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Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- List of Contributors -- Acknowledgments -- Introduction: Responding to repression -- Turning it around: strategies for justice in an age of repression -- Why this book? -- Notes -- References -- 1. But Why This Man?: Challenging hegemonic masculinity in an age of repression -- Introduction -- Economic policies -- Creating aculture of support and inclusion in schools -- Conclusion -- Notes -- References -- 2. Why the Left Must Change: Right-wing populism in context -- Introduction -- Abasket of deplorables -- Brexit and social class -- Conclusion -- References -- 3. Social Change and Drugs: Rural America and the rise of Donald Trump -- Introduction -- An anecdote -- The big three -- Elegies and efficacies -- The rural America of today -- Opioids and other drugs in rural America: an evolution, not an epidemic -- Conclusion -- Notes -- References -- 4. Getting Crime Right: Framing everyday violence in the age of Trump -- References -- 5. The Limits of Police Reform -- Introduction -- Training -- Diversity -- Procedural justice -- Community policing -- Body cameras -- Police role -- References -- 6. What Would aJust Justice System Look Like? -- Introduction -- Thinking about justice -- Enter the victim of crime -- So what about the victim? Two cases -- The 'risk turn' in the delivery of justice -- Risk assessment: clinical, actuarial and algorithmic -- Concluding thoughts: towards resistance -- References -- 7. Corporate Criminality and Resisting Financial and Securities Frauds -- Introduction -- Beyond incrimination: acontemporary view of the global impunity of high-powered financial and securities crimes -- Fighting to resist high-powered corporate and financial crimes: long- and short-term goals -- Long-term strategies -- Short-term objectives.

Cover -- Half Title -- Title -- Copyright -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Abbreviations -- Glossary -- Introduction -- Notes -- References -- 1. Why Do Countries Embark on Financial Disclosure? -- Global and Regional Trends Observed in the Adoption of Disclosure Systems -- What Are the Objectives of a Disclosure System? -- Illicit Wealth Focus -- Conflict of Interest Focus -- Legal Foundations of Disclosure Systems -- Domestic Legal Foundations -- International Conventions and Other Instruments -- Expectations: The Nonlegal Key to Successful Objectives -- Notes -- References -- 2. Who Should File a Disclosure? How Often? -- Who Should File a Disclosure? -- Targeted Categories of Officials -- Put a Name to It: Creating and Updating a List of Filers -- Size Matters -- Family Members -- How Often Should Filers Declare? -- Notes -- References -- 3. What to Declare? -- What Makes a Disclosure Form Strong or Weak? -- What Categories of Information Are Included in Financial Disclosure Forms? -- Personal Identification Information -- Declaring Immovable and Movable Assets -- Declaring Income -- Declaring Securities -- Declaring Business Relationships with Financial Institutions (Bank Accounts) -- Declaring Liabilities -- Declaring Cash -- Declaring Interests -- Declaring Gifts -- Beneficial Ownership -- Notes -- References -- 4. The Submission Process -- Key Elements of the Submission Process -- The Register of Filers -- Communication with the Filer -- Completing and Submitting the Form -- Ensuring Compliance and Quality Control -- Data Collection and Management -- Analysis and Reporting -- Electronic versus Paper-Based Submission -- Challenges in Transitioning to Electronic-Based Submission -- Notes -- Reference -- 5. Verification of Information -- Objectives of Verification -- Verification Methodology

"In his new book, investment expert Jim Jubak explores the "new normal" of market volatility. With remarkable insights into the zeitgeist of financial markets and the economy, Jubak combines the big macro trends with the more mundane aspects of life to depict why volatility is here to stay, why things are not going to get any calmer soon, and how you can make investing decisions to profit off this new reality. He presents a unified picture that extends far beyond a narrow view of financial markets, exploring the consequences of using global central banks-the Federal Reserve, the Bank of Japan, the People's Bank of China, and the European Central Bank-as cash machines; the debt model of growth now used worldwide; and the demographics of aging and the coming war between the young and the old. He also looks at social trends including the anxiety of affluence, particularly the mismatch between the guaranteed cost of education and the uncertainty of future earnings; the real estate "barbell" and the consequences viewing a home as a financial asset and not simply a place to live; and energy, climate, water and food insecurity. Jubak's mission is to teach investors how to stay sane when people think the sky is falling. In showing what is causing all of this volatility, he provides practical solutions for how you can smartly respond, build a portfolio, and profit. "

