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Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

The All India Institute of Medical Sciences (AIIMS) is a premier medical institution in India that has significantly contributed to cancer research. This study aims to highlight the cancer research productivity of AIIMS by assessing the impact and reach of the institution’s research output.

The study was based on 2,078 published papers on cancer of AIIMS indexed in the Web of Science (WoS) database from 1989 to 2021. A combination of tools such as Microsoft Excel, Biblioshiny, BibExcel and VOSviewer was used to evaluate and visualize the selected data.

The analysis revealed the interdisciplinary nature of research outputs, which have collaborative contributions from various fields such as oncology, pathology, radiology and surgery. The most productive research area within cancer was found to be breast cancer. In terms of international collaboration, the analysis revealed that AIIMS has a strong presence in the global cancer research community, with collaborations with researchers from more than 50 countries.

This study has some limitations. First, the study is limited to using only the WoS Core Collection database. Other databases, such as Scopus and PubMed, were excluded. Second, there is ambiguity in author names and nonuniformity in the institutions’ names, which can significantly affect the study’s outcomes.

Identifying research productivity in cancer at AIIMS aids resource allocation, collaboration and strategic planning, enhancing India’s overall cancer research impact and patient outcomes.

To the best of the authors’ knowledge, this study is to use scientometric indicators to evaluate AIIMS’s research productivity with particular reference to cancer for the first time. This detailed analysis provides a deeper understanding of AIIMS’s contribution to cancer research and its potential implications.

Literature and research are emerging in an effort to contribute to strategy development and implementation to address these challenges. Currently, there is no readily identified study that combines examination of both academic and grey (i.e. media, government, and non-government reports) literature in a recent time frame (2019–2023) focused specifically on identification of the factors that influence attrition and retention rates; or detailed studies that have evaluated the implementation of strategies to address these challenges within the law enforcement and policing employment field. The study presented in this article seeks to add to the body of knowledge informed by recent (2019–2023) literature and in parallel offer insight into the critical areas of influence to be considered by police and law enforcement decision-makers.

The study utilised the PRISMA-P concept for systematic reviews as a general guide for identifying appropriate literature which revealed a total of 37 academic peer-reviewed articles and 21 grey literature documents contributing to identification of five overarching areas influencing attrition and retention.

The study identified the following factors contributing to attrition and retention: Job satisfaction and organisational factors; Supervision; Work-life balance; Recruitment, Training and Officer expectations; Financial compensation and job alternatives. There are differences in factors between this study and previous studies, i.e. recruitment strategies related to officer expectations was identified as a contributing factor. These additional factors offer a further contribution to future policy and strategy deliberations and implementations to address the workforce levels within police agencies.

Future research endeavours may include examining the outcomes of strategic endeavours addressing the five core influencing factors for retention of law enforcement and police officers.

The identification of these five factors drawn from the literature review offers potential direction/areas of concentration for law enforcement and policing agencies to direct their efforts in addressing retention and attrition of staff.

Currently, there is no readily identified study that (a) combines examination of both academic and grey (i.e. media, government and non-government reports) literature in a recent time frame (2019–2023) focused specifically on identification of the factors that influence attrition and retention rates; or detailed studies for addressing these challenges within the law enforcement and policing employment field. The study presented in this article seeks to address this gap in the literature and in parallel offer insight into the critical areas of influence to be considered by police and law enforcement decision-makers.

Afghanistan has experienced capital flight, which has long perplexed policymakers and planners. There have been widespread concerns about capital's ‘paradoxical’ character, which jeopardises national welfare. In this regard, this study envisages examining the nature and prevalence of reverse capital flight in Afghanistan by employing two methods viz direct approach (Cuddington's Model) and indirect approach (World Bank approach and Morgan approach). The findings highlight four main reasons for reverse capital. These include facilitating the whitening of black money (money laundering) which has been previously illegally flown out of the country; second, it allows import tax evasion and the realisation of unnecessary export rebates and refunds; third, it facilitates the avoidance and incidence of Non-Tariff Measures (NTMs) on imported goods; and finally, it allows for the concealment of investment in the underground economy. The study recommends maintaining a thorough record of illegal cash flows in Afghanistan since the nature of trade in Afghanistan is difficult owing to the simultaneous flow of illicit capital. Furthermore, the unrecorded private investments must be adjusted for illegal capital flows resulting from trade mis-invoicing, thus crucial for policy enunciation.

The objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting.

