Public Interest Organizations Research Articles

비영리법인·공익법인 부패방지 방안

The prevention of corruption in non-profit organizations and public interest organizations that serve the public interest in the private sector plays an important role in pursuing the public good and enhances trust and confidence in the private sector. In our anti-corruption law system, prevention of corruption in the private sector is added to the provisions on breach of trust under criminal law. The Public Interest Whistleblower Protection Act regulates the protection of whistleblowers, and the Medical Service Act, Medical Device Act, Pharmaceutical Affairs Act, etc., are governed by regulations prohibiting receiving bribes or similar payments. There is a need to introduce regulations for non-profit corporations through a legislative reform of the anti-corruption law system. In that sense, we looked at the legal system and regulations on the Australian Charities and Not-for-profits Commission of Australia and considered the implications for improving future anti-corruption legislation in the private sector. In the case of Australia, non-profit charitable corporations are generally afforded with public trust and confidence through the ongoing disclosure, transparency, public education, and independent and powerful authority of the Charity Commission, while sufficiently guaranteeing citizens' autonomy and enjoying tax benefits. We also need to refer to the model of discipline based on autonomy and trust. Regarding the discipline of public interest corporations, it is necessary to consider implementing a newly established public interest committee to prevent dual supervision issues with existing authorities and supervisory agencies such as the National Tax Service, and to develop a new independent management and supervision body as in the case of Australia.

Religious Freedom as a Political Technology

The principles of freedom of conscience and of non-discrimination on religious and national grounds, forming the basis of international declarations and constitutions of most states of the world, have become a great historical achievement of mankind. However, at a certain stage, the freedom of conscience became a political tool. This was caused by the desire of Western governments, mainly the United States, to create their own democracy canon that could be introduced into other societies and states, making them open to American interests. The religious factor has acquired a great political signifi cance both in regional and global confl icts, and in the struggle between neoliberal anti-traditionalism and identism, which protects the right of nations, cultures and conservative religions to preserve their identity, instead of transforming along with the pattern of left-liberal elites, LGBT communities, feminists and environmentalists. Neoliberalism, or anti-traditionalism, eagerly brands any declaration of civilizational identity as “xenophobia” and “fascism”. Religion has become one of the main fi elds, where the struggle between identity and anti-traditionalism or “liberal democracy” takes place. The article highlights several areas, where the religious freedom is used as a technology in real politics. The fi rst one is the democratization of legislation in individual countries and the adjustment of its provisions related to the freedom of conscience, the status of religious associations and the regulation of their activity. The second one is the shaping of public opinion and the formation of public interest organizations that promote the principles of religious freedom and act in line with the neoliberal understanding of democracy and the norms of political correctness. The third one is interreligious round tables and trainings with the participation of public off icials, religious leaders and public associations, which is something other than just an interreligious dialogue. They “equalize” Muslims, Orthodox Christians, Catholics, and Protestants in the public fi eld. The principles of religious freedom that the society and the state need in the context of Western anti-traditionalism have become their opposite. Pluralism and religious diversity started to be used as the primary target, since they both most closely corresponded to the demands of American liberal democracy and world anti-identity. The current religious freedom turned out to be far from the tolerance of the Peace of Westphalia. Instead of peaceful coexistence, the new concept of the freedom of conscience, on the contrary, often suggests the oppression of dominant churches and traditions.

Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation

This study investigates interactive influence of two dimensions of perceived organizational prestige (POP) on ethical decision-making (EDM). The study also examines moderating effect of the decision-maker’s financial situation on the POP-EDM relationship. A Survey data from 356 tax accountants in two public-interest organizations were analysed using partial least square structural equation modelling. The study found that perceived external prestige (PEP) dimension of POP predicts EDM. Self-perceived prestige (SPP) dimension of prestige does not directly predict EDM but is a significant antecedent of PEP. Furthermore, decision-maker’s financial situation does not moderate PEP-EDM relationship. The paper holds implications for image-building policies for public-interest organizations. Towards improving EDM, the paper recommends for organizations to focus on PEP-enhancing programs. This paper is foremost in establishing POP-EDM relationship. Further, the paper contributes to social identity theory by examining the EDM effect of both social identity motivations and potential ethical pressures on tax practitioners.

