Overseas financial investigation of organised crime

2015 ◽  
Vol 18 (3) ◽  
pp. 371-381 ◽  
Author(s):  
Rick Brown ◽  
Samantha Gillespie
Keyword(s):  
Design Methodology ◽  
Effective Means ◽  
Secondary Analysis ◽  
Organised Crime ◽  
Quality Of Information ◽  
Content Type ◽  
Practical Implications ◽  
Insight Into

Purpose – The purpose of this paper is to explore the problems that arise when undertaking a financial investigation that involves tracing assets in foreign jurisdictions. Design/methodology/approach – The paper is based on a secondary analysis of data collected as part of a qualitative study of the role of financial investigation in tackling organised crime. This was based on interviews with investigating officers, financial investigators and Crown Prosecution Service representatives associated with 60 cases. Of the 60 cases, 36 were found to have an international dimension. Findings – The study found a number of problems with undertaking overseas financial investigations. These included problems with the letter of request process, difficulties tracking assets in some countries and problems with tracing funds transferred through money service bureaux. Informal contact on a police-to-police basis was generally considered an effective means of improving the quality of information received. Research limitations/implications – This study is based on just 60 cases of organised crime in which financial investigation was used. The extent to which these findings can be generalised to other cases is unclear. Practical implications – The study highlights the most common obstacles to overseas financial investigation that should be addressed. In addition, the importance of informal contact with overseas police jurisdictions may highlight a means of improving requests for assistance. Originality/value – This paper provides an important insight into the views of operational staff undertaking overseas financial investigations and as such highlights the particular difficulties in this work.

What makes court-referred mediation effective?

2014 ◽  
Vol 25 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Amira Galin
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Process And Outcome ◽  
Refusal To Participate ◽  
The Impact ◽  
Practical Implications ◽  
Theoretical Insight ◽  
Insight Into ◽  
Low Rate

Purpose – The purpose of this paper is to obtain insight into court-referred mediation in the Israeli Labor Courts, by analyzing its processes and outcomes, as a function of tactics used by both the disputants and the mediator. Design/methodology/approach – Observation of 103 court-referred mediations, for each of which a detailed process and outcome were documented. Data on disputants' refusal to participate in the mediation was also collected. At the end of each mediation case, disputants were given a questionnaire in which they expressed their satisfaction with the outcome and their evaluation of the mediator's contribution. Findings – A low rate of refusal to participate in court-referred mediation was found. Also, the higher the ratio of soft tactics to pressure tactics employed (by all parties involved) during the process, the higher the rate of agreements. Mediators use significantly more soft tactics than disputants, and are more active in using tactics. The two significant variables that predict the mediation's agreement are the ratio between soft tactics to pressure tactics used by all parties, and mediator contribution to the process. Practical implications – The significant role of soft tactics in the process, outcome, and satisfaction of court-referred mediation may serve as a guideline for disputants and mediators. Originality/value – This unique research, which examines the impact of tactics on court-referred mediation, may provide added and significant theoretical insight into its process and outcome, as well as a better understanding of other “hybrid” (compulsory at the beginning, voluntary at the end) mediations.

Copa America: a resource-based theory of football talent

2019 ◽  
Vol 25 (3/4) ◽  
pp. 176-191
Author(s):  
Peter Omondi-Ochieng
Keyword(s):  
Logistic Regression ◽  
Design Methodology ◽  
Binary Logistic Regression ◽  
Content Type ◽  
Independent Variables ◽  
Football Team ◽  
Practical Implications ◽  
Resource Based Theory

Purpose Guided by the resource-based theory, the purpose of this study was to predict the role of football talent in the Federation Internationale de Football Association (FIFA) rankings of the men’s national football teams in the Copa America zone. Design/methodology/approach The study used archival data of Copa American national football teams. The dependent variable was FIFA rankings, and the independent variables were football talent (measured by the stocks of amateur footballers, professional footballers and football officials). Statistical analysis was performed using Kendall tau statistic and binary logistic regression. Findings The binary logistic regression results indicated that FIFA rankings were statistically and significantly associated with the stock of football officials and professional footballers – but not amateur footballers. The predictive model explained 80 per cent of the variance. Research limitations/implications The study focused exclusively on the stock of football talent in each nation, and not alternative determinants of national football team competitiveness as economic power and quality of professional football leagues, among others. Practical implications The stocks of professional footballers and football officials are valuable sources of competitive advantage (CA) in national football team rankings. Originality/value The study highlighted the uniqueness and distinctiveness of a nation possessing large stocks of professional footballers which can boost the CA and rankings of Copa American national football teams.

