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Ruth Stanley 《Bulletin of Latin American research》2005,24(1):71-91
The article analyses the interaction between various forms of accountability on the basis of a case study of responses to the Federal Police of Argentina's practice of framing innocent victims. The failure of classic agencies of balance to establish accountability was compensated in this case by the creation of an ad hoc agency of oversight, an investigative commission established by the Attorney General, that interacted with social agents of accountability. The analysis points to the ambivalent role of the media in both supporting and exposing illegal police practices and shows that the cooperation between the commission and social actors was crucial to its success. 相似文献
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Ruth Jebe 《American Business Law Journal》2019,56(3):645-702
Sustainability reporting can be seen as an attempt to bring improved environmental, social, and governance (ESG) practices to mainstream business. However, this movement to mainstream is hampered by the disconnect between financial and ESG information. Both reporting streams use the concept of materiality to shape firms’ disclosure obligations, but the term carries different meanings for different organizations. One sustainability organization, the Sustainability Accounting Standards Board (SASB), has developed reporting standards to merge sustainability and financial information by leveraging the definition of materiality for financial reporting purposes. This use of financial materiality positions the SASB to collide with the Security and Exchange Commission's (SEC) hands‐off attitude to ESG reporting. In the regulatory void left by the SEC's inaction on sustainability reporting, the SASB provides the best route to reconceptualize materiality in line with society's interest in sustainable business. 相似文献
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English councils have long aspired to be ‘self-sufficient’, providing services within single jurisdictions with limited inter-local collaboration. However, by 2017 almost all local councils (97 per cent) participated in one or more frontline or back-office ‘shared service’ involving 338 distinct partnerships. We analyse this new-found enthusiasm for inter-council collaboration by performing exploratory social network analysis on organizational and financial data for all 353 English councils. We examine factors predicting collaboration and the characteristics of the service networks that result, focusing on resource, organizational and political considerations. Propensity to collaborate was found to be unpredictable, but partner choice was rational, driven by geographical proximity and similarity in organizational and resource characteristics. We argue that, according to the institutional theory of organizations, both efficiency and legitimacy influenced these reform choices, and the risks of fashionable collaboration were mitigated by careful partner selection. We highlight implications for future quantitative research into symbolic (non-instrumental) forms of collaboration. 相似文献
189.
Development of a GC-MS method for the simultaneous analysis of latent fingerprint components 总被引:1,自引:0,他引:1
Latent fingerprint residue is a complex mixture of organic and inorganic compounds. A full understanding of the composition of this mixture and how it changes after deposition is lacking. Three solvent systems were compared for the simultaneous extraction and derivatization with ethyl chloroformate of selected amino and fatty acids from a nonporous substrate (Mylar for subsequent analysis by gas chromatography-mass spectrometry. A solvent system comprised of sodium hydroxide, ethanol, and pyridine was found to be the most effective. This method was applied to the analysis of latent fingerprint residue deposited on Mylar and preliminary data are presented. Twelve amino acids (e.g., serine, glycine, and aspartic acid) and 10 fatty acids (e.g., tetradecanoic, hexadecanoic, and octadecanoic acids) were identified. The potential application of this method to further the understanding of latent fingerprint chemistry has been demonstrated. 相似文献
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The increase in both automation and precision in the analysis of geological materials has had significant impact upon forensic investigations in the last 10 years. There is however, a fundamental philosophical difference between forensic and geological enquiry. This paper presents the results of forensic geoscientific investigations of three cases of wildlife crime. Two cases involve the analysis of soils recovered after incidents of illegal badger baiting in the United Kingdom. The third case involves the illegal importation of Eleonora's Falcon (Falco eleonorae) into the United Kingdom from the Mediterranean. All three cases utilise the analysis of soils by a variety of physical, chemical and biological techniques. These involve mineral and grain size analyses, cation and anion compositions, pH, organic content and pollen analysis. The independent analysis undertaken by specialists in each of these three main fields conclude firstly, that there is a significant similarity between sediments taken at the crime site at both badger setts and with sediments recovered from various spades, shovels and clothing belonging to suspects and secondly, that the soils analysed associated with the removal of the falcon eggs in the Mediterranean contained characteristics similar in many respects to the soils of the breeding areas of F. eleonorae on the cliffs of Mallorca. The use of these independent techniques in wildlife crime detection has great potential given the ubiquitous nature of soils and sediments found in association with wildlife sites. 相似文献