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This paper aims to determine whether tax evasion savings qualify as unlawful proceeds for money laundering purposes. Litigators, regulators and academics have debated the question for decades. A common argument is that tax evasion allows a bad actor to save money that the perpetrator already has on hand. It does not produce a new inflow of wealth that could properly be classified as proceeds. This paper addresses the validity of this argument by using a substance-based approach.

This paper applies the substance-over-form principle and two specialized judicial doctrines to the matter: the economic-substance and step-transaction doctrines.

This paper finds that in substance, tax evasion savings qualify as unlawful proceeds. The opposing argument may be valid on the surface, but it does not withstand the scrutiny of the substance-based principle and insights from the doctrines.

The finding of this paper implies that any courts which value substance can embrace tax evasion savings as unlawful proceeds. Government prosecutors can adopt the position with confidence that substance backs them up. National regulators can push the point. The United Nations’ Financial Action Task Force can consider the option to more explicitly recommend treating tax evasion savings as unlawful proceeds for money laundering.

Using a unique substance-based approach, this paper demonstrates that a dollar of tax evasion savings is substantively equivalent to a dollar of unlawful tax refund proceeds for money laundering purposes. Focusing on an unlawful tax refund overcomes many of the common concerns raised against the treatment of tax evasion savings as unlawful proceeds.

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.

This paper aims to examine the extent to which these reforms address the limitations of Saudi Arabia’s previous investment framework. Long viewed as a hostile environment in which to do business, the Saudi Government has enacted a broad sweep of measures aimed at restoring investor confidence in central aspects of the country’s evolving private law framework.

This paper offers a timely assessment of the raft of foreign investment reforms, both legislative and regulatory, that have been introduced in Saudi Arabia over the last decade.

The paper will proceed by outlining the perceived failings of the old investment regime before going on to reforms.

It will consider the remaining obstacles to the flow of foreign investment in Saudi Arabia in the context of the dual forces that have historically defined the Kingdom’s ambivalent investment law regime.

Efforts to prevent and eradicate the crime of money laundering require a strong legal basis to ensure legal certainty. This paper aims to analyse law enforcement on money launderers with juridical review perspectives.

The research method used in this study is the statute approach, which is to examine all laws and regulations related to the crime of money laundering. The writing method used is the normative method, which is a type of research that uses the analysis of certain legislation.

Three new findings were discovered. In assessing the validity or validation of a business ownership or business transaction, there are at least three pieces of evidence that need to be used, namely, presence/absence of company/business registration in an official government database; the presence/absence (including the amount) of tax reported on income tax and VAT; and the presence/absence of other legal documents relating to the existence or general licensing of a business.

The results of this study are also expected to be helpful for the community, government agencies, or institutions, such as the police, to combat corruption, and money laundering. The Prosecutor's Office and the Corruption Eradication Commission (KPK) describe the handling of money laundering crimes originating from money laundering crimes.

This research can provide an overview and input for the broader community as an early warning so as not to commit money laundering crimes.

This is one of the pioneer studies looking into law enforcement on money launderers with comprehensive juridical review.

Healthcare systems receive criticism from both providers and recipients. The diversity in these systems throughout the world makes innovation and change difficult. However, a structured analysis of healthcare systems is crucial to identify areas for improvement and to share best practices for the betterment of healthcare throughout the world.

The paper uses organizational theory as an unbiased tool for evaluating healthcare systems. This theory analyses healthcare systems across five dimensions: environment, culture, social structure, physical structure and technology. This analysis provides an in-depth understanding of the organization's surroundings, formation and function. It offers a lens through which healthcare systems can be envisioned and establishes a vocabulary for communication.

Organizational theory presents a multifaceted approach to initiate assessments aiming to enhance existing healthcare systems and customize them to serve all stakeholders within the focused ecosystem. It alters the dynamics of criticism and presents an opportunity to sustainably address unforeseen healthcare challenges in the future. As the author proceeds to understand healthcare organizations through the perspective of organizational theory, the author also uncovers subtle yet crucial issues such as resource dependence, cultural clashes, organizational silence, bureaucracy, hierarchy, ethics, values, engagement and burnout.

This paper was crafted from a collaborative paper for the final of a master's degree. A collaboration was conceptualized using organisation theory as the tool to align processes and achieve successful outcome. The narrative of the collaboration has been edited and paper presented highlighting the importance of the tool of organisation theory in healthcare systems.