scholarly journals The transparency of CSUC member university libraries

2019 ◽  
Vol 40 (8/9) ◽  
pp. 558-569 ◽  
Author(s):  
Carina Rey Martin ◽  
Concepción Rodriguez Parada ◽  
Enric Camón Luis
Keyword(s):  
Design Methodology ◽  
University Libraries ◽  
Quality Of Information ◽  
Content Type ◽  
Lack Of Information ◽  
Public Money ◽  
University Services ◽  
Library Websites ◽  
Practical Implications

Purpose The purpose of this paper is to analyse the level of transparency of the libraries of Catalan universities that are members of the Consortium of University Services of Catalonia (CSUC). Design/methodology/approach The analysis involved reviewing the information available on the websites of the ten libraries belonging to CSUC. For each library’s website, the presence of 18 indicators was explored. These indicators had been defined by the Commitment and Transparency Foundation (Spain). Findings There is a notable difference between the level of transparency of Catalan universities and their libraries. Moreover, the universities’ culture of transparency is not reflected in that of the libraries. Four of the libraries can be considered transparent because they have accomplished from 12 to 18 indicators; three can be considered “translucent”, due to their indicators ranging from 11 to 7 points; and three are considered opaque as a result of obtaining from 1 to 5 indicators. Practical implications There is a need to review the volume and quality of information that can be consulted on library websites, considering that all services and entities funded with public money must inform citizens of the principles that govern their management and the results obtained. Originality/value The information regarding transparency is incomplete and should be organised with parameters that make it easier to find. Libraries that occupy the lowest positions in the ranking all belong to private universities. Their poor results are due to the lack of information justifying their management or providing information on how the service is organised. Some conclusions of this study are very similar to those of the study on Madrid’s Madroño Consortium (Pacios Lozano, 2016) which has been taken into account in this paper.

Old horizons of organised-white collar crime

2015 ◽  
Vol 22 (3) ◽  
pp. 305-317 ◽  
Author(s):  
Bojan Dobovšek ◽  
Boštjan Slak
Keyword(s):  
White Collar Crime ◽  
White Collar ◽  
Organised Crime ◽  
Main Method ◽  
Content Type ◽  
Proper Definition ◽  
Practical Implications ◽  
Insight Into ◽  
Shed Light

Purpose – The purpose of this paper is to show the interconnectivity between the economic sphere, governance and organised crime and to shed light on the role of white-collar crime and show that constant redefining of the term “organised crime” has certain downfalls. Design/methodology/approach – Methods of analysis and examination of relevant domestic and foreign primary and secondary resources and legal acts are used. The paper is theoretical in nature, as review of literature was the main method used for our argumentation. Findings – The term and phenomena of organised crime have now long enjoyed the attention of many researchers, institutions, policymakers and others. And yet, in this quest for unification, proper definition and classification, it seems that we have somewhat strayed from that original idea of what organised crime represented in the period when this term was first coined. Unfortunately, by doing so, we failed to include the most dangerous forms of behaviour, i.e. (some, not all!) white-collar crime, which falls within the scope of organised crime. Practical implications – Despite the fact that ideas presented in this paper belong to the old masters of criminology, they have lately been slightly forgotten. The paper is therefore useful to those who are interested in seeing how original ideas about the nature of organised crime are applicable today. Originality/value – The paper provides an insight into the somewhat overlooked scholarship of those who deal with organised crime and white-collar crime.

