Due Processes Research Articles

PEDAGOGICAL CONDITIONS FOR THE FORMATION OF CROSS-CULTURAL COMPETENCE OF FUTURE PRIMARY SCHOOL TEACHERS

In modern conditions, the problem of multicultural education is very relevant to the formation and development of cross-cultural competence of a primary school teacher. The problem of the formation of cross-cultural competence is currently acquiring special social significance. Particular attention is paid to highlighting the problem of constructive transfer of knowledge in a multicultural environment. This may be due to the processes of globalization taking place in the world, integration in the educational space, as well as the low level of cross-cultural competence of people. The formation and development of cross-cultural competence is important in the system of foreign language education, especially in the process of professional training of a teacher. The teacher must be ready to solve urgent educational problems always associated with the need to train and educate students. Students can be from different ethnic and social groups with different cultural values, traditions and lifestyles. Accordingly, the education system should first of all strengthen intercultural ties and harmony in Kazakhstan, which entails a change in the requirements for modern graduates of higher educational institutions with a high level of competence in the field of cross-cultural relations. In this regard, the purpose of this study is to identify the pedagogical conditions for the formation of cross-cultural competence of future primary school teachers, capable of understanding and accepting values, having a developed cross-cultural self-awareness, capable of intercultural interaction, inherent in other cultures.

A impopularidade das corregedorias: Projeção da sombra ou solidariedade? A imagem das Corregedorias Policiais

This study addresses the aspects that permeate the professional activity of police officers,under the concepts of “solidarity” by Durkheim and “shadow” by Jung. Methodologically, itis a bibliographic review research. We explored approaches to the unpopularity of internalaffairs and the conceptual dynamics that involve police activity. The initial results statethat internal affairs is understood as a repressive unit of illegal acts produced by publicofficials, which carries unpopularity as an intrinsic characteristic and figures as a contemporary sociological phenomenon. In this perspective, it is identified that the criticallooks cast on internal affairs come from those investigated and from a large part of thepolice force, who register their negative personal feeling in relation to the componentsof the supervisory body. Suffering in police work, characterized by the constant demandfor heroic combat against the ills of society, unites the individuals of the organization ina peculiar way. Determining and punishing deviations are essential tasks for the stabilityof the State in its functional exercise. The State must purge conduct that is inconsistentwith its main objective: to act in reason and for society, through the use of due legal processes, corollaries of the democratic system. It is concluded that the approaches raised donot exhaust the theme and, therefore, “solidarity” and the projection of “shadow” are notthe only sociological events responsible for the unpopularity of internal affairs.

Evaluation of a Toposequence of Soils Derived from Basalt by Fourier Transform Infrared Spectroscopy

The interaction of organic matter (OM) and clay minerals has been studied as one of the main OM stabilization mechanisms present in different soil classes. The composition of OM present in the soil in terms of humic and fulvic acids and other organic compounds, together with the surface functional groups of different minerals of the clay fraction, such as iron and aluminum oxide and hydroxides type minerals, affect the intensity of the substrate/MO ratio, thus being able to change even the size of the crystals present in the clay mineral fraction. However, this effect is little evaluated due to the limitations in phase separation between OM and the mineralogical fraction of each soil. Therefore, the dissolution of iron oxides was conducted from the clay fraction with sodium dithionite-citrate-bicarbonate (DCB) for better evaluation of the silicate minerals in the soil. The nature of the functional groups of minerals from the clay fraction was evaluated by FTIR spectroscopy and compared with international standard kaolinite and montmorillonite; also evaluated using the technique of area ratio of the main absorption bands of soils derived from basalt and belonging to the toposequence. The results showed that FTIR spectroscopy analysis is a promising tool in the identification of clay minerals such as gibbsite, kaolinite and smectites, observing the due processes of separation of the fractions of interest.

