No description available.

Lately, whistleblower scandals have received more and more attention in the media. Whistleblowers who blow the whistle about internal misconduct and breaches in the workplace are often subject to retaliation that affects their finances, health, and reputation. Protection of whistleblowers against retaliation acts as a safeguard for freedom of expression and freedom and pluralism of the media. Retaliations can exist of early termination or cancellation of an employment or service contract, harassment, loss of income, coercion, business boycotting, or blacklisting. The protection of whistleblowers within the European Union (EU) has been fragmentary for a long time. Some member states have had a high level of protection and detailed legislation, but some member states have had a total absence of such legislation. Therefore, the EU decided to establish a directive, Directive (EU) 2019/1937 of the European Parliament and of the council of 23 October 2019 on the protection of persons who report breaches of Union law (the whistleblower directive or the directive) with common minimum standards for the protection of persons reporting of breaches of Union law. The purpose of the directive is to protect whistleblowers, facilitate the process when reporting and enhance the freedom of speech. Although, the directive has received criticism that the legislation regarding the internal channels that shall be used for reporting is mitigating the purpose of the directive. The directive contains an obligation in the articles 8.1-3 for legal entities in the private sector with at least 50 workers to establish channels and procedures for internal reporting. Article 8.6 stipulates that legal entities starting with 50 up to 249 workers are allowed to share certain resources regarding the internal reporting channels. The wording of the article gives no guidance on how the rules apply to a corporate group. Also, the directive does not contain any definition regarding the word legal entities and what it comprehends. The obscurity of the directive regarding sharing internal reporting channels for corporate groups has led to a debate within the union. Representatives from big corporate groups illustrate the possible inconveniences with the legislation if it does not allow corporate groups to share internal reporting channels. This has resulted in various implementations in the member states, where e.g., Sweden’s national implementation of the directive gives no opportunity for corporate groups to share internal reporting channels, compared to Denmark where corporate groups are allowed to share internal reporting channels. This thesis concludes that the directive shall be interpreted in a way that prohibits corporate groups to share internal reporting channels. The outcome of the interpretation that corporategroups cannot share internal reporting channels results in inter alia increased economic and administrative burden for legal entities, as well as a difficulty to be consistent with the whistleblowing procedure within the group. The fact that the whistleblower needs to report to the legal entity where the person is employed and not to a parent company also makes it easier for the whistleblowing department that receives and processes the reports to conjecture the identity of the whistleblower. Sweden’s interpretation of the directive regarding the internal reporting channels is therefore in line with the whistleblower directive, compared to Denmark where the legislator has opened to allow corporate groups to share internal reporting channels, even though the interpretation is not in accordance with the whistleblower directive.

Understanding why organizational stakeholders choose to communicate company-relevant information to others in their network is an area of ongoing interest to both academics and practitioners. This dissertation advances internal marketing literature by conceptualizing employees as internal customers and modeling their communication behaviors as value exchanges. Communication choices were hypothesized to be based on the perceived values of available communication options, deriving influence from both employee internal characteristics and situational variations in the decision context. This framework was applied and analyzed within two contexts. The first essay examined the dynamics of internal customers’ propensity to “blow the whistle” on peer misconduct to organization higher-ups. These studies revealed that employees disclosed or withheld firm-damaging information based on the social and functional value characteristics presented in available communication options. The second essay examined the motivating factors behind front-line employees’ decisions to convey brand information to external customers. These studies showed that employees were driven by factors affecting the perceived intrinsic value of engaging in discussions about the brand topic, as well as the perceived extrinsic value of rewards expected as a result of having such customer interactions. Overall, this dissertation suggests that companies may enable the diffusion of company information by creating conditions that increase employees’ perceived value of engaging in brand communications. / Business Administration/Marketing

