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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Darshan Kumar ◽  
Mark Eshwar Lokanan

Purpose This paper aims to advance the professional knowledge, experience and expertise of anti-money laundering (AML) professionals by focusing on how money laundering (ML) impacts a variety of financial institutions (FIs) and in what ways the FIs can retaliate to detect, prevent and mitigate the risk of ML. Design/methodology/approach This paper use data from secondary sources. Many FI cases have been included such as a bank money service business (MSB) and insurance companies. Findings There should be a culture of compliance in organizations. Upper management, such as a designated committee or board members, should set the tone of compliance. Money launderers take advantage of every possible opportunity to convert illicit proceeds into clean proceeds with any institution or profession. Originality/value This paper used a case study approach to study the nuances of money laundering activities in various jurisdictions.

Lawrence Etoromat ◽  

This dissertation is presented on the topic, “Debt management literacy and financial performance of SACCOs in Kumi County”. The overall objective of the study was to determine the effect of Debt management literacy on financial performance of SACCOs in Kumi County and to achieve this the researcher used one specific objective Vinz; “To determine the effect of Debt management literacy on financial performance of SACCOs in Kumi County”. In carrying out the study, the researcher used a case study research design because of its ability to investigate the study variables in detail. The population under study was 150 (N) people and a sample population of 108 (n) people consisting of; SACCO board members, SACCO management team members and SACCO members. The sample size was determined by use of both probability and non-probability sampling techniques. In data collection, the researcher used a duo approach with the use of; Questionnaire survey method which allowed collection of firsthand information within a short period of time and interview method employed on some key informants i.e. SACCO Board members as this was intended to probe for more information, get clarification and capture facial expression. Two tools in this context were used i.e. Research Questionnaire and interview guide. The data collected was both quantitative and qualitative in nature. Data analysis was carried out in two fold; Quantitative data was analysed using Statistical Package for Social Scientists (SPSS) version 25*64 bit. Qualitative data was recorded in the researchers note book and transcribed for a clear meaning. The research findings highlighted a strong positive relationship between debt management literacy and financial performance of SACCOs with R = 0.666. The study confirmed that Debt management literacy explains 44.4% of financial performance as evident with R2= 0.444. The researcher based on the study findings recommended creation of awareness and corporative member education on debt management; Documentation and implementation of a comprehensive credit or debt management policy; There must be a clear line of authority as to who authorizes and approves what and creation of a policy on relationship management strategies so as to ensure long and lasting beneficial relationships with clients.

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Husam Ananzeh

Purpose This paper is motivated by the absence of rules that govern the practice of corporate social responsibility disclosure (CSRD). The purpose of this paper is to investigate the corporate governance factors that impact the quality of CSRD. This study further examines the moderating role of family ownership and educational qualifications of female directors on the relation between board gender diversity and CSRD quality. Design/methodology/approach This study adopts a sample of 94 non-financial companies listed on the Amman Stock Exchange to collect data on CSRD based on a checklist of 41 items for seven years from 2010–2016. The quality of CSRD is measured using a four-dimensional method that encompasses relative quantity, disclosure intensity, degree of accuracy and management outlook. Findings This study finds that CSRD quality is far from satisfactory in Jordan. The results also suggest that board size, auditor type, company size and profitability are positively associated with CSRD quality. On the other hand, factors such as chief executive officer duality, board diversity, ownership concentration and financial leverage are negatively associated with CSRD quality. In addition, the results of the empirical analysis suggest that the negative relationship between the quality of CSRD and the presence of female board members is stronger for family-owned companies. By contrast, the negative relationship between the quality of CSRD and the presence of female board members is weakened when the company has more educated, skilled and qualified female directors. Originality/value The originality of this study is manifested in the development of a quantitative measurement of CSRD quality.

Radiant ◽  
2022 ◽  
Vol 2 (3) ◽  
pp. 220-227
Aditya Yoga Purnama ◽  
Agnesi Sekarsari Putri ◽  
Ragil Saputri

The philosophy of existentialism emerged driven by the uncertain world conditions due to world wars. So existentialism is present as a thought movement that emphasizes human subjectivity and freedom. This study has a purpose for reflection. Reflection means the process of understanding events in the mind or experience that is owned. This study uses descriptive qualitative research. This study utilizes a literature search. The literature search process begins with key phrases such as “existentialism”, “education” and “awareness”. Man must exist, which means realizing that he exists to control himself and act on his behalf. The philosophy of existentialism talks about human existence, while talking about humans means questioning educational issues. Each person is unique, which is different from one another. Realizing this is important for students, parents, teachers, principals, board members, and all those involved in education. Education is expected to realize the "intensity of awareness" of students. So that they are aware of their responsibility to determine the life they will live themselves.

Langa Esmael KAREM ◽  
Hawkar Anwer HAMAD ◽  
Hakar Abubakir BAYZ ◽  
Naji Afrasyaw FATAH ◽  
Diary Jalal ALI ◽  

Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets. The study employed a descriptive-explanatory research design based on a cross-sectional approach. Correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. The study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. Board composition revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. On the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the Stakeholder Theory. The studies showed that there was still a need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board.

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