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Money laundering (ML) is a major criminal offence stemming from unethical practices by personnel on the ground at Chattogram Port, an important import and export facility in Bangladesh. Because money can be more easily laundered through imports, it is necessary to investigate the dubious process in this sector. This study aims to identify the items most regularly used for easy ML and the factors contributing to their vulnerability.

This research uses a qualitative approach and analyses information from primary sources. Data is obtained from customs officials, port authority personnel, importers and customs brokers through semi-structured questionnaires. Although there are many techniques for ML, this study only found three most overwhelming: under-invoicing, over-invoicing and misdeclaration. A few case studies have been used based on newspaper reports and the internet to triangulate the qualitative data.

Four import items – food products, garments, capital machinery and chemicals – have a higher risk of ML. This study also revealed that money launderers prefer under-invoicing food and garment items. Misdeclaration is more commonly associated with capital machinery and chemical items. Over-invoicing, on the other hand, is only prevalent in government purchases. The port authorities need to pay particular attention to these issues.

As ML is an ongoing activity that changes over time, the findings of this research are circumscribed by the data collected at a single point in time. Additionally, this research did not consider alternative laundering methods.

The research results can provide a basis for creating effective anti-money laundering (AML) strategies to assist with sustainable economic growth.

Developing effective AML measures can help combat corruption and establish good governance in the country and support human well-being.

This paper presents original research findings based on technical analysis. The Chattogram Port Authority and the National Board of Revenue have accepted and used the main findings in a collaborative action plan to tackle ML. The Bangladesh Bank, the country’s central bank, has also incorporated the necessary guidelines and regulations into the Money Laundering Prevention Act, 2012.

This study aims to determine the contributing factors to technical knowledge valuation at the related quadruple levels of commercialisation, including the idea, benchtop technical knowledge, prototype technical knowledge and commercialised technical knowledge, and then classify the factors by the valuation objectives.

The study method is descriptive-causal, and documentation tools of published scientific research articles in authentic local and international journals were used to extract the contributing factors to technical knowledge valuation. Moreover, the Likert spectrum-based questionnaire is used to determine the weight of each determined component. On the other hand, hierarchical analysis is used based on the extracted results from the distributed classification questionnaire among scholars to determine the allocable weight of each component.

The results indicate that at the idea step, the highest ranks among the contributing factors to technical knowledge valuation are for the indicators of innovation rate enhancement, novelty, creation of new products, profitability growth and dependence decline. In the benchtop technical knowledge step, the indicators of profitability growth, product quality enhancement, novelty, production risk drop, innovation rate enhancement, production costs drop, product price competitiveness and independence from rare machinery have the highest impact coefficients on valuation. Moreover, the prioritisation of factors in prototype technical knowledge shows that the indicators of productive risk decline, infrastructure, decrease in product delivery time, productivity growth and profitability growth are the most critical factors in technical knowledge valuation. Finally, profitability growth factors, production cost drop, productive risk drop, creating a new product, product price competitiveness and dependence decline determine the most valuable technical knowledge in the commercialisation phase.

The most salient innovation of the study involves the development levels of technical knowledge in the commercialisation cycle for determining the contributing factors to technical knowledge valuation and using multivariate decision-making methods to classify the so-called factors. The major limitation can be the context of the study because the paper was carried out by Iranian assessors and specialists using the experiences, opinions and approaches of opinion leaders based on the dominant social, cultural and accounting background of a developing country, not a developed one.

This paper is applicable because it elucidates the technical knowledge valuation factors for managers and owners of technological and knowledge-based companies to facilitate value determination and register the technical knowledge of innovative products in financial statements for the logical presentation of available intangible assets in the economic unit. Besides, in the high-tech area, collecting information from the contributing factors to technical knowledge valuation provides an opportunity to support intellectual property rights and facilitate transaction processes. Finally, in legal areas, in cases of breaching intellectual property rights relative to technical knowledge, the determination of technical knowledge value provides a solid basis for estimating the damage rate.

This study aims to improve the automatic leveling performance of tractor body in hilly and mountainous areas by designing a kind of controllable and adaptive leveling mechanism of tractor body.

