Now showing items 6649-6668 of 11024

    • Namibia Country Opinion Survey Report (July 2013 - June 2014)

      World Bank Group (Washington, DC, 2014-07-31)
      The Country Opinion Survey for FY2013 in Namibia assists the World Bank Group (WBG) in gaining a better understanding of how stakeholders in Namibia perceive the WBG. It provides the WBG with systematic feedback from national and local governments, multilateral
    • Nanotecnologie e alimenti tra etica e diritto: prospettive della regolazione nell'Unione europea.

      Luca Leone (Globus et Locus, 2014-10-01)
      The employment of emerging technologies within the agro-food sector implies considerations of legal, ethical, economic and social nature, which require specialists from different fields of study to confront and cooperate. This paper focuses on the main issues that have been arising in the regulation of nanotechnologies applied to the food sector: the relationship between science and law in defining new scientific entities; the problems related to the procedures of risk assessment and risk management; the role played by ethics in the framework of EU policy; the EU regulatory approach to nanofood.
    • National and international anti-corruption efforts : the case of Poland

      Gadowska, Kaja (2010)
      This article’s objective is to analyse the influence of international anti-corruption pressure on national measures aimed at combating corruption in Poland. First, the change in perception of corruption in Poland will be addressed, along with a short discussion of attempts to reduce its scope. Second, the anti-corruption measures of international organisations, such as the United Nations, the OECD, the Council of Europe, GRECO and the European Union, as well as international Conventions adopted and ratified by Poland will be examined. Third, the role of state and non-governmental institutions involved in the fight against corruption in Poland will be reviewed. Finally, the process of implementing governmental anti-corruption strategies will be analysed, with a particular focus on the introduction of legislative changes which are aimed at limiting corruption through the processes of legal modernisation and harmonisation. This paper argues that from among the many initiatives undertaken by various international institutions combating corruption in Poland, the most effective was found to be pressure by the European Union. Poland’s eagerness to enter the EU, and to make use of structural funds after accession, forced the country’s elected governments to implement certain recommendations of the European Commission regarding anti-corruption policy. However, these activities had, to a certain degree, a façade like character and were addressed to fulfill the formal requirements of the European Commission instead of serving as a genuine effort to curb corruption. Even though corruption has been officially considered a serious social problem, which needs to be combated and many anti-corruption measures have been implemented, the effects of the actions undertaken by consecutive Polish governments are not fully satisfactory. Also, anti-corruption slogans have been instrumentally used to fight against political opponents. From another perspective, the activities of Polish non-governmental organisations have contributed to a visible reduction in social tolerance for corruption. Although public opinion research shows that the level of corruption is slowly decreasing in Poland and the country’s position in the Corruption Perception Index is systematically improving, it is uncertain how strongly rooted this positive tendency will find itself in the long-term.
    • National and international anti-corruption efforts : the case of Poland

      Gadowska, Kaja (Routledge, 2012)
      This article’s objective is to analyse the influence of international anti-corruption pressure on national measures aimed at combating corruption in Poland. First, the change in perception of corruption in Poland will be addressed, along with a short discussion of attempts to reduce its scope. Second, the anti-corruption measures of international organisations, such as the United Nations, the OECD, the Council of Europe, GRECO and the European Union, as well as international Conventions adopted and ratified by Poland will be examined. Third, the role of state and non-governmental institutions involved in the fight against corruption in Poland will be reviewed. Finally, the process of implementing governmental anti-corruption strategies will be analysed, with a particular focus on the introduction of legislative changes which are aimed at limiting corruption through the processes of legal modernisation and harmonisation. This paper argues that from among the many initiatives undertaken by various international institutions combating corruption in Poland, the most effective was found to be pressure by the European Union. Poland’s eagerness to enter the EU, and to make use of structural funds after accession, forced the country’s elected governments to implement certain recommendations of the European Commission regarding anti-corruption policy. However, these activities had, to a certain degree, a façade like character and were addressed to fulfill the formal requirements of the European Commission instead of serving as a genuine effort to curb corruption. Even though corruption has been officially considered a serious social problem, which needs to be combated and many anti-corruption measures have been implemented, the effects of the actions undertaken by consecutive Polish governments are not fully satisfactory. Also, anti-corruption slogans have been instrumentally used to fight against political opponents. From another perspective, the activities of Polish non-governmental organisations have contributed to a visible reduction in social tolerance for corruption. Although public opinion research shows that the level of corruption is slowly decreasing in Poland and the country’s position in the Corruption Perception Index is systematically improving, it is uncertain how strongly rooted this positive tendency will find itself in the long-term.
    • National culture effects on groups evaluating internal control

