scholarly journals EFFECTIVE INTERNAL CONTROLS AND GOVERNANCE: ANALYSIS OF ETHICAL CULTURE AND ETHICAL EVALUATIONS ON WHISTLEBLOWING INTENTIONS OF GOVERNMENT OFFICIALS

2021 ◽  
Vol 23 (1) ◽  
pp. 487-502
Author(s):  
Maheran Zakaria ◽  
Khamisah Abd Manaf ◽  
Eka Nurmala Sari ◽  
Sharifah Norzehan Syed Yusuf ◽  
Rashidah Abdul Rahman ◽  
...  
Keyword(s):  
Internal Controls ◽  
Ethical Culture ◽  
Government Officials ◽  
Governance Analysis ◽  
Ethical Evaluations

Corporate governance, ethics, internal controls and compliance with IFRS

2018 ◽  
Vol 16 (4) ◽  
pp. 764-786 ◽  
Author(s):  
Irene Nalukenge ◽  
Stephen Korutaro Nkundabanyanga ◽  
Joseph Mpeera Ntayi
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Controls ◽  
Ethical Culture ◽  
Microfinance Institutions ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Structural Variables

PurposeThe purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs).Design/methodology/approachThis is a cross-sectional survey based on a sample of 85 MFIs in Uganda. Hypotheses were tested using partial least squares (PLS) analysis technique. An unweighed IFRS compliance index to capture the level of compliance with IFRS was constructed. Yet to capture corporate governance, ethical culture and ICFR variables, the perceptions of top management of MFIs have been taken into consideration.FindingsCorporate governance, ethical culture and ICFR, each makes a significant contribution to compliance with IFRS. Also both corporate governance and ethical culture are significantly associated with ICFR. However, compliance with IFRS by MFIs is better enhanced by corporate governance and ethical culture through ICFR.Research limitations/implicationsResults support the idea that in terms of agency and virtue ethics theories, the board should support ICFR to minimize egocentric managers and other employees and also inculcate an ethical culture to achieve better compliance with IFRS because corporate governance and ethical culture are associated with sound ICFR which in turn lead to compliance with IFRS.Practical/implicationsBoards of MFIs should encourage investments that improve ICFR. At the same time, regulators should ensure that boards are composed of members with financial expertise, with no conflict of interest and introduce mechanisms that encourage boards to perform their roles.Originality/valueThe study contributes towards a methodological position by showing that the behavioural perspective of corporate governance can be an alternative to the boards’ structural variables in investigating compliance with IFRS. A direct association of ethical culture and compliance with IFRS and an indirect association through ICFR can be envisaged.

Orthodox arrangement of the Pochaiv Lavra in the second third of the XIX century.

2021 ◽  
pp. 13-41
Author(s):  
Ella Volodymyrivna Bystrytska
Keyword(s):  
Local Level ◽  
The Political ◽  
Special Role ◽  
Economic Activities ◽  
Government Officials ◽  
Political Motivation ◽  
Archival Documents ◽  
The Status ◽  
The Russian Empire ◽  
Xix Century

Abstract: A series of imperial decrees of the 1820s ordering the establishment of a Greco-Uniate Theological Collegium and appropriate consistories contributed to the spread of the autocratic synodal system of government and the establishment of control over Greek Uniate church institutions in the annexed territories of Right-Bank Ukraine. As a result, the Greco-Uniate Church was put on hold in favor of the government's favorable grounds for the rapid localization of its activities. Basilian accusations of supporting the Polish November Uprising of 1830-1831 made it possible to liquidate the OSBM and most monasteries. The transfer of the Pochaiv Monastery to the ownership of the Orthodox clergy in 1831 was a milestone in the liquidation of the Greco-Uniate Church and the establishment of a Russian-style Orthodox mono-confessionalism. On the basis of archival documents, the political motivation of the emperor's decree to confiscate the Pochayiv Monastery from the Basilians with all its property and capital was confirmed. The transfer to the category of monasteries of the 1st class and the granting of the status of a lavra indicated its special role in strengthening the position of the autocracy in the western region of the Russian Empire. The orders of the Holy Synod outline the key tasks of ensuring the viability of the Lavra as an Orthodox religious center: the introduction of continuous worship, strengthening the personal composition of the population, delimitation of spiritual responsibilities, clarifying the affiliation of the printing house. However, maintaining the rhythm of worship and financial and economic activities established by the Basilians proved to be a difficult task, the solution of which required ten years of hard work. In order to make quick changes in the monastery, decisions were made by the emperor and senior government officials, and government agencies were involved at the local level, which required the coordination of actions of all parties to the process.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

Policy perspectives of Turkey towards return migration: From permissive indifference to selective difference

2014 ◽  
Vol 11 (2) ◽  
pp. 218-228 ◽  
Author(s):  
Özge Bilgili ◽  
Melissa Siegel
Keyword(s):  
Economic Development ◽  
Return Migration ◽  
Government Officials ◽  
Highly Skilled ◽  
Development Initiatives ◽  
Past Experiences

This is the first paper of its kind to look at policy perspectives on return migration in Turkey, based on an analysis of official documents and a series of interviews with Turkish authorities, government officials and academics. We identify several perspectives which range from the absence of a specific legislation to control return migration, to the concrete attempts to regulate the return of a selected group of migrants, namely the highly skilled. Subsequently, we show that these perspectives are built on a series of sometimes paradoxical arguments regarding economic development, past experiences about development initiatives and the country’s international objectives.