Making Public Knowledge—Making Knowledge Public: The Territorial, Reparative, Heretical, and Canonization Inquiries of Gui Foucois (ca. 1200–1268)

This article investigates the spread of inquisition as an influential administrative technique across thirteenth-century Europe in religious, civil, and governmental fields. It shows how by looking at the single life of Gui Foucois (d. 1268), who inquired for the church and state, first as a French lawyer and administrator and eventually as Pope Clement IV. The details varied, but the constituent elements of an inquisition were very similar: questionnaires, local interrogation, recording and archival collection, abbreviation, and review. These elements of knowledge production served an impressive range of goals: to prove sanctity, to prove heresy, to prove ownership, and to repair wrongs done by those in power. I argue that the rationality of these inquisitions was not something determined unilaterally, but with a view to securing the consent of the publics who ultimately produced the inquisitorial knowledge and often consumed it. Inquisitions were so successful precisely because their dynamics could be both assertive and responsive, coercive and permissive, with legibility operating back and forth between “publics” and powers. By reconstructing the knowledge produced by these due processes, this article shows how the bureaucratic-juridical treatment of public knowledge rendered it reliable through a critical, expert process of inspection and analysis. This article is part of a special issue entitled “Histories of Bureaucratic Knowledge,” edited by Sebastian Felten and Christine von Oertzen.

Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases

In recent years there is increasing interest in investigating the lobbying activities related to the standard-setting process of the International Accounting Standards Board (IASB). The main purposes of this paper are to analyze how CLs differ as to timing at which lobbying activities take place and to highlight the profile of a “winning” lobbyist, namely one who has the ability to successfully change IASB positions in proposals during the period the accounting standard is promulgated. We use a case study and performed content analysis of the comment letters written during the due process of a leasing standard, which ultimately became IFRS 16. Our analysis also identifies some major characteristics of the stakeholders involved in the IFRS standard-setting due process. While as expected that preparers are the most active in replying, contrary to traditional expectations we find lower participation of lobbyists during the earlier stages of the project. We find that ‘winning’ lobbyists have the following characteristics: having a representative on the Board from the same country as themselves; influencing the viability of the IASB by financing it; and coming from a country with stronger public governance rules and stricter enforcement mechanisms.

Evaluation of Volatile Compounds during Ageing with Oak Chips and Oak Barrel of Muscat Ottonel Wine

The aim of this work was to compare the variations of alcohols compounds in white wine Muscat Ottonel variety aged in the presence of untoasted oak chips, toasted oak chips and untoasted barrel, considering three ageing periods—30, 60, and 90 days. The liquid-liquid extraction and gas chromatography coupled to mass spectrometry were used to compare the concentrations of the volatile constituents of Muscat Ottonel wines. A total of 51 volatile compounds were quantified. Alcohols, terpenic and carboxylic acids decreased with ageing time, whereas esters, lactones, and phenolic compounds increased due esterification processes. The chips toast level, method, and duration of ageing, significantly influenced the content of aromatic compounds. Partial least squares regression (PLS-R) clearly discriminated the initial wine and also the wines aged with toasted and untoasted medium. The compounds (alcohols and terpenes) that impart distinctive aroma of Muscat Ottonel were enhanced by untoasted medium. Light toasted oak chips enhanced wood volatile components (acetovanillone and p-vinyl guaiacol). This study provides important scientific results on the ageing of Muscat Ottonel wines with practical economic benefits to winemakers. Alternative less expensive ageing methods and improved control on the wood components extraction process, may contribute to obtaining high-quality wines.

Understanding the risks and challenges of shell companies in managing AML compliance

This paper begins by discussing how anonymous corporate entities serve as vehicles for the entry of illicit funds into the legitimate financial system, allowing criminals to carry out untraceable transactions and engage in illegal activity while remaining hidden from law enforcement, regulators and the public. It continues by discussing some of the stronger regulations focusing on corporate transparency many countries have adopted now that this issue is more widely recognised. The paper then discusses the various attempts to increase corporate transparency and combat the misuse of US shell companies, and analyses two recently introduced AML bills which demonstrate that there is strong bipartisan support for ending anonymous companies within the USA. Regardless of whether the proposed bills pass as currently drafted, the probability of AML reform impacting the US financial services industry is inevitable amid mounting domestic and international pressure, and the paper proposes that, in order to effectively manage AML compliance and meet increasingly stringent regulatory demands, it is critical that compliance leaders have a thorough understanding of the ways in which anonymous companies may be abused and the risks associated with such entities. The paper discusses the expectations places on regulators, financial institutions, and that financial institution’s AML compliance programme, including the processes and procedures around beneficial ownership. The paper contains advice on reassessing existing AML compliance programmes, with a focus on enhanced due diligence processes and procedures around the identification and verification of beneficial ownership.

