115 research outputs found

    The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects

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    Corruption in government procurement programs is a perennial problem. The paper by Dean Neu, Jeff Everett and Abu Shiraz Rahaman emphasises the value of internal controls in government departments in constraining individuals and promoting ethical conduct. In response, this paper argues that good internal controls in government departments, though highly desirable, are unlikely to make a significant dent in corrupt practices to secure government contracts. A major reason for this is the supply of corruption by corporations keen to secure lucrative contracts. Within the spirit of contemporary capitalism, they have an insatiable appetite for profits and have shown willingness to engage in corrupt practices to secure government departments. The issues are illustrated with the aid of two case studies. It is argued that the supply-side of corruption severely limits the possibilities of preventing corruption in government procurement

    The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

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    In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies

    Building resilience from the ground up

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    This paper provides an overview and commentary on a special issue of the journal Disasters that reflects on experiences in resilience-building. Experiences are drawn from two recent DfID-funded programmes in some of the world’s most climate-vulnerable countries and contexts. These programmes have focused on scaling up action to build resilience, principally through the expansion and replication of good practices by influencing government policies, plans and investments. The papers provide insights that are each grounded in different contexts and understandings of local realities and the factors that support and undermine people’s resilience

    The digital divide: Patterns, policy and scenarios for connecting the ‘final few’ in rural communities across Great Britain

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    The Internet can bestow significant benefits upon those who use it. The prima facie case for an urban-rural digital divide is widely acknowledged, but detailed accounts of the spatial patterns of digital communications infrastructure are rarely reported. In this paper we present original analysis of data published by the UK telecommunications regulator, Ofcom, and identify and reflect on the entrenched nature of the urban-rural digital divide in Great Britain. Drawing upon illustrative case vignettes we demonstrate the implications of digital exclusion for personal and business lives in rural, and in particular remote rural, areas. The ability of the current UK policy context to effectively address the urban-rural digital divide is reviewed and scenarios for improving digital connectivity amongst the ‘final few’, including community-led broadband, satellite broadband and mobile broadband, are considered. A call is made for digital future proofing in telecommunications policy, without which the already faster urban areas will get ‘faster, fastest’ leaving rural areas behind and an increasingly entrenched urban-rural divide

    Evaluating the institutional sustainability of an urban water utility: A conceptual framework and research directions

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    This article was published in the journal, Utilities Policy [© Elsevier]. The definitive version is available at: http://dx.doi.org/10.1016/j.jup.2013.08.001Institutional sustainability (IS) is critical to translating infrastructure investments into actual service delivery. This paper examines IS for urban water utilities, and how its progress could be tracked. Common conceptualisations of IS in extant literature were found inadequate from an evaluation stand point. We conceptualize IS as a capacity rather than a financial issue, and, consistent with a process-based approach, we propose a new evaluation tool e the water utility maturity (WUM) model e which is flexible and considers different levels of IS. The WUM model, which requires further validation/verification, was piloted in two water utilities in South Asia with positive feedback

    Biofuels and the role of space in sustainable innovation journeys

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    This paper aims to identify the lessons that should be learnt from how biofuels have been envisioned from the aftermath of the oil shocks of the 1970s to the present,and how these visions compare with biofuel production networks emerging in the 2000s. Working at the interface of sustainable innovation journey research and geographical theories on the spatial unevenness of sustainability transition projects,we show how the biofuels controversy is linked to characteristics of globalised industrial agricultural systems. The legitimacy problems of biofuels cannot be addressed by sustainability indicators or new technologies alone since they arise from the spatial ordering of biofuel production. In the 1970-80s, promoters of bioenergy anticipated current concerns about food security implications but envisioned bioenergy production to be territorially embedded at national or local scales where these issues would be managed. Where the territorial and scalar vision was breached, it was to imagine poorer countries exporting higher-value biofuel to the North rather than the raw material as in the controversial global biomass commodity chains of today. However, controversy now extends to the global impacts of national biofuel systems on food security and greenhouse gas emissions, and to their local impacts becoming more widely known. South/South and North/North trade conflicts are also emerging as are questions over biodegradable wastes and agricultural residues as global commodities. As assumptions of a food-versus-fuel conflict have come to be challenged, legitimacy questions over global agri-business and trade are spotlighted even further. In this context, visions of biofuel development that address these broader issues might be promising. These include large-scale biomass-for-fuel models in Europe that would transform global trade rules to allow small farmers in the global South to compete, and smallscale biofuel systems developed to address local energy needs in the South

    Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting

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    The shareholder primacy model is dominant in Anglo-Saxon corporate governance and financial reporting even though it is considered to be dysfunctional and a source of crisis. The possibilities of reforms are routinely stymied with the claims that shareholders are the owners of large corporations and management should promote their interests. This paper seeks to debunk such claims. It shows that a corporation is a distinct legal person and cannot be owned by its shareholders. It argues that shareholders in contemporary corporations are owners of ?fictitious? capital which is very distinct from ?real? capital. The systemic pressures require the holders of fictitious capital to constantly buy/sell shares in pursuit of short-term gains. The paper further shows that in a globalised economy, the shareholding duration in major UK companies has shrunk and shareholders are more dispersed than ever before. They are not in any position to control or direct corporations for the benefit of other stakeholders and society generally. The paper calls for abandonment of the shareholder model of governance and calls for empowerment of stakeholders with a long-term interest in the wellbeing of corporations

    Governing urban accessibility: moving beyond transport and mobility

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    Access to people, goods, ideas and services is the basis of economic development in cities. The better this access, the greater the economic benefits through economies of scale, agglomeration effects and networking advantages. The way in which cities facilitate accessibility also impacts directly on other key aspects of human development, social inclusion and well-being. Accessibility is created through a complex interplay of urban form and transport systems. Thus, governing urban accessibility requires moving beyond conventional urban transport considerations linked to mobility and movement. Such a re-framing implies a far greater recognition of urban form characteristics like land use, distribution of densities and urban design, in addition to transport characteristics like infrastructures, service levels and travel speeds. A new interface between these characteristics has emerged as a result of shared mobility systems, putting additional pressure on city governments to act as system integrators. Based on a literature review, empirical insights from a global survey and the case-study cities of London, NYC and Berlin, this paper explores the institutional capacities of shifting from governing urban transport to urban accessibility. The evidence shows that there are entrenched misalignments which may impact negatively on the capacity to pair planning and policies essential for delivering better accessibility. Furthermore, it is clear that “hierarchies” and “networks” are not mutually exclusive when it comes to integrated governance of accessibility. The findings also suggest that cities may be better equipped to integrate shared mobility and consider mobility as a service than to pursue more wide-ranging metropolitan accessibility policies
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