Suchergebnisse

On the 3rd of April 2016, the offshore secrets of the world's political and financial elites were made public, as a year-long investigation of one of the biggest data leak in history came to fruition. The so-called Panama Papers contained the names of heads of governments, celebrities, criminals and CEO's; and heavily represented in the leaked files, were the names of high-ranking Icelandic politicians and elected officials. This master's thesis is a sociological case study of Iceland and the Panama Papers, focusing on the political accountability process sparked by the huge data leak. Using a single-case, process-tracing approach, in congruence with an explorative design and a grounded theory approach to theory development, this thesis seeks to develop a conceptual framework for assessing the relative success of political accountability processes. Analysing the empirical case of Iceland and the Panama Papers through this framework, this thesis will argue that successful political accountability can be achieved in modern liberal democracies, despite the challenges of globalisation and digitalisation. By incorporating the global reach of a new type of activists, and integrating the technologically resourceful journalist collective into the accountability process, political accountability processes can catch up to the globalised elites and overcome the challenge of information overload.

Widely known as the "Panama Papers," the world's largest whistleblower case to date consists of 11.5 million documents and involves a year-long effort by the International Consortium of Investigative Journalists to expose a global pattern of crime and corruption where millions of documents capture heads of state, criminals, and celebrities using secret hideaways in tax havens. Involving the scrutiny of over 400 journalists worldwide, these documents reveal the offshore holdings of at least hundreds of politicians and public officials in over 200 countries. Since these disclosures became public, national security implications already include abrupt regime change and probable future political instability. It appears likely that important revelations obtained from these data will continue to be forthcoming for years to come. Presented here is Part 1 of what may ultimately constitute numerous-installment coverage of this important inquiry into the illicit wealth derived from bribery, corruption, and tax evasion. This article proceeds as follows. First, disclosures regarding the treasure trove of documents from the Panama-based law firm Mossack Fonseca are reviewed. Second is a discussion of the impact and cost of bribery and corruption to the global community. Third, I define and briefly explore issues surrounding "tax evasion." Fourth, the impact of social media and technological change on transparency is discussed. Next, a few thoughts about implications for future research are offered.

This paper seeks to analyze the role of Tempo as a media and transnational movement actor in investigating the Panama Papers case, which involves high-ranking state officials in Indonesia. In this discussion will use media framing analysis, divided into two major dimensions of problem selection and emphasis on certain aspects of reality. Because Tempo is a transnational movement actor having an influence on domestic policy in Indonesia, there needs to be a study that uses the Boomerang Pattern method so that it can show the influence of its investigative efforts in finding news not only done alone, but also get help from other international media that has an important role such as in obtaining data access, information dissemination and media publications. Investigation of this news also shows that the media can have a real effect on government policy in a country.Keywords: Tempo, Media, Panama Papers, Transnational Movement.

This article seeks to contribute to the discussion about the role of online media in cases of public interest, in this case a financial political scandal (Thompson, 2001). For this, it was inquired into how it becomes visible (Thompson, 2001 & 2005), through Twitter, the link between the presidential candidate Sebastián Piñera and the scandal over tax havens, in particular, the case of the 'Panama Papers'. The months of the presidential candidacy were set as the time limit, concluding in the first round of the presidential elections in Chile (between March 21 and November 19, 2017). It was concluded that on Twitter the scandal is visible through three main acts: discredit, face and take position, and two secondary acts, placed between them: unmask and federate. In this sense, social networks allow us to establish a space for questioning current democracies, for interaction with other "traditional" communication media, and ultimately to debate issues that affect citizens, as in this case the creation of Companies in tax havens by a former president and current presidential candidate. As Cardon (2010) points out, Internet expands the public space, transforming the nature of democracy. ; El presente artículo busca aportar a la discusión sobre el rol de los medios en línea frente a casos de interés público, en este caso un escándalo político financiero (Thompson, 2001). Para ello se indagó en cómo se visibiliza (Thompson, 2001 y 2005), a través de Twitter, la vinculación del candidato presidencial Sebastián Piñera con el escándalo sobre los paraísos fiscales, en particular, por el caso de los 'Panamá Papers'. Se fijó como límite temporal los meses de candidatura presidencial concluyendo en la primera vuelta de las elecciones presidenciales en Chile (entre el 21 de marzo y el 19 de noviembre del 2017). Se concluyó que en Twitter el escandalo se visibiliza a través de tres actos principales: desacreditar, enfrentar y tomar posición; y dos actos secundarios, a la frontera entre un acto y otro: desenmascarar y ...

But the court insisted that the alleged leaker file identifying information under seal with the court, notwithstanding the alleged leaker's claim that the court computers could be hacked.

Abstract
To what extent do corporate governance practices in one jurisdiction affect another? In this paper, we look at the way that Hong Kong's and the Mainland's corporate governance practices have co-evolved, along with offshore incorporations from both places. Drawing on empirical illustrations of the data using analytical techniques like differential equations and Fourier Spectral Analysis, we find a strong relationship across time between changes in corporate governance practices in both jurisdictions as well as offshore incorporations. Our data also support the idea of a theory-free equilibrium level of corporate governance (determined by market participants' own behaviour rather than by a theory-laden econometric model). We show that lethargy likely explains the persistence of corporate governance practices in both places, with innovations in one place correlating with innovations in the other. Such work clearly implies that corporate governance improvements in one place can help encourage such improvements in other markets which have not adopted laws aimed at improving corporate governance.