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1
Gobert, James, and Maurice Punch. "Whistleblowers, the Public Interest, and the Public Interest Disclosure Act 1998." Modern Law Review 63, no. 1 (January 2000): 25–54. http://dx.doi.org/10.1111/1468-2230.00249.
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Lewis, D. "Recent legislation. The Public Interest Disclosure Act 1998." Industrial Law Journal 27, no. 4 (December 1, 1998): 325–30. http://dx.doi.org/10.1093/ilj/27.4.325.
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Dimond, Bridgit. "Whistle-blowing and the Public Interest Disclosure Act 1998." British Journal of Nursing 11, no. 20 (November 2002): 1307–9. http://dx.doi.org/10.12968/bjon.2002.11.20.10770.
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Vickers, Lucy. "Whistling in the wind? The Public Interest Disclosure Act 1998." Legal Studies 20, no. 3 (September 2000): 428–44. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00152.x.
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In a number of high profile disasters, human and financial, in recent years, such as the Piper Alpha oil rig fire and the collapse of the BCCI bank, employees had concerns about the impending disaster but did not raise them for fear of repercussions at work. This has led to increased recognition of the role that employees can play in safeguarding the public interest. In 1998 legislation was finally passed to provide employment protection for employees who raise concerns about malpractice and wrongdoing at work. The Public Interest Disclosure Act 1998 (PIDA) provides protection against dismissal and detrimental action where employees make disclosures about a range of specified subjects. Protection is primarily aimed at internal disclosure, but the Act also provides a framework for raising issues externally. This article examines the provisions of the Act and assesses its potential to protect those who risk their livelihoods to raise concerns that are in the public interest.
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Middlemiss, Sam. "Whistle-blowing and the equality dimension of victimisation in the workplace." International Journal of Discrimination and the Law 17, no. 2 (June 2017): 137–56. http://dx.doi.org/10.1177/1358229117712586.
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A considerable amount of attention has been given to the general law of victimisation under the Equality Act 20101 but scant consideration has been given to the equality aspect of victimisation relating to whistle-blowing in the United Kingdom, and the present article will address this. The term whistle-blowing relates to workers making certain disclosures of information relating to their employer’s activities in the public interest. Most workers in the public, private and voluntary sectors are protected from victimisation by making a protected disclosure under the Public Interest Disclosure Act 1998. However, only qualifying disclosures (defined below) are protected by the Public Interest Disclosure Act 1998. The protection against victimisation covers unfair dismissal and an action for suffering a detriment. However, this article will concentrate on the latter. In the process of considering the legal rules in the United Kingdom, the human rights dimension of cases will be considered as will comparison with the law in the United States.
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Bone, Nick. "Whistle Blowing — What is it?" Research Ethics 3, no. 3 (September 2007): 103–5. http://dx.doi.org/10.1177/174701610700300312.
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Ashton, J. "15 Years of Whistleblowing Protection under the Public Interest Disclosure Act 1998: Are We Still Shooting the Messenger?" Industrial Law Journal 44, no. 1 (March 1, 2015): 29–52. http://dx.doi.org/10.1093/indlaw/dwu029.
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Lewis, D. "Ten Years of Public Interest Disclosure Act 1998 Claims: What Can We Learn from the Statistics and Recent Research?" Industrial Law Journal 39, no. 3 (August 27, 2010): 325–28. http://dx.doi.org/10.1093/indlaw/dwq018.
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Savage, Ashley, and Richard Hyde. "The response to whistleblowing by regulators: a practical perspective." Legal Studies 35, no. 3 (September 2015): 408–29. http://dx.doi.org/10.1111/lest.12066.
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The Public Interest Disclosure Act 1998 provides protection for whistleblowers; it does not place statutory obligations on regulators to act in response to whistleblowing concerns. Using Freedom of Information requests as a research methodology, this paper seeks to examine how whistleblowing is approached by regulators and what happens when a whistleblowing disclosure is made. Forty-eight national regulators in a variety of fields and 408 county, district and unitary local authorities with responsibility for the regulation of food were contacted. The paper begins by considering the importance of whistleblowing disclosures and how they are protected in PIDA. The examination of the law reveals that several organisations with important regulatory functions are not prescribed, and this has the potential to create inconsistencies in the protection of whistleblowers. The bulk of the paper examines the results of the Freedom of Information requests. By examining the results of these requests, it was possible to show that there are a number of inconsistencies in the way in which regulatory agencies handle concerns. Several changes to practice are suggested in order to ensure that the whistleblowers receive appropriate treatment and that the concerns that they express can be properly addressed.
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Al-Haidar, Faisal. "Whistleblowing in Kuwait and UK against corruption and misconduct." International Journal of Law and Management 60, no. 4 (July 9, 2018): 1020–33. http://dx.doi.org/10.1108/ijlma-05-2017-0119.
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Purpose This paper aims to explore the nature and the scope of whistleblowing in Kuwait and in the UK. Whistleblowing is when a person, usually an employee, in a government agency or private enterprise, discloses information to the public or to those in authority, of mismanagement, corruption or other wrongdoing. Due to the unpredictable consequences of whistleblowing, it is probable that many employees who witness wrongdoing do not consider blowing the whistle, because they fear the impact of such action on their relationship with their employers. Design/methodology/approach The author evaluated the whistleblowing systems in different countries. He first tackled the nature of whistleblowing in general, proceeded to analyse whistleblowing in Kuwait with mentions from other countries and finally evaluated the whistleblowing process in the UK. Findings The whistleblowing situation in the UK is clearer than that in Kuwait. Recent improvements have been made in the UK to protect whistleblowers. In the UK, the whistleblowing law under the Public Interest Disclosure Act 1998 came into force in July 1999 to protect whistleblowers. Kuwait also has had some improvements, which were seen to offer legal protection for those raising concerns about corruption under Law no. 24 of 2012. However, the author recommends that the Kuwaiti Government should give more protection to whistleblowers, and there is a need to protect the whistleblowers. Originality/value Potential whistleblowers might feel discouraged from disclosing information against their organisation, fearing a backlash against them. This is where the law and the rights of employees must be clarified. This paper will, therefore, evaluate the system of whistleblowing in the UK under the Public Interest Disclosure Act 1998 and examine this against the whistleblowing law in Kuwait under the Whistleblowing Act no. 24 of 2012.
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Lewis, David. "Is a public interest test for workplace whistleblowing in society’s interest?" International Journal of Law and Management 57, no. 2 (March 9, 2015): 141–58. http://dx.doi.org/10.1108/ijlma-10-2014-0056.
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Purpose – The aim of the paper is to consider the efficacy of requiring a public interest test to be satisfied before protection is afforded to workers who blow the whistle under Part IVA of the Employment Rights Act 1996 (ERA 1996). Design/methodology/approach – Not all definitions of whistleblowing require there to be a public interest in the disclosure of information. To illustrate how the expression “public interest” has been used in this context, the common law defence to an action for breach of confidence is outlined. The paper then explains how the concept of “public interest whistleblowing” evolved in other jurisdictions. It also examines the jurisprudence of the European Court of Human Rights to see if it helps us to apply the public interest test. Finally, this test is considered in the context of UK legislation. Findings – Several sources of uncertainty are identified. These include the fact that personal and public interest matters may be intertwined and that an organization may encourage the internal reporting of concerns about wrongdoing that do not have a public dimension to further its private interests. One obvious result of uncertainty is that those who are not legally required to report wrongdoing may choose not to do so and society may be denied important information; for example, about serious health and safety risks or financial scandals. Originality/value – It is suggested that the public interest test should be removed from Part IVA ERA 1996. However, this test is likely to remain for a while, so nine recommendations about how it should be interpreted are made.