The role of facilities managers in sustainable practice in the UK and Ireland

2014 ◽  
Vol 3 (1) ◽  
pp. 23-34 ◽  
Author(s):  
Xianhai Meng
Keyword(s):  
Design Methodology ◽  
Facilities Management ◽  
Content Type ◽  
Academic Researchers ◽  
The Uk ◽  
Depth Interviews ◽  
Practical Implications ◽  
Insight Into ◽  
Sustainable Practice

Purpose – The purpose of this paper is to explore the role of facilities managers in sustainable practice. It also analyzes the change in facilities management (FM) in terms of sustainability. Design/methodology/approach – This research adopted a combination of literature review and expert interviews. Empirical data were collected through in-depth interviews with 40 industrial experts in the UK and Ireland. Findings – The analysis of interview results shows a sustainable movement in the context of FM. Facilities managers play important roles in sustainable practice, including integrating all sustainability considerations, linking strategic level with operational level, incorporating FM knowledge and experience into design, disseminating sustainable knowledge and educating people and encouraging sustainability through innovation. Research limitations/implications – This research goes beyond the limitations of existing studies that are characterized by a lack of positioning facilities managers in sustainability. Practical implications – Sustainable delivery represents a direction of FM development. This research describes what facilities managers can do and how they should do for sustainable delivery of FM, based on which improvements are made and benefits are maximized. Originality/value – This research provides a deeper insight into the FM role in the sustainable agenda. The findings of this research help industrial practitioners and academic researchers to better understand sustainable FM.

scholarly journals Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christian Huber ◽  
Nadine Gerhardt ◽  
Jacob T. Reilley
Keyword(s):  
Design Methodology ◽  
Scenario Planning ◽  
Interorganizational Learning ◽  
Content Type ◽  
Field Level ◽  
Central Set ◽  
Practical Implications ◽  
Insight Into

PurposeThe purpose of this study is to provide insight into the roles of accounting in the management of the coronavirus (COVID-19) pandemic in five German hospitals.Design/methodology/approachThe authors conducted three rounds of interviews, ethnographic observations of meetings and document analyses in five German hospitals between February and August 2020.FindingsThe authors found that actors repeatedly used a central set of indicators (the number of beds for COVID-19 patients) when adapting a healthcare infrastructure to the pandemic. Accounting figures allowed actors to problematize prior configurations, organize processes to make uncertainty plannable and virtualize changes to resume treating non-COVID-19 patients.Practical implicationsThe authors offer suggestions about scenario planning and interorganizational learning which have implications for healthcare practitioners.Originality/valueThe authors contribute to the accounting in crisis literature by adding an organization-focused study. Adding nuance to key themes in the literature, they show how the organizations and the field level interact and how organizing locally preceded economizing. They also offer a nonbinary answer to the question of whether or not changes revert back to “normal” after a crisis event.

Institutional work by market-shaping public actors

2020 ◽  
Vol 30 (4/5) ◽  
pp. 401-435 ◽  
Author(s):  
Valtteri Kaartemo ◽  
Suvi Nenonen ◽  
Charlotta Windahl
Keyword(s):  
Design Methodology ◽  
Institutional Logics ◽  
Small Open Economies ◽  
Institutional Work ◽  
Content Type ◽  
Multiple Levels ◽  
Market Shaping ◽  
Practical Implications ◽  
Insight Into

PurposeThis study aims to identify institutional work mechanisms that public actors employ in market shaping.Design/methodology/approachThe paper uses an abductive theorizing process, combining a literature review with an empirical exploration of three different market-shaping contexts.FindingsThe study identifies 20 granular mechanisms of institutional work that market-shaping public actors employ. These mechanisms are all potentially employable in creating, maintaining or disrupting markets. Institutional work vis-à-vis individual institutions may differ in direction from the institutional work vis-à-vis the market system. Public actors are not a homogeneous group but may have different values and support competing institutional logics even when operating in the same market.Research limitations/implicationsThe empirical data were limited to three cases in three small open economies. Data collected from other markets and with other methods would provide more rigorous insight into market-shaping public actors.Practical implicationsThe findings revealed institutional work mechanisms that public actors can use to shape markets. Companies wanting to engage public actors in market shaping should be aware of the values and institutional logics that influence market-shaping public actors.Originality/valueThe paper unites and expands on the scattered knowledge regarding institutional work in market shaping. It illuminates and dissects the role of public actors in market shaping, challenging the reactive stance that is often assigned to them. The study provides a better understanding of how conflicting market views affect markets. It also brings insights into the interplay between market-shaping actions and the multiple levels of market systems.