yes / In recent years, there has been increasing concern about unethical conduct within corporate business, not least because of the scandalous behaviour of former chief executives at top blue chip companies such as Enron, Worldcom, Parmalat and Volkswagen. These scandals have not only threatened the privileged position of senior corporate employees but also the solvency of the companies they manage and lead. The high profile cases of corporate crime and corruption that occurred in the early 2000s together with the 2008 Wall Street bailouts (Sorokin 2010) and the growth in criminal prosecutions since (Garrett 2014) have raised the profile of business ethics to an unprecedented level. Greater public sensitivity towards and awareness about the unlawful and immoral conduct of firms in the United States and elsewhere, has created demand for organizations to become more accountable and socially responsible and prompted greater regulatory scrutiny. It has also served to highlight the embryonic (Ciulla 2005) and delimited (Freidland 2012) state of research and scholarship on business ethics, where the focus has tended to remain on leadership (Kellerman 2012). A neglected, though important, line of ethical enquiry concerns followership (Kellerman, 2008). Corporate wrongdoing would be less formidable and extensive if it was not aided and abetted. Two key questions arise. First, what prompts followers to support rather than oppose bad leaders? Second, what can be done to stem or at least curtail their allegiance to bad leaders?

The article traces the history of the Poly Implant Prosthesis (PIP) scandal from an ethical perspective and explores the underpinning moral dilemmas inherent in the act of ‘whistleblowing.’ It goes on to consider the consequential stakeholder and broader societal reaction to whistleblowing which is discussed through deontological and teleological perspectives of ethically driven motives to act. It draws on the duty of care responsibility of healthcare professionals and the dilemma of personal consequence by the act of whistleblowing, whereby the objective of that act is the maintenance or improvement of patient standards and care. It argues that a cultural shift in organisational behaviour is urgently required to abrogate the needs for whistleblowing by means of internal systems and processes. Whistleblowing would thus become a supererogatory act of moral courage rather than carrying negative consequences in the interests of short-term saving face.

Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whistleblowing faktiskt ser ut i företagen. Därför finns ett intresse att undersöka hur de anställda, de som faktiskt blåser i pipan, uppfattar arbetet med whistleblowing samt vad det leder till. Syftet med studien är att undersöka hur arbetet med whistleblowing uppfattas ur en anställds perspektiv, jämföra detta med andra anställda men även chefers uppfattning. Med denna kunskap syftar vi sedan till att fastställa vad det leder till och utifrån teoretiska begrepp kunna ge en insikt i hur arbetet med whistleblowing faktiskt ser ut i ett företag. Undersökningen sker via en abduktiv ansats där teorier om moral, institutionell samt förväntanskap används som hjälp vid tolkning av empirin. En hermeneutisk forskningsfilosofi används och en kvalitativ metod där intervjuer utförts på ett företag. Fem intervjuer som omfattar anställda på olika avdelningar i företaget, vilket ska ge olika perspektiv och uppfattningar så att bästa möjliga svar på forskningsfrågan kan ges samt att syftet kan fastställas. Uppsatsen fastställer att samtliga respondenter uppfattar arbetet med whistleblowing ur ett moraliskt perspektiv. Genom expectancy theory förekommer det dock brister i kunskap om hur whistleblowing faktiskt går till bland de anställda och denna brist bidrar till att många inte vill, eller kommer att använda sig av systemet. Detta gör att whistleblowing blir väldigt institutionellt i organisationen. Det betyder att det endast finns där för att det måste, utan att egentligen användas. Slutligen visar det sig att det finns effekter i form av fördelar och nackdelar, men att det i slutändan lönar sig att arbeta med whistleblowing inom organisationen. / Whistleblowing is currently becoming a more known subject. Edward Snowden and Wikileaks are famous in whistleblowing situations. In the economical world, another famous scandal concerning whistleblowing is Enron. It is the biggest corporate scandal in modern time. The definition of whistleblowing is to prevent misconduct/illegal activities and more companies are starting to implement whistleblowing-systems. While previous studies have investigated matters of whistleblowing and actual whistleblowers, there is no research about how whistleblowing actually exists and is perceived within organizations. Therefore we find an interest in investigating how employees perceive the work of whistleblowing, and what it could lead to. The purpose of this study is to examine how employees perceive the work of whistleblowing and then compare it to other employees and also managers. With help from different theories, a clearer insight can be provided in how the work with whistleblowing actually is perceived within an organization. The research approach is of abductive form, where theories about moral, institutional and expectancy are used as help to interpret the empirical data. A hermeneutic research philosophy is used and a qualitative method with interviews. Five different individuals are interviewed and everyone works in different departments of the company, which should give a wider span of perspectives and perceptions, thus a richer data. From this, a more accurate answer can be provided for the research question and also fulfill the purpose of this study. The conclusions are that the respondents perceive the work with whistleblowing from a moral standpoint. However, flaws are found through expectancy theory in the absence of knowledge about how whistleblowing actually works within the organization. This contributes to the fact that employees does not want and will not use the whistleblowing-system. From these factors whistleblowing becomes more of an institutional tool and is rarely used, however it exists because it has to. Lastly there are effects such as advantages and disadvantages. In the end it proves to be useful to work with whistleblowing within an organization.