      Sim, M. (2010-01-01)
      Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two experimental conditions, created by crossing two levels of audit information: initial (un)favourable (UNFAV-MODFAV) FAV-MODFAV information, each followed by additional moderately favourable audit evidence and two levels of national culture dimensions of individualism (Australian auditors) and collectivism (Taiwanese auditors). Findings – Consistent with BAM, the results of the experiment confirm that the evaluation task of internal control is an additive process. Collectivist culture auditors are found to revise their beliefs significantly upwards when encountering UNFAV-MODFAV compared with FAV-MODFAV, but not for individualist culture auditors. Collectivist culture auditors also revise their beliefs significantly upwards when they encounter UNFAV-MODFAV compared with individualist culture auditors who do not revise their beliefs significantly upwards. However, neither collectivist nor individualist culture auditors revise their beliefs significantly upwards when encountering FAV-MODFAV. Here, the multivariate regression shows that collectivist (individualist) culture auditors are (are not) concerned with “painting a good picture” to keep the client happy. Practical implications – With globalisation, the national culture effect makes an important contribution to the disclosure of financial reporting. The findings of the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their beliefs more favourably when encountering additional audit evidence which is relatively favourable (UNFAV-MODFAV) compared with individualist culture auditors. In practice, the implications on auditors' reporting of the internal control (for example, Section 404 of the Sarbanes Oxley Act 2002) regulator need to take into consideration that the national culture of auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has to be addressed, as it may impair the effectiveness of the audit. The collective culture auditor's concern to keep the client happy may be construed as not being independent. Originality/value – The paper is the first to employ the BAM and Hofstede's national culture to test auditors of different national cultures in their belief revisions when evaluating the client's internal control.
    • National culture effects on groups evaluating internal control

      Sim, M. (Emerald Group Publishing, 2010)
      Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two experimental conditions, created by crossing two levels of audit information: initial (un)favourable (UNFAV-MODFAV) FAV-MODFAV information, each followed by additional moderately favourable audit evidence and two levels of national culture dimensions of individualism (Australian auditors) and collectivism (Taiwanese auditors). Findings – Consistent with BAM, the results of the experiment confirm that the evaluation task of internal control is an additive process. Collectivist culture auditors are found to revise their beliefs significantly upwards when encountering UNFAV-MODFAV compared with FAV-MODFAV, but not for individualist culture auditors. Collectivist culture auditors also revise their beliefs significantly upwards when they encounter UNFAV-MODFAV compared with individualist culture auditors who do not revise their beliefs significantly upwards. However, neither collectivist nor individualist culture auditors revise their beliefs significantly upwards when encountering FAV-MODFAV. Here, the multivariate regression shows that collectivist (individualist) culture auditors are (are not) concerned with “painting a good picture” to keep the client happy. Practical implications – With globalisation, the national culture effect makes an important contribution to the disclosure of financial reporting. The findings of the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their beliefs more favourably when encountering additional audit evidence which is relatively favourable (UNFAV-MODFAV) compared with individualist culture auditors. In practice, the implications on auditors' reporting of the internal control (for example, Section 404 of the Sarbanes Oxley Act 2002) regulator need to take into consideration that the national culture of auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has to be addressed, as it may impair the effectiveness of the audit. The collective culture auditor's concern to keep the client happy may be construed as not being independent. Originality/value – The paper is the first to employ the BAM and Hofstede's national culture to test auditors of different national cultures in their belief revisions when evaluating the client's internal control.
    • National culture effects on groups evaluating internal control