Purpose
To be successful on a global scale, small- and medium-sized enterprises (SMEs) need government support (GS) for innovation, sustainability and creativity. GS has always been a constructive influence on enterprises. This paper aims to examine the role of GS in assessing financial literacy (FL), access to finance (AF) and green value co-creation (GVC) for the sustainability of SMEs.


Design/methodology/approach
This study's sample comprises SMEs in Lahore, Pakistan. Data collection started in December 2021 and ended in February 2022. Using convenient sampling, 320 responses were collected from SMEs and included in data analysis. Hypotheses were tested, and model fit was checked through the software AMOS 22.


Findings
It has been examined that GS plays a pivotal role in acquiring FL, AF and GVC for the sustainability of SMEs.


Research limitations/implications
Increasing the sample size will give a more demonstrative picture as the population size is quite large. Future researchers should design causal relationships, linking these variables through longitudinal research.


Originality/value
No study has been conducted on SMEs of developing economies using these variables. This study contributes to the literature by providing a comprehensive model and identifying GSs importance in achieving SMEs' sustainability through financial and green lenses. This research significantly impacts government policymakers and SMEs by giving them insight into the importance of green practices, financial capabilities and SMEs' sustainability.

Purpose
This study aims to investigate the influence of board characteristics on sustainability reporting among listed firms in East Africa.


Design/methodology/approach
The study uses a sample of 79 listed firms drawn from East African securities exchanges and data from 2011 to 2020. Sustainability reporting is measured using Global Reporting Initiative, and the data is analyzed by using three-panel data estimation models – fixed effect, random effect and the generalized method of moments.


Findings
The results reveal that board gender diversity, board financial expertise and board independence are positively and significantly associated with sustainability reporting. Conversely, board size has a negative and significant effect on sustainability reporting.


Practical implications
The findings from the study provide valuable insights to firm owners and policymakers. The study highlights the importance of directors with financial knowledge, a high proportion of non-executive directors and women representation in board and smaller boards as a strategy that will help firms improve sustainability practices and reporting in East Africa.


Social implications
Results of this study underscore the effect of corporate governance (CG) dimensions on social responsibility activities, such as philanthropy, emission reduction and waste management initiatives as reported through sustainability responsibility.


Originality/value
This study adds to the growing literature on the relationship between CG attributes and sustainability reporting from a developing economy perspective. Specifically, the study examines how board gender diversity, size, independence and financial expertise affect sustainability reporting adoption.

PurposeThe purpose of this study is to examine the relationships between changes in water efficiency, profit and risk for firms in the global Consumer Packaged Goods industry. This study also aims to consider the moderating effect of operational efficiency on those relationships.Design/methodology/approachUsing a sample of 155 firms with annual corporate social performance and financial performance data from Bloomberg for the years 2010–2019, this study employs first-differencing panel regression models to obtain our results.FindingsThis study finds strong evidence that operational efficiency moderates the relationships between water efficiency, profit and risk. For operationally efficient firms, increasing water efficiency increases profit and reduces risk. But for firms that are not operationally efficient, this study finds the opposite effects. These findings suggest a threshold level of operational efficiency that firms should achieve before they can reap financial benefits from increases in water efficiency.Originality/valueDespite the increasing importance of water efficiency as a measure of corporate social performance, its effects on financial performance are not well studied. The relationship between operational efficiency and water efficiency has also not been examined. This work provides empirical evidence to better understand these important relationships. The major implication for managers is that operational efficiency is a foundational capability that should be developed before focusing on efforts to improve water efficiency. For operationally efficient firms, improvements in water efficiency can be an important mechanism to increase profitability and reduce risk.

