Severe Sanctions Research Articles

Внедрение управления проектами в иранских проектах для своевременного завершения проектов высокого качества

Today, in most large and small project-based organizations, senior managers, especially project managers, face many challenges in terms of resource allocation. Therefore, to reduce the cost and execution time as well as improve the quality of the project, the approach should be shifted from traditional management to scientific management to optimize the efficiency and performance of a project over its lifetime. To achieve this, an organized system for project management and planning will be needed. This study examines whether Iranian companies are familiar with project management in terms of cost, budget, and risk management. A questionnaire was designed to investigate how project funding (initial and during a project) is funded and how they manage risks throughout the project and are distributed to companies. Another reason is the severe international sanctions that have cast a heavy shadow over the Iranian economy and, unfortunately, cannot be ignored. No matter how economically self-sufficient a country is, the need for cooperation and exchange in neighboring or non-neighboring countries cannot be ignored. Therefore, this paper firstly reviews the theoretical framework of previous research on project management in Iran. Then the research methodology and how to collect and analyze the data are considered. The following is an overview of the problems encountered in the project management process in Iran. Finally, recommendations and suggestions will be provided.

El derecho comercial: de la regulación al compliance

El presente texto plantea una reflexión sobre las nociones jurídicas del compliance y la regulación económica. Se analiza la manera en la que renuevan viejas instituciones del derecho comercial, como los derechos y las obligaciones de los agentes económicos. Ellas son las herramientas jurídicas de un Estado modesto, pero que pretende seguir siendo el garante de intereses generales. Para ello, desarrolla nuevas formas de controlar tanto el acceso como el comportamiento en el mercado. De esa manera se plantean nuevas tensiones entre el ejercicio del derecho a la libertad económica y la protección del bien común. Dichos conflictos deben tramitarse de modo pragmático, atendiendo la complejidad que se deriva de la mezcla de lógicas diversas. Se observa que las empresas deben armonizar el objetivo de generar utilidades con nuevas obligaciones que les exigen proteger intereses públicos. De esa forma, la responsabilidad social de la empresa adquiere un carácter normativo, pues el incumplimiento de las nuevas obligaciones puede dar lugar a sanciones severas, incluso en materia penal.

PENEGAKAN SANKSI DALAM HUKUM PIDANA TERHADAP PELAKU PERUSAKAN HUTAN

Forest destruction in Indonesia is threatened by severe sanctions in criminal law, because it is a forestry crime regulated on Article 12, 14, 15, 16, 17, 19-28 in Law number 18 of 2013 that concerning prevention and eradication of forest destruction. The legal instrument is expected to sanction to prevent and combat forest destruction in Indonesia. But the fact shows that the deforestation rate in the last five years forest destruction in Indonesia has reached 2.83 million ha per year. In Central Sulawesi of 2014, forest damage caused by fires was 70.73 ha. The consequence would certainly be the problem of how the role of enforcement of sanctions in criminal law to perpetrators of forest destruction . The research methods were statute approach and conceptual approach with normative legal type research and the source of legal materials were primary, secondary and tertiary, which is supported by sociological juridical research, and content analysis. The results of this research show the criminal sanction system adopted in the law on the prevention and eradication of forest destruction is a cumulative system, with the threat of maximum and minimum penalties. The threat of punishment (sanctions) is quite severe, but it is very dependent on the integrity of law enforcement in implementing criminal sanctions against perpetrators of forest destruction, because there is still a tendency for the weak enforcement of witnesses (punishments) to perpetrators of forest destruction. Enforcement of criminal law witnesses in terms of forest destruction is still strongly influenced by several factors that are closely related to the factors of effectiveness of law enforcement such as: Law, Implementing Law, Facilities and Community Legal Awareness/Culture. Other factors that influence the enforcement of legal sanctions are still weak coordination between law enforcers (Police, Prosecutors and Courts) so that it is very vulnerable to creating conflicts of interest. This is one of the obstacles in the enforcement of criminal acts in the forestry sector. And the influence on application of criminal sanctions to perpetrators of forest destruction because they are still oriented to the principle of ultimum remedium which should use primum remedium (as the main way) because the act of forest destruction is an act that can directly or indirectly endanger the humans lives.