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Lewis, David Balaban. "Nineteen years of whistleblowing legislation in the UK: is it time for a more comprehensive approach?" International Journal of Law and Management 59, no. 6 (November 13, 2017): 1126–42. http://dx.doi.org/10.1108/ijlma-07-2017-0157.
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Purpose The Public Interest Disclosure Act 1998 (PIDA 1998) was the model for South Africa’s Protected Disclosures Act 2000 and has been regarded as an exemplary piece of legislation in debates in other countries, for example, the Netherlands, New Zealand and some Australian states. However, in the light of international developments since PIDA 1998 came into force, in particular the principles contained in the Council of Europe Recommendation and the enactment of more sophisticated statutes elsewhere, it is contended that the UK legislation is no longer fit for purpose. The purpose of this article is to make suggestions for reform in the light of developments elsewhere. Design/methodology/approach This paper assesses the operation of PIDA 1998 (as amended) in the light of the case law and empirical research. Findings The paper makes detailed suggestions for reform in relation to both the law and practice of whistleblowing. Research limitations/implications The paper focuses on the main issues raised by the UK whistleblowing provisions. It has implications both nationally and internationally. Practical implications It is hoped that the recommendations will provoke thought about legislative reforms and changes in management practices. Social implications If the reforms suggested in the paper are enacted, it is expected that workers will be more confident about raising concerns about wrongdoing. This should benefit society generally in that economic inefficiencies can be dealt with and citizens can enjoy greater freedom of speech. Originality/value This review of the UK legislation over 19 years should be of value to academics, students, legal and management practitioners both at home and abroad.
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Taylor, Mark J., and James Wilson. "Reasonable Expectations of Privacy and Disclosure of Health Data." Medical Law Review 27, no. 3 (2019): 432–60. http://dx.doi.org/10.1093/medlaw/fwz009.
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Abstract The law of confidence allows for a range of defined circumstances in which confidential patient information (CPI) can be disclosed without breach of confidence—including statutory gateway and overriding public interest. Outside such circumstances, current guidance to health professionals (the ‘standard account’) assumes that CPI can only be lawfully disclosed with patient consent. This article argues that the standard account has not yet caught up with judgments, post the Human Rights Act 1998 coming into force, which have reinterpreted the law of confidence in the light of Article 8 of the European Convention on Human Rights. In particular, the article explains the significance of the concept of a ‘reasonable expectation of privacy’ to an action for breach of confidence and thus to legal liability for disclosure of health data. It argues that conformity with a reasonable expectation of privacy provides an alternative account for the lawful disclosure of CPI, and may provide a more sustainable and authentic approach to meeting obligations under the law of confidence than the standard account. The article concludes with recommendations for an evolution of the standard account in a way that could allow restatement of associated concepts (such as consent) free from particular pressure to bend them out of shape. The evolution proposed continues to bring to the fore the patient perspective and allows protection of their ‘reasonable expectations’ regarding uses of data collected about them rather than those of the profession.
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Holyoke, Thomas. "By Invitation Only: Controlling Interest Group Access to the Oval Office." American Review of Politics 25 (November 1, 2004): 221–40. http://dx.doi.org/10.15763/issn.2374-7781.2004.25.0.221-240.
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Does the exchange model used to explain interest group influence with Congress and the bureaucracy hold leverage over patterns of lobbyist contact with the president? In this paper I argue that there is good reason to believe that it does not. Rather, I argue that the president and his immediate staff often keep interest groups at arm’s length. Instead of being able to acquire face time with senior administration staff to press their own cases, lobbyists are largely granted access only when they are needed to build support for the president’s policy agenda in Congress or with the public. Using data drawn in part from the 1996 filings of interest groups under the Lobbying Disclosure Act of 1995, I analyze lobbyists’ contact with the White House to learn what types of circumstances appear to drive contact between interest groups and the president. The evidence suggests that the president-interest group connection is largely determined by the White House based on ideological congruence rather than a two-way flow of communication and influence.
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Parrino, Richard J., Peter Romeo, and Alan Dye. "Securities and Exchange Commission announces enforcement initiative directed at reporting violations by public company insiders." Journal of Investment Compliance 16, no. 1 (May 5, 2015): 19–24. http://dx.doi.org/10.1108/joic-01-2015-0002.
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Purpose – The purpose of this paper is to review the enforcement initiative announced by the US Securities and Exchange Commission (SEC) in September 2014 directed at reporting violations of the Securities Exchange Act of 1934 (Exchange Act) by public company officers, directors and significant stockholders. The paper considers the notable features of the first round of SEC enforcement actions pursuant to that initiative and proposes measures public companies and their insiders can adopt to enhance compliance with their reporting and related disclosure obligations under the Exchange Act. Design/methodology/approach – The paper examines the SEC’s enforcement initiative against the backdrop of the agency’s enforcement activity since 1990 for violations by public company insiders of the reporting provisions of Sections 13 and 16 of the Exchange Act. The paper summarizes the features of the reporting violations that attracted SEC enforcement interest in the recent proceedings and identifies the factors apparently weighed by the SEC in determining the amount of the penalties sought against those charged with the violations. Findings – The SEC’s latest enforcement actions are unprecedented for insider reporting violations. The new enforcement initiative represents an abandonment by the SEC of its largely passive approach of the past dozen years in which it charged insider reporting violations only when they related to fraud or other major violations of the securities laws. If reporting violations are flagrant, the SEC now promises to target the offenders for enforcement on a stand-alone basis without regard to other possible wrongdoing. The SEC also cautions that, as it did in some of the recent enforcement actions, it may charge companies that promise to assist their insiders in the preparation and filing of their reports, but do not to make the filings in a timely manner, with contributing to the filing failures. Originality/value – The paper provides expert guidance from experienced securities lawyers.
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Hamilton, J. Brooke, and David Hoch. "Ethical Standards for Business Lobbying: Some Practical Suggestions." Business Ethics Quarterly 7, no. 3 (July 1997): 117–29. http://dx.doi.org/10.2307/3857317.
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Abstract:Rather than being inherently evil, business lobbying is a socially responsible activity which needs to be restrained by ethical standards. To be effective in a business environment, traditional ethical standards need to be translated into language which business persons can speak comfortably. Economical explanations must also be available to explain why ethical standards are appropriate in business. Eight such standards and their validating arguments are proposed with examples showing their use. Internal dialogues regarding the ethics of lobbying objectives and tactics will plausibly occur only in businesses which recognize social responsibility mandates. Public interest stakeholders could hasten this recognition by making use of information made available by the Lobbying Disclosure Act of 1995 to institute external dialogues regarding lobbying by specific businesses and industry groups . Given practical ethical standards and the information on business lobbying provided by the law, the press, corporate activists, consumers, pension fund managers and the public can apply pressure for ethical lobbying practices.
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Lee, Paul W. "RAISING EQUITY CAPITAL UNDER THE CORPORATIONS ACT." APPEA Journal 31, no. 1 (1991): 486. http://dx.doi.org/10.1071/aj90044.
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The Corporations Act 1989 (Cwlth) ('the Act'), which is expected to come into force on 1 January 1991, will introduce major changes to the regulation of fund-raising by a corporation.The notion of an offer to the public, which governs whether a prospectus is required to be issued or not under the Companies Code 1981 ('the Code'), will be replaced by a blanket prohibition on offers or invitations for subscription or purchase of securities, subject to enumerated exclusions. Consequently, rights issues and dividend reinvestment schemes will be required to be accompanied by the issue of a prospectus, as will offers of prescribed interests.While farm-outs and unincorporated joint ventures fall within the present definition of 'prescribed interests', the Australian Securities Commission (ASC) has indicated that Regulations will be promulgated to exempt them.The contents of prospectuses will be governed by a general disclosure provision together with a catalogue of factors designed to ensure that the information supplied in a prospectus is directly proportional to the informational needs of the proposed offerees.The Act has expanded the civil liability of persons associated with the preparation of a prospectus by increasing both the class of potential plaintiffs and the class of potential defendants.To fine-tune the operation of the scheme and the significant changes wrought, the legislature may have to resort to the promulgation of regulations as well as amendment by statute.