The mechanism is mainly composed of longitudinal slope leveling mechanism, transverse slope leveling mechanism and control components. According to the tractor body attitude in operation, the longitudinal slope leveling and lateral slope leveling can coordinate to realize the adaptive adjustment of tractor body. For this mechanism, the support mode of the linear three-point support and plane positioning combining is designed, and the leveling method of electromechanical combination is designed. The servo motor controls the longitudinal slope leveling mechanism through the reducer with self-locking function to realize the longitudinal leveling, and the servo driver controls the expansion and contraction of electric cylinder to realize lateral leveling. The designed mode can realize the relative independence and coordination of leveling in different directions.

The performance test results of the leveling mechanism are shown: the mechanism can work normally; the leveling accuracy can reach within 1°; and the leveling accuracy and stability can meet the design requirements. The leveling accuracy and stability of longitudinal slope are higher than that of lateral slope, and the coordination leveling effect of longitudinal slope and lateral slope is better than that of the independent leveling.

This study provides a technical reference for the design of leveling device of agricultural machines and tools in hilly and mountainous areas.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

The purpose of the study was to produce a healthier, convenient and traditional ready-to-eat (RTE) snack option with increased nutritional value, using spent hen meat, dietary fibre (DF) and simple technological methods. The product was designed to be stable without refrigeration and be easily adoptable by local self-help groups, rural women and youth and entrepreneurs in urban and semi-urban areas.

Conventional binder used for making snacks, i.e. rice flour was partially replaced by different sources of antioxidant DFs, i.e. oat flour (T₁ – 10%), finger millet flour (T₂ – 5%) and amaranth flour (T₃ –15%) to prepare spent hen snack sticks (SHSS). The snacks were then packaged in low density polyethylene (LDPE) pouches and evaluated for their storage stability at ambient temperature for a period of 35 days. Their physico-chemical, sensory and microbiological quality was evaluated at a regular interval of 7 days. The proximate composition of developed SHSS was compared to commercially available snack products (chakli/murukku – snacks without meat).

The fibre-enriched SHSS showed significant improvement in nutritive value, as they contained more fibre (p = 0.001) and protein (p = 0.029) than control SHSS. When compared to commercially available snack product SHSS showed three-fold significant increase in protein (p = 0.000) and ash content (p = 0.001) and only 11%–12% total fat as compared to 31% fat in the market-available product. The most acceptable treatment in terms of overall sensory quality and nutritional aspects was T₃; however, T₂ was more shelf-stable during the storage period. The study showed that fibre-enriched snacks can be stored at ambient temperature for up to 35 days without substantial loss in physico-chemical, sensory and microbial quality. Hence, substituting rice flour with DFs can lead to the development of products with better sensory attributes and improved functionality.

The simplicity of the product in terms of composition, machinery and low production costs makes it an easily adoptable one by small-scale entrepreneurs, especially those belonging to semi-urban areas.

Incorporation of spent hen meat, a relatively cheap but abundant source of protein, in RTE products can serve as an effective way to alleviate protein malnutrition, whereas addition of fibre further improves the functionality of the product. The methodology can be easily taken up by small-scale entrepreneurs and create a market for snack-based functional meat products.

Performance framework (PF) is a well-established practice to measure innovation performance and identify improvement opportunities. However, whether PFs academic research are applicable to companies remains unclear, as well as their support in the definition of improvement actions. This study aims to present the implementation and assessment of a new and updated PF proposed in previous research in a real industrial context.

The PF was implemented through an in-depth case study carried out in a European machinery manufacturer and further assessed by practitioners.

The results indicate that the PF enabled the creation of a multidimensional view of the innovation performance and the definition of improvement projects in the company. Additionally, the findings also reveal an overall positive assessment of the PF by senior managers who work with the innovation process.

As a case study, this research is inherently limited in the extent to which results can be generalised. Thus, the analyses are reductive and rationalising. Future research is needed to assess the replicability of the PF.

The study's practical contribution is based on the combination of insights and steps that provide a straightforward and actionable approach for the company to improve performance.

This study aims to advance the importance of implementing the new and updated PF after its proposition, which is often overlooked in preceding research. Furthermore, the assessment of the PF also enables to infer its value to the company's employees.

This study aims to examine the illicit capital movement through trade misinvoicing in Burundi, at disaggregated levels by major trading partners and by major export and import commodities.

