democratic nature of the planning system has been consistently undermined by allegations of misconduct, corruption, and incompetence. Despite the broad range of literature and debate which centres on the role of the planner, relatively few studies have explored the views of planning practitioners themselves, making it difficult to judge whether the ideas of planning academics are actually shared by those in the field. In this paper we seek to address this particular gap and argue that such insights are critical in determining the extent to which planning practitioners serve to challenge, maintain, or reinforce existing power imbalances in the planning system. The methodology consists of a series of qualitative interviews with twenty local authority planners working throughout the Greater Dublin Area, Ireland. The results suggest that planners' self-perceptions of their role tend to reflect traditional pluralist and managerialist perspectives. More broadly, the results suggest that the role orientations of contemporary planners are being shaped by dominant discourses in current planning ideology — namely, collaborative and participatory approaches

Vinculação, Estilos Educativos Parentais e Esquemas Precoces Mal Adaptativos em Reclusos

Introdução: Sobretudo estudos internacionais focam a importância da vinculação e dos estilos educativos parentais no desenvolvimento de comportamentos delinquentes e antissociais. Em Portugal, alguns estudos focados na população reclusa, analisam, separadamente, estilos educativos parentais, personalidade e esquemas precoces mal adaptativos mas, segundo sabemos, nenhum explora, simultaneamente, a vinculação, os estilos educativos parentais e os esquemas precoces mal adaptativos nesta população. São nossos objetivos caracterizar uma amostra de reclusos quanto à vinculação em diferentes relacionamentos, estilos educativos parentais e esquemas precoces mal adaptativos (EPM) e, sobretudo, explorar associações entre estas três variáveis (e destas com variáveis sociodemográficas, familiares, clínicas e relativas à pena). Metodologia: 44 reclusos do sexo masculino (M = 37,3 anos; DP = 10,98; variação = 23-67) preencheram voluntariamente um questionário sociodemográfico e os seguintes instrumentos: EMBU – Memórias de Infância, Experiências em Relações Próximas - Questionário de Estruturas Relacionais e Questionário de Esquemas de Young (QEY). Resultados: Verificou-se, quanto às associações entre vinculação e estilos educativos parentais que: menor suporte emocional paterno associou-se a maior evitamento pai, evitamento mãe e evitamento companheira; menor suporte emocional materno associou-se a maior evitamento mãe, evitamento pai, ansiedade mãe e ansiedade pai; maior rejeição paterna associou-se a maior evitamento mãe, evitamento pai, ansiedade mãe e ansiedade pai; maior rejeição materna associou-se a maior evitamento pai e evitamento mãe. No que toca às associações entre as dimensões de vinculação e EPM, é de enfatizar a associação positivas entre os EPM do domínio distanciamento e rejeição com o evitamento mãe, ansiedade mãe e ansiedade pai, particularmente, os EPM de abandono, desconfiança/abuso e isolamento social, por consistentemente se associaram às dimensões de vinculação. No domínio autonomia e desempenho deteriorados, o fracasso e a dependência/incompetência associaram-se positivamente ao evitamento mãe, a dependência/incompetência à ansiedade pai e o fracasso ao evitamento companheira. Quanto ao domínio limites deteriorados, a grandiosidade associou-se positivamente à ansiedade pai. No domínio vigilância e inibição o pessimismo/negativismo correlacionou-se positivamente com a ansiedade mãe e pai e a autopunição com a ansiedade mãe. Quanto às associações entre dimensões de estilos educativos parentais e os EPM, o domínio distanciamento e rejeição apresentou, de novo resultados relevantes: menores níveis de suporte emocional materno associaram-se a maiores níveis de privação emocional; maiores níveis de rejeição e sobreproteção materna e paterna a maiores os níveis de abandono; maiores níveis de rejeição materna e paterna a maiores níveis de desconfiança/abuso; maiores níveis de rejeição materna e sobreproteção materna e paterna a maiores níveis de isolamento social; maiores níveis de rejeição e sobreproteção paterna a maiores níveis de defeito. Enfatiza-se, também, a associação entre níveis maiores de rejeição paterna e os EPM de grandiosidade, padrões excessivos e pessimismo. Maiores níveis de rejeição materna associaram-se a maiores níveis de pessimismo e autopunição. Discussão: Embora numa amostra pequena, este estudo explorou, pela primeira vez, numa amostra de reclusos portugueses, em simultâneo, associações entre a vinculação, os estilos educativos parentais e os esquemas precoces mal adaptativos. O domínio esquemático distanciamento e rejeição parece ser o mais influenciado pela vinculação estabelecida em diferentes relacionamentos e pelos estilos educativos parentais. / Introduction: Mainly international studies focus on the importance of attachment and parental rearing styles in the development of delinquent and antisocial behaviors. In Portugal some studies focused in the inmate population analyze, separately, parental rearing styles, personality and early maladaptive schemas but, to our knowledge, none simultaneously explores attachment, parental rearing styles and early maladaptive schemas in this population. It is our objective to characterize a sample of inmates concerning attachment in different relationships, parental rearing styles and early maladaptive schemas (EMS) and, above all, explore associations between this three variables (and also with sociodemographic, family, clinic and sentence related variables). Methodology: 44 male inmates (M = 37,3 years; SD = 10,98; variation = 23-67) voluntarily filled in a sociodemographic questionnaire and the following instruments: EMBU – Childhood Memories, Experiments in Close Relationships – Structural Relationship Form and the Young Schema Questionnaires (YSQ) Results: we verified, regarding associations between attachment and parental rearing styles that: less paternal emotional support associated with higher father avoidance (in attachment), mother avoidance and partner avoidance; less maternal emotional support associated with higher mother avoidance, father avoidance, mother anxiety and father anxiety; higher paternal rejection associated with higher mother avoidance, father avoidance, mother anxiety and father anxiety; higher mother rejection associated with father avoidance and mother avoidance. Regarding associations between attachment dimensions and EMS, we emphasize positive associations between EMS in the disconnection and rejection domain with mother avoidance, mother anxiety and father anxiety, particularly, the abandonment, distrust/abuse and social isolation EMS, as they were consistently associated with the this attachment dimension. In the impaired autonomy and performance domain, the failure and dependency/incompetence EMS are positively associated with mother avoidance, the dependence/incompetence EMS to father anxiety and failure to partner avoidance. About the impaired limits domain, grandiosity EMS positively associated with father anxiety. In the overvigilance and inhibition domain, pessimist/negativism EMS positively correlated with mother and father anxiety and self-punishment EMS with mother anxiety. About the associations between parental rearing styles and the EMS, the disconnection and rejection domain presented again relevant results: lower levels of maternal emotional support associated with higher levels of emotional deprivation; higher levels of maternal and paternal rejection and overprotection associated with higher levels of abandonment; higher levels of maternal and paternal rejection associated with higher levels of distrust/abuse; higher levels of maternal rejection and maternal and paternal overprotection associated with higher levels of social isolation; higher levels of paternal rejection and overprotection associated with higher levels of defectiveness. We also emphasize the association between higher levels of paternal rejection and the grandiosity, excessive patterns and pessimism EMS. Higher levels of maternal rejection associated with higher levels of pessimism and self-punishment EMS. Discussion: Although in a small sample, this study explored, for the first time, in sample of Portuguese inmates, simultaneously, the associations between attachment, parental rearing styles and early maladaptive schemas. The schematic domain of disconnection and rejection seems to be the most influenced by the established attachment in different relationships and by parental rearing styles.

