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Expert briefing
Publication date: 13 April 2023

They build on last year’s rules on ‘deep synthesis’ (or ‘deepfake’) content and long-established rules on online content management. While Chinese tech majors such as Baidu and…

Details

DOI: 10.1108/OXAN-DB278369

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 11 July 2023

Chidozie Edwin Nwafor, Chukwuemeka Felix A. Okoye, Nelson I. Nwankwo and Paschal Chukwuma Ugwu

This study aims to explore the dynamics involved in the non-medical use of tramadol among manual labourers in Nigeria.

Abstract

Purpose

This study aims to explore the dynamics involved in the non-medical use of tramadol among manual labourers in Nigeria.

Design/methodology/approach

Using the phenomenological approach, we conducted in-depth interviews with forty (40) manual labourers (age: 19–36 years). These participants were selected through purposive and snowball sampling techniques from two cities in Anambra state, Nigeria, and the data was analysed with thematic analysis.

Findings

The results revealed that most of the participants were introduced to tramadol use by their friends. They used tramadol for pain relief, euphoric feeling, energy for work and sexual performance. Unfortunately, most of them may have gradually become dependent on this drug to function well in life without knowing the possible medical and psychological implications.

Research limitations/implications

The sample choice may limit the generalization of the findings; however, the study indicates a need to improve working condition, access to healthcare and awareness of the negative effects of non-medical use of tramadol.

Originality/value

Non-medical use of tramadol may have started as an attempt to help self in performing the daily routine. This action can jeopardize an individual’s mental health and, at the extreme state, hinder performance of daily routine. Friends and the quality of information they provide play a significant role in the onset of this action. The strong point is that many people who are involved in the non-medical use of tramadol are unaware of the possible risks. Improving working conditions and access to healthcare for chronic pain could help reduce these risks.

Details

Drugs, Habits and Social Policy, vol. 24 no. 4
Type: Research Article
ISSN: 2752-6739

Keywords

Open Access
Article
Publication date: 11 April 2023

Andrea Dubber, Constant Van Graan and Andre Groenewald

Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to…

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Abstract

Purpose

Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to determine how trusts are abused to conceal assets in insolvency and divorce proceedings. Apart from discussing how fraudulent trusts are evaluated by South African courts, two court cases will also be analysed to determine how trusts have been abused in the past to conceal assets in insolvency and divorce proceedings.

Design/methodology/approach

The methodology used is a literature study, predominantly using court cases and relevant statutes as the primary sources of information. The difference between a sham and alter ego trust is discussed, whereafter two court cases are dissected to identify how trusts have been abused to conceal assets.

Findings

The study found that trusts can be abused in different ways to conceal assets in insolvency and divorce proceedings. This can vary from the way the trust is established to the way the trust is used. But trusts are particularly susceptible to abuse when there is no separation between the ownership and enjoyment of trust assets, and the trust lacks independent trustees.

Originality/value

The research finding can be used to better understand how trusts are abused in divorce and insolvency proceedings.

Details

Journal of Financial Crime, vol. 31 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 November 2022

Najla Hussein Kaddoura, Mohammad AlAhmad, Nageeb Hassan and Muaed Jamal Alomar

To study the consumption pattern, attitude and knowledge of the general population about dietary supplements (DS) in the United Arab Emirates (UAE).

Abstract

Purpose

To study the consumption pattern, attitude and knowledge of the general population about dietary supplements (DS) in the United Arab Emirates (UAE).

Design/methodology/approach

A community-based cross-sectional study was conducted to collect data on knowledge, attitude and consumption pattern related to the use of DS. Participants aged = 18 years were asked to complete a self-administered online questionnaire that included demographic characteristics, health and lifestyle information, consumption patterns, attitudes and knowledge levels regarding the use of DS.

Findings

A total of 207 individuals participated in the study, and 117 (56.5%) participants reported using DS products as influenced by the pandemic of coronavirus disease 2019 (COVID-19), of which 63 (53.8%) participants had been using DS for more than one month but less than one year. The majority of the participants was females (64.7%), non-UAE nationals (60.9%) and employed (51.7%). Multivitamins (77.8%) were the most commonly used DS. Use of DS was more prevalent among older participants (n = 78 (61.9%), p = 0.006), non-UAE nationals (n = 79 (62.7%), p = 0.025) and employed (n = 69 (64.5%), p = 0.023). Improving general health (76.1%) and immune booster (47%) were the most frequently identified reasons for using DS, which is relatable to the COVID-19 pandemic. The majority of study participants (72.12%) reported knowing relatively little about the use of DS. About 154 participants (74.4%) did not know that DS products do not treat diseases.

