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Whistleblowing / WhistleblowingBartošová, Tereza January 2016 (has links)
in English The author's thesis deals with the topic of whistleblowing, which is currently very relevant, because two legislative proposals about the protection of whistleblowers have been submitted recently and also because of the adoption of Government Regulation No. 145/2015, which establishes treatment of notification for state employees. The thesis discusses and presents the views of many authors on the concept of whistleblowing, whistleblower, further it clarifies the division of internal and external whistleblowing and also divides the reporting of whistleblowing on public, confidential and anonymous. The work also presents the history of qui tam actions that are highly associated with the history of whistleblowing. The thesis presents selected aspects of foreign whistleblowing arrangements, namely in the United States of America, which has a long tradition of whistleblowing. The new law to protect whistleblowers, which is effective from 1st January 2015 in the Slovak Republic, is examined in the thesis as well. The author also points out the international obligations for the Czech Republic, which result from the membership in the international organizations and also from being in the European Union. The work provides an overview of the most important documents about whistleblowing in the...
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Prevence a kontrola korupčního jednání v ČR / Prevention and control of corrupt conduct in the Czech RepublicVařecha, Tomáš January 2017 (has links)
1 Abstract This thesis 'Prevention and control of corrupt conduct in the Czech Republic' suggests its aim and issues directly from its title. The corruption is still actual phenomenon that has been regularly mentioned in the media in recent years and remains opened for further research and discussion. There is no doubt that the need for another analysis exists. Only effective and continuous effort to prevent and control corruption can lead to reduction of crime rate and another negative impacts caused by corruption. The impacts of corruption mean not only administering punishments to the persons taking part in corruption but it is also possible to register economic impacts. Moreover, the corruption has adverse effects on our civic society represented by inauspicious influence on public opinion regarding the trust of population in the public administration, state policy or fair, just, equitable and impartial judicial ruling and deciding of other national institutions. This thesis deals with corruption using mostly criminological point of view. However, it was also necessary to use criminal substantive and procedural law knowledge. The corruption is a phenomenon that influences all society to the core, despite the fact that the most of our society is convinced that corruption is prejudicial. It was also...
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Whistleblowing v pracovněprávních vztazích v kontextu evropské úpravy / Whistleblowing in labour relations in the context of the European regulationBlahová, Luisa January 2020 (has links)
Whistleblowing in labour relations in the context of the European regulation Abstract Whistleblowing has been a topic of discussion by professionals and the general public for many years. In October 2019, a European Directive on the protection of whistleblowers was adopted, which gave the Czech legislator a clear deadline for the adoption of legislation. At present, some whistleblowers are provided with partial and ineffective protection, and several unsuccessful legislative proposals have appeared in the past as well. There is a new proposal currently in the stage after being sent to the inter-ministerial comment procedure. This piece briefly introduces the concept of whistleblowing, the purpose and implications of this institute in the light of the international and European documents and case law. Within the theoretical basis of individual elements of whistleblower protection, a new Directive on whistleblower protection is further discussed in detail. Due to the minimalist regulation in several EU Member States, the Directive represents a very progressive regulation. The work also provides a detailed analysis of the Irish Protected Disclosures Act and some of its application problems. The Irish act provides protection to a wide range of people who report essentially any violation or misconduct. The act...
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The Influence of Organizational Demographics and Whistleblowing Factors on Employee Perceptions of Procedural JusticeExmeyer, Patrick Clark 06 May 2017 (has links)
This dissertation seeks to advance the base of both whistleblowing and procedural justice literature. Building upon previous whistleblowing and procedural justice literature is accomplished through analysis of how organizational, demographic, and legislative factors contributing to whistleblowing shape employee perceptions of procedural justice. The act of whistleblowing has garnered considerable attention over the course of the past several decades. Employee disclosures of organizational wrongdoing have shaped influential research focusing on the characteristics of whistleblowers, organizational conditions contributing to whistleblowing, the motivations and intentions of whistleblowers, as well as both the personal and professional consequences of employees engaging in whistleblowing. These literary advancements have contributed to a robust base of scholarly knowledge concerning whistleblowing. However, previous research has neglected employee perceptions of procedural justice as it relates to the processing of whistleblowing disclosures. Utilizing data derived from regulatory agency employee responses to the Federal Employee Viewpoint Survey, along with Office of Special Counsel Annual Reports to Congress, this research aims to fill a literary gap concerning both whistleblowing and procedural justice research. This research examines the role of organizational, demographic, and legislative factors as they influence employee perceptions of procedural justice within a whistleblowing context. The findings of this research suggest that while the annual proportion of whistleblower disclosures substantiated by agency review and the introduction of federal whistleblower legislation does not correlate with increased employee perceptions of procedural justice, organizational demographics such as supervisory status and employee intention to remain with their respective agency consistently contribute to higher annual perceptions of procedural justice.