Courageous classrooms: Embracing antiracist legal pedagogy

AbstractLaw schools have a tremendous responsibility to train lawyers who will be well‐positioned to challenge the racial disparities and systemic inequities created and perpetuated by the legal system. This article offers a pedagogical approach to creating an antiracist classroom space that equips students with the skills attorneys need to work in cross‐cultural, antiracist solidarity with a diverse population of clients to address critical legal issues and dismantle oppressive legal systems. It draws from a law school course that teaches essential lawyering skills to first‐year law students through social justice work on behalf of public interest organizations. The article introduces concrete experiential exercises that can be used to support faculty in any clinical or doctrinal law school classroom in furthering antiracist pedagogical goals and their own antiracist development. These exercises are designed to help students (1) build a collective understanding of racial justice terminology; (2) co‐construct powerful, client‐centered stories that counter harmful, stereotypical narratives; and (3) make critical connections between their lived experiences and the structures and systems they are critiquing to help shape their professional identities.

Content Analysis of the Corporate Social Responsibility Practices of 9 Major Cannabis Companies in Canada and the US

The cannabis industry has sought to normalize itself and expand its markets in the 21st century. One strategy used by companies to generate positive public relations is corporate social responsibility (CSR). It is critical to understand these efforts to influence the public and politicians given the risks of increased cannabis use. To analyze cannabis industry CSR behaviors, determine their characteristics, and compare their practices with those of the tobacco industry. This qualitative study of CSR activities conducted between January 1, 2012, and December 31, 2021, evaluated 9 of the 10 largest publicly traded cannabis companies in the US and Canada. Data were collected from August 1 to December 31, 2021. The 10th company was excluded because it engaged in cannabis-based pharmaceutical sales but not CSR. A systematic review of corporate websites and Nexis Uni was performed, resulting in collection of 153 news articles, press releases, and Web pages. Charitable and philanthropic actions were included. Themes were identified and interpreted using modified grounded theory. CSR activities and spending. Nine major cannabis companies in the US and Canada engaged in CSR activities that encouraged increased consumption and targeted marginalized communities. Companies claimed these activities would mitigate the harms of cannabis prohibition, promote diversity, expand access to medical cannabis, and support charitable causes. They developed educational programs, sustainability initiatives, and voluntary marketing codes and used strategies similar to those used by tobacco companies to recruit public interest organizations as allies. These findings suggest that cannabis companies developed CSR strategies comparable to those used by the tobacco industry to influence regulation, suggesting that cannabis companies should be included when addressing commercial determinants of health.

Kurumsal Yönetim Uygulamaları ile Bağımsız Denetçi Seçimi Arasındaki İlişkinin İncelenmesi: Borsa İstanbul’da Bir Araştırma

The purpose of this study is to investigate the relationship between companies’ corporate governance practices and the selection of independent auditors in the sample of Turkey. For this purpose, between 2018 and 2020, 475 firm-year data of companies traded in the Borsa Istanbul manufacturing sector are analyzed via the logistic regression model. In the study, whether the audit firm is Big Four (Big4) or not is used as a proxy for independent auditor choice. In addition, the relationship between the corporate governance practices of the companies and the selection of independent auditors are also examined in terms of the number of audit services provided by the audit firm to public interest organizations and the income obtained from independent audit services. The findings of the study indicate that there is a statistically significant relationship between the independent audit firm being Big Four and the variables of foreign investors and the number of board members. It has also been determined that there is a statistically significant relationship between the number of audit services provided by the audit firm to the institutions that concern the public interest and the variables of corporate investor, foreign investor and female member rate on the board of directors. Finally; the findings indicate that there is a statistically significant relationship between the income from independent audit services and the variables of foreign investors, the number of members of the board of directors and the female member rate on the board of directors. Keywords: Corporate Governance, Auditing, Auditor, Audit Firm, Auditor Selection.

