Emerald | International Journal of Law and Management | Table of Contents

Editorial

literatinetwork@emeraldinsight.com (Christopher James Stanley Gale) — Wed, 03 Jul 2013 00:00:00 +0100

Abstract

Not available.

A Critique of Corporate Governance in China

literatinetwork@emeraldinsight.com (Liang Guo, Clive Smallman, Jack Radford) — Wed, 03 Jul 2013 00:00:00 +0100

Abstract

Purpose - Offers a critique of corporate governance in China.Design/methodology/approach - The critique is based upon a literature review and secondary data sources.Findings - The Chinese government has made efforts to strength the effectiveness of corporate governance in state-owned enterprises. However, existing research shows that some governance mechanisms that are effective in Western countries have no significant or negative impacts on firm performance in China. An apparent reason for this is the strong relationship between state-owned enterprises and the government.Research limitations/implications - -Practical implications - -Originality/value - Policy implications are offered as a means to improve corporate governance in China.

SME`s and the business reality of Estonia`s tax regulation environment.

literatinetwork@emeraldinsight.com (paul gordon dickinson) — Wed, 03 Jul 2013 00:00:00 +0100

Abstract

Purpose - This article examines academic literature and the taxation regulatory environment in Estonia in relation to small and medium enterprises (SME’s).The objective of the paper is to identify key areas of the taxation regulatory environment which affects SME's and assess and link important academic literature in relation to those areas with the empirical research. In effect to explore that business reality including Estonia`s Soviet historical background and compliance with her EU membership taxation obligationsDesign/methodology/approach - This exploratory paper makes use of World Bank Surveys, primary tax law sources together with qualitative empirical research from an SME manager and taxation law firm both from within the country assessed. Findings - It confirms the correlation between economic growth and taxation and identifies the ‘key’ aspects of the taxation regulatory environment for an SME through academic literature reviewed which is linked with the empirical research.This qualitative research provides in-depth information and fills gaps from previous quantitative research. It emphasises a very positive progression including significant electronic development and compliance with EU directives and regulations has been made by Estonia encouraging SME activity. Practical implications - This research demonstrates the business reality of the Estonian taxation regulatory environment. Unofficial costs, a legacy from the Soviet period are virtually non-existent within the Estonian taxation system. Gaps within World Bank Surveys are filled by the interviews, which give a grass-roots perspective on taxation regulation affecting an SME. Originality/value - The research highlights the importance of the taxation regulatory environment and the reality of the regulation and compliance work for SME’s within a relatively new EU Member State. Estonia is an important country within Europe's ‘Northern Dimension’ and a former member of the Soviet Union Consequently any assessment of it's taxation environment can be used as a guideline/ model for others from similar backgrounds with similar aspirations.

India’s Right to Information Act, 2005: A Catalyst for Good Governance

Wed, 03 Jul 2013 00:00:00 +0100

Abstract

Purpose - The purpose of this paper is to analyze and assess the efficacy of the India’s one of the path breaking and trend setting enactments of recent origin, viz., Right to Information Act, 2005 in promoting transparency, accountability and probity in governance process at the national and sub-national level and how it is useful as a potent legal tool in fighting against and preventing maladministration, bad governance and venality in the governance process at different levels of administration in India.Design/methodology/approach - The paper focuses on the doctrine study by tracing out the historical background of the Citizens’ Right to Information and an overview of the Right to Information Act-2005. It also comprehensively discusses the meaning of information and right to know under the Indian constitution framework and how its boundaries have been further widened with the enactment and enforcement of the Right to Information Act, 2005. Further, the paper highlights how the citizens are empowered to have unhindered access to information under the Act on par with the legislators. Findings - The paper discloses that the Right to Information Act, 2005 has undoubtedly immense benefits for the Indian polity in the form of strengthening of democratic process and promoting good governance practices. Practical implications - The study throws ample light on how the informed and empowered citizenly is imperative for a meaningful democracy and also in promoting good governance and exposing mal-administration.Originality/value - The study on the path breaking enactment of recent origin in a young democracy like India has paramount contemporary significance for young and transitional democracies across the World for strengthening democratic systems and promoting good governance.

Police Leadership Roles: Empirical Study of Management Attitudes.

literatinetwork@emeraldinsight.com (Geoff Dean, Petter Gottschalk) — Wed, 03 Jul 2013 00:00:00 +0100

Abstract

Purpose - This paper presents empirical results from a study of attitudes of police managers to different leadership roles in their jobs in two police districts in Norway. Design/methodology/approach - A questionnaire was developed and administered among police managers in two police districts in Norway. Participants in leadership programs were selected for this survey research carried out in March and April 2010. Follo police district and Hedmark police district had a total of 130 participants in these programs with 60 managers from Follo and 70 managers from Hedmark. Findings - The personnel leader role was found to be most important, followed by the resource allocator role. Responding police managers reported that the felt least competent in the liaison role. Research limitations/implications - Limitations were the relatively small sample size restricted the use of sophisticated statistical tools and the generalisability of results to police services other than Norway. Practical implications - Key implications are the necessary shift from resource allocation to personnel leadership and potential for role conflict. Originality/value - This is the first survey of its kind of Norwegian police managers.

The Influence of the Gender and Race of the Judge and the Type of Discrimination Charge on Court Case Outcomes

Wed, 03 Jul 2013 00:00:00 +0100

Abstract

Purpose - This study examines whether the demographics of the US federal judiciary and the type of employment discrimination charge influence federal employment discrimination case outcomes. Design/methodology/approach - The outcomes of 401 randomly selected employment discrimination cases were examined by utilizing chi square analysis to test the interaction effects of race and gender along with four different charges of employment discrimination. Findings - The findings suggest that the outcomes of employment discrimination cases are a function of the interaction of the judges’ gender and race along with the type of discrimination charge (e.g., gender, race, age, or disability discrimination) involved in the case.Research limitations/implications - More research studies with larger cell sample sizes for certain discrimination claims should be conducted to ascertain the validity of the current results. Practical implications - Potential litigants in employment discrimination cases (both plaintiffs and defendants) may find these results relevant in determining their chances for success in the courtroom.Originality/value - Previous research regarding the influence of the sex and race of the judge on court case outcomes has yielded contradictory and confusing findings. However, by controlling for the possible influence of the type of charge involved in the cases, the findings of the current study suggest that judges’ ruling are a function of the interaction of the judges’ demographic characteristics with the type of discrimination charge.