Suchergebnisse

Within the scope of the study, firstly, conceptual explanations related to the internal control structure, COSO and internal control action plans are made. Afterwards, regarding the research part of the study, population and sample of it is presented. While the population consists of metropolitan municipalities working in the Turkish local government system, the sample consists of metropolitan municipalities that publish internal control compliance action plans on their websites. In this context, while the number of the population is 30, the number of the sample is 16 and the sample representation rate of the population is 53%. Within the scope of the research, the internal control compliance action plans of the municipalities are examined in detail and what actions they take in accordance with the standards are determined on 1264 actions specified in the reports. According to the data obtained as a result of the study, it is observed that the municipalities have developed internal control compliance action plans with standard content in accordance with laws and regulations and planned actions in 79 sub-components. It is concluded that these actions are compatible among municipalities and comply with internal control standards. ; Konuyla ilgili olarak çalışma kapsamında öncelikle iç kontrol yapısı, COSO ve iç kontrol eylem planları ile ilgili kavramsal izahatlar yapılmıştır. Daha sonra çalışmanın araştırma kısmıyla ilgili olarak, çalışma evreni ve örneklemi oluşturulmuştur. Evren, Türk yerel yönetim sisteminde görevli büyükşehir belediyelerinden oluşurken; örneklem, internet sitelerinde iç kontrol uyum eylem planlarını yayınlayan büyükşehir belediyelerinden oluşturmaktadır. Bu kapsamda evrenin sayısı 30 iken, örneklemin sayısı 16'dır ve örneklemin evreni temsil oranı 'tür. Araştırma kapsamında belediyelerinin iç kontrol uyum eylem planları detaylı olarak incelenmiş ve standartlara uygun olarak ne tür aksiyonlar aldıkları raporlarda belirtilen 1264 eylem üzerinde tespit edilmiştir. Çalışma sonucunda ulaşılan verilere göre belediyelerin kanun ve yönetmelikler uyarınca standart içeriğe sahip iç kontrol uyum eylem planları oluşturdukları ve 79 alt bileşende eylem planladıkları görülmüştür. Bu eylemlerin belediyeler arasında uyumlu olduğu ve iç kontrol standartlarına uygun oldukları sonucuna varılmıştır.

Why do leaders sometimes turn to covert action when overthrowing foreign regimes? Many scholars locate secrecy's appeal in its capacity to help control escalation dynamics or shield vulnerable politicians from domestic audience costs. This article instead identifies international law as the main determinant of covert regime change. I argue that leaders are more likely to pursue secrecy when they lack a legal exemption from the nonintervention principle, such as a credible self-defense claim or authorization from an international body. Brazen violations of nonintervention invite hypocrisy costs and damage a state's credibility. Leaders are more likely to choose overt action when one or more legal exemptions are available. I test my argument against two cases of US-led regime change in the Cold War, one covert and one overt: the Bay of Pigs and the invasion of Grenada, respectively. This article advances debates on political secrecy, international law, and the future of the liberal order.

PurposeThis paper aims to assess the perceptions of stakeholders as regards the practices of Indian companiesvis-à-visclimate change seeking underpinnings from stakeholder theory and collecting data using a structured questionnaire.Design/methodology/approachThis paper used a descriptive analytical research design based on the data collected from a diverse sample of stakeholders of Indian companies through a cross-sectional, self-administered online survey questionnaire.FindingsThe study attaching significance to the stakeholders' perception as a useful tool underscores that Indian companies have started to engage in preventive measures to minimize the externalities of climate crisis taking cognizance of the stakeholders' interests amidst their increased awareness, also underlining that their perceptions substantially determine climate strategy proactivity (CSP) in their quest of competitive advantage beyond regulatory compliances. The study finds that incessant growth in the stakeholder awareness has not left companies to remain reluctant from analyzing effects and adopting suitable strategies in India also which, as a fast growing developing country, has witnessed immense growth in the post-liberalization era.Research limitations/implicationsThis study would help decision-makers in businesses, policymakers, practitioners and standard-setters by providing further insights on the relevance of stakeholders' perspectives in CSP in the developing countries. Stakeholders' perceptions though representing varied categories hint that the actions beyond regulatory compliances need to be in focus in future studies.Originality/valueThe paper elaborates the significance of CSP in developing countries to eliminate the impact of inadequacies that previous studies undertook primarily in developed countries have failed in contextualizing these issues of developing countries.

This article develops a conceptual model of organizational compliance using affirmative action as an example. The model is applied to universities that are both highly professionalized and loosely coupled. The article explores the dynamics of the process by which organizations with weak hierarchical links attempt to respond to demands that are sometimes unclear or changing and that make a valued resource contingent upon compliance with goals that are externally imposed. The article then attempts to show how the model could be operationalized empirically and the results used to determine whether or not an organization is making a good-faith attempt to comply with affirmative action.

Purpose — This study aims to examine and analyze factors that influence tax compliance using socio-psychological elements. Design/methodology/approach — Tax compliance in this study was examined using the slippery slope framework and theory of reasoned action approach. This study used the quantitative method. The data were harvested through a questionnaire survey and analyzed using structural equation modeling in SmartPLS version 2.0. Findings — This study finds that tax compliance is influenced by legitimacy and coercive power of the authority, trust in the authority, and the taxpayer's intention. Practical implications — Tax authorities should retain the power to maintain trust in the tax revenue that will improve tax compliance. Originality/value — This study develops the slippery slope framework and refines it using intention as the variable, as described by the Theory of Reasoned Action. Keywords — tax compliance; authority's power; trust in authorities; intention. Paper type — positive paradigm

Equal employment opportunity and affirmative action mandates, like many other laws regulating organizations, do not clearly define what constitutes compliance. Thus compliance depends largely on the initiative and agenda of those persons within organizations who are charged with managing the compliance effort: in the case of civil rights, "affirmative action officers." This paper draws on case studies of affirmative action officers to suggest that the political climate within which affirmative action officers work, together with the officers' interpretations of the law, their role conceptions, and their professional aspirations have important implications for the nature and extent of organizational compliance with law. We conclude that compliance should be understood as a process that evolves over time rather than as a discrete event or non‐event.