50th Anniversary of TPRC—Research Conference on Communications, Information and Internet Policy: Looking Ahead to the Next 50 Years

50th Anniversary of TPRC—Research Conference on Communications, Information and Internet Policy: Looking Ahead to the Next 50 Years

"I Felt a Little Crazy Following a 'Doll'"

Virtual Influencers (VIs) are computer-generated characters, many of which are often visually indistinguishable from humans and interact with the world in the first-person perspective as social media influencers. They are gaining popularity by creating content in various areas, including fashion, music, art, sports, games, environmental sustainability, and mental health. Marketing firms and brands increasingly use them to capitalise on their millions of followers. Yet, little is known about what prompts people to engage with these digital beings. In this paper, we present our interview study with online users who followed different VIs on Instagram beyond the fashion application domain. Our findings show that the followers are attracted to VIs due to a unique mixture of visual appeal, sense of mystery, and creative storytelling that sets VI content apart from that of real human influencers. Specifically, VI content enables digital artists and content creators by removing the constraints of bodies and physical features. The followers not only perceived VIs' rising popularity in commercial industries, but also are supportive of VI involvement in non-commercial causes and campaigns. However, followers are reluctant to attribute trustworthiness to VIs in general though they display trust in limited domains, e.g., technology, music, games, and art. This research highlights VI's potential as innovative digital content, carrying influence and employing more varied creators, an appeal that could be harnessed by diverse industries and also by public interest organisations.

THE LAWS OF MEDIA BROADCASTING

The broadcast industry has its own share of various controversies between different parties – broadcast providers, the government, public interest organisations, community radio and television stations, and an ever-increasingly varied audience that has been narrowly defined as the ‘public' – as a result of rapidly evolving technology and growing business investments. The legal enforcement of both current and new technology is an essential part of this fight. This paper aims to analyse the existing legal system that relates to different broadcast technologies being used in India.

The paradox of policy advocacy: philanthropic foundations, public interest groups, and second-order policy feedback effects

The Tax Reform Act of 1969 introduced formal legal barriers designed to limit the political activities of foundations. How do these constraints affect foundations’ funding decisions and the capacity of public interest organizations that rely on philanthropic support for their advocacy work? We argue that the policy regime governing private foundations’ work has produced two layers of feedback effects that not only shape philanthropic behavior, but also create real obstacles for grantee organizations and their advocacy efforts. We contend that, particularly for recipient organizations who (1) have a primary mission of political advocacy and mobilization and (2) rely heavily on philanthropic support, the policies governing foundation behavior can create incompatible goals between grantors and grantees pursuing policy change. Drawing on records of grant activity, archival material, and elite interviews, we explore this argument using a salient case study: anti-predatory lending reform. Ultimately, we find that policy restrictions on foundation giving may limit the capacity and threaten the success of advocacy organizations engaged in grassroots political work necessary to promote policy change, thus curtailing the potential for the very reforms foundations are eager to pursue.

Cooperation and business networking of small and medium enterprises in forestry and wood industry in Juznokucajsko forest region

Small and medium enterprises (SMEs), quite often do not have the capacity to independently meet all the requirements set by the market, which is why they strive for cooperation and business networking. This research aims to determine the attitudes of SME representatives in the forestry and wood industry towards cooperation and business networking in the Juznokucajsko forest region (JKFR). The paper uses methods of analysis and synthesis, comparative and statistical methods. Primary data were collected in two phases. At first, surveys were conducted with 43 representatives of SMEs in the forestry and wood industry, which operate on the territory of JKFR. After that, in the second phase, interviews were conducted with representatives of leading enterprises (six respondents), institutions and organizations from the public sector (three respondents) and business-professional and interest organizations (one respondent). The results of the research indicate that the majority of SMEs in forestry (78.9%), primary (60%) and final wood processing (92.9%) cooperate with other enterprises. The most common forms of cooperation are joint appearance on the market, and cooperation through the purchase of raw materials. However, in terms of business networking, the results indicate that none of the analysed enterprises is a member of an association. Regarding the cooperation with the competent institutions and organizations, it was determined that it is not present in most enterprises. Based on the conducted analyses, it can be concluded that there is support for the implementation of the proposal related to the establishment of SME associations in the forestry and wood industry. Also, respondents agree that it is necessary to improve cooperation with relevant institutions and organizations, by increasing the awareness of SMEs in the forestry and wood industry about their activities and work programs.