      Sim, M. (Emerald Group Publishing, 2010)
      Purpose – This paper aims to report the results of a cross-national cultural experiment on auditors' belief revision when evaluating internal control. Design/methodology/approach – Hogarth and Einhorn's belief-adjustment model (BAM) and Hofstede's national culture are employed. Two experimental conditions, created by crossing two levels of audit information: initial (un)favourable (UNFAV-MODFAV) FAV-MODFAV information, each followed by additional moderately favourable audit evidence and two levels of national culture dimensions of individualism (Australian auditors) and collectivism (Taiwanese auditors). Findings – Consistent with BAM, the results of the experiment confirm that the evaluation task of internal control is an additive process. Collectivist culture auditors are found to revise their beliefs significantly upwards when encountering UNFAV-MODFAV compared with FAV-MODFAV, but not for individualist culture auditors. Collectivist culture auditors also revise their beliefs significantly upwards when they encounter UNFAV-MODFAV compared with individualist culture auditors who do not revise their beliefs significantly upwards. However, neither collectivist nor individualist culture auditors revise their beliefs significantly upwards when encountering FAV-MODFAV. Here, the multivariate regression shows that collectivist (individualist) culture auditors are (are not) concerned with “painting a good picture” to keep the client happy. Practical implications – With globalisation, the national culture effect makes an important contribution to the disclosure of financial reporting. The findings of the research show that, in evaluating the internal control of an audit client, collectivist culture auditors revise their beliefs more favourably when encountering additional audit evidence which is relatively favourable (UNFAV-MODFAV) compared with individualist culture auditors. In practice, the implications on auditors' reporting of the internal control (for example, Section 404 of the Sarbanes Oxley Act 2002) regulator need to take into consideration that the national culture of auditors is an important input in assessing control risk. In bridging the gap between research and practice, an urgent need has to be addressed, as it may impair the effectiveness of the audit. The collective culture auditor's concern to keep the client happy may be construed as not being independent. Originality/value – The paper is the first to employ the BAM and Hofstede's national culture to test auditors of different national cultures in their belief revisions when evaluating the client's internal control.
    • National Governance System, Corporate Ownership, and Roles of Outside Directors: A Corporate Governance Bundle Perspective

      YOSHIKAWA, Toru; ZHU, Hongjin; WANG, Pengji (Institutional Knowledge at Singapore Management University, 2014-01-01)
      We explore why and how the different combinations of governance practices at national level, such as the legal system, conduct codes, and capital markets, and at firm level, such as various types of controlling shareholders, enable or constrain outside directors to engage in their monitoring and resource provision roles. Building upon such analysis, we develop a new taxonomy of corporate governance systems according to the different configurations of a set of interdependent governance characteristics, including national governance mechanisms, identity of block shareholders, and functions of outside directors. This study enriches the growing body of research on governance complementarity and substitution by highlighting the role of bundles of governance practices in influencing directors' engagement in governance behavior, and consequently advancing our understanding of variation in corporate governance systems across and within countries. This paper demonstrates that the roles of outside directors depend on the interaction between a bundle of governance mechanisms rather than any individual mechanisms. The paper also goes beyond the traditional governance models based on the national context and highlights that interdependencies of corporate governance practices play an important role in explaining the diversity and variation of corporate governance arrangements across firms in both industrialized economies and emerging markets.
    • National Infrastructure Protection Plan: Partnering to Enhance Protection and Resiliency

      DEPARTMENT OF HOMELAND SECURITY WASHINGTON DC (2009)
      Protecting and ensuring the resiliency of the critical infrastructure and key resources (CIKR) of the United States is essential to the Nation's security, public health and safety, economic vitality, and way of life. Attacks on CIKR could significantly disrupt the functioning of government and business alike and produce cascading effects far beyond the targeted sector and physical location of the incident. Direct terrorist attacks and natural, manmade, or technological hazards could produce catastrophic losses in terms of human casualties, property destruction, and economic effects, as well as profound damage to public morale and confidence. Attacks using components of the Nation's CIKR as weapons of mass destruction could have even more devastating physical and psychological consequences.
    • National Integrity System Assesment in Italy

      Segato, Lorenzo; Ceron, Matteo (Transparency International, 2012-03-30)
      The National Integrity System (NIS) assessment approach provides a framework which anti-corruption organisations can use to analyse both the extent and causes of corruption in a given country as well as the effectiveness of national anti-corruption efforts. Italy's National Integrity System is far from robust, with an average NIS score of 55.04%. Corruption is able to flourish almost everywhere, as state institutions enjoy considerable autonomy, which does not correspond to standards of accountability and integrity. The report shows that it easy to circumvent mechanisms put in place to protect integrity by taking advantage of complex regulation, difficult access to information, and poor evaluation systems. Many governance institutions – in particular the Executive, Legislative and Judicial powers, as well as the Media – have been affected by conflict of interest.
    • National Integrity System Assessment

      Jowitt, Anita L. (Transparency International Vanuatu, 2014)
      Transparency International is the global civil society organisation leading the fight against corruption. Through more than 100 chapters worldwide and an international secretariat in Berlin, we raise awareness of the damaging effects of corruption and work with partners in government, business and civil society to develop and implement effective measures to tackle it.
    • National integrity System Assessment