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The Effect of Incentive Framing and Evidence Strength on Internal Whistleblowing IntentionsBasoudan, Maysa M. 27 August 2020 (has links)
No description available.
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Le management du whistleblowing : Etude de cas : la banque africaine de développement / Managing Whistleblowing : The Case Study of the African Development BankBen Mansour, Khaoula 05 September 2016 (has links)
Le whistleblowing ou l’alerte éthique professionnelle éthique est un concept nouveau en management, imposé à toutes les institutions cotées à Wall Street, par la loi américaine de réforme comptable de 2002, appelée « Sarbannes-Oxley » (Charreire-Petit, Surply, 2008). C’est ainsi qu’en septembre 2006, « les institutions financières internationales (IFI) ont harmonisé les principes essentiels de leurs procédures dans le Cadre uniforme de prévention et de lutte contre la fraude et la corruption », parmi les banques multinationales nous retrouvons : la Banque africaine de développement (Rapport annuel d’activités de la BAD, 2009). Ainsi l’organisation institutionnalise la dénonciation, en tant que comportement de « surveillance » ou « informal prosocial control » (Stansbury, et Victor, 2008) préventif de la criminalité des « white collar » (Pershing, 2003). Cependant la remise en cause du « blue code of silence » (Skolnick, 2002) ou de la loi du silence en entreprise représente pour Alter (2006) une opportunité pour l’organisation d’innover : « le cas des processus créateurs fait apparaître une autre idée, absolument essentielle : l’innovation repose sur une inversion des normes » (Alter, p. 277). Au vu de l’état de l’art et des questions développés tout au long de notre recherche, nous déterminerons comment la mise en place de l’alerte professionnelle a bouleversé les relations managériales et hiérarchiques au sein de la Banque Africaine de Développement. / Whistleblowing is a management concept, imposed on all Wall Street place institutions by the American Accounting Reform Act of 2002, known as " Sarbanes -Oxley " ( Charreire -Petit , Surply 2008 ). Thus, in September 2006, «the international financial institutions (IFIs) have harmonized the basic principles of their procedures in the Uniform Framework for the prevention and fight against fraud and corruption» among multinational banks, we find: the African Development Bank (ADB Annual Activities Report, 2009). That’s why the organization institutionalizes denunciation as behavior "monitoring" or «informal prosocial control" (Stansbury and Victor, 2008) preventive crime of “white collar” ( Pershing , 2003). However, the questioning of the " blue code of silence " (Skolnick , 2002) or the law of silence is could be considered an opportunity an opportunity for the organization to innovate (Alter, 2006) arguing that "where creative process reveals a another idea , absolutely essential : innovation based on a reversal of norms " (Alter , p. 277 ). Beyond the ethical issue, we will determine how the implementation of whistleblowing upset managerial and hierarchical relationships within the ADB bank. From these findings, we formulate our research questions in order to consider if managing whistleblowing in organization could be effective an efficient within the ADB Bank.
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Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud Reporting?Eller, Christopher K 01 January 2014 (has links)
This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the internal auditors are being groomed for management positions. No effect is found for fraud magnitude, as respondents indicated a similar willingness to report small frauds as large frauds. These findings contribute to the whistleblowing literature and the internal audit objectivity literature by demonstrating that undesirable repercussions associated with using the internal audit function as a management training ground can extend to the internal auditor fraud reporting decision.
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Whistleblowing a pracovněprávní vztahy, vývoj právní úpravy v ČR / Whisteblowing, employment relationships and development of whistleblowing legislation in the Czech RepublicKoblerová, Markéta January 2019 (has links)
In the submitted diploma thesis, the author deals with the topic of whistleblowing, in other words protected disclosure of wrongdoing, which is highly topical issue in the Czech Republic over the last decade. This issue gained attention with the first publicly known cases of Czech whistleblowers and also with several submitted legislative proposals for a complex legal regulation of the regime of protected disclosure in the Czech Republic. In the first part of the thesis, the author defines the concept of whistleblowing, in particular through several legal definitions from various authors. This part also deals with the development of the institute in the Anglo-Saxon countries as well as with its overlap into other sectors. Its related aspects are also discussed, namely the concept of labor-law relations and the duty of loyalty. On the whole, the first chapter should provide a more comprehensive view of the whistleblowing institute in order to draw the most important elements needed in the possible regulation of protected disclosure. The second chapter presents international commitments of the Czech Republic related to the regulation of this institute and consisting the most important documents adopted by European Union and other important international organizations, including some relevant case-law of the...