När forskningsöversikten utfördes hittades få artiklar som berörde både ideella föreningar och förebyggandet av ekonomiska oegentligheter. Syftet med studien blev därmed att finna kontrollmekanismer för styrelsen att använda sig av i ideella föreningar. Studien visar att; kunskapen i en styrelse och strukturen i en styrelse är nyckelfunktioner för att motverka förskingring. Studien beskriver lösningar för ideella föreningar hur att minska möjligheten till ekobrott. Faktorerna har tagits fram genom intervjuer från ideella föreningar som blivit utsatta för någon form av förskingring. Faktorerna är också summan av tidigare studier inom samma område. Rapporten är en tvärsnittsstudie där författarna har samlat in data och information från flera olika håll för att kunna finna olika mönster. Rapporten beskriver begreppen intern kontroll, firmatecknare, kompetens, extern revision, visselblåsning och berättande redovisning. Nämnda begrepp benämns i rapporten som kontrollmekanismer, vilka hjälper till att förebygga förskingring och kontrollera finanser i ideella föreningar. Även om styrelsen i en ideell förening idag är fungerande, kan kontrollmekanismerna hjälpa medlemmarna/styrelsemedlemmarna att få en större förståelse för styrelsens uppgift. I analysen och diskussionen resoneras fördelar och nackdelar kring förbättringsfaktorerna. Upptäckterna kommer från intervjuer gjorda på de olika ideella föreningar och de brister som visades från styrelserna. I analysen och diskussionen tas även fram nya synvinklar som inte fått utrymme tidigare i rapporten för att ytterligare belysa vikten av fortsatt forskning inom vårt specifika område. / When the research review was conducted, no studies for non-profit organizations were found to prevent financial irregularities. The purpose of this study was to try to create a document that help the board in a non-profit organization by finding factors to prevent financial misappropriation. It is found in this survey that; knowledge in the board and structure of the board is key functions in order to avoid financial irregularities. These factors have been pointed out through interviews; where non-profit associations have been subjected to different types of misappropriations. The factors are also a result from analysis of previous research within the field. This study is based on a qualitative cross-sectional study where the writers collected data and information from more than one case in order to find different types of patterns. The study was helped by several semi- structured interviews in order to achieve its purpose. This paper describes the concepts; internal control, authorized signatory, competence, external audit, whistleblowing and narrative accounting. These concepts were analysed and developed later as improvement factors, factors that the board of a non-profit organisation can use. Even if the non-profit association has a fully functioning board today, the improvement factors can help the members to receive even greater understanding of the board’s mission. In the conclusion, the various improvement factors are presented as a result from analysis of the theoretical framework as well as from the empirical study. The factors are the findings of what was missing or not utilized well by the representatives in the case study. The authors find that if non-profit associations use these tools, preferably in combination of with each other, one can avoid being subjected to misappropriations in the non-profit association. New arguments for future studies arises in the analysis and discussion to show the importance of this field. This study is written in Swedish.