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Smith, A. T. H. "SECURITY SERVICES, LEAKS AND THE PUBLIC INTEREST." Cambridge Law Journal 61, no. 3 (December 11, 2002): 499–544. http://dx.doi.org/10.1017/s0008197302281702.
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Once upon a time, the Crown faced almost no difficulties in securing convictions for breaches of the Official Secrets Act 1911, particularly section 2. After the somewhat embarrassing decision to proceed had been taken, it was like shooting fish in a barrel. Occasionally, the jury revolted, as they did in Ponting [1985] Crim. L.R. 315, producing something like a perverse verdict in the face of the judicial direction that it was no defence that the defendant believed himself to be acting in the public interest. That decision, and the ruling of the House of Lords in the Spycatcher litigation [1990] 1 A.C. 109 to the effect that the former security service agent Peter Wright did not commit an actionable breach of confidence by making his allegations of improper practices within the services, prompted the government of the day to promote legislation that purported to impose life-long obligations of confidence upon members and former members of the security intelligence services. “Purported” because, with the enactment of the Human Rights Act 1998, it is now open to the courts inter alia to declare that Parliament has acted incompatibly with one of the rights protected by that Act.
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du Plessis, Quentin. "The Role and Nature of the Public Interest in South African Competition Law." South African Mercantile Law Journal 32, no. 2 (2020): 234–52. http://dx.doi.org/10.47348/samlj/v32/i2a3.
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The Competition Act 89 of 1998 requires consideration of the ‘public interest’ when considering mergers. Whereas public interest considerations are generally assumed not to be cognisable in competition terms, in this article I argue the opposite. Specifically, I argue that if the underlying policy goal of the Act is accepted to be economic efficiency as opposed to allocative efficiency, and if ‘public interest’ as it is used in the Act is understood to be concerned mainly with the reduction of inequality, then it follows that the public interest is cognisable in competition terms, since inequality hurts economic efficiency.
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Angumuthoo, Maryanne, Derek Lotter, and Shakti Wood. "Public Interest in Mergers: South Africa." Antitrust Bulletin 65, no. 2 (March 24, 2020): 312–32. http://dx.doi.org/10.1177/0003603x20912882.
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In the pursuit of national policy objectives aimed at social and economic welfare for all South Africans, South African competition authorities have to use competition policy to achieve industrial policy goals through the implementation of public interest provisions in the Competition Act No. 89 of 1998. The recent amendments to the legislation further bolster these broader policy objectives. This issue of the Antitrust Bulletin examines the history, development, and impact of public interest considerations in merger proceedings through an analysis of seminal cases and key legislative reforms. Public interest considerations constitute a significant component to the merger review process and may involve interests represented by the competition authorities, government and employees, trade unions, and other affected third parties.
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Ireland-Piper, Danielle, and Jonathan Crowe. "Whistleblowing, National Security and the Constitutional Freedom of Political Communication." Federal Law Review 46, no. 3 (September 2018): 341–65. http://dx.doi.org/10.1177/0067205x1804600301.
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Whistleblowers promote the values of responsible government and the rule of law by drawing attention to criminal or other forms of wrongdoing in publicly accountable organisations. This article explores the relationship between whistleblowing, national security and the implied freedom of political communication under the Australian Constitution. Legislation such as the Crimes Act 1914 (Cth) (‘ Crimes Act’), the Australian Security Intelligence Organisation Act 1979 (Cth) (‘ ASIO Act’) and the Australian Border Force Act 2015 (Cth) (‘ Border Force Act’) makes it an offence to reveal certain types of information obtained as a Commonwealth officer. The Public Interest Disclosure Act 2013 (Cth) (‘ PIDA’) offers limited protection to whistleblowers in the Commonwealth public sector, but this protection does not extend to information relating to intelligence operations. We argue that blanket criminalisation of unauthorised disclosure by Commonwealth officers or contractors under s 70 of the Crimes Act, along with similar prohibitions in s 35P of the ASIO Act and s 42 of the Border Force Act, offend the implied freedom of political communication by failing to strike an adequate balance between national security and organisational secrecy, on the one hand, and public debate and discussion, on the other. The courts should read down these laws to protect disclosures that hold significant public interest for discussion and debate over government policy or the performance of government officials.
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Kidd, Michael. "Public Interest Environmental Litigation: Recent Cases Raise Possible Obstacles." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 13, no. 5 (June 19, 2017): 26. http://dx.doi.org/10.17159/1727-3781/2010/v13i5a2709.
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Despite the broadening of locus standi in environmental cases by both Section 38 of the Constitution of the Republic of South Africa, 1996, and Section 32 of the National Environmental Management Act 107 of 1998, two recent cases suggest that the pre-constitutional approach to locus standi still holds sway in our Courts. Moreover, failure to recognise the environmental right in Section 24 of the Constitution may be an impediment to applicants' ability to bring an interdict application successfully. Correct use of the relevant constitutional provisions ought to obviate such problems, but alternatives are suggested. In the course of the article, it is suggested that the rule in Patz v Greene is no longer relevant and should be consigned to the history books.
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Lodge, George J. "Making your case to the mental health review tribunal in England and Wales." Psychiatric Bulletin 29, no. 4 (April 2005): 149–51. http://dx.doi.org/10.1192/pb.29.4.149.
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The function of the mental health review tribunal is defined in Part V of the Mental Health Act 1983. Together with statute and Common Law, it provides safeguards to those detained under the Act. The provisions of the Human Rights Act 1998 have strengthened these safeguards. The key articles in Schedule 1 of the Human Rights Act are 5(1)(e), relating to the lawful detention of persons of unsound mind; 5(4), providing that the lawfulness of such detention shall be decided speedily by a court; 6, providing for a fair and public hearing within a reasonable time by an independent and impartial tribunal established by law; and 8, establishing the right to respect for a private and family life. The latter is relevant to disclosure, nearest relatives' rights, and treatment.
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Colbert, Gary J., and Dennis Murray. "An Assessment of Recent Changes in the Uniform Accountancy Act." Accounting Horizons 13, no. 1 (March 1, 1999): 54–68. http://dx.doi.org/10.2308/acch.1999.13.1.54.
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The Uniform Accountancy Act (UAA) is the product of a joint effort by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. It is intended to serve as a model for public accountancy legislation by the individual states, and is designed to protect the public interest, promote high professional standards, and advance the goal of uniformity across jurisdictions. In response to growing dissatisfaction with the current status of professional accountancy regulation, the UAA was substantially revised in 1998. Based on existing rationales for governmental involvement in occupational licensing, we assess whether selected changes reflected in the revised UAA are consistent with its stated public interest objective. We conclude that many, but not all, of these changes are in the public interest. Based on an economic theory of regulation, the paper also examines the likelihood that the states will adopt the proposed changes. Because the CPA profession is well positioned to significantly influence accountancy regulations, we hypothesize that the UAA changes which are in the best interest of existing members of the profession will tend to be adopted more quickly and more pervasively.
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Temkin, Jennifer. "DIGGING THE DIRT: DISCLOSURE OF RECORDS IN SEXUAL ASSAULT CASES." Cambridge Law Journal 61, no. 1 (March 7, 2002): 126–45. http://dx.doi.org/10.1017/s0008197302001551.
