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The purpose of this paper is to analyze the impact of the coronavirus (COVID-19) pandemic on participation and time allocated to work from home (WFH) by ethnic/racial group.

The authors employ USA time-use data [American Time Use Survey (ATUS)] for the 2017–2020 period and a parametric approach in their analysis.

Estimates show that the time allocated to WFH increased during COVID-19, especially for women. This increase is likely driven by more workers shifting to WFH (higher participation) rather than by longer hours worked by those who already teleworked. The authors also find relevant differences in the impact of COVID-19 on WFH by ethnic/racial group. Among ethnic/racial groups, only Asians increased WFH compared to White Americans. Within this ethnic group, the authors find significant differences across genders. Asian men increased participation in WFH, whereas Asian women increased both participation and hours worked, compared to White American women. Differences in this racial/ethnic group could be explained by previous research, which demonstrates a higher ability of Asians to perform job tasks remotely. However, this finding could also be attributed to an increase in discrimination during the COVID-19 pandemic.

This paper contributes to the recent and limited literature exploring the heterogeneous impact of COVID-19 on participation and time allocated to WFH by ethnic/racial group. Understanding the mechanisms driving vulnerable populations' abilities to work during socioeconomic downturns is of high policy importance.

The Scottish Government hope to pilot judge only rape trials to increase the woefully low rape conviction rates in Scotland. The reasoning is that by removing jurors, the court will be attenuating the role that rape myths and other cognitive and social biases have on conviction rates. However, a plethora of research from cognitive and social psychology, legal literature and decision-making science has shown that experts, including judges and other legal professionals, may be no less biased than laypeople. This paper aims to outline the research highlighting that experts may also be biased, why biases in judges can be elicited, and potential alternative recommendations (i.e. deselecting jurors who score highly on rape myths and providing training/education for jurors). Furthermore, piloting with real judges, in real trials, may not be best practice. Therefore, the authors recommend that any piloting is preceded by experimental research.

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Furthermore, piloting with real judges, in real trials, may not be best practice; therefore, the authors recommend that any piloting is preceded by experimental research.

To the best of the authors’ knowledge, this research is the first of its kind to directly compared the decision-making of jurors and judges within the current Scottish legal context.

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.

This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.

The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations.

The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other.

From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.

The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance.

This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.

The purpose of this study is to critically examine a prevalent online scam mechanism, with the aim of understanding its exploitation of behavioral finance principles and group dynamics and propose effective countermeasures.

This study uses a blend of case study and thematic analysis, drawing from behavioral finance, social psychology and criminology, using primary source testimonies of victims to provide a detailed exploration of the scam’s operations.

This research uncovers the strategic use of four key principles: loss aversion, overconfidence, scarcity bias and social proof, within the scam operation. These tendencies are manipulated to induce victims to progressively invest into the fraudulent scheme, even amid growing suspicions.

While the research elucidates on the workings of one specific online scam, it is necessary to explore if and how these principles are used in various other online fraudulent schemes, to develop comprehensive countermeasures.

The findings underscore the urgent need for enhanced public awareness, stronger corporate responsibility and robust regulatory oversight. There is a call for concerted efforts encompassing public education campaigns, fortified security protocols and strong legal frameworks for preventing such scams.

The research emphasizes the need for collective action in ensuring a safe online space. This involves the individual user’s prudence, businesses’ proactive education initiatives and stringent legal actions against fraudulent activities.

This research offers novel insights into the nuanced manipulation of behavioral finance principles within online scams, based on empirical data from victim testimonials. These findings contribute to the understanding of the psychological mechanisms at play in online scams and are instrumental in formulating effective preventive strategies.

This study explores the determinants of police officer support for pre-arrest/booking deflection programs that divert people presenting with substance use and/or mental health disorder symptoms out of the criminal justice system and connect them to supportive services.

This study analyzes responses from 254 surveys fielded to police officers in Delaware. Questionnaires asked about views on leadership, approaches toward crime, training, occupational experience and officer’s personal characteristics. The study applies a new machine learning method called kernel-based regularized least squares (KRLS) for non-linearities and interactions among independent variables. Estimates from a KRLS model are compared with those from an ordinary least square regression (OLS) model.

Support for diversion is positively associated with leadership endorsing diversion and thinking of new ways to solve problems. Tough-on-crime attitudes diminish programmatic support. Tenure becomes less predictive of police attitudes in the KRLS model, suggesting interactions with other factors. The KRLS model explains a larger proportion of the variance in officer attitudes than the traditional OLS model.

The study demonstrates the usefulness of the KRLS method for practitioners and scholars seeking to illuminate patterns in police attitudes. It further underscores the importance of agency leadership in legitimizing deflection as a pathway to addressing behavioral health challenges in communities.

Financial crime presents a serious threat to the stability and integrity of the global financial system. To combat illicit financial activities, regulatory bodies worldwide have implemented various measures, including the requirement for financial institutions to assess the financial crime risks they are exposed to in the jurisdictions they operate in. These risks include inadequate anti-money laundering and countering the financing of terrorism frameworks and other financial crime risks that have significant strategic implications for firms’ geographical footprints and customer risk classifications. This paper aims to make a contribution to the literature by undertaking a cross-country analysis of 158 countries to shed light on what drives perceived jurisdiction risk of the UK financial services firms.