Perspectives related to the political economy have links with state and economic issues. Political economy is focused on the role of the state in improving the welfare of its people. Based on this, this study aims to analyze the role of the state, Bank Indonesia, West Kalimantan Province in enhancing the wellbeing of MSMEs through technopreneurship. This research is motivated by a problem that is not yet comprehensive market coverage and promotion of MSME products; the low quality of products produced and the limited market network and marketing of MSME products; MSME managerial organization has not been organized; and minimal cyber capital and security. Based on these problems, Bank Indonesia of West Kalimantan Province has conducted production assistance, digital-based promotion, online marketing access, financial management, and organization of technopreneurship. This research uses mixed, qualitative, and quantitative research methods. Primary data were collected through questionnaires and interviews. The questionnaire was given to all respondents, namely all participants who took the financial technology incubator class program. Next, interviews were conducted with the Head of the Bank Indonesia Representative Office in West Kalimantan and the two best participants representing. Secondary data was taken using data from various articles and books related to financial technology. The results of the study explained that Bank Indonesia played a role in the formation of technopreneurship. Thanks to the role of Bank Indonesia, MSME production remains flexible despite being hit by global shocks.

As an important policy instrument within the financial system, public banks assumed greater responsibility with the expansion of statist policies during the Great Depression of 1929. While maintaining and expanding its market share in the banking sector, Turkish Public Banking has undertaken the task of providing service for the benefit of the public and has increased its efforts to compete in global markets through the expansion of its customer portfolio - product range and financial innovations in information technologies lately. On the other hand, asymmetric information problem stemming from information pollution prevents the effective functioning of the audit mechanism, which is normally set to run based on accurate and complete information, and adversely affects the risk management processes of public banks. This study presents a proposal of an external audit model-"The Insured Customer-Based External Audit in Public Banking Model". The model proposed will contribute to the present financial system in terms of strengthening the legal power of the related institutions with the aim of reducing asymmetric information and increasing efficiency of external auditing in public banks. SWOT analysis has been conducted over the proposed model for greater understanding of its applicability and to reveal its possible effects in the banking sector. The results derived from the preferred method used in the study will pave way for the implementation of different numerical research methods in the future such as multi-criteria decision-making techniques in the same area of research.

The outbreak of a novel type of Coronavirus (COVID-19) in the majority of countries around the world has had many negative implications on almost all aspects of life. Currently, about a quarter of the population of Earth is quarantined at their homes, social distancing is effective everywhere, almost all industries have ceased their activities, and various businesses are either closed down or working from home. Procedures taken by governments or local authorities to improve their ability to contain the outbreak have impacted the global economy, which in turn will have many consequences on financial reporting of organizations. This study examines the impact of the novel Coronavirus outbreak on financial reporting of organizations from the viewpoint of Certified Public Accountants in Lebanon. The researchers have used a descriptive-analytical approach and have constructed a well-structured five-point Likert style questionnaire as the study tool. The questionnaire was distributed to a sample chosen from the population of certified public accountants in Lebanon. The random sample consisted of 300 practitioners of the profession, and 221 of them responded; all of which were valid for testing and analysis. The study reached some important findings mainly that the COVID-19 outbreak has had a significant impact on the financial reporting of businesses according to the opinions of Certified Public Accountants (CPAs) in Lebanon, and the researchers had some recommendations as a result.

