Institutionalising the war against corruption: new approaches to assets tracing and recovery

2020 ◽  
Vol 27 (1) ◽  
pp. 217-230
Author(s):  
Ehi Eric Esoimeme
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Research Papers ◽  
Content Type ◽  
The Public ◽  
Asset Recovery ◽  
Recovery Scheme ◽  
The Usa ◽  
Nigerian Government ◽  
The Uk

Purpose This paper aims to critically analyse the existing framework on assets tracing and recovery in Nigeria. It will thereafter provide analysis of the asset and recovery measures of advanced countries such as the USA and the UK. The results from the analysis will yield maximum insight and help the Nigerian Government to make better policies and laws on assets tracing and recovery. Design/methodology/approach This paper will rely on primary and secondary data drawn from the public domain. It will also rely on documentary research. Findings This paper determined that the Nigeria asset recovery scheme is likely to be more effective if Nigeria adopts the approach of the UK and the USA. Research limitations/implications This paper will suggest new ways for assets tracing and recovery. The suggested approaches/methods are being used in advanced countries such as the UK and the USA. Originality/value Previous research papers have extensively discussed the problems faced with assets tracing and recovery from a prohibitive and investigative standpoint. This paper will discuss the topic from a preventive standpoint with little focus on investigative mechanisms.

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

They teach, but do they apply?

2019 ◽  
Vol 10 (3) ◽  
pp. 743-766
Author(s):  
Anete Petrusch ◽  
Guilherme Luís Roehe Vaccaro ◽  
Juliane Luchese
Keyword(s):  
Design Methodology ◽  
Additional Data ◽  
Effective Sample Size ◽  
Exploratory Research ◽  
Lean Thinking ◽  
Content Type ◽  
Administrative Services ◽  
The Usa ◽  
And Performance ◽  
The Uk

Purpose Although discussed for more than 20 years, information about Lean adoption in higher education institutions (HEIs) is scarce, especially in developing countries. This research aims to investigate the degree of Lean thinking adoption on administrative services of Brazilian private HEIs. The results are compared to studies from USA and UK, highlighting the maturity on enablers, principles, tools and performance measures related to Lean. Design/methodology/approach A quantitative survey research was carried out. The instrument is adapted for HEIs from the proposal of Malmbrandt and Åhlström (2013) for Lean services. Cronbach’s alpha and factor analysis were used to validate the adapted instrument. Additional data analysis was based on non-parametric tests. Findings No evidence of broad implementation of Lean thinking in administrative processes of Brazilian private HEIs was found, with the adoption being incipient. The results are convergent to those presented by other studies in the USA and the UK. There is a gap between the existing knowledge about Lean in the academic sphere of the HEIs and its application on their academic processes. Research limitations/implications The effective sample size was of 47, despite contacts being sent to 2,090 institutions. This sample allows exploratory research, although further research is required. Results are adherent to those found in research from other countries. Originality/value The research presents descriptive and exploratory results regarding the adoption of Lean in Brazilian HEIs. No previous similar research was found in the literature.

A systematic review of Lean in healthcare: a global prospective

2019 ◽  
Vol 36 (8) ◽  
pp. 1370-1391 ◽  
Author(s):  
Jiju Antony ◽  
Vijaya Sunder M. ◽  
Raja Sreedharan ◽  
Ayon Chakraborty ◽  
Angappa Gunasekaran
Keyword(s):  
Systematic Review ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Healthcare Sector ◽  
Future Research ◽  
Motivating Factors ◽  
Healthcare Organizations ◽  
Content Type ◽  
The Usa ◽  
The Uk