Corporate human rights due diligence and assessing risks of sexual violence in large-scale mining operations

ABSTRACT A growing body of literature associates large-scale mining with specific impacts on and risks for women, including systemic sexual violence. Mining companies themselves have been accused of involvement in rape and sexual assault in their operations. I focus on two international instruments developed to regulate the human rights impacts of business activities, and analyse whether the notion of human rights due diligence upon which they rest constitutes an effective tool to identify and prevent mining-related risks of sexual violence. I contend that both instruments portray sexual violence as an exceptional risk, thus discouraging mining companies from considering it in their due diligence processes. I ultimately argue that a gender approach to human rights due diligence, stronger international guidance and better stakeholder engagement would allow mining companies to develop due diligence strategies that effectively consider the specific experiences of women.

The initial impacts of Minimum Energy Efficiency Standards (MEES) in England

PurposeThe paper investigates the initial impacts on asset management and valuation practice of the Minimum Energy Efficiency Standard (MEES) introduced in England and Wales from April 2018 for new lettings.Design/methodology/approachThe paper reports findings from a small-scale pilot study of valuers, asset managers, lawyers and building consultants. Interviews were conducted over the summer of 2019 and explored the impact on practice and market values and perceived links to the carbon reduction agenda. Data were analysed thematically manually and using NVivo software.FindingsParticipants welcomed MEES but many had doubts about the use of energy performance certificates (EPCs) as the appropriate baseline measure. Compliance was perceived as too easy; further, enforcement is not occurring. Vanguard investors have aligned portfolios for carbon reduction; others have not. Lease practices are changing with landlords seeking greater control over tenant behaviours. Valuers reported that whilst MEES consideration is embedded in due diligence processes, there is limited value impact.Research limitations/implicationsThe study is limited by its small-scale and that the MEES regulations are not yet fully implemented. However, the research provides early findings and lays out recommendations for future research by identifying areas in which the regulations are/are not proving effective to date.Practical implicationsThe findings will inform investors, consultants and policy makers.Social implicationsAchieving energy efficiency in buildings is critical to driving down carbon emission; it also has economic and social benefits through cost savings and reducing fuel poverty.Originality/valueBelieved to be the first post-implementation qualitative study of MEES.

Fundamentals for automating due diligence processes in property transactions

PurposeThis research provides fundamentals for generating (partially) automated standardized due diligence reports. Based on original digital building documents from (institutional) investors, the potential for automated information extraction through machine learning algorithms is demonstrated. Preferred sources for key information of technical due diligence reports are presented. The paper concludes with challenges towards an automated information extraction in due diligence processes.Design/methodology/approachThe comprehensive building documentation including n = 8,339 digital documents of 14 properties and 21 technical due diligence reports serve as a basis for identifying key information. To structure documents for due diligence, 410 document classes are derived and documents principally checked for machine readability. General rules are developed for prioritized document classes according to relevance and machine readability of documents.FindingsThe analysis reveals that a substantial part of all relevant digital building documents is poorly suited for automated information extraction. The availability and content of documents vary greatly from owner to owner and between document classes. The prioritization of document classes according to machine readability reveals potentials for using artificial intelligence in due diligence processes.Practical implicationsThe paper includes recommendations for improving the machine readability of documents and indicates the potential for (partially) automating due diligence processes. Therefore, document classes are derived, reviewed and prioritized. Transaction risks can be countered by an automated check for completeness of relevant documents.Originality/valueThis paper is the first published (empirical) research to specifically assess the automated digital processing of due diligence reports. The findings are helpful for improving due diligence processes and, more generally, promoting the use of machine learning in the property sector.

