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Content available
Book part
Publication date: 25 March 2024

Sophia Beckett Velez

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Content available
Book part
Publication date: 25 March 2024

Sophia Beckett Velez

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Content available

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Open Access
Article
Publication date: 24 September 2021

Thuy Thi Nguyen, Tien Hanh Duong, My Tran Thanh Dinh, Tram Ho Ha Pham and Thu Mai Anh Truong

This study aims to empirically investigate how difference in social trust explains the heterogeneity of intellectual property right (IPR) protection (proxied by software piracy…

2022

Abstract

Purpose

This study aims to empirically investigate how difference in social trust explains the heterogeneity of intellectual property right (IPR) protection (proxied by software piracy rate) across countries. Specifically, the authors also examine whether this effect is complementary or substitute to legal and economic factors.

Design/methodology/approach

The authors use both ordinary least square and two-stage least square regressions to investigate this effect.

Findings

The authors find that there is also a complementary effect between trust and rule of law in reducing the violation of IPRs.

Originality/value

Although the literature by now has documented the solid relationship between trust and the quality of formal institutions, only few studies have explored more specific measures of institutional consequences. Thus, this study is the first study investigating the role of trust, a valuable social capital dimension, on IPR protection.

Details

Journal of Economics and Development, vol. 26 no. 1
Type: Research Article
ISSN: 1859-0020

Keywords

Open Access
Book part
Publication date: 14 December 2023

Katrin Deckert

Ah la famille …! We tend to say that we do not choose it. But there are beautiful family stories, even in business, and particularly in France. Indeed, when it comes to business…

Abstract

Ah la famille …! We tend to say that we do not choose it. But there are beautiful family stories, even in business, and particularly in France. Indeed, when it comes to business, the French take family as a serious matter – with about 80% of all companies in the country family controlled. Whether big or small, French family businesses are particularly noticeable in sectors such as food and beverages, as well as luxury.

The chapter gives a general overview of family firms in France, considering in particular their main legal structures, how diverse they are in reality, and finally their governance rules, and notably their family constitutions. It concludes that business and family stories often prove to be a good match, at least in France.

Details

Family Firms and Family Constitution
Type: Book
ISBN: 978-1-83797-200-5

Keywords

Content available
Article
Publication date: 10 October 2023

Abu Zaman

Challenging behaviour among school pupils has been the focus of extensive research in the UK and beyond; however, there has been a lack of recent comparable research on these…

Abstract

Purpose

Challenging behaviour among school pupils has been the focus of extensive research in the UK and beyond; however, there has been a lack of recent comparable research on these issues in the further education (FE) sector. This paper aims to report the findings from a larger PhD research examining the introduction of interventions based on restorative justice implemented in colleges. This study focuses on the extent and nature of challenging student behaviour, as explained and understood by the students and staff.

Design/methodology/approach

The author used an interpretivist exploratory case study design and mixed qualitative research methods. The institute considered in the case study, Restorative College (pseudonymised), has education provisions for students aged 16+ years and enrols over 16,000 students annually. In the academic year 2017/2018, Restorative College committed itself to becoming a “restorative” institution. Data collection consisted of three stages (including semi-structured interviews, analyses of institutional policy documents and focus group discussions) and was conducted over 14 months.

Findings

The extent and nature of challenging student behaviours in the FE sector are significant and merit further research and analysis to support policy development.

Research limitations/implications

Given the research methods adopted (single case study and qualitative research), the findings do not necessarily represent experiences across the FE sector.

Originality/value

This study emphasises the need to expand research on challenging behaviour in the FE sector, which has been limited thus far, also making a contribution in this direction.

Details

Safer Communities, vol. 23 no. 1
Type: Research Article
ISSN: 1757-8043

Keywords

Open Access
Article
Publication date: 20 March 2023

Nadeem Rais, Akash Ved, Rizwan Ahmad, Kehkashan Parveen and Mohd. Shadab

Renal failure is an end-stage consequence after persistent hyperglycemia during diabetic nephropathy (DN), and the etiology of DN has been linked to oxidative stress. The purpose…

Abstract

Purpose

Renal failure is an end-stage consequence after persistent hyperglycemia during diabetic nephropathy (DN), and the etiology of DN has been linked to oxidative stress. The purpose of this research was to determine the beneficial synergistic effects of S-Allyl Cysteine (SAC) and Taurine (TAU) on oxidative damage in the kidneys of type 2 diabetic rats induced by hyperglycemia.

Design/methodology/approach

Experimental diabetes was developed by administering intraperitoneal single dose of streptozotocin (STZ; 65 mg/kg) with nicotinamide (NA; 230 mg/kg) in adult rats. Diabetic and control rats were treated with SAC (150 mg/kg), TAU (200 mg/kg) or SAC and TAU combination (75 + 100 mg/kg) for four weeks. The estimation of body weight, fasting blood glucose (FBG), oral glucose tolerance test (OGTT), oxidative stress markers along with kidney histopathology was done to investigate the antidiabetic potential of SAC/TAU in the NA/STZ diabetic group.