Analysis of Law Enforcement Against Criminal Action on Illegal Fishing (Case Study of MV Hai Fa)

<p>The MV Hai Fa case has taken the public's attention for almost the last 5 years after the court ruling was issued by the Ambon Court. MV Hai Fa was declared proven to have captured 15 tons of spike shark (<em>Carcharhinus spp</em>) and hammerhead shark (<em>Sphyrna lewini</em>) which are some of the protected species of marine animals as stated in the Minister of Maritime Affairs and Fisheries Regulation Number 59 of 2014 concerning Prohibition of Fish Expenditures Cowboy sharks (<em>Carcharhinus spp</em>) and hammerhead sharks (<em>Sphyrna lewini</em>) outside the territory of the Republic of Indonesia and violating Article 100 in conjunction with Article 7 paragraph (2) letter m law No. 45 of 2009 concerning amendments to Law No.31 of 2004. This study uses normative legal research methods with a case, concept, law and comparison approach with the aim of knowing and analyzing the law enforcement process against illegal fishing cases by MV Hai Fa in Indonesian waters as well as analyzing comparative reviews of national law and international law in MV Hai Fa case and the government system owned by Vietnam and Australia. The results of the study concluded that the need for a government institution which is appointed by the President could carry out full coordination and supervision until the judicial process and that the revision of fisheries law which has more severe sanctions were adjusted to international law and the material and immaterial losses caused by the crime.</p>

Development of Criminal Law Sanctions in Serbia from 1804 to 1945

The paper reveals the historical development of criminal law sanctions in the territory of the current Republic of Serbia. The paper contains the results of a study of the criminal law sanction, as well as its effectiveness in the Principality of Serbia, the Kingdom of Serbia and the Kingdom of Yugoslavia. The analysis of criminal law sanctions in the paper is based on the oldest legal monuments of both the state of Serbia and others. Examining the grounds for criminal law sanctions, the author comes to the conclusion that criminal law as we know it today appeared only in the 13th century. Thus, through a systematic and careful analysis of the characteristics of that time, we can come to a complete understanding of the current definition of criminal law sanction, its types, features of application and purpose. Thus, based on the review of the criminal offences and the corresponding criminal sanctions in the Dushan’s Code adopted in 1349, it can be noted that most of the criminal sanctions consisted of the death penalty (for example, burning), corporal punishment in the form of cutting off body parts (for example, hands, nose) or monetary fine. Awareness of the social situation of that time makes clear and fully justified the severity of criminal sanctions. The study of the differences between ancient methods of punishment and today’s method of resocialization of people allows us to conduct a thorough analysis of the effectiveness or ineffectiveness of the strictest criminal law sanctions. By sublimating the main criminal law sanction and its various types, we aim to eliminate any illogic, confusion and dilemma about this topic in our criminal legislation.

Citizen Journalism and Public Cynicism toward Police in the USA

The purpose of this study is to examine the effect of the source of media imagery on participant cynicism toward the police and explore the relationship between media source and the severity of sanctions imposed on police as a result of the portrayed actions. Participants (N = 93) completed a semantic differential scale measuring participants’ attitudes toward members of various occupations followed by a survey to measure baseline cynicism. Then, participants viewed a video of police behavior which was manipulated according to media source and completed a second cynicism measure and demographic survey. Participants were then asked whether to impose a sanction on the police officers. Results indicated that there were no differences in cynicism between groups prior to viewing the video; however, there were statistically significant differences in cynicism between groups after exposure to Citizen Video Journalism (CVJ) from different media sources revealing that cynicism was greater with the group that viewed CVJ from the social media source than from the broadcast media source. Furthermore, results indicated statistical significance between groups and severity of sanctions imposed on police after CVJ video exposure.