Research limitations/implications

Further studies with a larger sample size need to be conducted to examine the association between gender or chronic disease and the consumption and type of DS products used to fill the gap in the literature and overcome the limitations identified in this study.

Originality/value

This study highlights the need for community education programs and strategies that can raise awareness of the health benefits and risks of using DS. Further studies with a larger sample size need to be conducted to examine the association between gender or chronic disease and the consumption and type of DS products used to fill the gap in the literature and overcome the limitations identified in this study.

Details

British Food Journal, vol. 125 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 29 August 2023

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…

Abstract

Purpose

This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.

Design/methodology/approach

This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.

Findings

The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.

Practical implications

This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.

Originality/value

This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 March 2024

Lisa Nichols and Kendra N. Bowen

The purpose of this paper was to examine law enforcement officers' perspectives on job stress and barriers to supportive resources when working child sexual abuse cases in a large…

Abstract

Purpose

The purpose of this paper was to examine law enforcement officers' perspectives on job stress and barriers to supportive resources when working child sexual abuse cases in a large southern state. It is well documented in the literature that professionals who work in healthcare, emergency services and law enforcement face tremendous amounts of stress and consequences to their physical and mental health. Little research has been done to examine how child sexual abuse investigations impact law enforcement, and how these specialized officers perceive access to supportive resources.

Design/methodology/approach

This qualitative study was part of a larger quantitative study and included 20 law enforcement officers who participated in anonymous, semi-structured phone interviews.

Findings

Findings included (1) child sexual abuse cases are difficult, specialized and disturbing (2) barriers to supportive resources include law enforcement culture, the stigma of asking for help, awareness and accessibility of resources and leadership as gatekeeper to the resources and (3) officers perceive both formal and informal resources to be helpful and at best should be proactively available to all officers in the state. A model of the findings was developed to illustrate the implications for practitioners and scholars.

Research limitations/implications

This study was not without weaknesses, specifically the small number of participants, volunteer sampling does not represent the general population and the sampling technique means some demographics may have been missed by researchers.

Practical implications

This study adds to the literature on law enforcement mental health, occupational health and mental health resources. It confirms established research in the literature and provides insight into officer perspectives about barriers that prevent access to informal and formal supports that could improve their emotional well-being.

Originality/value

This study is the first of its kind, to our knowledge, that asks detectives and investigators of child abuse cases about mental health resources. These law enforcement officers are at high-risk for traumatic stress, compassion fatigue and burnout due to the specialized cases they investigate.

Details

Policing: An International Journal, vol. 47 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 9 June 2021

Fahad Alarifi

The purpose of the paper is to analyze the new Bankruptcy Law in Saudi Arabia (KSA Bankruptcy Law) under both a comparative lens and a policy-oriented one, while highlighting some…

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Abstract

Purpose

The purpose of the paper is to analyze the new Bankruptcy Law in Saudi Arabia (KSA Bankruptcy Law) under both a comparative lens and a policy-oriented one, while highlighting some of the most essential operational steps and procedures in a bankruptcy proceeding under the law.

Design/methodology/approach

The approach adopted analyzes the specific mechanics and procedures of a bankruptcy law under the general policies and goals of bankruptcy. Additionally, where appropriate, a brief comparison to the US Bankruptcy code and its provisions is presented to provide an alternative approach on how similar issues are handled under a reputable and proven bankruptcy system.

Findings

Overall, the KSA Bankruptcy Law is a major accomplishment and advancement to the Kingdom’s insolvency regime. The law consolidated and codified the laws governing bankruptcy under the Kingdom’s prior regime, and followed the structure of a modern bankruptcy regime. In doing so, several of the law’s policies and objectives have been fulfilled by providing an effective, predictable and reliable bankruptcy system.

Originality/value

Given the relatively recent adoption of the KSA Bankruptcy Law, the paper provides a comprehensive assessment of the law’s operation and its effectiveness in achieving its policy goals as a modern bankruptcy law.

Details

PSU Research Review, vol. 7 no. 3
Type: Research Article
ISSN: 2399-1747

Keywords

Article
Publication date: 23 June 2020

Nicole F. Stowell, Carl Pacini, Martina K. Schmidt and Nathan Wadlinger

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent…

Abstract

Purpose

This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud.