Findings

The following results were obtained for the therapeutic efficacy of SAC/TAU: decrease in blood glucose level, decreased level of thiobarbituric acid reactive substances (TBARS) and increased levels of GSH, glutathione-s-transferase (GST) and catalase (CAT). SAC/TAU significantly modulated diabetes-induced histological changes in the kidney of rats.

Originality/value

SAC/TAU combination therapy modulated the oxidative stress markers in the kidney in diabetic rat model and also prevented oxidative damage as observed through histopathological findings.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Content available
Book part
Publication date: 12 April 2024

Glenys Caswell

Abstract

Details

Time of Death
Type: Book
ISBN: 978-1-80455-006-9

Open Access
Article
Publication date: 3 May 2022

Elissavet-Anna Valvi

The aim of the present study is to shed light on the role of legal practitioners, namely, lawyers and notaries, in the fight against money laundering: Are they considered as…

3231

Abstract

Purpose

The aim of the present study is to shed light on the role of legal practitioners, namely, lawyers and notaries, in the fight against money laundering: Are they considered as facilitators or obstacles against money laundering? How does the global and the EU legal framework deal with the legal professionals?

Design/methodology/approach

The research follows a deductive approach attempting to respond to questions such as: How do the lawyers’ and notaries’ societies react in front of the anti-money laundering measures that concern them and why? What are the discrepancies between the lawyers’ professional secrecy and the obligations that EU anti-money laundering legislation assigns them?

Findings

This study disclosures the response of the European union and international legal and regulatory framework as well as the reflexes of the international and European legal professionals’ associations to this danger. It also demonstrates the reaction of lawyers against European union anti-money laundering legislation, to the point that it limits not only the confidentiality principle but also the position of the European judicial systems to the contradiction between this principle and the lawyers’ obligation to report their suspicions to the authorities.

Research limitations/implications

To fulfil the study goals, it was necessary to overcome some obstacles, like the limitation of existing sources. Indeed, transnational empirical research considering the professionals who facilitate money laundering is narrow. Besides, policymakers and academics only recently expressed more interest in money laundering and its facilitators.

Originality/value

This paper fulfils an identified need to study the legal professionals’ role not only in money laundering practices but also in anti-money laundering policies.

Open Access
Article
Publication date: 20 July 2023

Hoang Bui and Zoltán Krajcsák

This study aims to investigate the relationship between corporate governance (CG) and financial performance in the case of publicly listed companies in Vietnam for the period from…

12514

Abstract

Purpose

This study aims to investigate the relationship between corporate governance (CG) and financial performance in the case of publicly listed companies in Vietnam for the period from 2019 to 2021. The topic is crucial in understanding how effective governance practices can influence the financial outcomes of companies. The study sheds light on the link between CG practice and firm financial performance. It also provides insights for policymakers and practitioners to improve CG practices.

Design/methodology/approach

Due to the potential dynamic endogeneity in CG research, this study uses the generalized system methods of moments to effectively address the endogeneity problem. Financial performance is measured by Tobin’s Q, return on equity (ROE) and return on assets (ROA). Based on organization for economic cooperation and development (OECD) standards, these indices were calculated to assess the influence of CG practices on corporate financial performance, namely, for accounting information (ROA and ROE) and market performance (Tobin’s Q and service à resglement différé (SRD) – stock price volatility) for the period 2019–2021. In addition, the study examines the relationship between changes in the CG index and changes in financial performance.

Findings

The study’s main objective is to determine the relationship between CG performance scores and financial performance. The study found a positive relationship between transparency disclosure and financial performance and a positive correlation between CG and company size. The COVID-19 pandemic caused a decrease in transparency and information index scores in 2021 compared to 2019 and 2020 due to delayed General Meetings of Shareholders. The study failed to find a relationship between shareholder rights index (“cg_rosh”) and board responsibility (“cg_reob”) and financial performance, concerning which the findings of this study differ from those of previous studies. Reasons are put forward for these anomalies.

Originality/value

Policymakers need to develop a set of criteria for assessing CG practices. They also need to promulgate specific regulations for mandatory and voluntary information disclosure and designate a competent authority to certify the transparency of company information. The study also suggests that companies should develop CG regulations and focus on regulations relating to the business culture or ethics, as well as implementing a system to ensure equal treatment among shareholders. The study found that good CG practices can positively contribute to a company’s financial performance, which is crucial for investors to evaluate the quality of CG practices for each listed company so that investment risks can be limited.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 1
Type: Research Article
ISSN: 1358-1988

Keywords

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