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Ska jag säga ifrån? : Sjuksköterskors erfarenhet av visselblåsning / Should I speak up? : Nurses experiences of whistleblowingHaddy, Ndure, Karin, Lundholm January 2015 (has links)
Att agera visselblåsare innebär att säga ifrån när det etiska klimatet brister på arbetsplatsen. Det har visat sig att det finns ett flertal faktorer som har en inverkan på beslutet att ”blåsa i visslan”. Att vara en visselblåsande sjuksköterska innebär att hen observerar en händelse som kräver ett aktivt val; att rapportera eller att inte rapportera, och oavsett vilket beslut som tas kommer konsekvenser att följa. En litteraturstudie genomfördes med syftet att belysa sjuksköterskors erfarenheter av visselblåsning. Resultatet baserades på elva vetenskapliga artiklar. Artiklarnas resultat analyserades och utmynnade i tre kategorier: orsaker till visselblåsning, orsaker att avstå visselblåsning och konsekvenser av visselblåsning. Resultatet påvisar att sjuksköterskor i stor utsträckning har observerat en händelse som på något sätt har äventyrat patientsäkerheten. En orsak till visselblåsning kan vara oro för bristande patientsäkerhet. Ett stressigt arbetsklimat och rädslan för negativa påföljder kan vara orsaker att avstå visselblåsning. Konsekvenser av visselblåsning kan innefatta ångest, livsstilsförändringar och utanförskap på arbetsplatsen. Konklusionen av litteraturstudien är att sjuksköterskor har både positiva och negativa erfarenheter av visselblåsning samt att det finns ett flertal faktorer som påverkar beslutet att visselblåsa eller att avstå visselblåsning. Etiska dilemman förekommer i vården och det är av värde att diskutera detta samt stödja sjuksköterskor i sin profession. Av intresse, bör framtida forskning utforska hur hälso- och sjukvården betraktar visselblåsning, samt även belysa de positiva aspekterna. / To act whistleblower means to speak up when the ethical climate is absent in the workplace. It has been found that there are several factors which have an effect on the decision to ”blow the whistle”. Being a nurse that decides to blow the whistle means that the individual observes an incident that requires an active choice; to report or not to report, and no matter which decision is made, consequences will follow. A literature study was conducted with the aim to highlight nurses experiences of whistleblowing. The result was based on eleven scientific articles. The articles results were analysed and sorted into three categories; reasons for whistleblowing, reasons to abstain whistleblowing and consequences of whistleblowing. The results shows that nurses have observed an event that somehow have compromised patient-safety to a large extent. Reasons for whistleblowing may be concerns for inadequate patient care. A stressful work environment and the fear of adverse consequences could be reasons to abstain whistleblowing. These negative effects can include anxiety, lifestyle changes and alienation in the workplace. The conclusion from this studie shows that nurses have both positive and negative experiences of whistleblowing, and that there are several factors that influence the decision to ”blow the whistle”, or to abstain whistleblowing. Ethical dilemmas occur in health care and it is valuable to discuss this and support nurses in their profession. Of interest, future research should explore how organisations in health care looks upon whistleblowing, and also highlight the positive aspects.
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A sociological study of the attitudes of women managers towards whistleblowingTokarczyk, Tamsyn Doroka 26 June 2008 (has links)
In South Africa, women have in the past, and arguably are still today, discriminated against in the workplace. This study explores and describes a selection of women managers’ views on whether women, but in particular, women managers still face challenges and discrimination in corporate environments, their views on whistleblowing within their own organisations, as well as their views on a range of factors which might impact on the likelihood of them blowing the whistle within their respective organisations. Although a wealth of research his been done both internationally and domestically on whistleblowing, limited research was found with regard to the impact gender has on the decision to blow the whistle. This minor-dissertation begins to address this gap in the literature by asking: ‘What are women managers’ perceptions of organisational wrongdoing and whistleblowing?’ and ‘What factors impact upon the likelihood of women managers’ blowing the whistle?’ In order to address these research questions, a qualitative research approach was adopted. Fourteen in-depth semi-structured interviews were conducted with women managers who occupy middle to senior managerial positions in their respective organisations across a number of industries and vary in terms of their race, age and marital status. A number of noteworthy findings emerged. The glass ceiling is a reality and the relative absence of women at board level indicates this. Male dominated cultures still pervade organisations and the old boys club is still reality experienced by many women. The women managers interviewed have a wide definition of organisational wrongdoing and understand the terms reporting wrongdoing and whistleblowing to be very different practices. Generally the respondents indicated that they are committed to reporting wrongdoing within their respective organisations should it occur. They also acknowledge the possible victimisation they may experience as a result of blowing the whistle. The Protected Disclosures Act (2000) was not familiar to many of the respondents and those who were aware of it did not think that it achieves its intended purpose of protecting whistleblowers. Further research may elaborate on the findings of this study and will ultimately lead to the development of theory on gender and the impact it has on whistleblowing. / Prof. J. M. Uys Dr. R. Smit
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