Capturing firms’ perceptions of financial crime risk requires significant data collection efforts, including surveys and interviews with key personnel. This can be highly resource-intensive and may require access to sensitive information that firms may be reluctant to share. Furthermore, the dynamic nature of financial crime risks means that perceptions can change rapidly in response to changes in the regulatory and geopolitical landscape. As a result, capturing and monitoring firms’ perceptions of financial crime risks requires ongoing monitoring and analysis. Capturing firms’ perceptions of financial crime risks at a cross-jurisdictional level is a particularly complex and challenging task that requires careful consideration of a range of factors. As a result of data limitations, empirical investigation of the factors underlying the firms’ perceptions of jurisdiction risk is in its infancy. This paper uses regulatory financial crime data from the UK in a multivariate regression analysis, following a general-to-specific approach where any redundant variables were removed from the general model sequentially.

Results suggest that perceived jurisdiction risk is significantly and positively associated with evasion of tax and regulations, while it is significantly and negatively associated with political stability and regulatory stringency. These have important implications for home and host supervisors with respect to the factors that drive perceived jurisdiction risks and the evaluation of the nature of inherent financial crime risks within regulated firms. The findings confirm the critical role of the shadow economy, political stability and regulatory rigor in shaping jurisdiction risk perceptions. From a policy standpoint, the findings support the case for taking prompt policy action to identify, prioritize and implement specific and targeted measures with respect to the shadow economy, political stability and rigor of regulations to improve international firms’ perceptions of jurisdiction risk.

While there exists different measures of financial crime risk, it is notoriously challenging to capture firms’ perceptions of it, particularly at a cross-jurisdiction level. This is because financial crime risks can vary significantly across different jurisdictions due to differences in legal and regulatory frameworks, cultural norms and levels of economic development. This makes it difficult for firms to compare and evaluate the financial crime risks they face in different jurisdictions. Besides, firms’ perceptions of financial crime risks can be influenced by a range of subjective factors, including personal experiences, media coverage and hearsay. These perceptions may not always align with objective risk assessments, which are based on more systematic and empirical methods of risk measurement. This paper contributes to the existing literature by undertaking a cross-country analysis drawing on a unique set of UK regulatory financial crime data, which is based on a total of 1,900 annual financial crime data regulatory return (REP-CRIM) submissions to the UK’s Financial Conduct Authority.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

This paper aims to explore the intricate relationship between social capital, faith and prison-leaver resettlement, emphasising how penal voluntary sector organisations (PVSOs) aid prison-leavers in their resettlement and desistance journeys, following incarceration.

Employing a combination of narrative and thematic analysis, data was collected from 20 prison-leavers in England through semi-structured interviews. Purposive and snowball sampling was used to recruit participants from various community-based resettlement settings.

Thematic analysis revealed the emergence of faith in various iterations in facilitating desistance, Transforming Rehabilitation failure, identity transformation of the prison-leaver, the role of social capital in effective resettlement and the importance of PVSOs. In particular, the findings demonstrate the vital role of a “Faith Anchor”, defined in this paper as a trust-based relationship with an individual or spiritual entity, in facilitating desistance. This paper argues the need to recognise and fully integrate social capital building, faith and specialised support from PVSOs, as essential components of successful offender resettlement and desistance journeys.

The study considers the connection between faith, social capital and offender resettlement. Although demonstrating the role of faith in positive change and community engagement, there are limitations. Primarily, by exclusively recruiting participants through PVSOs, it might overlook varied resettlement experiences. Additionally, measuring desistance is complex and is limited by some academic views that it centres around abstinence. Although small-scale saturation was reached; generalisation should be approached with caution. Notably, post-Transforming Rehabilitation, the human cost of resettlement gaps became evident. Future research could benefit from a longitudinal lens, tracing desistance beyond initial PVSO interactions and offering richer, longitudinal insights.

Significance of “faith anchors”: A “faith anchor” aids the desistance process. Integrating faith in resettlement offers emotional support for prison leavers. Value of social capital: It is pivotal for offender resettlement. Positive social networks are key for successful reintegration. Role of PVSOs: They provide vital resettlement support. Enhanced collaboration can optimise assistance for prison leavers. Addressing current system shortcomings: Rectifying the effects of Transforming Rehabilitation ensures holistic support, catering to prison leavers’ needs. Concept of “faith exchange”: Merging faith and support offers tailored resettlement approaches, fostering effective reintegration.

The study underscores the social implications of effective offender resettlement strategies. The integration of “faith anchors” and social capital aids in the personal rehabilitation of prison leavers and also supports community cohesion. By acknowledging faith as indictive to building trust-based relationships, communities can reduce the stigma associated with former offenders, promoting inclusivity and understanding. Additionally, the essential role of PVSOs highlights the value of community-driven initiatives in supporting reintegration. A combined approach that combines faith, social capital and community support can reshape societal perspectives on desistance, encouraging a more inclusive and empathetic approach to offender reintegration.

The insights gained contribute to the evolving discourse on prison-leaver resettlement and desistance and uniquely highlight the potential of a combined approach between social capital, faith and voluntary sector support, in achieving desistance goals. The term “faith exchange” emerges from this study as an original conceptual contribution, accentuating the relationship between faith and support in resettlement and desistance.

This paper highlights an assignment in a combination upper-division undergraduate and graduate civic leadership class at a Midwestern state comprehensive university. The three-part assignment challenges students’ critical thinking skills and research capabilities while simultaneously necessitating the exploration of contrasting viewpoints on contentious issues.

Intentionally exposing students to diverse perspectives in a controlled environment.

We posit that the severity and frequency of these issues can be mitigated through focused efforts.

Students are better prepared to engage in civil debate on controversial topics, which continuously divide our communities, after completing a class using this pedagogical strategy.