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It is of practical importance to measure and control the morphological state of thin film superconductors. Properties such as critical current, magnetic response and high frequency response are significantly affected by the microstructure of granular thin film specimens. A simple and functional method, magnetically modulated resistance, is described for assessing the granularity of superconductors.

This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big data in accounting and finance. In addition to auditing, our analysis shows that existing research extends across three other genealogies: financial distress modelling, financial fraud modelling, and stock market prediction and quantitative modelling. Auditing is lagging behind the other research streams in the use of valuable big data techniques. A possible explanation is that auditors are reluctant to use techniques that are far ahead of those adopted by their clients, but we refute this argument. We call for more research and a greater alignment to practice. We also outline future opportunities for auditing in the context of real-time information and in collaborative platforms and peer-to-peer marketplaces.

Imagination is the exercise of generating new and novel mental images. Because of its utility for the arts, it is primarily thought of as a purely aesthetic tool. And yet, as a cognitive orientation to the world, imagination has much to offer business leaders. Imagination shifts leaders away from ingrained ways of thinking; it emphasizes reframing existing situations, moving beyond constraining mental models, and formulating innovative responses. In short, imagination is the critical cognitive link connection between what is and what might be. This application brief describes a module designed to develop moral imagination in leadership students in Gonzaga University’s Masters in Organizational Leadership Program. It outlines the use of popular film – in this case, the classic Woody Allen (1989) film, Crimes and Misdemeanors – to help students identify ethical events, assess various viewpoints concerning these events, and then practice reframing the events using moral imagination.

This paper aims to investigate the effect of firms’ sustainability practices on firm performance and valuation during the COVID-19 pandemic.

Using a sample of Australian listed firms from 2011 to 2021, the authors perform textual analysis on sustainability practices from annual reports and sustainability report disclosures and include this variable in various regression models that assess firm valuation. The authors also use propensity score matching and Heckman two-stage regression methodology to address endogeneity concerns.

The authors find that firms disclosing sustainability practices exhibit higher market valuations relative to other firms. Specifically, loss-making firms exhibit higher market valuation during the COVID-19 crisis relative to prior period. The authors also observe a negative association between sustainability practices and firm performance proxied by return on assets. The findings suggest that engagement in sustainable practices helps loss-making firms remain resilient during the pandemic. In addition, the authors find that the positive relation between sustainability practices and firm value is stronger among firms with a higher level of annual report readability.

Considering the conflicting evidence in the literature on the economic benefits of sustainability practices, this study takes advantage of the heterogeneity in corporate practices and provides empirical evidence that a firm’s sustainability practices can build economic resilience during the COVID-19 pandemic crisis. The authors believe the findings of the study is timely in informing the regulators and standard-setters on changes in reporting required to increase sustainability in the business practices.

The purpose of this study is to review the literature on money laundering and its related areas. The main objective is to identify any gaps in the literature and direct attention towards addressing them.

A systematic review of the money laundering literature was conducted with an emphasis on the Pro-Quest, Scopus and Science-Direct databases. Broad research themes were identified after investigating the literature. The theme about the detection of money laundering was then further investigated. The major approaches of such detection are identified, as well as research gaps that could be addressed in future studies.

The literature on money laundering can be classified into the following six broad areas: anti-money laundering framework and its effectiveness, the effect of money laundering on other fields and the economy, the role of actors and their relative importance, the magnitude of money laundering, new opportunities available for money laundering and detection of money laundering. Most studies about the detection of money laundering have focused on the use of innovative technologies, banking transactions or real estate- and trade-based money laundering. However, the literature on the detection of shell companies being explicitly used to launder funds is relatively scarce.

This paper provides insights into an area related to money laundering where research is relatively scant. Shell companies incorporated in the UK alone were identified to be associated with laundering £80bn of stolen money between 2010 and 2014. The use of these entities to launder billions of dollars as witnessed through the laundromat schemes and several data leaks clearly indicate the need to focus on illicit financial flows through such entities.

The paper aims to present a wide range of useful freely available internet resources (e.g. directories, e‐journals, FAQs, mailing lists, and weblogs) that allow the reader to investigate the major aspects of the important open access (OA) movement.

The internet resources included in this webliography were identified during the course of one of the authors writing the Open Access Bibliography: Liberating Scholarly Literature with E‐prints and Open Access Journals. The authors evaluated, selected, categorized, and annotated these resources to construct this webliography, which complements the bibliography.