Bakgrund: Visselblåsarsystem införs nu för företag inom EU. EU ser ett behov för ett ökat skydd för visselblåsare och EU kommissionen fastslog 16e april 2019 ett direktiv som innebär att säkra kanaler för rapportering av visselblåsarärenden skall finnas för alla företag med fler än 50 anställda. Att minimera risker för ekonomiska oegentligheter är en nyckelfråga för företag och som visselblåsarsystem förväntas bidra till. Mutor, bokföringsbrott och bedrägerier kan påverka trovärdigheten i företagens redovisning och om brott förekommer och uppdagas kan företagets existens stå på spel. Allvarliga konsekvenser kan vara att investerare och aktieägare förlorar insatt kapital och anställda kan förlora sina arbeten. Intern styrning och kontroll påverkar företagets arbete för att uppfylla målen för effektivitet och produktivitet i verksamheten, tillförlitlig finansiell rapportering samt efterlevnad av tillämpliga lagar och regler. En aspekt som bidrar till ett säkrare kontrollarbete är när medarbetare och andra intressenter tryggt kan larma vid misstanke om ekonomisk brottslighet och andra oegentligheter. Syfte: Denna rapport syftar till att beskriva om införandet av ett visselblåsarsystem kan bidra till att minimera risker för ekonomisk brottslighet och bidra i företagets arbete med intern styrning och kontroll. Metod: Det empiriska materialet som har samlats in i studien har gjorts med en kvalitativ metod och 10 personer har intervjuats med semistrukturerade intervjuer. Informanterna har kunskap kring visselblåsning och förebyggande av ekonomisk brottslighet. Analys och Slutsats: Analysen pekar på att ett visselblåsarsystem kan bidra till företagets arbete med intern styrning och kontroll och till en korrekt redovisning och säkrare rapportering av företagets resultat, framförallt förebyggande genom att upptäcka oegentligheter i ett tidigt skede. Flertalet informanter belyste även vikten av företagskultur och dess påverkan på visselblåsarsystemets effektivitet. / Background: Whistleblowing systems are now being introduced within EU on a broad scale. April 16th, 2019 the European Parliament approved an EU Whistleblower Protection Directive. The new law must be transformed to national law by the member states, and legal entities with 50 employees or more must get ready to comply with the new law. Minimizing risks of financial irregularities is a key issue for companies and where a whistleblower system is expected to contribute. Bribes, accounting offenses and fraud can affect the credibility of corporate accounts and if a crime is discovered, the company's existence could be at stake. Serious consequences may be that investors and shareholders lose their capital and employees can lose their jobs. Internal control systems are present to fulfill the goals for efficiency and productivity in the business, reliable financial reporting and compliance with applicable laws and regulations. Models for internal control prescribes that employees and other stakeholders must be able to safely warn about suspicion of financial crime. Purpose: In this report we analyze if the introduction of a whistleblower system can help to minimize the risks of financial crime and contribute to the company's work with internal control. Method: The empirical material used in the study has been collected with a qualitative method and 10 people have been interviewed with semi-structured interviews. The respondents work in various ways close to whistleblowing with knowledge about prevention of economic crime. Analysis and Conclusion: The analysis indicates that a whistleblower system can contribute to the company's work with internal control and to a correct accounting and safer reporting of the company's results, especially in a preventive stage. Most respondents also highlighted the importance of corporate culture and its impact on the whistleblower system's efficiency.