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THE disclosure of confidential records such as those of doctors, counsellors, and therapists may be sought by the defence as a means of undermining the credibility of complainants in rape and sexual assault trials. It is not clear that the procedure under section 2 of the Criminal Procedure (Attendance of Witnesses) Act 1965, under which disclosure of the records of third parties may be sought, offers sufficient protection for the interests of complainants. This article discusses the weaknesses of section 2 and the implications of public interest immunity as well as Article 8 of the ECHR in this context. It also explores the different approaches taken in Canada, New South Wales and certain American jurisdictions to meet this problem. It concludes by making some suggestions for the amendment of the 1965 Act.
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Geiger, Marshall A., and K. Raghunandan. "Bankruptcies, Audit Reports, and the Reform Act." AUDITING: A Journal of Practice & Theory 20, no. 1 (March 1, 2001): 187–95. http://dx.doi.org/10.2308/aud.2001.20.1.187.
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The Private Securities Litigation Reform Act (Reform Act) was enacted as law in 1995 and represents a major victory for the public accounting profession. Since audit reporting for publicly traded companies that enter bankruptcy continues to be of interest to legislators and the public, the Reform Act also includes audit reporting requirements regarding the auditor's assessments of a company's ability to continue as a going concern. This study examines the potential impact of the Reform Act on auditor reporting by examining audit reports for 383 bankrupt companies during the 1991–1998 period. The results indicate that, after controlling for financial stress, company size, default status, audit reporting lag and bankruptcy filing lag, auditors were less likely to have issued prior going-concern modified audit reports for bankrupt companies after the Reform Act.
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Hwong, Alison R., Noor Qaragholi, Daniel Carpenter, Steven Joffe, Eric G. Campbell, and Lisa Soleymani Lehmann. "A Systematic Review of State and Manufacturer Physician Payment Disclosure Websites: Implications for Implementation of the Sunshine Act." Journal of Law, Medicine & Ethics 42, no. 2 (2014): 208–19. http://dx.doi.org/10.1111/jlme.12136.
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Public disclosure of industry payments to physicians is one way to address financial conflicts of interest in medicine. As part of the Patient Protection and Affordable Care Act, the Physician Payment Sunshine Act (PPSA) requires pharmaceutical, medical device, and biologics manufacturers who have at least one product reimbursed by Medicare or Medicaid to disclose payments to physicians and teaching hospitals on a public website starting in 2014. The physician payment data will contain individual physician names, monetary values, and specific products connected to payments.According to the Final Regulations issued by the Centers for Medicare and Medicaid Services (CMS) in February 2013, the law will make transparent the extent and nature of relationships between physicians, teaching hospitals, and manufacturers.
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Stark, Andrew. "“Political-Discourse” Analysis and the Debate Over Canada's Lobbying Legislation." Canadian Journal of Political Science 25, no. 3 (September 1992): 513–34. http://dx.doi.org/10.1017/s0008423900021442.
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AbstractRecently, students of public policy making in North America have added the analysis of “political discourse” to the tools of their trade. According to the “political discourse” school, the extent to which policy ideas gain acceptability cannot always be explained rationally in terms of their logical or empirical validity, nor instrumentally in terms of the interests they serve. Often, their careers must be accounted for, at least in part, by a detailed exploration of their ideological assumptions and appeal, and their rhetorical structure and persuasiveness. Despite its many plausible and promising features, this type of analysis has, to date, rarely been performed in specific instances of policy discourse. The author presents a “political-discourse” analysis of the 1985–1988 debate over Canada's Bill C-82, “An Act Respecting the Registration of Lobbyists.” That debate brought together some of Canada's most factually informed and instrumentally motivated policy actors. Nevertheless, the participants uniformly based their arguments on broad assumptions unsubstantiated by empirical analysis, and advanced those arguments in the rhetoric of the public good and democratic theory. The author concludes that underlying the two basic positions taken in debate over C-82—support for a regime of substantial disclosure of lobbying activity on the one hand, and opposition to disclosure on the other—were two competing sets of assumptions concerning the nature and workings of the faculties of reason and perception in politics.
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Heng, Joseph, and Blase N. Polite. "Improving financial disclosures in oncology." Journal of Clinical Oncology 39, no. 15_suppl (May 20, 2021): e18642-e18642. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.e18642.
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e18642 Background: The Physician Payments Sunshine Act, as part of the Affordable Care Act, was enacted in 2010 to improve transparency of payments from drug and medical device manufacturers to physicians, which are easily accessible in a public database (OpenPayments CMS). However, in a review conducted of clinical drug trials in oncology, one-third of oncologist authors did not disclose their industry payments. Failure to disclose financial conflicts of interest can lead to a loss of public trust and in some cases may lead to legal liability. The American Society for Clinical Oncology and our institutional polices require all faculty to fully report financial conflicts of interest (COI). This pilot project aims to evaluate the accuracy of financial COI disclosures among our oncologists at the University of Chicago, and improve subsequent disclosures. Methods: This project was approved through the institutional quality improvement process. In May 2020, we crossmatched COI disclosures on journal publications for 37 practicing clinical hematologists/oncologists in our institution with 2017 and 2018 records on OpenPayments. We then conducted a department-wide Grand Rounds to review omissions, and to remind faculty of ASCO and University COI policies. In addition, we privately contacted individual oncologists to review any COI omissions. We reminded faculty that at the end of 2020 we would again review the accuracy of their disclosures. Results: We examined a total of 37 practicing hematologists/oncologists’ disclosure forms. At initial review, 6/37 (16.2%) of oncologists had incomplete or missing disclosures. A total of $569,182.95 in payments was not disclosed in 2018. 2 of these 6 oncologists did not disclose relevant payments from pharmaceutical companies whose drugs were referred to in publications. Several disclosure errors appeared to be inadvertent omissions as they were disclosed in other publications. Reasons given for disclosure omissions were: “oversight”, “did not believe to be relevant to publication”, “confusion over journal COI policies”, “unnecessary due to low payment amount”, "too many journals to update disclosures in". At the final review, only 2 of the 6 oncologists with disclosure omissions had updated disclosures at the end of the year despite education provided at multiple grand rounds and private communications. Conclusions: This pilot project demonstrated that education sessions and individual feedback improved adherence to COI disclosure policies, but not fully. Additional feedback and enforcement mechanisms may be required for full compliance. In addition, a centralized disclosure form (such as ASCO’s disclosure form) that journals can easily access may improve disclosure adherence.
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Cave, Emma. "Disclosure of Confidential Information to Protect the Patient: The Role of Legal Capacity in the Evolution of Professional Guidance." Journal of Medical Law and Ethics 3, no. 1 (August 25, 2015): 7–23. http://dx.doi.org/10.7590/221354015x14319325749982.
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There are a number of exceptions to the general rule that patients at risk of harm because they withhold consent to doctors disclosing their confidential information should be respected. Disclosure may be mandated by law or the patient may lack capacity under the Mental Capacity Act 2005. Beyond this, the law is vague and professional guidelines differ in approach. The public interest defence operates to protect third parties. The General Medical Council's 2009 guidance on confidentiality accepts that it might also apply to prevent harm to the patient. This article argues that to do so could be contrary to legislative intent and has potential to contravene the patient's human rights. The article proposes that decisions taken in the best interests of patients should be limited to those situations in which patients lack capacity to consent. It explores the recently extended ambit of the test for capacity at common law which may facilitate a clearer approach to disclosure decisions which will improve compliance with the liberal ethos of the Mental Capacity Act and aid conceptual consistency.
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Booth, P. M. "The Political Economy of Regulation." British Actuarial Journal 3, no. 3 (August 1, 1997): 675–707. http://dx.doi.org/10.1017/s1357321700005080.