The most useful resources have been annotated and organized into webliography sections. For example, the “Starting Points”, “Debates”, and “General Information” sections list resources that orient the reader to OA and the issues involved. The different “Directories (and Guides)” sections alert the reader to useful finding aids on relevant subjects.

This webliography provides easy access to the most relevant internet resources for understanding and practicing OA. It affirms the significance of OA in scholarly communication, and it identifies the key parties involved in and/or contributing to the OA movement.

In the periods, following the First and Second World Wars, colonial states across the British empire underwent waves of reforms that were geared toward improving human well-being, from enhancing social conditions, such as health and education, to expanding opportunities for economic and political engagement. The literature on the colonial state typically traces these state-building efforts to the agency of European colonial officials. However, evidence from a historical analysis of Trinidad and Tobago reveals a different agent driving state reform: the colonized. A local labor movement during colonialism forced the colonial state to construct a number of state agencies to ameliorate the economic, political, and social conditions in the colony, thereby resulting in an increase in state capacity. This study, therefore, provides critical intervention into the colonial state literature by showing that the agency of the colonized, as opposed to just the colonizers, is key to state-building, and specifying the mechanisms by which the subaltern constrained colonial officials and forced them to enact policies that improved colonial state capacity.

There is sufficient evidence to prove that the improved health status of a nation’s citizens results in economic growth and development via improved functionality and productivity of labor. It is also commonly accepted that healthcare expenditure significantly influences health status through, for instance, improving life expectancy at birth and reducing morbidity, death, and infant mortality rates. Within healthcare, medicines account for a considerable share of health-related expenditure in both developed and developing countries. Therefore, it seems reasonable to assume that improved access to medicines is likely to contribute not only to the well-being of families and individuals but also to the economic growth and development in all societies. It has been widely advocated that pharmaceutical multinational enterprises (MNEs) can play an important role to address this problem, as they develop and supply a significant proportion of the drugs imported by low- and middle-income countries. This chapter is dedicated to a systematic review of literature in order to identify the strategies implemented by pharmaceutical MNEs to improve access to medicines in the low- and middle-income countries. A total of 76 research articles have been identified, and we have found that the main strategies of pharmaceutical MNEs are related to improving health outcomes through R&D, establishing partnerships for product development, pricing strategies to improve access to medicines, technology transfer, licensing agreements, and nonmarket efforts to improve access to medicines, among other strategies to overcome barriers imposed by intellectual property rights. We have also found that pharmaceutical MNEs’ strategies take place within a complex system and often involve interactions with a wide range of actors, such as international organizations, governments, private not-for-profit sector, universities and research institutes, and generic manufacturers. However, there is still a need for major progress in the field of access to medicines, and pharmaceutical MNEs should be more active in this field in order to avoid potential negative consequences, such as loss of legitimacy and compulsory licensing of their patented medicines.

The purpose of this paper is to use rapid prototyping technology, in this case fused deposition modeling (FDM), to manufacture 2D and 3D particle image velocimetry (PIV) compatible patient‐specific airway models.

This research has been performed through a case study where patient‐specific airway geometry was used to manufacture a PIV compatible model. The sacrificial kernel of the airways was printed in waterworks™ which is a support material used by Stratasys Maxum FDM devices. Transparent silicone with known refractive index was vacuum casted around the kernel and after curing out, the kernel was removed by washing out in sodium hydroxide.

The resulting PIV model was tested in an experimental PIV setup to check the PIV compatibility. The results showed that the model performs quite well when the refractive index (RI) of the silicone and the fluid are matched.

Drawbacks such as the surface roughness, due to the size of the printing layers, and the yellowing of the silicone, due to the wash out of the kernel, need to be overcome.

The paper presents the manufacturing process for making complex thick walled patient‐specific PIV models starting from a strong workable sacrificial kernel. This removable kernel is obtained by switching the building and the support materials of the FDM machine. In this way, the kernel was printed in support material while the building material was used to support the kernel during printing. The model was tested in a PIV setup and the results show that the airway model is suitable for performing particle image velocimetry.

This special “Anbar Abstracts” issue of the Marketing Intelligence & Planning is split into seven sections covering abstracts under the following headings: Marketing Strategy; Customer Service; Sales Management; Promotion; Marketing Research/Customer Behaviour; Product Management; Logistics and Distribution and Sundry.