Purpose Fostered by a rapid spread beyond the manufacturing sector, Lean philosophy for continuous improvement has been widely used in service organizations, primarily in the healthcare sector. However, there is a limited research on the motivating factors, challenges and benefits of implementing Lean in healthcare. Taking this as a valuable opportunity, the purpose of this paper is to present the key motivating factors, limitations or challenges of Lean deployment, benefits of Lean in healthcare and key gaps in the literature as an agenda for future research. Design/methodology/approach The authors used the secondary data from the literature (peer-reviewed journal articles) published between 2000 and 2016 to understand the state of the art. The systematic review identified 101 articles across 88 journals recognized by the Association of Business Schools ranking guide 2015. Findings The systematic review helped the authors to identify the evolution, current trends, research gaps and an agenda for future research for Lean in healthcare. A bouquet of motivating factors, challenges/limitations and benefits of Lean in healthcare are presented. Practical implications The implications of this work include directions for managers and healthcare professionals in healthcare organizations to embark on a focused Lean journey aligned with the strategic objectives. This work could serve as a valuable resource to both practitioners and researchers for learning, investigating and rightly adapting the Lean in the healthcare sector. Originality/value This study is perhaps one of the comprehensive systematic literature reviews covering an important agenda of Lean in Healthcare. All the text, figures and tables featured here are original work carried by five authors in collaboration (from three countries, namely, India, the USA and the UK).

scholarly journals The tangled web of mobile telecommunication mergers: Hutchison Whampoa, Telefónica and BT

Info ◽  
2016 ◽  
Vol 18 (2) ◽  
pp. 17-37 ◽  
Author(s):  
Peter Curwen ◽  
Jason Whalley
Keyword(s):  
Secondary Data ◽  
Mobile Telecommunication ◽  
Mobile Telecommunications ◽  
Content Type ◽  
The Public ◽  
Secondary Sources ◽  
Corporate Strategies ◽  
Telecommunication Companies ◽  
Telecommunications Market ◽  
The Uk

Purpose – This paper aims to demonstrate how consolidation within Europe’s mobile telecommunication markets requires willing buyers and sellers. Design/methodology/approach – After highlighting the resurgence in merger and acquisition (M & A) activity in mobile telecommunications, the paper draws on a variety of secondary sources to analyse the strategies of three companies. Findings – The paper highlights the interwoven nature of the strategies of three companies: BT, Hutchison Whampoa and Telefónica. BT has returned to the mobile telecommunications market in the UK, with the company it did not acquire being purchased by Hutchison. As Hutchison implements a “double or quits” strategy in Europe, it has acquired operations from Telefónica, which, in turn, has exited most of its non-Spanish European operations to focus on Latin America. Research limitations/implications – The paper relies on secondary data and thus highlights the challenges of doing so and the need for more information regarding M & As to be in the public domain. Practical implications – There is a need to adopt a sector-wide or regional approach for analysing the strategies of telecommunication companies. Originality/value – The paper uniquely provides an overview of three corporate strategies to show how they interact with one another.

scholarly journals The purposes, promises and compromises of extinction accounting in the UK public sector

2018 ◽  
Vol 31 (3) ◽  
pp. 875-899 ◽  
Author(s):  
Kenneth Weir
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Environmental Accounting ◽  
Species Loss ◽  
Content Type ◽  
The Public ◽  
Corporate Context ◽  
Trade Offs ◽  
Ecological Criteria ◽  
The Uk

Purpose The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations of the public sector context. Design/methodology/approach The paper analyses the use of extinction accounting in three separate case organisations, conducting a total of 21 interviews across the three cases. Interviews were conducted with a range of organisational participants each having experience with extinction accounting. Findings Interviews reveal a number of common uses and applications of extinction accounting across the three councils. Practices are used to generate reports on species loss and recovery within each region, and to facilitate planning for species protection and recovery. However, in attempting to use this information, key trade-offs emerge between satisfying economic and ecological criteria, and even trade-offs are created regarding development of protection schemes. This leads to a subversion of extinction accounting. Research limitations/implications Commensurate with prior studies in the corporate context, the study finds the presence of an economic logic impinging upon ecological decision making, suggesting that practices of extinction accounting may be affected by the same acknowledged economic motivations that reside in corporate attempts to account for nature. Originality/value The paper makes an important contribution by evaluating the public sector context of extinction accounting, which is lacking in existing research. The findings relating to the public sector use of species and extinction information also provide a useful context to understand how relatively new social and environmental accounting practices are deployed in organisations, as well as some indication of their effectiveness and limitations.

Artificial intelligence: accelerator or panacea for financial crime?