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ABSTRACTThis paper examines the political economy of regulation, reviewing market socialist, neo-classical and public interest approaches to regulation and analysing the development of financial services and insurance regulation in these frameworks. However, the paper suggests that these approaches do not capture properly many of the features of a market and the behaviour of regulators. Public choice theory is discussed, and it is concluded that there has not been significant capture of the regulatory process by interest groups. Austrian economics is proposed as a possible framework within which to analyse markets and regulators. It is concluded that there is prima facie evidence to suggest that the Austrian view of the market is realistic and that regulation in insurance markets can have unforeseen and undesirable effects. The author also concludes that, until 1970, insurance regulation did not deviate from principles which are appropriate if either a public choice or Austrian view is taken. However, the Financial Services Act 1998 and the Pensions Act 1995 do deviate from those principles.
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Sheikh, Asim. "The Data Protection (Amendment) Act, 2003: The Data Protection Directive and its Implications for Medical Research in Ireland." European Journal of Health Law 12, no. 4 (2005): 357–72. http://dx.doi.org/10.1163/157180905775088568.
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AbstractDirective 95/46/EC on the Protection of Individuals with regard to the Processing of Personal Data and on the Free Movement of Such Data has been transposed into national law and is now the Data Protection (Amendment) Act, 2003.The Directive and the transposing Act provide for new obligations to those processing data. The new obligation of primary concern is the necessity to obtain consent prior to the processing of data (Article 7, Directive 95/46/EC). This has caused much concern especially in relation to 'secondary data' or 'archived data'.There exist, what seem to be in the minds of the medical research community, two competing interests: (i) that of the need to obtain consent prior to processing data and (ii) the need to protect and foster medical research. At the same time as the introduction of the Act, other prior legislation, i.e. the Freedom of Information Act, 1997-2003, has encouraged candour within the doctor-patient relationship and the High Court in Ireland, in the case of Geoghegan v. Harris, has promulgated the 'reasonable-patient test' as being the correct law in relation to the disclosure of risks to patients. The court stated that doctors have a duty to disclose all material risks to patients. The case demonstrates an example of a move toward a more open medical relationship. An example of this rationale was also recently seen in the United Kingdom in the House of Lords decision in Chester v. Afshar. Within the medical research community in Ireland, the need to respect the autonomy of patients and research participants by providing information to such parties has also been observed (Sheikh A. A., 2000 and Irish Council for Bioethics, 2005).Disquiet has been expressed in Ireland and other jurisdictions by the medical research communities in relation to the exact working and meaning of the Directive and therefore the transposing Acts (Strobl et al). This may be due to the fact that, as observed by Beyleveld "The Directive makes no specific mention of medical research and, consequently, it contains no provisions for medical research as an explicitly delineated category." (Beyleveld D., 2004) This paper examines the Irish Act and discusses whether the concerns expressed are well-founded and if the Act is open to interpretation such that it would not hamper medical research and public health work.
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Field, Stewart, and Pauline Roberts. "Racism and police investigations: individual redress, public interests and collective change after the Race Relations (Amendment) Act 2000." Legal Studies 22, no. 4 (November 2002): 493–526. http://dx.doi.org/10.1111/j.1748-121x.2002.tb00666.x.
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This paper considers the impact of the Race Relations (Amendment) Act 2000. It focuses on the kind of situation presented by the Stephen Lawrence murder investigation where racist stereotypes and assumptions infect both police inquiries into serious violent crime and the treatment of victims or their families. It first demonstrates the limited scope of individual redress available prior to the Act in such situations (examining police complaints mechanisms, private prosecutions, misfeasance in public office, judicial review and negligence). It links limitations in the scope of individual redress to a traditional priority accorded to public interests. The Race Relations (Amendment) Act 2000 gives individuals a general right to sue the police for racial discrimination in investigations. It is argued that a similar right probably now exists – at least in the context of life-threatening violence – under the Human Rights Act 1998. These developments seem to signal a shift in the balance between individual rights and the limiting claims of public interests. But the singularity of the 2000 Act is that, in introducing the mechanisms and logic of anti-discrimination law into the criminal process, it creates the potential for a more interactive relationship between individual complaint and the public interest in the collective promotion of change.
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Guðbjartsson, Einar, and Jón Snorri Snorrason. "Umhverfi og starfsemi endurskoðunarnefnda – bakgrunnur nefndarmanna og traust á fjárhagsupplýsingum." Tímarit um viðskipti og efnahagsmál 14, no. 1 (June 30, 2017): 25. http://dx.doi.org/10.24122/tve.a.2017.14.1.2.
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The aim of this paper is to report partial results of a study on the environment and practices of audit committees in Iceland. The findings of two surveys, one from 2012 and the other from 2016, are compared. The paper identifies, among other things, education of committee members, reliance on financial informatin and the emphasis of audit committees. In the Annual Accounts Act, no. 3/2006, it is required for certain legal entities, public interest entities, according to the Act of Auditors, no. 79/2008, to establish an Audit Committee. The purpose of the audit committee is to ensure the high quality and high reliability of financial reporting and financial information. It does not matter whether the reports are for the administrators of the entity or the stakeholders outside the entity. The Annual Accounts Act, no. 3/2006, provides that the board constitute an audit committee. The aim of this paper is to disclosure partition of gender, education of members and changes in trust regarding financial reports according to audit committee’s members. The surveys were done among the leading companies and institutions of Iceland (which fall within the definition of “public interest entities”). The overall view is how audit committee´s issues are handled. This is the first study of its kind, which specifically look at committees in Iceland.
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Lee, Geun Oak. "The Legal Harmony between Personal Information Protection and Public Interest under the Official Information Disclosure Act : Focusing on Privacy Infringement under the COVID-19 Pandemic." Korean Journal of Communication & Information 103 (October 31, 2020): 145–76. http://dx.doi.org/10.46407/kjci.2020.10.103.145.
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McGowan, Michele M., Siew H. Chan, Yuliya V. Yurova, Chunhui Liu, and Raymond M. K. Wong. "The Influence of Institutional Regulatory Pressure on Nonprofit Hospital Audit Quality." Journal of Governmental & Nonprofit Accounting 7, no. 1 (November 1, 2018): 1–23. http://dx.doi.org/10.2308/ogna-52327.
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ABSTRACT This paper investigates whether the influence of institutional regulatory pressures emanating from the enactment of the Sarbanes-Oxley Act and subsequent nonprofit legislation and disclosure requirements improves nonprofit hospital audit quality. Drawing on institutional theory, we argue that increased regulatory attention can shift the audit firm's judgment regarding the choice and inference of previously acceptable audit procedures and heighten the importance of reputational capital as an incentive for audit firms to improve audit quality. We examine two measures of audit quality: internal control deficiencies and discretionary accruals. The results reveal that the audit quality of nonprofit hospitals improves, suggesting that audit firms have responded to regulatory pressures and enhanced their audit and engagement practices for the benefit of nonprofit hospitals and stakeholders. The findings provide regulators and public interest groups with evidence that desired nonprofit oversight and accountability may have already been attained via improved audit quality. Data Availability: Data are available from public sources cited in the text.
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Sigauke, Joseph, Patrick Collins, Emanuel Mutambara, and Rosemary Sibanda. "The company secretary’s role in CG: private and public owned south African companies." Corporate Ownership and Control 13, no. 1 (2015): 401–13. http://dx.doi.org/10.22495/cocv13i1c3p8.