This paper aims to develop a simple and efficient plasma technology for the production of copper (I) oxide with the ability to control the morphology and size of Cu₂O particles. To achieve this goal, the phase composition of the precipitate formed was estimated, the composition and size of the obtained particles were determined and Pourbaix diagrams were constructed.

An integrated approach combining thermodynamic calculations and experimental research methods is used. The constructed Pourbaix diagram makes it possible to suggest the phase composition of the sediment. The use of cyclic voltammetry made it possible to establish the mechanism of deposit formation on the cathode during the treatment of the solution with contact nonequilibrium low-temperature plasma. The resulting product was examined using X-ray phase analysis and scanning electron microscopy.

The article presents the results of theoretical and experimental studies on the synthesis of copper (II) oxide. The influence of the parameters of plasma-chemical synthesis on the shape and phase composition of the deposits formed has been studied.

A plasma-chemical technology for obtaining copper oxide in the form of single crystals of a regular faceted shape is proposed. The mechanism of formation of copper oxide has been established by cyclic voltammetry. The constructed Pourbaix diagrams show the area of existence of the product.

This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to address the gap in current knowledge and research.

The 36 FCP reports reviewed were written between 2017 and 2021. They were analysed using Toulmin’s (1958) application of pertinent arguments to the evaluation process. The potential utility of the reports was analysed in terms of the advice provided.

Most of the reports involved murder and equivocal death. The reports focused primarily on understanding the offender’s psychopathology, actions, motivation and risk to self and others using a practitioner model of case study methodology. Out of the 539 claims, grounds were provided for 99% of the claims, 91% had designated modality, 62% of the claims were potentially verifiable and 57% of the claims were supported by a warrant and/or backing. Most of the reports provided either moderate or high insight into the offence/offender (92%) and potential for new leads (64%).

The advice provided relied heavily on extensive forensic clinical and investigative experience of offenders, guided by theory and research and was often performed under considerable time pressure. Flexibility, impartiality, rigour and resilience are essential prerequisites for this type of work.

To the best of the authors’ knowledge, this study is the first to systematically evaluate forensic clinical psychology reports from the NCA. It shows the pragmatic, dynamic and varied nature of FCP contributions to investigations and its potential utility.

This study aims to endeavor to shed light on the underlying causal mechanisms behind the failure of startups by examining the failure process in such organizations. To achieve this goal, the study conducted a comprehensive review of the literature on the definition of failure and its various dimensions, resulting in the compilation of a comprehensive list of causes of startup failure. Subsequently, the failure process was analyzed using a behavioral strategy approach that encompasses rationality, plasticity and shaping, as well as the growth approach of startups based on dialectic, teleology and evolution theories.

The proposed research methodology was a case study using process tracing, with the sample being a failed platform in the ride-hailing technology sector. The causal mechanism was further explicated through the combined application of the behavioral strategy approach and interpretive structural modeling analysis.

The findings of the study suggest that the failure of startups is a result of interlinked causes and effects, and growth in these organizations is driven by dialectic, teleology and evolution theories.

The outcomes of the research can assist startups in formulating an effective strategy to deliver the right value proposition to the market, thereby reducing the chances of failure.

The present study, drawing on boundary theory, attempts to investigate entrepreneurs’ work–life balance (WLB) in terms of how they manage and construct the borders between their non-work and work lives.

The current qualitative study is grounded on in-depth interviews with 30 entrepreneurs currently living and working in the United Arab Emirates (UAE). When selecting the interviewees, the authors used purposeful sampling to ensure a diverse sample of interviewees with respect to nationality, age, gender and the nature of their business.

The findings suggest that most interviewees believe an entrepreneurial career can contribute positively to their lives. However, some individuals question whether it is possible to have some level of WLB while managing entrepreneurial businesses in the UAE’s competitive environment. Further, some entrepreneurs prioritize “work” over “family life,” indicating a love for their work and a lack of desire for any boundaries. Working long hours and managing a successful business over a longer period of time is also found to be negatively related to WLB.

Entrepreneurship has become a desirable career option, thus stimulating much research attention. However, little is known about entrepreneurs’ WLB challenges, especially regarding whether entrepreneurship improves individuals’ WLB. The present study uses boundary theory to understand how subjective insights regarding WLB and effective boundary management might address this gap.

This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.