Submitted by PPG Ci?ncias Criminais (ppgccrim@pucrs.br) on 2018-05-09T18:45:14Z No. of bitstreams: 1 Ca?ssio - Dissertac?a?o completa.pdf: 7347040 bytes, checksum: 9fcfee32ac1d6666851aa8feef19f2aa (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2018-05-15T12:26:06Z (GMT) No. of bitstreams: 1 Ca?ssio - Dissertac?a?o completa.pdf: 7347040 bytes, checksum: 9fcfee32ac1d6666851aa8feef19f2aa (MD5) / Made available in DSpace on 2018-05-15T12:32:08Z (GMT). No. of bitstreams: 1 Ca?ssio - Dissertac?a?o completa.pdf: 7347040 bytes, checksum: 9fcfee32ac1d6666851aa8feef19f2aa (MD5) Previous issue date: 2018-03-20 / This thesis is mainly based on the intersection between whistleblowers, disclosure of sensitive information and criminal law. For that matter, the research aims to examine the juridical conception of whistleblowing and is set to understand why whistleblowers around the world are worthy of encouragement and legislative protection at the same time that a lot of them are criminally prosecuted. The fact is that their disclosure of information leads law enforcement authorities to discover illicit acts (of which the whistleblower has knowledge but is not involved). Thus, nowadays several countries around the globe created laws to incentive (legal protection against reprisals) and reward whistleblowers (with a percentage of the monetary sanctions collected by the state if the information delivered by the whistleblower was valuable to a successful legal judicial or administrative action). Unlikely others institutes related to criminal prevention such as plea-bargaining or criminal compliance, the practice of whistleblowing have its own specifications that will be examined in this study. The importance of whistleblowing has resulted in its legislative expansion due to the possibilities of discovering and preventing illegal practices through the disclosure of information by a whistleblower. The focus of my research lies in this figure that arouses so much interest, sometimes seen as heroic or as a traitor. Therefore, the research develops reflecting the possibilities of constructing a criminal policy based on this innovative kind of law. / O presente estudo objetiva examinar o instituto do whistleblowing, desde a sua conceitua??o jur?dico-penal, passando por sua constru??o social enquanto fen?meno, at? sua expans?o internacional enquanto objeto de cria??o legislativa. A figura do whistleblower, um sujeito denunciante, al?m de recente, traz consigo complexidades que a tornam digna de tutela. Tratase de uma figura que, na condi??o de membro (ou ex-membro) de determinada empresa ou organiza??o (seja p?blica ou privada), leva ?s autoridades o conhecimento que det?m sobre atividades il?citas, pr?ticas anti?ticas e toda a sorte de crimes que estavam sendo praticados sob controle dos pr?prios membros de tal organiza??o. Diferentemente de outros institutos, em mat?ria penal, que v?m ? mente quando se menciona den?ncia e dela??o ou, ainda, quando se pensa no aspecto de ado??o de mecanismos preventivos a fim de evitar delitos dentro de institui??es, a pr?tica de whistleblowing consiste em instituto com conceitua??o espec?fica. O atual entendimento, em diversas legisla??es do mundo, ? que a figura do whistleblower ? digna de tutela e, tamb?m, de incentivo, pois demonstrou ser instrumento valioso tanto na preven??o, quanto no descobrimento de condutas delitivas.

This thesis investigates what work ought to be like. The answer it presents consists of an outline of a liberaltheory of justice in the employment contract based on theory developed in the area of political philosophy. Thethesis also examines issues of efficiency—How should measures to improve working conditions be evaluated?—and the ethical implications of the economic theory of employment contracts and the neoclassical theory of themarket. Paper I: A theoretical framework is introduced for the evaluation of workplace inspections with respect totheir effects on working conditions. The choice of a concept of efficiency is discussed, and its relation to criteriafor a good working environment is clarified. It is concluded that in order to obtain reliable information onthe effects of different inspection methods, it is necessary to perform controlled comparative studies in whichdifferent methods are used on different workplaces. Paper II: This article outlines the structure of a Rawlsian theory of justice in the employment relationship.The theory answers three questions about justice and the workplace. What is the relationship between socialjustice and justice at work? How should we conceive of the problem of justice within the economic sphere?And, what is justice in the workplace? Reasons for a specific construction of a local original position are givenand arguments are presented in support of a principle of local justice in the form of a choice egalitarian localdifference principle. Paper III: The political philosophy of John Rawls is applied to the moral dilemma of whistleblowing, andit is shown that that the requirement of loyalty, in the sense that is needed to create this dilemma, is inconsistentwith that theory. In a discussion and rejection of Richard De George’s criteria on permissible whistleblowing,it is pointed out that the mere rejection of loyalty will not lead to an extreme position; harms can still be takeninto account. Paper IV: The case is made that if contemporary economics of the employment contract is correct, thenin order to explain the existence of employment contracts, we must make the assumption that the contractingparties are attempting to deal with decisiontheoreticignorance. It follows that the course of action that theemployer chooses to take when acting from authority cannot be justified by consent, since the informednesscriterion of consent cannot be satisfied under ignorance. It is then suggested that in order to achieve justificationof acts of authority, there must be in place a real possibility to contest employers’ decisions. Paper V: According to Ronald Dworkin’s theory of equality of resources, mimicking the ideal market fromequal starting points is fair. According to Dworkin, the ideal market should be understood as described in GérardDebreu’s influential work, which implies that we should conceive of trade as taking place under certainty. Thereare no choices under risk in such a market. Therefore, there is no such thing as option luck in the ideal market.Consequently, when mimicking this market, we cannot hold people responsible for option luck. Mimicking thismarket also implies that we ought to set up a social safety net, since rational individuals with perfect foresightwould see to it that they always have sufficient resources at each point in life. Furthermore, the idea of insuranceis incompatible with the ideal market. / QC 20100728