22.D. Workshop: The Food Environment Policy Index for the EU, Germany, the Netherlands, Norway and Poland

Abstract Unhealthy diets are a key risk factor for disease and premature death in Europe and worldwide. Moreover, the food system is a key driver behind many processes of global environmental change, including climate change, biodiversity and habitat loss. Accordingly, calls have been made for a transformation of the global food system. This requires action in a variety of policy fields and on all political levels. The creation of healthy food environments through public sector action on a national and regional level is an essential aspect of this. The Food Environment Policy Index (Food-EPI) is an established methodological framework for the assessment, analysis and benchmarking of public policies influencing food environments, developed by INFORMAS, a global network of public-interest organizations. In this 90 min workshop, we will present the approach used by the Food-EPI and results from the implementation of the Food-EPI on the EU level and in Germany, the Netherlands, Norway and Poland, followed by a joint discussion of lessons learnt and key policy implications. The Food-EPI has two components (policy and infrastructure support domains) covering a total of 13 domains and 47 indicators. For each indicator, policies and actions are compiled and benchmarked against international best practice by independent experts and stakeholders. Based on this assessment, priority actions for reform are identified. Policy makers and independent public health and nutrition experts are involved in key steps of the process to ensure policy relevance and impact. Key messages The systematic assessment and benchmarking of nutrition policies helps to identify priority actions to improve food environments and enhances government accountability for public health. Both on the EU level and in EU member states, governments have taken action to support healthy food environments, but considerable room for improvement remains.

Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU

The European Directive 2014/95/EU regulating the disclosure of non-financial information for public interest organisations is enjoying its first years since entering into force in 2017. The emerging of social, environmental and sustainability issues in combination with the New Public Management (NPM) reforms, led public sector entities to huge demands of accountability. Long time before the European Union Directive (EUD) on non-financial information, public sector entities were pushed to demonstrate to a broad range of stakeholders how public resources are used. Accordingly, the stakeholders’ increasing demand for social and environmental information has encouraged the adoption of different types of reports by organisations, such as the Corporate Social Responsibility (CSR) Report, Sustainability Reporting (SR) and the Integrated Report (IR).In the context of State-Owned Enterprises (SOEs), the disclosure of non-financial information gains a pivotal relevance as these type of organisations face a more comprehensive range of stakeholders than private organisations. In this vein, the present paper aims to investigate whether the mandatory disclosure directive increased the level of information provided by SOEs issuing an IR between the years 2016 and 2017 in order to demonstrate whether a mandatory regulation leads to higher disclosure.

Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı Taslağı nın BOBİ FRS ve Vergi Uygulamalarımız İle Karşılaştırılması ve Genel Değerlendirme

The financial statements prepared in accordance with the Accounting System Implementation Communiques (MSUGT) used in our country since 1994 and the valuation measures in our tax laws do not meet the requirements of International Financial Reporting Standards (TFRS). Among the entities that are subject to independent audit, Public Interest Organizations report according to TFRS and others report according to the Financial Reporting Standard for Large and Medium Sized Enterprises that are in line with TFRSs. The Financial Reporting Standard for Small and Micro Enterprises has been prepared by the Public Oversight Authority in order to use a reporting framework in compliance with these standards but closer to our MSUGT and tax regulations. Thus, it is aimed that the companies outside the scope of the audit also make financial reporting for information purposes. The purpose of the financial statements prepared in accordance with the standards is not to determine the tax base. Financial statements are prepared in order to provide fair, comparable and appropriate information to the other stakeholders of the enterprise other than the government. With the information in these tables, it is aimed to ensure that business executives and other stakeholders make rational decisions and thus increase the competitiveness of the enterprise. The aim of this study is to explain the comparison of KUMI FRS, which will contribute to the establishment of informational financial reporting, by comparing it with our BOBI FRS and our country tax applications.