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This study investigates the role of the company secretary in ensuring and promoting proper Corporate Governance (CG) in public and private owned South African companies, so as to educate companies on their significance in reducing corporate scandals. The study followed a mixed research paradigm in which qualitative and quantitative methods of data collection were used. Fifty questionnaires were sent to company secretaries of different business sectors giving a response rate of 78% with four of the participants telephonically interviewed to gather qualitative data. The study confirmed that the company secretary still plays a significant role in promoting CG by giving support and advising the board and its directors on CG matters. The results further show that some company secretaries are involved in director selection, performance evaluation and implement induction, training and/or professional development to strengthen the company’s governance practices. Through the use of the Companies Act and the Kings report the company secretary ensures directors are kept abreast of relevant legislative and regulatory developments. It was observed that the company secretary ensures good information flow between the board, directors and stakeholders and keeps record of all conflicts of interest. Though the company secretary is appointed by the board they can whistle blow any misconduct under the protection of the Protected Disclosure Act, thus ensuring effectiveness of their role. Despite the fact that some of the company secretaries are facing challenges due to the ever evolving and increasing complexity of their roles, there has been evolution with regards to legislation, greater transparency, better governance and improved investor expectation. This study enriches company secretaries with knowledge of their expected role in CG.
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PILGRIM, DAVID. "New ‘Mental Health’ Legislation for England and Wales: Some Aspects of Consensus and Conflict." Journal of Social Policy 36, no. 1 (December 21, 2006): 79–95. http://dx.doi.org/10.1017/s0047279406000389.
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The faltering emergence of new ‘mental health’ legislation in England and Wales between 1998 and 2005 is described. The slow progress largely reflected widespread opposition to the content of the government's plans to replace the Mental Health Act of 1983. That opposition was formalised in the Mental Health Alliance, an umbrella organisation which included user and professional groups as well as voluntary sector bodies. This article highlights the main points of dispute between the government and its opponents. In particular, concerns about compulsion and the duty of the state to guarantee good quality care in every locality divided the government and its critics. The implications of these disputes are discussed, along with some questions about interest work within the Alliance.
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Jaiswal, Rohit. "Legal Frame Work for Exploitation of Beach Sand Mineral Resources: Historical Perspective and Action by Government of India for conservation." Journal of The Indian Association of Sedimentologists 38, no. 1 (June 30, 2021): 51–53. http://dx.doi.org/10.51710/jias.v38i1.149.
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India is bestowed with several Beach Sand Mineral (BSM) occurrences along its 7200 km long coastline. The exploitation/recovery of BSM resources is governed by various provisions of the Acts and Rules issued by the Government of India. Till 1998, the mining of BSM was reserved (excluding garnet and sillimanite) for the public sector only. Department of Atomic Energy (DAE), intending to maximize the value addition of BSM within the country, brought out a policy resolution, which allowed the private entities in mining and processing of BSM resources except for the mineral monazite. Mining and development of any mineral are governed by the Mines and Minerals (Development & Regulation) (MMDR) Act, 1957 and the rules made thereunder. MMDR Act, 1957 has undergone major amendments in 2015 and by virtue of the provisions under the Act, new rules were framed for the first time in the country, exclusively for grant of mineral concession in respect of atomic minerals. As per the provisions of a new rule, all BSM deposits (above threshold) come under the purview of the Government Company or Corporation owned or controlled by the Government. This paper deals with legal provisions for the exploitation of BSM resources and recent amendment by the Government of India for conserving these minerals of strategic importance, in the national interest.
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Liang, Bryan A., and Tim MacKey. "Confronting Conflict: Addressing Institutional Conflicts of Interest in Academic Medical Centers." American Journal of Law & Medicine 36, no. 1 (March 2010): 136–87. http://dx.doi.org/10.1177/009885881003600103.
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Individual conflicts of interest are rife in healthcare, and substantial attention has been given to address them. Yet a more substantive concern-institutional conflicts of interest (“ICOIs”) in academic medical centers (“AMCs”) engaged in research and clinical care—have yet to garner sufficient attention, despite their higher stakes for patient safety and welfare. ICOIs are standard in AMCs, are virtually unregulated, and have led to patient deaths. Upon review of ICOIs, we find a clear absence of substantive efforts to confront these conflicts. We also assess the Jesse Gelsinger case, which resulted in the death of a study participant exemplifying a deep-seated culture of institutional indifference and complicity in unmanaged conflicts. Federal policy, particularly the Bayh-Dole Act, also creates and promotes ICOIs. Efforts to address ICOIs are narrow or abstract, and do not provide for a systemic infrastructure with effective enforcement mechanisms. Hence, in this paper, we provide a comprehensive proposal to address ICOIs utilizing a “Centralized System” model that would proactively review, manage, approve, and conduct assessments of conflicts, and would have independent power to evaluate and enforce any violations via sanctions. It would also manage any industry funds and pharmaceutical samples and be a condition of participation in public healthcare reimbursement and federal grant funding.The ICOI policy itself would provide for disclosure requirements, separate management of commercial enterprise units from academic units, voluntary remediation of conflicts, and education on ICOIs. Finally, we propose a new model of medical education—academic detailing—in place of current marketing-focused “education.” Using such a system, AMCs can wean themselves from industry reliance and promote a culture of accountability and independence from industry influence. By doing so, clinical research and treatment can return to a focus on patient care, not profits.
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Szadziewska, Arleta, Ewa Spigarska, and dr Ewa Majerowska. "The disclosure of non-financial information by stock-exchange-listed companies in Poland, in the light of the changes introduced by the Directive 2014/95/EU." Zeszyty Teoretyczne Rachunkowości 2018, no. 99 (155) (August 20, 2018): 65–96. http://dx.doi.org/10.5604/01.3001.0012.2933.
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Beginning in 2017, stock-exchange-listed companies in Poland have been obliged to publish non-financial information. This is due to the implementation of Directive 2014/95/EU in Polish law, which requires the dis- closure of extended non-financial information on the part of specified large public-interest companies and capi- tal groups. Taking the above into consideration, the aim of this article is to answer the following questions: 1) What is the state of the non-financial disclosures made by stock-exchange-listed companies in Poland? 2) What are the differences in reporting non-financial information by companies from various industries? 3) What factors affect the disclosure of non-financial information? In total, 53 companies were researched. The results obtained indicate that the form of the disclosures varies. Most commonly, non-financial information was presented in management commentaries. The scope of the information presented was diverse. The most non-financial disclosures were made by companies from the chemical and the energy sectors. The following factors influenced the publication of this type of information: the entity’s size, its market value and the industry to which a given company belongs. In contrast, no positive associations between the economic performance of a company and non-financial disclosure, nor between the financial leverage of a company and non-financial disclosure have been found, with the exception of companies from the low-profile sector. The studies involved content analysis and the Tobit regression model. Existing results of research on non-financial reporting made by stock-exchange-listed companies in Poland did not en- compass the last reporting period prior to the introduction of the changes to the Act on Accounting. Therefore, the results obtained allow us to determine the degree of preparation on the part of the researched companies belonging to various sectors (of larger and smaller environmental nuisance).
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Dumay, John, Matteo La Torre, and Federica Farneti. "Developing trust through stewardship." Journal of Intellectual Capital 20, no. 1 (February 14, 2019): 11–39. http://dx.doi.org/10.1108/jic-06-2018-0097.
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Purpose This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authors explore how the key features from IC and integrated reporting can be combined to develop an extended model for companies to comply with EU Directive 2014/95/EU and increase trust in corporate disclosures and reports. Design/methodology/approach This essay relies on academic literature and examples from practice to critique the theories that explain corporate disclosure and reporting but do not change management behaviour. Based on this critique, the authors argue for a change in the fundamental theories of stewardship to frame a new concept for corporate disclosure incorporating using a multi-capitals framework. Findings We argue that, while the inconsistency between organisations’ reporting and behaviour persists, increasing, renewing or extending the information disclosed is not enough to instil trust in corporations. Stewardship over a company’s resources is necessary for increasing trust. The unanticipated consequences of dishonest behaviour by managers and shareholders compels a new application of stewardship theory that works as an overarching guide for managerial behaviour and disclosure. Emanating from this new model is a realisation that managers must abandon agency theory in practice, and specifically the bonus contract. Research limitations/implications We call for future empirical research to explore the role of stewardship theory within the dynamics of corporate disclosure using the approach. The research implications of those studies should incorporate the potential impacts on management behaviours within a stewardship framework and how those actions, and their outcomes, are disclosed for rebuilding public trust in business. Practical implications The implications for integrated reporting and reports complying with the new EU Directive are profound. Both instruments rely on agency theory to coax managers into reducing information asymmetry by disclosing more. However, agency theory only re-affirms the power managers have over corporate information. It does not change their behaviour, nor to act in the interest of all stakeholders as the stewards of an organisation’s resources. Social implications We advocate that, in business education, greater emphasis is needed on how stewardship has a more positive impact on management behaviour than agency, legitimacy and stakeholder theories. Originality/value We reflect on the current and compelling issues permeating the international landscape of corporate reporting and disclosure and explain why current theories which explain corporate disclosures do not change behaviour or engender trust in business and offer an alternative disclosure model based on stewardship theory.