Für eine globale Gesellschaft sind grenzüberschreitende Tätigkeiten wesenhaft. Die Besteuerungssysteme werden durch die fortschreitende Globalisierung vor zahlreiche Herausforderungen gestellt. Einerseits sind die Ermittlungsmöglichkeiten aufgrund des Völkerrechts beschränkt, andererseits besteht jedoch die verfassungsrechtlich verankerte Gewährleistungspflicht einer Gleichmäßigkeit der Besteuerung sowie der Unterbindung grenzüberschreitender Steuerhinterziehung. Die Möglichkeit der Steuerverkürzung ergab sich im Bereich der Kapitaleinkünfte auch durch im Ausland geführte Bankkonten, die dem nationalen Fiskus oftmals durch sog. »Bankgeheimnisse« verschwiegen blieben. Der grenzüberschreitende Austausch von Finanzkonteninformationen basierend auf dem »Common Reporting Standard« soll diese Verifikationslücke schließen und wird in dieser Arbeit anhand von einfachgesetzlichen, verfassungs- und europarechtlichen Maßstäben untersucht. Beleuchtet werden dabei sowohl die Stellung der Finanzinstitute, die einer »Indienstnahme« zur Kontendatenverarbeitung für Steuerzwecke und damit einer Einschränkung ihrer Berufsfreiheit begegnen, als auch die Stellung der Kontoinhaber, die durch die automatisierte Auslandsdatenübermittlung erheblichen Grundrechtseingriffen im Bereich des Daten- und effektiven Rechtsschutzes unterliegen. / The Automatic Exchange of Financial Account information Between Tax Authorities -- The automatic exchange of financial account information between tax authorities is a result of the »Common Reporting Standard«, an OECD initiative which aimed at providing a verification tool in order to prevent cross border tax evasion. -- This thesis attempts to examine the »Common Reporting Standard« against the background of the German sub-constitutional national law, the German constitutional law as well as the European legal framework. It attempts to highlight the impact of the introduction of this standard on financial institutions that are now almost compelled to recruit for roles specifically to carry out official tax duties for account due diligence procedures – known as »Indienstnahme Privater«. -- This thesis will also attempt to analyze the impact on account holders as they are subject to encroachments upon fundamental rights due to the transmission of automatic data with countries within and outside the European Union.

PurposeThis paper aims to contribute to the explanatory debate of the entrepreneurial intention-action gap that results from the interposition of normative-regulatory, sociocultural and economic-financial barriers facing potential and intending entrepreneurs.Design/methodology/approachGrounded on post-positivist position, the authors propose a quantitative approach, surveying 569 potential and intending entrepreneurs from a longitudinal and stratified sample of 22 years.FindingsThe economic-financial barrier is the most important, followed by the sociocultural except in the period in which access to banking financial support is facilitated, where the order is reversed. The impact of the normative-regulatory barrier is statistically relevant, but irrelevant on the magnitude. The results also allow us to conclude that a lower development of the project accentuates the entrepreneurial intention-action gap and, finally, support the existence of a medium/long-term temporal relation between entrepreneurial intention and entrepreneurial action.Research limitations/implicationsFrom an empirical standpoint, the sample was limited to potential and pretending entrepreneurs from one national institution and one country. This limits the scope of generalization. Further studies in multiple contexts should be undertaken.Practical implicationsThe study points to contradictory results with the Global Entrepreneurship Monitor – Portuguese Reports, which, if confirmed, require the reformulation of Portuguese national policies in the promotion and development of entrepreneurial activities.Originality/valueThe study is novel by providing new insights about entrepreneurship and the entrepreneurial intention-action gap.

The paper questions how global businesses can alter their attitudes to make them more ethical and transparent. It examines three causes of a financial catastrophe that are linked to bankers' attitudes and mindsets: bankers' excessive greed that leads them to fall into ruinous temptations such as securitisation and short-termism, bankers' behavioural limitations such as overconfidence and over optimism and finally bankers' ignorance of financial products. The paper then considers an alternative model to confronting bankers' deficiencies that is more sustainable in the long run: the tool of education. When there is so much disapproval of companies for their lack of corporate social responsibility, education can help significantly. Its role is three-fold: First, it can alert future leaders of the positives of acting selflessly and for socially responsible goals. Second, it can teach them of what the law actually says: that they must promote the company's best interests – and not the shareholders' short-term interests – a matter frequently ignored within business practice. Finally, via education future leaders can learn a thing or two about the behavioural weaknesses often characterising people in high executive positions; they can also learn about the risks of showing poor judgment and unfamiliarity with a business' financial nuances and related risks. These 'educational measures' can help restore integrity back into banking whilst underlining the weight of ethics-based corporate cultures.