Non-financial data reporting by public interest organizations

Non-financial data reporting by public interest organizations

DISCURSO GERENCIALISTA NAS ORGANIZAÇÕES NÃO GOVERNAMENTAIS (ONGS) E IDEÁRIO NEOLIBERAL PÓS 1990: ANÁLISE A PARTIR DA COOPERAÇÃO INTERNACIONAL NÃO GOVERNAMENTAL PARA O DESENVOLVIMENTO

Managerialism spread in the 1990s as a model for restructuring state and non-state public interest organizations. NGOs, comprise as private agents for public purposes, originally have arisen under the principles of solidarity and social justice, during this period, had profound changes in goals and practices, aimed at adapting them to the role of work made for hire in the neoliberal. This article analyzed the effects of meaning produced in the occurrence about the same phenomenon, in that period, within the scope of the NGOs that participated in the International Cooperation for Development (NGDO). The article observed that the changes caused by managerialism in these organizations came from the legitimacy of NGDO as actors in the development model focused on fight against poverty in the 1990s and, in the first decade of the 2000s, from adhering to the principles of effectiveness of International Development Aid, agreed by donor countries and multilateral organizations, passed on to NGDOs, which, in turn, reverberated in the modus operandi of partners in developing countries.

Legal regulation as second tier public interest organizations of activity of banks

Legal regulation as second tier public interest organizations of activity of banks

Consumer Autonomy and Pathways to Portability in Banking and Financial Services

One of the critical ways to promote economic security is by making financial services work better for more American families. Efforts to build a financial system that promotes consumer autonomy will involve innovation and reforms to our payment systems and more broadly, our policy and legal infrastructure. Such advances help empower consumers and harness technological innovation, but they also need to be grounded with strong consumer protections—especially in an era where people increasingly turn to technology to manage their financial lives. This white paper is designed to spark conversation among academics, private sector stakeholders, public interest organizations, legislators, policy-makers, and regulators about how to approach consumer financial data. Consumer financial data is playing an increasingly important role in driving value creation in the financial services sector. Banks can now leverage advanced processing technologies to obtain new insights about client behavior to develop smarter projects. At the same time, data has fueled innovation by financial technology service providers (“FSPs”) that source data from banks. These service providers harness the data to create products and services that perform key consumer financial activities once handled entirely by banks and offer new experiences that banks themselves are often not delivering. But who owns a customer’s financial data? FSPs assert that consumers should be empowered to own their own data, especially as this would introduce new competition into the financial service sector. Many banks, however, contend that opening up consumer information to third parties raises serious risks of fraud and abuse. Both sides of the debate advocate for the consumer’s interest: banks on the grounds of security and privacy, and the fintech sector on the grounds of access and innovation.

BOBİ FRS Provisions Standard and Application

Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS), 29 Temmuz 2017 tarihli ve 30138 Sayılı Mükerrer Resmi Gazete’de yayımlanmıştır. Bu standart, bağımsız denetime tâbi olup tam set Türkiye Muhasebe Standartlarını (TMS) uygulamayan işletmelerin 1 Ocak 2018’den itibaren uygulayacakları finansal raporlama çerçevesi olma özelliğini taşımaktadır. Kamu Gözetimi Kurumu (KGK), TMS uygulama kapsamını genel olarak Kamu Yararını İlgilendiren Kuruluş (KAYİK)’lerle sınırlandırmıştır. KAYİK’ler dışında kalan ve TMS uygulamayan işletmelerin finansal tablolarında uygulayacakları raporlama çerçevesi daha önce Muhasebe Sistemi Uygulama Genel Tebliği (MSUGT) ve ilave bir tebliğ ile KGK tarafından belirlenmiştir. Ancak uygulama eksikliklerinin giderilmesi ve finansal tabloların karşılaştırılabilir, gerçeğe ve ihtiyaca uygun sunumunun sağlanması amacıyla BOBİ FRS hazırlanmıştır. Bu çalışmada, BOBİ FRS Bölüm 19’da yer alan karşılıklara ilişkin ilkeler detaylı bir şekilde ele alınmıştır.

Public Interest Organisations and Judicial Review: The AIRE Centre

1. The AIRE Centre1 is a charity and specialist law centre founded in 1993 to promote awareness of, and compliance with, European and international law. Today, some 25 years after it was set up, it...