Empresas, derechos humanos y el régimen internacional del cambio climático: la configuración de las obligaciones climáticas para las empresas

La presente investigación analiza la interrelación entre el cambio climático, las empresas y los derechos humanos. Esto con el objetivo de discernir las obligaciones climáticas de las empresas, que consideramos deberían estar incluidas en el régimen internacional del cambio climático con el fin de que, junto con los Estados, compartan los compromisos vinculantes de reducción de emisiones de gases de efecto invernadero y aseguren las condiciones necesarias para el disfrute de los derechos humanos a través de la implementación de procesos efectivos e integrales de diligencia debida. Para ello, se analizan algunos instrumentos internacionales de softlaw que contienen o clarifican estándares climáticos aplicables a las operaciones de las empresas o reconocen el papel de las empresas en la lucha contra el cambio climático.

Due diligence – kluczowy etap w procesach fuzji i przejęć

Celem artykułu jest krytycznadyskusja o istniejących definicjach procesu due diligence oraz wskazanie różnic pomiędzy nimi na tle aktualnych praktyk rynkowych. Na podstawie dostępnych publikacji oraz doświadczeniach autora z praktyki, przeprowadzono analizę metod używanych w realizacji tychże procesów. Wskazano, że dotychczasowy zakres stosowania procesów due dilligence należy poszerzyć o coraz bardziej popularne w działalności przedsiębiorstw procesy outsourcingowe, które również wymagają dokładnej analizy przejmowanego obszaru biznesowego (w przypadku tzw. BPO – Business Process Outsourcing). Niniejsza publikacja powstała na bazie wieloletnich doświadczeń zdobytych przez autora w pracy przy realizacji projektów fuzji i przejęć. W drugiej części zostały zaprezentowane sugestie autora związane z prowadzeniem projektów due diligence, ze szczególnym uwzględnieniem struktury organizacyjnej, analizy ryzyka i raportu podsumowującego badanie. W opinii autora, ich wdrożenie ma szansę przełożyć się na poprawienie współczynnika udanych fuzji i przejęć.

The importance of the strict observance of the principles and in dubio in the different due specific processes

The importance of the strict observance of the principles and in dubio in the different due specific processes

Analysis of Three Emerging Trends in Limited Partner Operational Due Diligence

This article analyzes three key trends that have emerged among investors performing operational due diligence (ODD) reviews on third-party fund managers. The first trend is an increase in the scope of ODD reviews. The second trend is an expansion of the depth of ODD reviews. The third trend is a movement toward integration of ODD and investigative due diligence processes. <b>TOPICS:</b>Real assets/alternative investments/private equity, legal/regulatory/public policy <b>Key Findings</b> • Operational due diligence continues to receive more resources and attention from both investors and fund managers. • Investors are increasingly integrating the operational due diligence and investigative due diligence processes. • Investors are increasingly performing more frequent and rigorous operational due diligence reviews as fund operations have increased in complexity. <b>TOPIC:</b>Legal/regulatory/public policy

The Effectiveness of Plea and Sentence Agreements in Environmental Enforcement in South Africa

A recent development in South African environmental law is the use of plea and sentencing agreements. The main objective of environmental law is to promote the sustainable use of natural resources while preventing pollution and ecological degradation. Grand environmental due diligence processes could achieve sustainable development; the use of criminal sanctions with sentencing agreements could be more effective. This paper answers the question whether the plea and sentencing agreements in reality achieve the objectives of environmental regulation? This study analyses this recent development by looking at selected recent cases in South Africa. The study found that plea and sentence agreements are potentially effective, subject to the effective monitoring of compliance and enforcement against non-compliance with the undertakings made by the accused person. Without institutional strengthening and effective monitoring, the plea and sentence agreement procedure remains ineffective.

Does the IASB know the needs of SMEs? A comparative analysis between the IFRS for SMEs and full IFRS due processes