Purpose of the article: Due to globalization processes and technological development, companies are having more influence on global society than ever. Therefore, business misconduct causes enormous harm to stakeholders, whereas ethical behavior is becoming an important issue. The goal of the following study is to verify and measure a positive effect from investments in social activities on financial attractiveness of companies in the form of its stock portfolio value growth. Methodology/methods: In order to achieve the goal of the research, quantitative analysis is used by comparing performance of stock portfolio of companies having long-term investments in social activities with market index increment. The quantitative results are accompanied with the review of corporate social responsibility definition and some practical issues on governmental and corporation level. Scientific aim: The conducted research contributes both to the scientific discussion about development of appropriate investment strategy in companies applying CSR principles as well as to the discussion of related terminology used in the field. Findings: The research has shown that engagement in the CSR activities tends to have strong positive effect on companies' financial results and investors' financial performance. The research proves this fact by comparing value increment of CSR-portfolio (+35.99% gained from January 2015 to March 2017) with market index (+22.37% in the same period). Conclusions: Regardless the positive result achieved in the study the authors have determined several gaps in the research, which will be discussed in the further studies on the field.

This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted re-use, distribution, and reproduction in any medium, provided the original work is properly cited. ; In a seminal 1989 article, Douglass North and Barry Weingast argued that by making the monarch more answerable to Parliament, the Glorious Revolution of 1688 helped to secure property rights in England and stimulate the rise of capitalism. Similarly, Daron Acemoglu, Simon Johnson, and James Robinson later wrote that in the English Middle Ages there was a 'lack of property rights for landowners, merchants and proto-industrialists' and the 'strengthening' of property rights in the late 17th century 'spurred a process of financial and commercial expansion'. There are several problems with these arguments. Property rights in England were relatively secure from the 13th century. A major developmental problem was not the security of rights but their feudal nature, including widespread 'entails' and 'strict settlements'. 1688 had no obvious direct effect on property rights. Given these criticisms, what changes promoted the rise of capitalism? A more plausible answer is found by addressing the post-1688 Financial and Administrative Revolutions, which were pressured by the enhanced needs of war and Britain's expanding global role. Guided by a more powerful Parliament, this new financial system stimulated reforms to landed property rights, the growth of collateralizable property and saleable debt, and thus enabled the Industrial Revolution.

The virtuous cycle between development success and foreign policy in Cape Verde reflects a positive interaction between globalization and governance. Development success under globalization entails positive market perceptions regarding the orientation and predictability of policies as well as the accompanying institutional arrangements, thereby making foreign policy salient beyond the comparator group, or "aspirational". Even if there is no universally applicable development model, an aspirational foreign policy can be built on positive rankings with respect to comparator groups. In Macedo and Pereira (2010), macrolevel policy and institutional combinations underpinning trade diversification and income convergence in West and Southern Africa are used to establish development success for Cape Verde and Mozambique respectively. Here, the narrative of long-term development helps identify the following drivers: moving towards a market economy; opening up to regional and global trade; increasing economic and political freedom; pursuing macroeconomic stability and financial reputation; ensuring policy continuity (especially in trade and industrial sectors) and focusing on human development (especially poverty reduction and education). Looking at GDP per capita and indicators of financial reputation and good governance of sub-regional peers is not sufficient to conclude that Cape Verde's convergence will be sustained. Nevertheless, the positive interaction between trade and financial globalization, on the one hand, and democracy and good governance, on the other, have positive implications for the effectiveness of foreign policy across the region as well as in the Portuguese-speaking community.