Implementing AASB 15 revenue from contracts with customers: the preparer perspective

2019 ◽  
Vol 32 (1) ◽  
pp. 50-67
Author(s):  
Michael Davern ◽  
Nikole Gyles ◽  
Brad Potter ◽  
Victor Yang
Keyword(s):  
Capital Market ◽  
Design Methodology ◽  
Financial Statement ◽  
Costs And Benefits ◽  
Content Type ◽  
Proprietary Costs ◽  
Implementation Experience ◽  
Practical Implications ◽  
Insight Into

Purpose This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and benefits experienced in implementing a new and complex standard. Design/methodology/approach The study uses a survey of 143 financial statement preparers engaged in implementing AASB 15. Findings The results reveal significant variation in the approach to, and progress in, implementing AASB 15. Research limitations/implications The study provides evidence of the role of proprietary costs in implementing a new standard and suggests that preparers adopt a more pragmatic view of the nature of compliance compared to standard-setters. Practical implications The evidence in this study strongly suggests that there is little to be gained in deferring effective dates for new standards. It suggests that standard-setters can motivate entities by framing a standard in terms of how it improves the business itself, rather than from a compliance framing. Originality/value This study provides a rare perspective on the actual implementation experience of preparers confronted with the introduction of a new standard. Such a perspective is of value to standard-setters and preparers and offers insight to researchers that cannot be gained from traditional capital market archival approaches.

The role of Islamic governance in the reinforcement waqf reporting: SIRC Malaysia case

2019 ◽  
Vol 10 (3) ◽  
pp. 392-406
Author(s):  
Dalila Daud
Keyword(s):  
State Government ◽  
Design Methodology ◽  
Significant Contribution ◽  
Current Debate ◽  
Governance System ◽  
Policy Makers ◽  
Content Type ◽  
Practical Implications

Purpose Waqf has the quality of perpetuity so waqf properties cannot be sold, bought or given as a gift to others. Therefore, it is necessary to make sure that the property is fully used and properly managed by the Malaysian Islamic councils. To properly manage these properties, it is essential for the councils to have a proper reporting. Unfortunatley, this is not the case in the present situation for waqf. It was found that there is a lack of reporting on waqf matters. The purpose of this paper is to explore how the Islamic governance can contribute to the sufficient and adequate of waqf reporting. Design/methodology/approach This paper described what is being practised at present for waqf reporting. A series of Islamic governance literature was proposed in reinforcing waqf reporting. Findings This paper fulfils a gap in prior research by discussing several systems in Islamic governance to achieve transparency in waqf reporting. The findings of this paper may provide a significant contribution to any organisation that act as a trustee for waqf. Practical implications This paper provides an opportunity for further theoretical approach in defining and describing the role of governance in the reinforcement of waqf reporting. The paper has recommended several strategies towards better governance in Islamic council, and these suggestions can be offered to the councils for improvement. Social implications This research will be of interest to policy makers, especially Government and State Government. Given the current debate in Malaysia on the most appropriate forms of regulation for the Islamic sector, this study aims to provide valuable insights into the role of Islamic governance in the system of regulation. Originality/value This paper examined several governance system in Islamic governance to be applied in any Islamic organisation. This paper specifically deals governance issue that should be practised by present councils to prevent lack in waqf reporting. This system discusses the ways Islamic councils should perform since the system was originally implemented by a previous, distinguished caliph, Umar Al-Khattab.

Conquering workplace loneliness Individual or organization accountability

2019 ◽  
Vol 27 (1) ◽  
pp. 1-3 ◽  
Author(s):  
Sagaljit Kaur Sekhon ◽  
Manjari Srivastava
Keyword(s):  
Organizational Climate ◽  
Design Methodology ◽  
Collective Responsibility ◽  
Vulnerable Groups ◽  
Limited Attention ◽  
Content Type ◽  
Or Organization ◽  
Practical Implications ◽  
Insight Into

Purpose The paper aims to understand the role of an individual and the organization for managing workplace loneliness in special workplaces, giving insight into the manifestation of a negative organizational climate which may have an adverse impact on personal and organizational effectiveness. Design/methodology/approach This study considered the existing literature and conducted an independent survey with sailors as the sample. Findings Individuals experience feelings of loneliness and it is the collective responsibility of both the individuals and the organizations to help alleviate these feelings. Research limitations/implications The present study focused on vulnerable groups of sailors as employees working in remote workplaces. Practical implications The findings suggest that leaders can be sensitized to include interventions to assure quality interactions among workers and be facilitators for sharing of emotions, especially in high-risk occupations. Originality/value Studying the existence of loneliness among employees in remote workplaces like the shipping sector has received limited attention in previous studies.

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