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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Regional Trade Agreements And Compliance To Wto Rules, Kevin Dalglish P. Dec 2012

Regional Trade Agreements And Compliance To Wto Rules, Kevin Dalglish P.

Kevin Dalglish P.

The multilateral trading system existed first as the GATT from 1947 to 1994 and then as the WTO since 1995. Regional Trade Agreements (“RTAs”), defined as “a free-trade agreement, customs union or common market consisting of two or more countries” , however, began coming into their own only in the 1990s. Before that, there were virtually no such agreements until 1970 and less than 50 in 1990. This suggests that greater reduction in trade barriers (both tariff and non-tariff) was achieved in the earlier rounds of the GATT, which precluded the need for countries to resort to RTAs. Once, however, …


Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool, Professor Ben C Osisioma Jul 2012

Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

The spate of global scandals and corporate misadventures that began with the energy giant, Enron in the years 2000 to 2002, the Asian Financial Crisis of 1997/98, and the global Financial Meltdown of 2008, rocked the accountancy profession and sharply drew attention to the need for the profession to re-invent itself and re-define its focus in the new millennium. Accounting practitioners world-wide, have tested the limits of creative accounting, and the verdict of the marketplace is that the era of sharp and unwholesome practices are over for good. Part of the professional response to challenge of this era, is the …


La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García May 2012

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)


Las Pymes A Través Del Mercado De Valores En El Perú: Una Visión Comparada Con España, John Pineda Galarza Feb 2012

Las Pymes A Través Del Mercado De Valores En El Perú: Una Visión Comparada Con España, John Pineda Galarza

John Pineda Galarza

En el presente Working Paper se pone en evidencia el problema por el que atraviesan las medianas empresas, que como parte de su crecimiento en el mercado buscan una forma alternativa de financiación. En ese contexto, se plantea como alternativa al mercado bursátil a través de emisiones de Instrumentos de Corto Plazo; sin embargo, aunque a la fecha existen medianas empresas financiándose por esta modalidad aun no hay muchos inversionistas interesados en adquirir estos valores echando por tierra el tiempo e inversión realizada por estas empresas. En el presente artículo de investigación se analizan los principales problemas identificando a los …


Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García Feb 2012

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.


Trust After The Global Financial Meltdown, P. Werhane, Laura Hartman, D. Bevan, K. Clark, C. Archer Jan 2012

Trust After The Global Financial Meltdown, P. Werhane, Laura Hartman, D. Bevan, K. Clark, C. Archer

Laura Hartman

Over the last decade, and culminating in the 2008 global financial meltdown, there has been an erosion of trust and a concomitant rise of distrust in domestic companies, multinational enterprises, and political economies. In response to this attrition, this paper presents three arguments. We propose that the stakes of violating public trust are particularly high in light of the asymmetry between trust and distrust; we identify a constellation of key barriers to overcoming distrust that companies face in the current environment; and we argue that, notwithstanding these challenges, these phenomena are not fatal and can be addressed through a holistic …