The role of abusive supervision and organizational commitment on employees' information security policy noncompliance intention

PurposeThe purpose of this paper is to investigate the association between abusive supervision and employees' information security policy (ISP) noncompliance intention, building on affective commitment, normative commitment and continuance commitment. The study also examines the moderating effect of perceived certainty and severity of sanctions on the relationship between the three dimensions of organizational commitment and ISP noncompliance intention.Design/methodology/approachSurvey methodology was used for data collection through a well-designed online questionnaire. Data was analyzed using the structural equation model with Amos v. 22.0 software.FindingsThis study demonstrates that abusive supervision has a significant, negative impact on affective, normative and continuance commitment, and the three dimensions of organizational commitment are negatively associated with employees' ISP noncompliance intention. Results also indicate that the moderating effect of perceived severity of sanctions is significant, and perceived certainty of sanctions plays a positive moderating role in the relationship between affective commitment and employees' ISP noncompliance intention.Practical implicationsFindings of this research are beneficial for organizational management in the relationships between supervisors and employees. These results provide significant evidence that avoiding abusive supervision is important in controlling employees' ISP noncompliance behavior.Originality/valueThis research fills an important gap in examining employees' ISP noncompliance intentions from the perspective of abusive supervision and the impact of affective, normative and continuance commitment on ISP noncompliance. The study is also of great value for information systems research to examine the moderating role of perceived certainty and severity of sanctions.

Factors associated with severity of sanctions among pharmacy professionals facing disciplinary proceedings.

The outcome of disciplinary proceedings against a pharmacy professional can strongly impact their career. The severity of outcomes at tribunal is often attributed to specific factors outside the control of the practitioner, including area of practice and level of experience; as well as to personal choices, including attendance at the hearing and the presence of a legal representative. To determine which of these factors are associated with removal from the professional register at General Pharmaceutical Council's (GPhC) disciplinary hearings. Pearson's Χ2 or Fisher's exact tests were carried out for associations between all variable pairs identified in 127 case determinations published by the GPhC between 1 January 2016 and 31 December 2019. Relative risk calculations were applied to compare the likelihood of an event occurring between two groups. Personal characteristics are unrelated to seriousness of regulatory outcomes in these cases. The composition of the panel is unrelated to the outcome. Engagement with the regulatory process (attendance and legal representation) is strongly associated with less severe sanctions. The data demonstrates that failing to engage with the fitness to practise process virtually invites removal from the Register.

Game Theoretical Analysis of Corruption on the Road in Indonesia

This paper aims to analyze the empirical mechanism of the bribery and extortion on the roads in Indonesia. Using a game theoretical approach, the game is played by two representative agents, namely Police and Rider. The mechanism is modeled into two stage games. Stage 1 adopts the 2x2 simultaneous Tsebelis’ inspection game refined by Pradiptyo. Stage 2 illustrates two scenarios of sequential game. Stage 1 proposes that the benefit of enforcing the law gained by the police becomes rider’s important consideration to violate the traffic laws and rules while stage 2 proposes that the benefit of enforcing laws and rules is the important point to avoid bribery. Stage 2 also suggests that the law enforcement institutions may think carefully before increasing the severity of penalties and sanctions suffered by riders because it would increase the likelihood of police to extort the riders.
 Keywords: Bribery, Extortion, Game Theory, Inspection Game

Analysis of Law Enforcement Against Criminal Action on Illegal Fishing (Case Study of Mv Hai Fa)

The MV Hai Fa case has taken the public's attention for almost the last 5 years after the court ruling was issued by the Ambon Court. MV Hai Fa was declared proven to have captured 15 tons of spike shark (Carcharhinus spp) and hammerhead shark (Sphyrna lewini) which are some of the protected species of marine animals as stated in the Minister of Maritime Affairs and Fisheries Regulation Number 59 of 2014 concerning Prohibition of Fish Expenditures Cowboy sharks (Carcharhinus spp) and hammerhead sharks (Sphyrna lewini) outside the territory of the Republic of Indonesia and violating Article 100 in conjunction with Article 7 paragraph (2) letter m law No. 45 of 2009 concerning amendments to Law No. 31 of 2004. This study uses normative legal research methods with a case, concept, law and comparison approach with the aim of knowing and analyzing the law enforcement process against illegal fishing cases by MV Hai Fa in Indonesian waters as well as analyzing comparative reviews of national law and international law in MV Hai Fa case and the government system owned by Vietnam and Australia. The results of the study concluded that the need for a government institution which is appointed by the President could carry out full coordination and supervision until the judicial process and that the revision of fisheries law which has more severe sanctions was adjusted to international law and the material and immaterial losses caused by the crime.

