Suchergebnisse

ABSTRACT:
Do you know what choices you would make if faced with an ethical dilemma? This fact-based case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North Carolina for health care. Professionals, especially those in accounting and finance positions, are likely to face serious dilemmas in the course of their careers. These situations may require them to choose between honoring a confidentiality clause in an employment contract and acting according to ethical and professional values. This case provides facts gathered from an actual case in which an individual faced this particular challenge. By working through the case, students should develop an appreciation of the pressures and personal ethical challenges they are likely to face in the workplace. By engaging in discussion and role-play, students will be more likely to recognize these issues when they occur, and will have already developed critical thinking skills to help them develop a plan of action.

Purpose: Fraud prevention is required in managing village funds because the government distributes village funds with the aim of building the village economy so that the need for supervision and management of village funds must be proactive and transparent. This study aims to examine the proactive fraud audit, whistleblowing and tri hita karana culture variables for fraud prevention in village fund management. Design/Methodology/Approach: The study used a survey method with a personally administered questionnaire and multiple linear regression methodology with ordinary least squares on a sample of 88 villages in Bali Province. Findings: The results of this study are proactive fraud audit and tri hita karana culture that significantly influence fraud prevention in village fund management, while the whistleblowing variable does not show a significant influence on village fund management fraud prevention. Practical Implication: The village's government is required to manage the village's funds and formulate budgets according to the rule of the central government with the principles of honesty, transparency and accountability by knowing that all the flows of funds from the government are susceptible to fraud, so it needs to be protected by various systems and local cultures that exist in each region. Originality/Value: The research was conducted in a way to conclude that the public must know the practice of fraud related to village's funds carried out by individuals in the management of village. In this case public can consider the management of village funds any time it has the chance to do so. ; peer-reviewed

Das Thema Whistleblowing ist in den letzten Jahren immer mehr in den Fokus der Literatur und Rechtsprechung sowie der breiten Oeffentlichkeit gerueckt. Verantwortlich hierfuer sind eine Reihe von Deutschland erschuetternden Skandalen, wie das Zugunglueck in Eschede, der Gammelfleischskandal oder die Schmiergeldaffaere bei Siemens. Dementsprechend ist es nicht verwunderlich, dass in letzter Zeit viel ueber Whistleblowing geschrieben worden ist, sowohl aus juristischer als auch aus betriebswirtschaftlicher Sicht. Noch nicht eingehend untersucht wurde dabei eine der wenigen gesetzlichen Whistlebl

Enforcement of a smoke-free policy is of vital concern in support of the health of smokers and bystanders. Indonesia has issued a smoke-free law, but implementation and enforcement lie with the regional and municipal governments. In a survey of 225 respondents recruited via schools, knowledge about the health effects of smoking and the smoke-free regulation, as well as attitudes towards and commitment and support of the enforcement of the smoke-free regulation in the Kendari City through an electronic whistleblowing system was examined. Furthermore, the participants were asked about the smoking status and smoking behavior. About half of the respondents were students (teenagers), the other half&mdash ; their parents. Male respondents were strongly overrepresented (85%). Only 18% of the respondents declared to be smokers, mostly adults and males. Both the smokers and the non-smokers supported the smoke-free law and its enforcement through a whistleblowing system. Representatives of the local government were interviewed and participated in focus group discussions. In general, they also exhibited strong support of an electronic enforcement tool. However, issues of efficiency, costs, and responsibility must still be resolved. Nevertheless, an electronic whistleblowing system has the potential to further the health and livelihoods in a community like the Kendari City.

Abstract

Objective
The aim of the article is to verify the concept of whistleblowing, taking into account the literature on the subject and the EU Directive 2019/1937 and its understanding by Polish and Ukrainian respondents, i.e. those who belong to the EU and those who aspire to it and have grown up in different cultures.


Methodology
The research analysed literature in English and used qualitative methods in the form of an in-depth individual interview with Polish and Ukrainian managers.


Findings
The research revealed that the understanding of whistleblowing in EU Directive 2019/1937 reflects years of discussion and goes beyond the original understanding of the term. Respondents understand the advantages and drawbacks of internal and external whistleblowing, the anonymity of the whistleblower and their position in the organisation.


Originality/Value
The article clarifies the concept of a whistleblower and explains the problems with its interpretation and implementation, allowing for further discussion on its topic in a reliable way. The understanding of whistleblowing contained in the EU Directive and the respondents' concerns are relevant to the implementation of the Directive, especially in areas that concern the whistleblower's reliability and anonymity.


Recommendations
Further research should be conducted among EU members and candidates for EU structures. Quantitative research will determine the acceptance of the issue and indicate the difficulties of implementation. Further research should focus on the reliability of non-employed whistleblowers and their anonymity.

AbstractAttention is increasingly being focused on leaking, whistleblowing and associated compliance and incentives questions. The authors outline the differences between leaking and whistleblowing, notably on protection of the disclosers. They review provisions of international conventions on human rights and corruption, and compare approaches to protecting freedom of speech in France, Germany, the United Kingdom and the United States. Their findings highlight the complex, sometimes conflicting issues involved: public, individual, commercial and financial interests; abuse of power; security; confidentiality; the individual as law enforcer; and the employment relationship.

Crises and emergencies tend to increase opportunities for corruption in public procurement. This article shows how the Covid-19 pandemic has given rise to new corruption opportunities and how regulators are trying to combat these, using the example of the case of the Bosnian raspberry firm Srebrena Malina. The literature review concludes that prevention mechanisms focus on the legal and regulatory aspects without considering firms' perspectives. In contrast, an approach based on summary content analysis may help firms develop potential self-monitoring solutions that they can apply to ensure compliance with anti-corruption regulations and avoid sanctions. Explorative expert interviews with ten international compliance experts are also conducted. The findings illustrate that whistleblowing incentives could foster compliance with existing regulations and policies in public procurement. This article advocates a more consequential implementation of the current anti-corruption and public procurement regulations alongside self-monitoring measures in the form of whistleblowing incentives.