Dimensão ética da conduta das empresas e dos trabalhadores: Factos empíricos de um estudo exploratório realizado em Portugal

O artigo apresenta uma selecção dos resultados de um estudo empírico realizado em Portugal em 2004, numa amostra por conveniência, sobre diversos aspectos da conduta ética das empresas e seus trabalhadores. A dimensão ética da conduta das empresas e dos trabalhadores foi assumida como conceito composto pelos seguintes aspectos: reflexão ética, legalidade da conduta, relações entre a ética e a eficiência, responsabilidade das empresas, percepção da conduta não ética e denúncia da sua ocorrência, institucionalização e formalização da ética nas empresas. Dos resultados destacam-se: o impacto positivo ao nível cognitivo da implementação dos elementos de ética formal na empresa, o qual pode, contudo, conduzir à supressão da responsabilidade e à desculpabilização pelos actos potencialmente imorais; o crescimento da imagem positiva do tecido empresarial com a ascendência na posição hierárquica e o inverso com o decréscimo do poder organizacional; o decréscimo de confiança nas empresas nacionais à medida que o sentimento de segurança de/no emprego se reduz e a sua transferência para as empresas estrangeiras; o crescimento de confiança depositada pelos inquiridos nas empresas com o aumento da dimensão destas últimas; a predominância de documentos escritos de ética nas empresas de origem estrangeira e a sua escassez nas empresas nacionais.

ANNUAL REPORT For the period July 1, 2002 through June 30, 2003

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

ANNUAL REPORT For the period July 1, 2003 through June 30, 2004

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.

ANNUAL REPORT For the period July 1, 2004 through June 30, 2005

The Commission on Lawyer Conduct at the South Carolina Justice Department investigates complaints of lawyer misconduct and incapacity made against lawyers who are licensed to practice law in South Carolina. It annually publishes a report of activities. Included in the reports are status of complaints, disposition of concluded complaints and commission activities.