Whistleblowing as a new regulatory instrument in global governance: the case of tax evasion

Abstract

The cross-border impacts of whistleblowing recently have become far more visible and consequential, as evident with the ‘Paradise’ and ‘Panama Papers’ leaks, which exposed tax and other financial wrongdoings of prominent personalities around the world, leading to scandals, resignations and prosecutions. Despite its new prominence, whistleblowing often continues to be seen as a series of ad hoc chance acts. We argue instead that whistleblowing is an increasingly institutionalized regulatory tool that is enabled by an emergent ‘whistleblowing system’, with similarities to other new forms of informal global governance. Whistleblowing can be controversial, and we develop a framework for assessing whether any particular whistleblowing event and the system that enables it are in the public interest. We then apply this analysis to the case of global tax evasion. We conclude that a whistleblowing system can make important contributions to difficult cross-border regulatory challenges such as tax evasion, especially where other governance systems fail.     

Truth,Lies, and Videotape: An Investigation of the Ability of Federal Parole Officers to Detect Deception

The ability of a group of Canadian federal parole officers to detect deception was investigated over the course of 2 days of lie detection training. On the first day of training, 32 officers judged the honesty of 12 (6 true, 6 fabricated) videotaped speakers describing personal experiences, half of which were judged before and half judged after training. On the second day, 5 weeks later, 20 of the original participants judged the honesty of another 12 videotapes (again, 6 pre- and 6 posttraining). To isolate factors relating to detection accuracy, three groups of undergraduate participants made judgments on the same 24 videotapes: (1) a feedback group, which received feedback on accuracy following each judgment, (2) a feedback + cue information group, which was given feedback and information on empirically based cues to deception, and (3) a control group, which did not receive feedback or cue information. Results indicated that at baseline all groups performed at or below chance levels. However, overall, all experimental groups (including the parole officers) became significantly better at detecting deception than the control group. By the final set of judgments, the parole officers were significantly more accurate (M = 76.7%) than their baseline performance (M = 40.4%) as well as significantly more accurate than the control group (M = 62.5%). The results indicate that detecting deceit is difficult, but training and feedback can enhance detection skills.     

The quantification of fingerprint quality using a relative contrast index

Research into fingermark enhancement techniques has traditionally used visual comparisons and qualitative methods to assess their effectiveness based on the quality of the developed fingermark. However, with increasing research into the optimisation of these techniques the need for a quantitative evaluative method has arisen. Parameters for acceptable fingerprint quality are not well defined and generally encompass clear, sharp edges and high levels of contrast between the fingermark ridges and background material. Using these current parameters, a conclusive measurement of fingerprint quality and thus the effectiveness of development techniques cannot be achieved.This study presents a model through which an aspect of fingerprint quality can be objectively and impartially measured based on a relative contrast index, constructed through measuring the reflective intensity of the fingermark ridges against the background material. Using a fibre-optic spectrophotometer attached to a microscope with axial illumination, the intensity counts of the ridge detail and background material were measured and a logarithmic contrast index constructed. The microscope and spectrophotometer parameters were experimentally tested using a standard colour resolution chart with known reflective properties. The protocol was successfully applied to four sample groups: black inked fingerprints on white paper; latent fingermarks on white paper developed separately with ninhydrin and physical developer; and fingermarks in blood deposited on white tiles and enhanced with amido black. The contrast indices obtained quantitatively reflect the level of contrast and provide an indication of fingerprint quality through a numerical representation rather than previous qualitative methods. It has been suggested that the proposed method of fingerprint quantification may be viable for application in the forensic research arena as it allows the definitive measurement of contrast to aid the evaluation of fingermark detection and enhancement techniques.     

Sodium monochloroacetate poisoning of greenfinches.

A large number of passerine birds, mainly greenfinches, were found dead or dying in a hedgerow close to a field of onions recently sprayed with sodium monochloroacetate (SMCA). An analytical method is described for isolating monochloroacetic acid from bird tissues, as its potassium salt, by ion exchange chromatography. The ion exchange eluate is evaporated to dryness, acidified, extracted with ether and the ethereal extract methylated with diazomethane. The concentration of the methyl ester of monochloroacetic acid is determined using the Mass Selective Detector in the selected ion mode. Chemical analysis confirmed the exposure of the birds to SMCA. It is calculated that 50 microliter of spray contained the lethal dose of SMCA for a greenfinch.     

Advance directives and the persistent vegetative state in Victoria: a human rights perspective

With advances in medical technology, it is now possible to sustain the life of a person in a persistent vegetative state (PVS) until a decision is made to withhold or withdraw life-sustaining treatment. Who makes that decision? Under the Medical Treatment Act 1988 (Vic) there is no legally enforceable right for a person to choose, in advance, what intervention that person will and will not accept if he or she ends up in a PVS. The best that can be achieved is that a person can appoint an agent who is empowered to refuse medical treatment on the person's behalf in the event of incompetence. It is suggested that this mechanism ignores two fundamental human rights: self-determination and the inherent right to dignity. This article proposes the development of an advance directive mechanism that provides for a person to refuse, in advance, specified intervention, thereby respecting fundamental human rights and alleviating the existing need for an agent to second-guess a person's desires and best interests.