This study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals.

Our SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research.

In contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.

Although there is a growing body of work on immigrants' information behavior, little is known about the pre-arrival information experiences of immigrants who consult formal information sources such as immigration agents. Drawn from a larger study on the information behavior of immigrants, this paper mainly reports the semi-structured interview findings on the pre-arrival information experiences of Bangladeshi immigrants who used formal information sources with discussion on how that affected their post-arrival settlement into Canada.

The study used a mixed method approach with semi-structured interviews (n = 60) and surveys (n = 205) with participants who arrived in Canada between the years of 1971 and 2017. Data were collected from May 2017 to February 2018.

Although the overall scope of the original study is much larger, this paper features findings on the pre-arrival information experiences derived mainly from an analysis of interview data. This study provides insights into the pre-arrival information experiences of Bangladeshi immigrants consulting formal information sources such as immigration firms, individual immigration consultants and more formal government agencies. The author introduces a new concept of “information crafting” by exploring the negative consequences of selective information sharing by immigration consultants/agents in newcomers' settlements in Canada, primarily positive information about life in Canada, sometimes with exaggeration and falsification. The interview participants shared story after the story of the settlement challenges they faced after arriving in Canada and how the expectations they built through the information received from immigration consultants and government agencies did not match after arrival. This study emphasizes the importance of providing comprehensive information about life in Canada to potential newcomers so that they can make informed decisions even before they apply.

The findings of this study have theoretical and practical implications for policy and research. This study provides insights into the complicated culturally situated pre-arrival information experiences of Bangladeshi immigrants. Moreover, the study findings encourage researchers in various disciplines, including psychology, migration studies and geography, to delve more deeply into newcomers' information experiences using an informational lens to examine the information newcomers receive from diverse sources and their effects on their post-arrival settlement in a new country. The study challenges the general assumptions that formal information sources are always reputable, useful, and comprehensive, and it provides some future directions for research that seeks to understand the culturally situated information behavior of diverse immigrant groups.

The chapter highlights the role of cooperation as a conduit through which diverse territorial identities can harmoniously contribute to realizing the SDGs. By embracing the principles of meaningful engagement, shared purpose, equality, and formalization, cooperative initiatives metamorphose into catalysts for fostering sustainable transformation. In this context, cooperation assumes a focal role in bridging gaps, nurturing comprehension, and establishing a fertile ground where collective aspirations converge. This convergence results in outcomes that not only propel developmental objectives forward but also pay homage to and elevate the distinctive identities that render each territory a crucial participant in the global quest for a sustainable future. Territorial identities encompass the cultural, social, and historical facets that delineate and distinguish specific regions or communities. These facets exert potent influence in shaping viewpoints, values, and conduct, deeply embedded in the shared consciousness. When interwoven with collaborative undertakings, territorial identities not only enrich the cooperative process but also imbue it with genuineness and significance.

Concerns on money laundering (ML) and terrorist financing increased, as ML accounted 2%–5% of the global GDP, with Switzerland, the USA, Canada, India and Russia having high laundering rates. Banks were fined over US$320bn in 2008, but money laundering still accounted for 3.6% of global GDP in 2009, thereby indicating the need for effective regimes. Therefore, this study aims to critically analyze the antimoney laundering (AML)/CFT regime of Somalia, identify loopholes in the regime, raise awareness and propose recommendations for regime improvement.

The qualitative research approach is used to compare Somalia’s AML/CFT regime with the corresponding regime of Malaysia through the black letter method combined with document analysis. Malaysia is selected as a benchmark for two reasons: firstly, it is an Islamic country like Somalia, and secondly, Malaysia has complied with integrity-related standards.

This study revealed that an impactful AML/CTF regime is reached by closing loopholes in the law, reevaluating and improving regulatory agencies and measures, facilitating formal financial services and collaborating with regional and international standard setters. According to the results, Somalia AML/CFT regime is counterproductive in criminalizing offenses; regulating digital currencies and mobile money, disclosures and nonfinancial business and provisions; and governing training requirements for regulatory agencies and financial institutions.

To the best of the author’s knowledge, this paper is the first of its kind in the study of Somalia’s regime building. Also, this study incorporates rich scholarly discourse on effective regime building.

This is the last part of the book, and it highlights the international perspective of women's empowerment in construction. The chapter also captures women's participation in the context of European, Asian, African and other continents. Essential factors influencing women's empowerment and involvement in the construction industry have also been considered.