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Ranson, Stewart. "School Governance and the Mediation of Engagement." Educational Management Administration & Leadership 39, no. 4 (June 28, 2011): 398–413. http://dx.doi.org/10.1177/1741143211404259.
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The 1988 Education Reform Act radically transformed the local governance of education, according school governing bodies new delegated powers for budgets and staff as well as responsibility for the strategic direction of the school in a quasi market place of parental choice. To take up these new responsibilities the earlier Education Act 1986 had created over 350,000 volunteer citizens in England and Wales to occupy reformed governing bodies: it was the largest democratic experiment in voluntary public participation. The governing bodies were constituted on the principle of partnership between all the groups with a ‘stakeholder’ interest in the school: parents, teachers and support staff would be elected, while other governors would be appointed by the local authority, and drawn from the local community (including local industry and commerce). All the interests would be regarded as equal, one no more important than another. The underlying principle had been that schools would only work well when the different constituencies were provided with a space to express their voice and reach agreement about the purpose and development of the school. The governing body was to have regard for the overall strategic direction of the school, evaluating its progress, and acting as the trustee of the community, publicly accountable for national and local policies (DfEE, 1998).
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Esoimeme, Ehi Eric. "A critical analysis of the anti-corruption policy of the federal executive council of Nigeria." Journal of Money Laundering Control 22, no. 2 (May 7, 2019): 176–87. http://dx.doi.org/10.1108/jmlc-06-2017-0021.
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Purpose This paper aims to examine the anti-corruption policy of the Federal Executive Council of Nigeria, to determine whether the policy is working and/or has produced unintended effects. The Federal Executive Council is the body comprising all the Ministers of the Federation, including the President and Vice President. Design/methodology/approach The analysis took the form of a desk study, which analysed various documents and reports such as the Transparency International Corruption Perceptions Index, 2008-2016, the Constitution of the Federal Republic of Nigeria, 1999 (as amended), the Economic and Financial Crimes Commission (Establishment) Act, 2004, the Administration of Criminal Justice Act, 2015, the UK’s Investigatory Powers Act, 2016, the Public Interest Disclosure and Witness Protection Bill, 2017 and the Financial Action Task Force Recommendations, 2012. Findings This paper determined that the anti-corruption policy of the Federal Executive Council of Nigeria could achieve its desired objectives if the following recommendations are implemented: research grants which are sent to Nigerian universities by international and corporate bodies should be exempted from the current treasury single account arrangement. This would enable universities to easily access the funds and disburse the same to qualified students. The Federal Government should follow the guidelines laid down in Section 270 of the Administration of Criminal Justice Act, 2015 for plea agreements. In other words, the prosecution should only offer a plea bargain to a person who has been charged with an offence. The prosecution should not receive and consider a plea bargain from a person who has not been charged with an offence. Any attempt to water down the effect of Section 270 of the Administration of Criminal Justice Act, 2015 may weaken the ongoing fight against corruption and money laundering because criminals will be encouraged to continue looting public funds. The Financial Action Task Force Recommendations (Recommendation 3) requires that criminal sanctions for natural persons convicted of money laundering should be effective, proportionate and dissuasive. The Federal Government of Nigeria should introduce a Bill to the National Assembly that would provide a clear framework for the use of investigatory powers by law enforcement, the security and intelligence agencies and other public authorities. This includes the interception of communications, the retention and acquisition of communications data, the use of equipment interference and the retention and use of bulk data by the security and intelligence agencies. The Bill must establish a number of safeguards against the arbitrary or unlawful use of investigatory powers by the executive. The UK’s Investigatory Powers Act, 2016, for example, established a number of safeguards for the retention and acquisition of communications data. Authorisations for obtaining communications data will have to set out why accessing the communications data in question is necessary in a specific investigation for a particular statutory purpose and how it is proportionate to what is sought to be achieved. A police officer who receives information from a whistleblower about money hidden in an apartment should apply to a Court or Justice of the Peace within the local limits of whose jurisdiction he/she is for the issue of a search warrant before conducting a search on the said premises. This procedure is in line with Section 143 of the Administration of Criminal Justice Act, 2015 and the Court of Appeal decision in Hassan v. E.F.C.C. (2014) I NWLR (Pt. 1389) 607 at 625. The Public Interest Disclosure and Witness Protection Bill, 2017 should be given accelerated consideration in the House of Representatives based on its urgency and significance for the Federal Executive Council’s whistleblowers policy. Research limitations/implications This paper focusses on the anti-corruption policy of the Federal Executive Council of Nigeria from 29 May 2015 to 10 June 2017. It does not address the older policies. Originality/value This paper offers a critical analysis of the new anti-corruption policy of the Federal Executive Council of Nigeria. The paper will provide recommendations on how the policy could be strengthened. This is the only paper to adopt this kind of approach.
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Fiorito, Luca, and John F. Henry. "John Bates Clark on Trusts: New Light from the Columbia Archives." Journal of the History of Economic Thought 29, no. 2 (June 2007): 229–50. http://dx.doi.org/10.1080/10427710701336016.
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Public concern over the so called “trust problem” in the United States between the end of the nineteenth century and 1914, the year of the passage of the Clayton and Federal Trade Commission (FTC) Acts, was reflected in the considerable contemporary literature on the subject. Not surprisingly, professional economists actively participated in this debate. Their thinking directly and indirectly influenced the legislation of 1914 in a way that cannot be said of the Sherman Act of 1890 (Mayhew 1998). A survey of the most important of these professional writings shows that, among the several voices animating the discussion, John Bates Clark's was perhaps the most influential. In this connection, Joseph Dorfman argues that John Bates Clark's second edition of his Control of Trusts (1912), co-authored with his son John Maurice, “played a formative historical role in policy making, for it provided the most systematic exposition of the view on trusts, that was embodied in 1914, at President Woodrow Wilson's urging, in the Clayton Act and the FTC Acts.” “From this standpoint,” continues Dorfman quite emphatically, “The Control of Trusts caught the dominant reform interest and in turn became a contributing force in shaping the trend of the socio-economic development of the nation” (1971, p. 17). Apart from the 1912 monograph, John Bates Clark devoted considerable attention to the problems of trusts and industrial combinations during much of his career, both in his professional writings and in his frequent contributions to newspapers and popular reviews.
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Gounin, Yves. "The individual versus the state." Zbornik radova Pravnog fakulteta u Splitu 56, no. 1 (February 26, 2019): 23–34. http://dx.doi.org/10.31141/zrpfs.2019.56.131.23.
