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This working paper addresses the effectiveness of compliance management systems (CMS). The objective is to answer the question whether CMS are effective, and to consider the limits of compliance. For this purpose, the highly legalistic topic is considered in the context of business ethics and behavioural economic foundations. The review of effectiveness is based on the seven basic components set out in the Assurance Standard of the Institut der Wirtschaftsprüfer in Deutschland e. V. [Institute of Public Auditors in Germany, Incorporated Association] (IDW AssS 980).
To answer this question, reference is made to the three levels of business ethics and to selected behavioural economics concepts. For example, performance pressure, peer pressure and variable compensation schemes encourage opportunistic behaviour. It is argued that corporate compliance depends significantly on the behaviour of single individuals and their environment. Especially in the context of economic activity and competition, compliance cannot be equated to morality and ethics, or be expected as a matter of course. On the whole, the interdisciplinary consideration of corporate compliance demonstrates a natural limit whenever ethical and moral standards are contrary to economic interests.
Consumption Corridors: Living a Good Life within Sustainable Limits
explores how to enhance peoples’ chances to live a good life in a world of ecological and social limits.
Rejecting familiar recitations of problems of ecological decline
and planetary boundaries, this compact book instead offers a spirited explication of what everyone desires: a good life. Fundamental
concepts of the good life are explained and explored, as are forces
that threaten the good life for all. The remedy, says the book’s seven
international authors, lies with the concept of consumption corridors, enabled by mechanisms of citizen engagement and deliberative
democracy.
Across fve concise chapters, readers are invited into conversation about how wellbeing can be enriched by social change that joins
“needs satisfaction” with consumerist restraint, social justice, and
environmental sustainability. In this endeavour, lower limits of consumption that ensure minimal needs satisfaction for all are important, and enjoy ample precedent. But upper limits to consumption,
argue the authors, are equally essential, and attainable, especially in those domains where limits enhance rather than undermine essential
freedoms.
The Internationalisation of Higher Education - Perspectives from the THEA Ukraine Project and Beyond
(2021)
The Ukrainian higher education system has undergone a number
of developments since Ukraine committed itself to the Bologna
Process in 2005. Internationalisation and quality assurance in higher
education have thus become two core policy issues to aid Ukraine’s
efforts in becoming a full member of the European Higher
Education Area.
Within the THEA Ukraine project (October 2019 – September 2021),
32 Ukrainian Higher Education Administrators received training
in the field of internationalisation in higher education and science
management. The participants worked on individual application
projects to foster the international orientation of their home
institutions, which are located all over Ukraine.
The implementation of this project has provided material for a
number of case study descriptions of projects undertaken in the
THEA Ukraine framework, as well as general perspectives on
internationalisation in higher education; this anthology covers
both of these aspects.