Results 31 to 40 of about 438 (129)
Financial Accountability &Management, EarlyView.ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley +1 more source
How Does the Regional ESG Context Drive the ESG Preferences of Retail Investors?
Financial Review, EarlyView.ABSTRACT Based on a large and representative sample of Italian adults, the paper investigates the determinants of retail investors’ environmental, social, and governance (ESG) preferences. Unlike previous literature, the study explicitly focuses on the role of the regional ESG context, which appears important in shaping these preferences.
Evita Allodi +2 more
wiley +1 more source
Studia Universitatis Moldaviae: Stiinte Sociale, 2007 The article tackles the problem of mending of the material damage due to illicit actions of the penal pursuance institutions and of judicial instances, related to the unfolding of the penal process.
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The Howard Journal of Crime and Justice, EarlyView.ABSTRACT Current legislation and safeguarding principles are bound by narrow and inflexible constructions of childhood and adulthood. The criminal age of responsibility in England and Wales has been criticised for the responsibilisation of children from age 10 years.
Jayne Price
wiley +1 more source
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT This article presents an analysis of surveys conducted by HM Inspectorate of Prisons for England and Wales of 87,449 adult male prisoners between the years 2000 and 2020. It describes the survey methodology and focuses on the 13,025 people who reported feeling unsafe.
Nicholas Hardwick +2 more
wiley +1 more source
The 6‐Form Model of Re/Integration: From Prison to Community
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT In spite of a substantial rise in academic, policy and research interest in life after prison worldwide, people often face acute, compounded and permanent adversities on release. Despite this growing interest, our knowledge on re/integration and life after prison remains limited, and we lack a thorough and in‐depth conceptualisation of what re/
Alejandro Rubio‐Arnal
wiley +1 more source
Rebuilding the Women's Estate: Imaginary Penalities in Scottish Imprisonment, 2012–2023
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT This article explores a period during which the Scottish Prison Service aspired to a ‘golden age’ for imprisonment, tracing how a narrative of progress shaped a decade of struggle to close Scotland's national prison for women: ‘Cornton Vale’.
Cara Hunter
wiley +1 more source
The Toolkit for Socially Transformative Interventions
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT Social influences and group‐based dynamics are well‐established factors in the reoffending puzzle, calling for programmes that empower people in prison to re‐develop and strengthen a pro‐social sense of self and belonging as part of a law‐abiding society.
Martha Newson, Linus Peitz
wiley +1 more source
Local Elites in Chile's Pisco Valley: Dispossession, Legal Mobilisation and Intertwined Citizenship
Journal of Agrarian Change, EarlyView.ABSTRACT In countries in the Global South, citizenship is often closely tied to access to water and land ownership. In Latin America, the literature has primarily explored social mobilisation and identity reconfiguration in response to development‐driven processes of land and water dispossession affecting peasants, rural and Indigenous communities ...
Chloé Nicolas‐Artero
wiley +1 more source
A CENTRAL VAT INVOICE REGISTER AND CHANGES IN PENAL AND FISCAL PENAL LAWS AS A WAY OF LIMITING THE PHENOMENON OF FICTITIOUS INVOICES [PDF]
PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, 2018 Anna Ćwiąkała-Małys +1 more
openaire +1 more source