An Empirical Study of Human Trafficking Law in Cameroon: Victims Rarely Seek Justice and Traffickers Are Not Held Liable

2017 ◽  
Vol 25 (3) ◽  
pp. 430-441
Author(s):  
Monique Aziza
Keyword(s):  
Empirical Study ◽  
Primary School ◽  
Human Trafficking ◽  
Government Officials ◽  
North West ◽  
The North ◽  
West Region ◽  
Arduous Task ◽  
Adults And Children

This article argues that the number of unprosecuted human traffickers is growing in Cameroon. This article aims to examine Cameroonian government officials, prosecutors and judiciary attitudes to human trafficking laws, which endanger Cameroonians. This article is an empirical study of victims of human trafficking. It takes an objective look at Cameroon's anti-trafficking law that criminalises the trafficking of adults and children. It is evident that societal discrimination towards the North West region, lack of opportunities for free education or to a trade post-primary school and the lack of enforcement of the anti-trafficking law are making combating human trafficking an arduous task.

The Emancipation of Europe's Muslims

2012 ◽  
Author(s):  
Jonathan Laurence
Keyword(s):  
Trade Unions ◽  
Western Europe ◽  
Government Officials ◽  
Critical Junctures ◽  
Muslim Immigrants ◽  
European Democracy ◽  
The Government ◽  
Muslim Communities ◽  
Integration Problems ◽  
Muslim Minorities

This book traces how governments across Western Europe have responded to the growing presence of Muslim immigrants in their countries over the past fifty years. Drawing on hundreds of in-depth interviews with government officials and religious leaders in France, Germany, Italy, the Netherlands, the United Kingdom, Morocco, and Turkey, the book challenges the widespread notion that Europe's Muslim minorities represent a threat to liberal democracy. The book documents how European governments in the 1970s and 1980s excluded Islam from domestic institutions, instead inviting foreign powers like Saudi Arabia, Algeria, and Turkey to oversee the practice of Islam among immigrants in European host societies. But since the 1990s, amid rising integration problems and fears about terrorism, governments have aggressively stepped up efforts to reach out to their Muslim communities and incorporate them into the institutional, political, and cultural fabrics of European democracy. The book places these efforts—particularly the government-led creation of Islamic councils—within a broader theoretical context and gleans insights from government interactions with groups such as trade unions and Jewish communities at previous critical junctures in European state-building. By examining how state–mosque relations in Europe are linked to the ongoing struggle for religious and political authority in the Muslim-majority world, the book sheds light on the geopolitical implications of a religious minority's transition from outsiders to citizens. This book offers a much-needed reassessment that foresees the continuing integration of Muslims into European civil society and politics in the coming decades.

Supervising the Supervisors: Internal Controls in the Brokerage Industry

CFA Digest ◽  
2003 ◽  
Vol 33 (4) ◽  
pp. 77-78
Author(s):  
William H. Sackley
Keyword(s):  
Internal Controls

How to Tell the Truth without Outraging the Press?

MedienJournal ◽  
2017 ◽  
Vol 30 (2-3) ◽  
pp. 37
Author(s):  
Li Xiguang
Keyword(s):  
News Media ◽  
Public Affairs ◽  
Chinese Government ◽  
Government Officials ◽  
The Public ◽  
News Stories ◽  
The Press ◽  
The Media ◽  
The Government ◽  
Chinese News Media

The commercialization of meclia in China has cultivated a new journalism business model characterized with scandalization, sensationalization, exaggeration, oversimplification, highly opinionated news stories, one-sidedly reporting, fabrication and hate reporting, which have clone more harm than good to the public affairs. Today the Chinese journalists are more prey to the manipu/ation of the emotions of the audiences than being a faithful messenger for the public. Une/er such a media environment, in case of news events, particularly, during crisis, it is not the media being scared by the government. but the media itself is scaring the government into silence. The Chinese news media have grown so negative and so cynica/ that it has produced growing popular clistrust of the government and the government officials. Entering a freer but fearful commercially mediated society, the Chinese government is totally tmprepared in engaging the Chinese press effectively and has lost its ability for setting public agenda and shaping public opinions. 

THE CONTRIBUTION OF THE AMARNA LETTERS TOWARDS A STUDY OF SYRO-PALESTINIAN SOCIAL STRUCTURE (1). TERMINOLOGY FOR GOVERNMENT OFFICIALS

2017 ◽  
Vol 25 (2) ◽  
pp. 788-832
Author(s):  
Lukas M. Muntingh
Keyword(s):  
Social Structure ◽  
Bronze Age ◽  
Social Stratification ◽  
Social Life ◽  
Upper Class ◽  
Government Officials ◽  
The Social ◽  
Amarna Letters ◽  
Free People ◽  
Shed Light

Egyptian domination under the 18th and 19th Dynasties deeply influenced political and social life in Syria and Palestine. The correspondence between Egypt and her vassals in Syria and Palestine in the Amarna age, first half of the fourteenth century B.C., preserved for us in the Amarna letters, written in cuneiform on clay tablets discovered in 1887, offer several terms that can shed light on the social structure during the Late Bronze Age. In the social stratification of Syria and Palestine under Egyptian rule according to the Amarna letters, three classes are discernible:1) government officials and military personnel, 2) free people, and 3) half-free people and slaves. In this study, I shall limit myself to the first, the upper class. This article deals with terminology for government officials.

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