Determinants of Audit Sanctions Severity

This study investigates the effects of material weaknesses from auditing standards and of material misstatement from accounting standards on the audit sanctions severity. Using a unique database in the period 1983 – 2015, we find mixed results. Among the auditing standards, Internal Control Weaknesses lead to more severe audit sanctions than Quality Control, Other Auditors, Reporting and Audit Opinion Material Weaknesses Audit Sanctions, and to less severe audit sanctions than Professional Skepticism and Substantial Procedures. Among accounting standards, Fair Value misstatements are associated with more severe audit sanctions than Long-term investment, bank debts, and liquidity errors, and with lower severity of audit sanctions than Account receivables. Taken together, these findings suggest two main determinants of audit sanctions severity that auditors and accountants need to be aware: the area of internal control deficiencies and the area of fair value measurement. From these results, we learn that accounting and auditing standards errors have different likelihood of audit sanctions, and that auditors that aim to avoid sanctions need to invest mainly in the internal control assurance and in the fair value items of the financial reporting.

Criminal law as a preventative tool of environmental regulation: compliance versus deterrence

The effective enforcement of environmental law is an issue which continues to engender considerable academic debate. The conclusions that may be drawn from such debate will have implications not only for the future of environmental law but also the wider regulatory reform agenda. This article commences with several noncontentious propositions. First, any regulatory regime ought to place considerable emphasis on preventing harm; within the context of environmental law, this view is encapsulated by the preventative principle. Secondly, one may be tempted to treat the criminal law as a purely reactive or curative mechanism were it not for the deterrent effect associated with the imposition of criminal sanctions. Therefore, the initial premise is that if environmental law is to become more preventative in scope, policymakers ought to consider how the deterrent effect of environmental criminal law may be bolstered. Academic publications and official reports are replete with assertions that the fines imposed by the courts for environmental crime are lamentably low. A preoccupation with the level of fine may lead one to overlook the fundamental importance of the likelihood of apprehension as an essential ingredient of the deterrence formula. Mainstream criminological discourse provides clear evidence that the probability of apprehension has a greater influence on deterrence than severity of sanction. In this context, the enforcement style adopted by the relevant enforcement agency is crucial; in particular, whether the style adopted augments the perception that apprehension is more probable. This article proceeds to argue that many of the assumptions on which the compliance style is based may be questioned, if not totally undermined. It is contended that a transition from compliance-orientated enforcement towards an approach more focused on deterrence has the potential to enhance the deterrent, and by extension the preventative effect, of environmental criminal law.

Determinants Influencing Tax Compliance: The Case of Vietnam

The purpose of this paper is to ascertain the key factors affecting tax compliance among Vietnamese firms in Vietnam. We employ both qualitative and quantitative research methods. Qualitative research has been carried out through focus group discussions with ten chief accountants and tax officers. Quantitative research has been conducted through interviews with 200 firms (chief accountants or financial directors) in Vietnam. Analysis of the model includes the following stages: (i) Cronbach's test for reliability of the scale, (ii) exploratory factor analysis (EFA), (iii) confirmatory factor analysis (CFA), and (iv) structural equation model (SEM). The results of the research show that voluntary tax compliance is directly affected by the three factors of audit probability, corporate reputation and business ownership. The probability of audit and severity of sanctions have the strongest impact on tax compliance. Therefore, the tax authorities need to strengthen the inspection of tax declarations, tax payments and tax refunds of firms. The paper confirms that enforced tax compliance is directly affected by the three factors of audit probability, sanction severity and social norms. Voluntary compliance and compulsory compliance have an effect on tax compliance, though voluntary compliance has a more powerful impact.