2019 ◽  
Vol 26 (2) ◽  
pp. 634-646 ◽  
Author(s):  
Peter Yeoh
Keyword(s):  
Artificial Intelligence ◽  
Secondary Data ◽  
Financial Crime ◽  
Public And Private ◽  
Content Type ◽  
Competitive Edge ◽  
Business Cases ◽  
The Usa ◽  
The Uk ◽  
Administrative Sanctions

PurposeThis purpose of this viewpoint is to address the intended good and unintended bad impacts of artificial intelligence (AI) applications in financial crime.Design/methodology/approachThe paper relied primarily on secondary data resources, business cases and relevant laws and regulations, and it used a legal-economics perspective.FindingsCurrent AI systems could function as antidotes or accelerator of financial crime, in particular cybercrime. Research suggests criminal law could be applied via three approaches to curb these cybercrimes. However, others considered this to be an inappropriate mechanism to hold AI agents accountable, as present AI systems were not deemed capable of making ethically informed choices. Instead, administrative sanctions would be considered more appropriate for now. While keeping vigilance against AI malicious acts, regulatory authorities in the USA and the UK have opted largely for the innovation-friendly, market-oriented, permissionless approach over the state-interventionist stance so as to maintain their global competitive edge in this domain.Originality/valueThe paper reinforced the growing arguments that AI applications should be deployed more as panacea for financial crimes rather than being abused as crime accelerators. There equally though is the need for both public and private sectors to be mindful of the unintended negative, harmful consequences to society, especially those connected to cybercrime. This implied the further need to beef up attention and resources to help mitigate these risks.

scholarly journals The ShaRInK framework: a holistic perspective on key categories of influences shaping individual perceptions of knowledge sharing

2015 ◽  
Vol 19 (4) ◽  
pp. 770-790 ◽  
Author(s):  
Alexander Schauer ◽  
Ana Cristina Vasconcelos ◽  
Barbara Sen
Keyword(s):  
Knowledge Sharing ◽  
Design Methodology ◽  
Content Type ◽  
Individual Level ◽  
Individual Perceptions ◽  
Information Technology Services ◽  
Technology Services ◽  
The Usa ◽  
The Uk

Purpose – This paper aims to present a holistic framework, termed ShaRInK (Sharer, Relations, Institution, Knowledge), that depicts key categories of influences that shape individual perceptions of knowledge sharing within an organisational setting. Design/methodology/approach – An exploratory and qualitative case study strategy in which empirical data were gathered from 24 interviewees that were based in four different branches (i.e. China, The Netherlands, the UK and the USA) of a single information technology services organisation. Findings – The findings led to a holistic framework that depicts four key categories of influences that shape knowledge sharing from an individual perspective: attitudes and characteristics of the sharers, relations between the sharers, institutions which act as a united entity on sharer perceptions and knowledge itself. Furthermore, the four key influences not only shape knowledge sharing independently but are intertwined and have a synergistic effect. The ShaRInK framework is formed by combining these. Originality/value – The findings indicate that knowledge sharing from an individual-level perspective is a more complex phenomenon than currently portrayed in the literature. All four key influences, each being fundamentally different in nature, and their relationships should be taken into account. Equally, the ShaRInK framework can be applied by organisations when developing a knowledge-sharing strategy or auditing existing strategies.

Implications of online funding regulations for small businesses

2014 ◽  
Vol 22 (4) ◽  
pp. 349-364 ◽  
Author(s):  
Peter Yeoh
Keyword(s):  
Small Businesses ◽  
Global Financial Crisis ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Content Type ◽  
Investment Opportunities ◽  
The Usa ◽  
Small Investors ◽  
The Uk