      Kalniņš, Valts; Ķirse, Sigita (Transparency International, 2012-03-09)
      The National Integrity System (NIS) assessment approach provides a framework which anti-corruption organisations can use to analyse both the extent and causes of corruption in a given country as well as the effectiveness of national anti-corruption efforts. The overall picture in Latvia shows a general weakness in the party-political sphere and the business sector. The former is exemplified by the relatively low scores of political parties and the legislature. The latter manifests itself in the score of the business and, in part, also the media. Imperfect as they are, it is the executive and judiciary, which, together with the CPCB and the SAO, form the stronger part of the state apparatus.
    • National integrity System Assessment [Belgium]

      Transparency International (Transparency International, 2012-05-30)
      This report presents the Belgian « National Integrity System » (NIS). The thirteen pillars which form the NIS have been analysed through a series of questions. For the most part, the formal framework (legal framework) and, to a lesser degree, the practical implementation (practice) has been examined. The comparative analysis of the perception of corruption (at the business as well as the public level) places Belgium at an average European level. Corruption is perceived to be higher in Belgium than in the Scandinavian countries but lower than in France or Spain for example.
    • National integrity System Assessment [Lithunia]

      Transparency International (Transparency International, 2012-05-05)
      The National Integrity System assessment approach provides a framework to analyse the robustness and effectiveness of a country’s institutions in preventing and fighting corruption. The assessment of the integrity of different society and state sectors, as presented in this report, shows that the general level of integrity in the country is at least average, and in some sectors it is considered generally sufficient. The pillars of the parliament ombudmsmen, National Audit Office and anti-corruption agencies were assessed as strong or very strong. The legislative, the executive, judiciary, the public sector, law enforcement institutions, political parties, media, civil society and business were assessed as weaker.
    • National integrity System Assessment [Norway]

      Transparency International (Transparency International, 2012-06-14)
      This is the first time a National Integrity System Assessment (NIS‐study) has been carried out in Norway. The purpose of the study is to promote awareness of the risk of corruption, vulnerability and risk management within important institutions in society. The overall assessment is that Norway’s integrity systems function well. All pillars achieve a total score of 82 or higher, which has to be considered as very good. However, even though the pillars score well or very well in terms of points, the study also uncovers weaknesses within most of the pillars. Some weaknesses are to be found in the legislation, while others are linked to practice. The extent and the severity of the weaknesses vary.
    • National integrity System Assessment [Potugal]

      Transparency International (Transparency International, 2012-05-08)
      The National Integrity System (NIS) assessment approach provides a framework which anti-corruption organisations can use to analyse both the extent and causes of corruption in a given country as well as the effectiveness of national anti-corruption efforts. This analysis is undertaken via a consultative approach, involving the key anti-corruption agents in government, civil society, the business community and other relevant sectors with a view to building momentum, political will and civic pressure for relevant reform initiatives. The assessment makes use of the concept of the National Integrity System (NIS), which has been developed and promoted by TI as part of its holistic approach to countering corruption. The NIS consists of the principle institutions and actors that contribute to integrity, transparency and accountability in a society.
    • National Integrity System Assessment Bulgaria

      Transparency International (Transparency International, 2012-03-01)
      The National Integrity System (NIS) assessment approach provides a framework which anti-corruption organisations can use to analyse both the extent and causes of corruption in a given country as well as the effectiveness of national anti-corruption efforts. One of the main issues emerging from our research is that there is a systematic discrepancy between the scores for legal framework and actual practice and performance of different institutions in the anticorruption field. Second, some institutions are marketed as anticorruption fighters, when actually their primary functions are different or have changed over time. Finally, another paradox has been demonstrated by the anticorruption activities in Bulgaria: the continuing reforms aimed at tackling corruption have not brought back the trust of the people in institutions.
    • National Integrity System Assessment Czech Republic

      Jansa, Petr; Bureš, Radim (Transparency International, 2011-12-08)
      The National Integrity System (NIS) assessment approach provides a framework which anti-corruption organisations can use to analyse both the extent and causes of corruption in a given country as well as the effectiveness of national anti-corruption efforts. In the Czech Republic the weakest NIS pillars are public sector, law enforcement and prosecution service (each pillar scored about 40% of the imaginary ideal result), the strongest are ombudsman and supreme audit institution (90% and 76%, respectively) and the remaining pillars oscillate around 56%.