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Institut zviždača javno upozorava na nezakonite radnje pojedinih osoba u javnom sektoru. Riječ «zviždač» označava osobu ili pojedinca dovoljno hrabra, koji se iz moralnih uvjerenja i unatoč rizicima za osobni integriteta javno progovara nezakonitom ili neetičnom ponašanju svojih nadređenih. Anglosaksonske zemlje povijesno imaju veću tendenciju da štite i priznaju zviždače nego kontinentalne zemlje. Američki Public Interest Disclosure Act (1863) donese je s ciljem zaštite od korupcije vladinih dobavljača. Prava zviždača u SADi su specifična. Naglašavaju važnost nagrađivanja koje se posebno odnosi na slučajeve oporezivanja i financijskih prijevara. Autor navodi primjer Ujedinjene Kraljevine, Kanade, Italije, Njemačke, Bosne i Hercegovine. U Republici Francuskoj zviždač ima poseban status, koherentnost i učinkovitost, koje je stekao zahvaljujući zakonodavnim reformama iz 2016. godine. Međunarodne organizacije već godinama promiču važnost institucionalnih i normativnih okvira za reguliranje zviždača. Potvrđivanje instituta zviždača posebno je naglašeno u Preporuci Vijeća Europe iz 2014. o zaštiti zviždača. To sugerirapotrebu da države članice uspostave sveobuhvatni okvir za zaštitu onih koji prijavljuju nepravilnosti u kontekstu radnih odnosa. Navedeni su i principi poput smjernica koje pomažu u formuliranju. U okviru Europske unije, Europski parlament je 14. veljače 2017. usvojio Rezoluciju o ulozi zviždača u zaštiti financijskih interesa Europske unije, pozivajući se na sveobuhvatni europski program zaštite zviždača.
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Assiter, Alison. "Informed Consent: Is it Sacrosanct?" Research Ethics 1, no. 3 (September 2005): 77–83. http://dx.doi.org/10.1177/174701610500100302.
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Following Alder Hey and the earlier and much more extreme practices at Nuremberg, legislation has been developed governing the practice of medical ethics and research involving human participants more generally. In the medical context, relevant legislation includes GMC guidance, which states that disclosure of identifiable patient information without consent, for research purposes, is not acceptable unless it is justified in the public interest. There is a presumption, in other words, in favour of the view that patient consent ought to be obtained before any piece of research is conducted. The Data Protection Act, furthermore, requires informed consent to be given before any use of identifiable personal data is made for any purpose. Moreover, ensuring that the informed consent of participants is gained is common practice on most research ethics committees. I argue, in this paper, that applying the principle of ‘informed consent’ too mechanistically in the research ethics context risks undermining the very principle it is designed to support – the principle of autonomy. This issue has been much discussed in medical ethics but not so much, so far, in the research ethics context. It will be argued that a more discerning and a less rigid and mechanistic approach, applied by research ethics committees, may help ensure that ethical issues are properly considered.
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Krasodomska, Joanna, and Ewelina Zarzycka. "Non-financial key performance indicators: regulations and guidelines versus business practice." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (September 21, 2020): 115–32. http://dx.doi.org/10.5604/01.3001.0014.3598.
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According to Directive 2014/95/EU, large public interest entities (PIEs) must disclose, i.a., a description of their business model, policies regarding environmental, social and employee matters, as well as non- financial key performance indicators (KPIs). The aim of the paper is to identify the practices of large PIEs operating in Poland as regards non-financial KPIs disclosures and to recognize any regularities among them. Our sample consists of 169 public companies that are required to provide non-financial dis-closures according to the Act on Accounting. The data was hand-collected from non-financial statements (reports) in 2019. The main research method is content analysis. The data was examined using cluster analysis. Research findings indicate that although companies present KPIs in a very diverse way, some regularities can be observed. Two groups of PIEs have been identified: (1) those that reveal KPIs on oper-ational and social activities, and (2) those that report environmental and employee indicators. Further analysis made it possible to identify companies that focus on reporting KPIs on (1) the environment, (2) operating activities, and (3) with generally moderate disclosure levels of non-financial KPIs in operational, environ-mental, and social areas. The results of the research increase knowledge in the field of reporting of non-financial information by large PIEs and are of practical importance for companies themselves, as well as for institutions and organizations which deal with corporate reporting in Poland.
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Lubetsky, Michael H. "Interest Relief on Income Tax Debts: Canada Versus the United States." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 931–86. http://dx.doi.org/10.32721/ctj.2020.68.4.lubetsky.
Full textAbstract:
Subsection 220(3.1) of the Income Tax Act authorizes the minister of national revenue to waive or cancel interest on income tax debts. This power is typically exercised in four circumstances: where interest has accumulated owing to circumstances beyond a taxpayer's control; where the interest has accumulated owing to error or delay by the Canada Revenue Agency; where the accumulated interest causes hardship; or in the context of a voluntary disclosure. South of the border, section 6404 of the Internal Revenue Code authorizes the secretary of the Treasury to "abate" interest on tax debts. As a practical matter, discretionary interest relief under section 6404 is available only in very limited circumstances. The restrictive approach to discretionary interest relief is, however, offset by a greater array of interest-relieving provisions, as well as by the power of the secretary to "compromise" tax liabilities on various grounds, some of which overlap with grounds for interest relief recognized in Canada. This article compares the Canadian and US interest relief regimes, with a view to identifying aspects of the US regime that may merit further consideration in Canada. The differences in the US approach that are of particular interest include • a wider, and arguably more coherent, range of relieving provisions applicable to interest, particularly with regard to interest netting and carrybacks; • the jurisdiction of the United States Tax Court to review refusals to abate interest and/or to accept an offer in compromise; • dealing with situations of hardship and extraordinary circumstances under the aegis of the offer-in-compromise regime, which allows for consideration of the underlying tax liability in addition to the interest, and which also allows for relief to be made conditional on the taxpayer's future compliance with filing and payment obligations; • in certain older cases, a willingness to use interest relief to settle longstanding and complex tax disputes; and • the absence of statutory time limits on the power of the secretary to abate or compromise interest. The comparative study also reveals how Canada and the United States place different weight on policy rationales that underlie interest relief. Canada focuses mainly on ensuring that the consequences of non-compliance for individual taxpayers are fair and equitable. The United States, on the other hand, focuses more on rehabilitating non-compliant taxpayers in the long term, as well as ensuring that interest reflects fair compensation for such taxpayers' use of the public treasury's money—both of which could be given greater attention on this side of the border.
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Campagnolo, Yan. "The History, Law and Practice of Cabinet Immunity in Canada." Revue générale de droit 47, no. 2 (January 24, 2018): 239–307. http://dx.doi.org/10.7202/1042926ar.
Full textAbstract:
Canada has the dubious honour of being the sole Westminster jurisdiction to have enacted a near-absolute immunity for Cabinet confidences. Through the adoption of sections 39 of the Canada Evidence Act and 69 of the Access to Information Act in 1982, the federal Parliament has deprived the courts of the power to inspect Cabinet confidences and order their disclosure when the public interest demands it. Why has Parliament enacted these draconian statutory provisions? How have these provisions been interpreted and applied since they have been proclaimed into force? This article seeks to answer these questions based on a detailed examination of the relevant historical records, parliamentary debates, case law and government reports. The first section seeks to demonstrate that the political decision to provide a near-absolute immunity for Cabinet confidences was made at the highest level of the State, by Prime Minister Pierre Elliott Trudeau, based on the debatable justification that the courts could not be trusted to properly adjudicate Cabinet immunity claims. The second section seeks to establish that the government has taken advantage of the inherent vagueness of sections 39 and 69 to give an overbroad interpretation to the term “Cabinet confidences.” In addition, by modifying the Cabinet Paper System, the government has significantly narrowed the scope of an important exception to Cabinet immunity, that is, the “discussion paper exception,” which was initially intended to provide some level of transparency to the Cabinet decision-making process. These problems are compounded by the fact that only a weak form of judicial review is available against Cabinet immunity claims which, in practice, makes it tremendously difficult to challenge such claims.