Are campus police ‘real’ police? Students’ perceptions of campus versus municipal police

Campus police (CP) actively enforce across US universities. Yet the public questions whether they are ‘real’ police, like municipal police (MP). Research finds students perceive CP and MP differently, generally holding the former in lower regard. However, little is known about exactly how students view CP as different from and similar to MP. This article addresses that gap by analyzing qualitative data from 73 university students. Participants perceive CP and MP as varying in training, powers, resources, sanction severity, and danger. The article concludes by discussing broader implications, including how comparing CP to MP can improve research, theory, and policing.

Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships

This study examines whether audit partners who have also served on the boards of directors of companies other than the audit firms' clients lose their directorships after they are sanctioned. Using 2002–2015 Taiwanese samples, the empirical results at the company level show that sanctioned audit partners, particularly those with a serious sanction, are less likely to gain or retain their directorships than the non-sanctioned ones following sanctions. Moreover, the results at the individual level show that, among the audit partners already serving as directors, those who have a serious sanction hold fewer directorships and are more likely to exit the director market than the non-sanctioned ones. Among the audit partners not yet holding director positions, those who have been sanctioned, regardless of the sanction severity, are less likely to enter the director market than the non-sanctioned ones. These contrasting results suggest asymmetric reputation penalties for existing partner directors and potential partner directors following auditor sanctions. Overall, sanctions damage auditors’ reputation capital, and the adverse consequences spill over into the director market.

A.S. Barsov and Academic Book Printing in the 18th century

In 2018, we celebrated three hundred years birth anniversary of the prominent Russian scholar A.S. Barsov (1718—1763). While scientific legacy of other Lomonosov’s contemporaries has been hugely studied in dozens of articles and books, Barsov’s name has been rarely mentioned in the indexes of the extensive literature devoted to M.V. Lomonosov. Meanwhile, a vast array of documents have been preserved and partially published, indicating that Barsov played an important role in the development of book printing in Russia and elaboration of the Russian literary language norms. The purpose of the article is to determine the role of A.S. Barsov in the process of formation of new, secular culture in the post-Petrine time. The authors attempted to highlight the life and manners of academic students and employees in the middle of the 18th century, to show in what difficult conditions there were created the book masterpieces of the Academy, preserved in hundreds of libraries around the world. The article established the main milestones of A.S. Barsov’s life path. He was born in the family of priest; studied at the Slavic-Greek-Latin Academy. After five years at the Academy Gymnasium and University, he was examined by professors and appointed proofreader at the Academic printing house; later on — supervisor of the printing house and its Figure chamber; shortly before his death, he was subjected to severe administrative sanctions. The authors analyse the fate of A.S. Barsov as one of the typical representatives of the early development stage of the academic science in Russia. The article introduced into scientific circulation a number of sources that allow assessing from a new, unexpected angle the evolution of the Academy of Sciences in the 1730s — 1760s. The authors revealed the degree of influence of his activity on the development of publishing activity and librarianship in Russia. The results of this study can be used in preparation of fundamental works in the field of science studies, library science, history of publishing, historiography, as well as special courses on the history of culture.

Testing early signs of fraudulent financial reporting – case of WIRECARD

Abstract The experience of fraudulent financial reporting scandals that shocked American corporate history in the early 2000’s marked a turning point in the evolution of the financial auditing profession, out of a desire to restore investors’ confidence in the integrity of listed companies’ financial information. The establishment of a public supervision authority for audit firms (PCAOB), the establishment of an audit committee for listed companies or the obligation to report on the effectiveness of internal control over financial reporting, among with severe financial sanctions for corporate fraud, are the most representative legislative measures imposed in the US by the Sarbanex-Oxley Act (2002) to achieve this goal. To a large extent, these measures have also been adopted in Community law, most likely under the impetus of similar events, such as the Parmalat case (2003). Here that, at a not appreciable time distance, such a sensitive issue of fraudulent reporting returns to the center of investors’ attention through the case of the German electronic payment processor - Wirecard (2020). The article aims to investigate possible early signals that could have indicated risk factors or circumstances that could have favored fraudulent financial reporting in the case of this issuer. In essence, the research methodology is limited to the application of the Beneish model on the annual financial reports from 2016-2018, in order to assess its validation in relation to the values of the score function (M).