Purpose – This paper aims to examine the implications of exemptions to facilitate small businesses’ access to crowdfunding (CF) schemes. The aftermath of the 2008 global financial crisis and even now witnessed many small profits and non-profits encountering significant difficulties in accessing funding from the conventional sources and on many occasions have to turn to the newly emerging Internet-enabled donation or product compensation CF schemes. Access to securities-based CF schemes has, however, been seriously difficult due to securities laws obstacles. Regulatory authorities in the USA and the UK have responded with exemptions to facilitate small businesses’ access to CF. Design/methodology/approach – The paper driven by the qualitative doctrinal approach would rely extensively on primary data from the applicable regulations and secondary data from industry sources and other publicly available commentaries. Findings – Securities-based CF schemes hitherto heavily restricted in the USA and the UK are under current regulatory interventions-accorded exemption status, thereby enabling enhanced access for those small businesses seeking alternatives to conventional financing and enhanced investment opportunities for small investors. The paper’s preliminary analysis suggests that the proposed new regulatory rules in the USA and the UK are generally well-balanced with adequate small investors’ protection, while simultaneously not hampering the innovative growth of small businesses with excessive restrictions. Further, the preparedness of the regulators to fine-tune the proposed rules as the CF industry evolves would likely ensure its orderly growth, thereby helping to address various humanitarian and social challenges in these jurisdictions. Originality/value – The added value of the analysis lies in its substantive evaluation of the proposed rules in both jurisdictions to ascertain the feasibility of securities-based CF schemes as alternatives for small businesses in relation to traditional financing and enhanced investment opportunities for small unsophisticated investors.

From persuasive to authoritative speech genres

2014 ◽  
Vol 27 (8) ◽  
pp. 1271-1307 ◽  
Author(s):  
Hanne Nørreklit ◽  
Robert W. Scapens
Keyword(s):  
Design Methodology ◽  
Original Version ◽  
Research Papers ◽  
Content Type ◽  
Speech Genres ◽  
The Us ◽  
Academic Researchers ◽  
The Usa ◽  
Speech Genre ◽  
Persuasive Speech

Purpose – The purpose of this paper is to contrast the speech genres in the original and the published versions of an article written by academic researchers and published in the US practitioner-oriented journal, Strategic Finance. The original version, submitted by the researchers, was rewritten by a professional editor in the USA before it was published. Design/methodology/approach – The paper analyses the “persuasive” speech genre of the original version and the “authoritative” speech genre of the published version. Findings – Although it was initially thought that the differences between the two versions were due to differences in the forms communication used by academics and practitioners, as the analysis progressed it became clear that the differences the authors were observing could be traced to more profound differences in philosophical assumptions about the “way of understanding and constructing a world”. Research limitations/implications – The choice of language and argumentation should be given careful attention when the authors craft the accounting frameworks and research papers, and especially when the authors seek to communicate the findings of the research to practitioners. However, the authors have focused on just one instance in which a text written by academics was re-written for publication in a practitioner journal. Originality/value – The paper contrasts the rationalism of the persuasive speech genre and the pragmatism of the authoritative speech genre. It cautions academic researchers against uncritically adopting specific speech genres, whether they are academic or practitioner speech genres, without carefully reflecting on their relevance and implications for understanding the nature of the phenomenon being discussed.

Georgia rural hospital authorities as “shadow governments”

2018 ◽  
Vol 21 (2) ◽  
pp. 98-112
Author(s):  
Mary Eleanor Rawlings Wickersham ◽  
Robert Yehl
Keyword(s):  
Local Government ◽  
Design Methodology ◽  
Descriptive Analysis ◽  
Public Information ◽  
Content Type ◽  
The Public ◽  
Private Interests ◽  
The Usa ◽  
Special District

Purpose The tenuous financial viability of many of Georgia’s rural hospitals has driven increased scrutiny of the hospital authorities (HAs) that own and govern them. HAs are a type of “special district” established in state law to allow for specialization of function, while evading statutes that can limit local government borrowing and multi-year contracts. The paper aims to discuss this issue. Design/methodology/approach This paper uses a case example to introduce transparency and accountability in one local Georgia hospital and expands to include a descriptive analysis of transparency measures in 29 rural Georgia HAs. Findings Findings indicate that, like many other special districts in Georgia and the USA, Georgia’s rural HAs often act more like private entities than the public organizations they are. The lack of transparency demonstrated in this sector limits access to public information and reduces opportunities for citizen engagement, a necessary component of representative institutions. Research limitations/implications This case study is limited to Georgia HAs; however, the data support the lack of accountability and transparency found in many special district governments. Originality/value The lack of transparency in all of the organizations reviewed in this study demonstrates blurred lines between between public matters and private interests and raises questions of transparency, a key value in democracies.

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