Trade misinvoicing is estimated by comparing the trade values declared by Burundi with those declared by trading partners in a bilateral international transaction, after adjusting for the cost of freight and insurance. Disaggregated trade misinvoicing by major trading partners is computed using the Direction of Trade Statistics database of the International Monetary Fund over the period 1970–2019. Disaggregated trade misinvoicing by major trading commodities is computed using the UN-COMTRADE database over the period 1993–2019.

Exports of Burundi to most of its major trading partners are found to be underinvoiced. The top destinations for export underinvoicing are United Arab Emirates, Belgium and Germany. However, exports to UK and Switzerland are found to be overinvoiced. The major export commodities considered, coffee and gold, are found to be affected by trade misinvoicing to a great extent. On the import side, the estimation results indicate that imports of Burundi from its major trading partners are in general overinvoiced. High import overinvoicing is observed in the trade with Saudi Arabia, China and Japan. At commodity level, for the top 6 commodities considered, imports were to a great extent found to be overinvoiced. Cases of illicit capital outflows and inflows through trade misinvoicing are highlighted.

Some policy implications are drawn from this study. First, in collaboration with its development partners, the Government of Burundi should put in place measures to reduce the trade misinvoicing phenomenon, which undermines poverty reduction efforts. The study has shown which trade partners are involved and which commodities are mostly affected. Policy efforts could then be focused in that regard. Investigations at the company and transaction levels can be made to identify the mechanisms of trade misinvoicing. Second, more effort is needed in ensuring systematic and transparent reporting of international trade transactions. To fight trade misinvoicing, transparency in international trade is key, through coordinated enforcement of reporting rules.

Previous studies analyzed the problem of trade misinvoicing at an aggregated level. However, this leaves out essential information on trading partners involved in the phenomenon as well as trading commodities affected. This study investigates trade misinvoicing at disaggregated levels, at product level and by trading partner.

Industry 4.0 is exacerbating the need for offsite construction (OSC) adoption, and this rapid transformation is pushing the boundaries of construction skills towards extensive modernisation. The adoption of this modern production strategy by the construction industry would redefine the position of OSC. This study aims to examine whether the existing skills are capable of satisfying the needs of different OSC types.

A critical literature review evaluated the impact of transformative technology on OSC skills. An existing industry standard OSC skill classification was used as the basis to develop a master list that recognises emerging and diminishing OSC skills. The master list recognises 67 OSC skills under six skill categories: managers, professionals, technicians and trade workers, clerical and administrative workers, machinery operators and drivers and labourers. The skills data was extracted from a series of 13 case studies using document reviews and semi-structured interviews with project stakeholders.

The multiple case study evaluation recognised 13 redundant skills and 16 emerging OSC skills such as architects with building information modelling and design for manufacture and assembly knowledge, architects specialised in design and logistics integration, advanced OSC technical skills, factory operators, OSC estimators, technicians for three dimensional visualisation and computer numeric control operators. Interview findings assessed the current state and future directions for OSC skills development. Findings indicate that the prevailing skills are not adequate to readily relocate construction activities from onsite to offsite.

To the best of the authors’ knowledge, this research is one of the first studies that recognises the major differences in skill requirements for non-volumetric and volumetric OSC types.

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

The Polish economy has undergone major challenges and changes over the past few decades. The country's trade flows, in particular, have become more firmly tied to the country’s Western neighbors as they have grown in volume. This study examines Poland's trade balances in ten Standard International Trade Classification (SITC) sectors versus the United States of America, first testing for and isolating structural breaks in each time series. These breaks are then included in a set of the cointegration models to examine their macroeconomic determinants.

Linear and nonlinear and nonlinear autoregressive distributed lag models, both with and without dummies corresponding to structural breaks, are estimated.

One key finding is that incorporating these breaks reduces the significance of the real exchange rate in the model, supporting the hypothesis that this variable already incorporates important information. It also results in weaker evidence for cointegration of all variables in certain sectors.

This study looks only at one pair of countries, without any third-country effects.

An important country pair's trade relations is examined; in addition, the real exchange rate is shown to incorporate economic information that results in structural changes in the economy. The paper extends the existing literature by conducting an analysis of Poland's trade balances with the USA, which have not been studied in such a context so far. A strong point is a broad methodology that lets compare the results the authors obtained with different kinds of models, both linear and nonlinear ones, with and without structural breaks.