Design/methodology/approach

This paper collects statistics on the current state of health care frauds committed against seniors, and examines related cases and laws.

Findings

The authors find this type of fraud is highly prevalent and expected to increase. Current laws preventing this fraud from occurring are multifold and complex. While prevention strategies through law enforcement have been somewhat successful, a reduction in resources may put seniors at an increased risk in the years to come.

Research limitations/implications

Without additional prevention strategies, the problem will likely escalate with a growing population of older adults. This study encourages further research into effective prevention strategies and methods to fight health-care fraud against seniors.

Practical implications

Health-care fraud and its associated costs pose a significant threat to the society and economy of the USA. Reducing this fraud will not only reduce the costs to the US economy but also improve the physical and mental well-being of senior victims, reduce their mortality and hospitalization rates and improve the public trust placed to health-care providers.

Originality/value

This study highlights how health-care fraud is committed against seniors. With the projected trend of an aging US population, educating stakeholders, increasing awareness and applying tools to protect seniors will be important to reduce the absolute scope of this problem in the future.

Article
Publication date: 22 August 2023

Lei Cui

The construction industry has long been criticized for unethical conduct. The owner usually manages the contractor's opportunistic behaviors by employing a professional…

Abstract

Purpose

The construction industry has long been criticized for unethical conduct. The owner usually manages the contractor's opportunistic behaviors by employing a professional supervisor, but there is a risk of covert collusion between the supervisor and contractor. Based on the principal–agent theory and collusion theory, this paper aims to investigate optimal collusion-proof incentive contracts.

Design/methodology/approach

This paper presents a game-theoretic framework comprising an owner, supervisor and contractor, who interact and pursue maximized self-profits. Built upon the fixed-price incentive contract, cost-reimbursement contract, and revenue-sharing contract, different collusion-proof incentive contracts are investigated. A real project case is used to validate the developed model and derived results.

Findings

This paper shows that the presence of unethical collusion undermines the owner's interests. Especially, the possibility of agent collusion may induce the owner to abandon extracting quality information from the supervisor. Furthermore, information asymmetry significantly affects the construction contract selection, and the application conditions for different incentive contracts are provided.

Research limitations/implications

This study still has some limitations that deserve further exploration. First, this study explores contractor–supervisor collusion but ignores the possibility of the supervisor abusing authority to extort the contractor. Second, to focus on collusion, this paper ignores the supervision costs. What's the optimal supervision effort that the owner should induce the supervisor to exert? Finally, this paper assumes that the colluders involved always keep their promises. However, what if the colluders may break their promises?

Practical implications

Several collusion-proof incentive contracts are explored in a project management setting. The proposed incentive contracts can provide the project owner with effective and practical tools to inhibit covert collusion in construction management and thus safeguard construction project quality.

Originality/value

This study expands the organization collusion theory to the field of construction management and investigates the optimal collusion-proof incentive contracts. In addition, this study is the first to investigate the effects of information asymmetry on contract selection.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 11 October 2023

Wing-hong Chui, Henry Kao and Aaron H.L. Wong

The paper aims to recommend legal and regulatory reforms to better prevent child abuse in childcare institutions in Hong Kong.

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Abstract

Purpose

The paper aims to recommend legal and regulatory reforms to better prevent child abuse in childcare institutions in Hong Kong.

Design/methodology/approach

A summary of investigation report and news reports are referred to in describing the abuse incidents which occurred in a children’s residential home. Routine Activity Theory (RAT) is used as the framework for identifying the causes. Local and overseas legislation, regulations, case law, and policies are analysed to provide recommendations for reforms.

Findings

There are systematic failures such as workload issues, inadequate supervision, and the absence of continuing professional development (CPD) that contributed to the incidents. The regulations governing the operation of childcare centres and criminal laws against child abuse are long overdue for an update in Hong Kong. On the institutional side, this paper recommends enacting regulations that mandate CPD, lower the staff-to-child ratio, and strengthen the Social Welfare Department’s (SWD) supervisory powers over childcare centres. From the criminal law perspective, it is recommended that “reasonable chastisement” be abolished as a defence of corporal punishment, and that there be new offences for failure to report suspected child abuse incidents and causing or allowing the death/serious harm of a child.

Originality/value

The child abuse incidents, occurring in a childcare institution, have drawn wide public concern. Reform is required to protect vulnerable children and regain public confidence.

Details

Public Administration and Policy, vol. 26 no. 3
Type: Research Article
ISSN: 1727-2645

Keywords

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