Our research contributes to the limited literature on lobbying in accounting standards for SMEs by analysing all comment letters in the due process for the IFRS for SMEs (from 2004 to 2012) and comparing them to all of the 97 IASB’s projects related to full IFRS during the same period of time. Results confirm that the participation of preparers is significantly lower in the international accounting standardisation process for SMEs. Although this reduced participation is compensated by a higher participation of auditors, results also reveal that auditors do not match the interests of preparers in the case of the IFRS for SMEs. In conclusion, the IASB finds a limitation of the Institutional Theory (Meyer and Rowan, 1977) in the case of the IFRS for SMEs, drawing attention to the need of IASB for conducting further analysis about the real preferences, not only of specific users of the SMEs’ financial information, but also of SMEs. We finally suggest the relevance of the analysis of the needs of SMEs in developing countries, in line with the pronouncements of UNCTAD (2003). Nuestra investigación contribuye a la reducida literatura sobre ‘lobbying’ en la NIIF para las PYMES al analizar todas las cartas de comentario en el ‘due process’ (entre 2004 y 2012) y compararlas con los 97 proyectos las NIIF completas relacionados con las NIIF completas durante el mismo período de tiempo. Los resultados confirman que la participación de los preparadores es significativamente menor en el proceso de normalización contable internacional para las PYMES. Si bien esta participación reducida se ve compensada por una mayor participación de los auditores, los resultados también revelan que los auditores no coinciden con los intereses de los preparadores en el caso de las NIIF para las PYMES. En conclusión, el IASB encuentra una limitación de la Teoría Institucional (Meyer y Rowan, 1977) en el caso de la NIIF para las PYMES, llamando la atención sobre la necesidad de que el IASB realice análisis adicionales sobre las necesidades reales, no solo de usuarios específicos de la información financiera emitida por las PYMES, sino también de las propias PYMES. Finalmente, sugerimos análisis adicionales de las necesidades de las PYMES en los países en desarrollo, en línea con los pronunciamientos de la UNCTAD (2003).

Athletes’ perspectives on WADA and the code: a review and analysis

ABSTRACT This article presents athletes’ perspective on the World Anti-Doping Agency (WADA) and the Code (WADC). Following a brief historical overview on athletes’ view on doping controls, the article synthesizes existing empirical research on athletes’ attitudes with examples and quotes expressed through various media on both anti-doping and specific topics within WADA’s anti-doping framework. Although pockets of disconcert persist, the analysis shows that athletes generally express contentment with the current system and its ambitious aim to homogenise anti-doping efforts. However, athletes have also raised serious concerns on four specific issues, namely on a), the fair and consistent application of the rules for all athletes in a sport, b) the obligation to submit their whereabouts, c) the due processes when facing accusations of violations and d) the possibility for athletes to genuinely participate in the policy and decision making process. The chapter concludes with recommendations on how WADA could accommodate the athletes’ concerns.

The Salad Days of the EU Digital Service Tax

Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU, the proposal for a Council Directive on the Digital Services Tax (DST) projects for a 3% tax chargeable on the revenues generated by corporations surpassing a certain threshold of global and EU yearly revenues. The initial plan is to tax these corporations with respect to their online placement of advertising, enabling of online marketplaces, and sales of collected user data. While the EU organs are still undergoing the due legislative processes on the proposal, two flaws of the DST may be argued, namely that it conflates features of direct taxes (i.e. income tax) with that of indirect taxes (i.e. value added tax); and that it embeds covert discriminatory measures against certain multinational corporations. The maturation of the DST depends on the formulation of sound legal principles and ingenious concept which would hallmark a DST regime from the corporate income tax one.

Resisting “Law and Order” in California: Howard Moore Jr., Angela Davis, and the Politics of Prison Radicalism

Resisting “Law and Order” in California: Howard Moore Jr., Angela Davis, and the Politics of Prison Radicalism

AML and business ethics: The Caribbean and Latin/South America

This paper is an overview of anti-money laundering and business ethics in both the Caribbean and Latin and South America. Unfortunately, due to limited resources for areas such as technology and training, regulatory standards (or the lack of them) contributes consistently across these regions to the lack of enforcement when it comes to money laundering and financial crime generally. The biggest contributor identified by many is corruption and the influence that political positions, law enforcement or influential individuals can make when it comes to enforcing any financial laws that are broken. There are the obvious consequences that occur when it comes to not having regulatory banking regulations enforced by the government, which leads to a vicious cycle. This includes a negative impact on the overall economy of each country, a lack of trust in the financial industry and fear of those that are involved in the corruption, which can include political figures and law enforcement officers. The lack of technology or not having due processes and procedures in place can be just as important as the influence of corruption. If the financial institutions do not have monitoring systems in place to identify high risk customers, politically exposed individuals and high risk transactions, it is as detrimental as any other contributor to money laundering and financial crime.