КВАЛИФИКАЦИЯ НАСИЛИЯ В ПРЕСТУПЛЕНИЯХ ПРОТИВ ПРАВОСУДИЯ, СОВЕРШАЕМЫХ В ОТНОШЕНИИ ДОЛЖНОСТНЫХ ЛИЦ ПРАВООХРАНИТЕЛЬНЫХ ОРГАНОВ В ХОДЕ ДОСУДЕБНОГО ПРОИЗВОДСТВА

The article defines the list of norms of Chapter 31 of the Special part of the criminal code of the Russian Federation, which establish responsibility for crimes against justice committed with the use of violence against law enforcement officials during pre-trial proceedings in a criminal case. Considered contained in article 296 and 313 of the criminal code the criminal code, the types of violence dangerous to life or health, and not dangerous to life or health; short brief legal description; the proposed main ways of solving the need for additional qualification of crimes under part 3 and 4 of article 296, part 3 of article 313 of the criminal code in conjunction with the norms of Chapter 16 of the criminal code. It is proved that the qualification of violent acts in the considered group of crimes is subject to the General requirements for the legal assessment of criminal violence, in particular, the rules for comparing the severity of sanctions of a special norm and the norms of Chapter 16 of the criminal code of the Russian Federation. It is also proved that the sole criterion of the severity of sanctions in the classification of the specified group of crimes is not an additional qualification is required and in cases when established in the articles of this Chapter aggravating circumstances not covered by the provisions of the standards, which establishes liability for the offence under the special rule, where violence is a way of committing it.

Teaching of Physical Education: Focus on the Teaching Preferences of Teachers of Brazzaville

The purpose of this study is to identify the pedagogical preferences of the teacher that appear in the physical education lesson during the assessments and the pedagogical relationship with the students. The study was carried out in the colleges of Brazzaville, during the 2018-2019 school years. Twelve (12) EPS teachers from 24 educational classes participated in the study after drawing lots. That is, 296 students aged 12 to 16 told stories about feelings of injustice, prejudice experienced or perceived during the physical education lesson with their teacher. Brunelle’s critical incident sampling technique was used to capture the preferences of the teacher who most appealed to students. Then they completed, individually and as many times as they wanted, a form with the following instructions: “Tell us about a situation that happened in physical education that you found unfair to you or other students. Describe more precisely (when, who, what) what happened in this situation.” The results obtained showed that out of 06 families of preferences, 154 stories told by students (41%) were dominated by the management of the physical education lesson. Then, out of 18 categories of preferences, 7 were linked to the management of the discipline; the results revealed that 53 stories told by pupils entailed too severe sanctions and 41 stories told by pupils led to pedagogical punishments and evocations without right. Thus, students must perceive the need in their relationship with their physical education teacher so that they can, if necessary, express their disagreement with the treatment they are receiving or witnessing.

Zaštita prava slabije ugovorne strane u skladu sa Principima evropskog ugovornog prava osiguranja

An analysis of not only domestic but also comparative legislation indicates the continued presence of the former trend in regulation of insurance contract law, which reflects the legislator's tendencies to protect the insurer from the policyholder's fraudulent conduct. However, certain legal systems have begun to amend their regulations in order to keep up with contemporary tendencies, reflected in providing the necessary protection to the weaker party, i.e. consumer. Therefore, the author analyses the mechanisms of protection of this contracting party presented in the Principles of European Contract Law on Insurance, because it is a source of soft law, whose authors sought to sublimate as many well balanced provisions as possible in order to achieve a higher level of protection for the weaker contracting party. The Paper analyses only some of the provisions of the Principles that strive to ensure the expansion in the scope of the policyholders' rights, while reducing their duties, on one hand, and excluding too severe sanctions in case of their misconduct, on the other hand. Even though it is high unlikely that any steps will be taken towards PEICL enactment by EU regulations, at least in the near future, there remains possibility for their impact at the legislative and scientific level. This is also testified by this paper, which can contribute to the review of current domestic legal solutions.