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To explain the details and implications of a September 9, 2014 federal indictment, US v. Robert Bandfield, the first time a Foreign Account Tax Compliance Act (FATCA) violation has been charged as an “overt act” in furtherance of a tax conspiracy and securities fraud.

Provides background, including the enactment of FATCA and the details of the indictment; describes an undercover investigation conducted by President Obama’s Financial Fraud Enforcement Task Force; and discusses the warnings this indictment sends to the global financial community.

The indictment confirms the coordinated and aggressive tactics US law enforcement is now employing to investigate and prosecute offshore financial fraud.

Banks and financial service providers need to be aware of the impact of enhanced US regulatory obligations and implement appropriate compliance measures. These institutions must also remain sensitive to risks presented by unscrupulous customers. Finally, they must be ready to manage appropriately information-gathering and investigatory inquiries originating with US authorities.

Practical guidance from experienced tax controversy lawyers.

The purpose of this paper is to explore risk factors contained in the existing UK domestic abuse (DA) risk assessment tool: domestic abuse, stalking and harassment and honour-based violence (DASH) for individual predictive validity of DA recidivism using data from Devon and Cornwall Constabulary.

In total, 1,441 DA perpetrators were monitored over a 12-month period, and 270 (18.7 per cent) went on to commit a further DA offence. The individual risk factors which were associated and predictive of increased risk of recidivism were identified.

Only four of the individual risk factors were significantly associated with an increased risk of DA recidivism: “criminal history”, “problems with alcohol”, “separation” and “frightened”. Therefore, 21 of the risk factor items analysed could not discriminate between non-recidivist and recidivist perpetrators. Only two risk factors were able to significantly predict the recidivist group when compared to the non-recidivist group. These were identified as “criminal history” and “separated”. Of those who did commit a further DA offence in the following 12 months, 133 were violent and 137 were non-violent. The risk factors associated with these types of recidivism are identified.

The implications for UK police practice and the DASH risk assessment tool are discussed. By identifying key individual factors that can prioritise those individuals likely to recidivate and the severity of that recidivism, this could assist police decision making regarding the response and further prevention of DA incidents. The validation of association between individual factors and DA recidivism should improve the accuracy of risk levels.

This is the first large-scale validation of the individual risk factors contained within the UK’s DA risk assessment tool. It should be noted that the validity of the DASH tool itself was not examined within the current study.

The purpose of this paper is to provide an analysis of the life of the musician Brian Wilson from five different perspectives.

The authors used a mixed method of collaborative autoethnography, psychobiography and digital team ethnography to try and better understand the life and contributions of Brian Wilson.

Each of the five contributors provides different insights into the life and music of Brian Wilson.

While the focus of this paper is on a single individual, a case study, the long and distinguished life of Brian Wilson provides much material for discussion and theorising.

Each individual presenting to mental health services has a complex biography. The five different contributions articulated in this paper could perhaps be taken as similar to the range of professional opinions seen in mental health teams, with each focusing on unique but overlapping aspects of the person’s story.

This account shows the importance of taking a biological-psychological-social-spiritual and cultural perspective on mental illness.

This multi-layered analysis brings a range of perspectives to bear on the life and achievements of Brian Wilson, from developmental, musical, psychological and lived experience standpoints.

The purpose of this paper is to provide an extensive analysis of contributions to scholarly research on decision tools.

A systematic literature review was used to collect data from 47 articles published in peer-reviewed academic journals between 1980 and 2017. Co-citation analysis was adopted to analyse recent trends in research on decision tools and recommend a framework that places such research into three categories: mature, intermediate and nascent.

The research revealed that a majority of the studies on decision tools describe decision tool implementation in a single company or setting. It also provided a clear presentation of recent trends in the decision tools literature by categorising and comparing papers according to various salient features. The study of decision tools is classified into four macro clusters: conceptualising and defining decision tools; exploring the implementation of decision tools; understanding the relationship between decision tools and other disciplines/approaches/initiatives; and discovering the outcomes of decision tools. Furthermore, the framework proposed in this paper will help scholars identify issues that merit additional theory-building and/or theory-testing research.

To the authors’ awareness, this is the first paper to have adopted both a systematic literature review and co-citation analysis to identify the dominant trends and significant gaps in the field of decision tools research.

After the collapse of communist and socialist regimes at the beginning of 1990s, a number of Central and Eastern European (CEE) economies started their journey into capitalism by establishing private property and capital markets. As a result, a number of stock markets have since been established in the region. Since then, they have displayed considerable growth in size and degree of sophistication, and they have attracted the interest of academics for a number of reasons. First, these markets provide a possibility to re-examine existing asset-pricing models and pricing anomalies in the conditions of the evolving markets. Market efficiency of the CEE markets is tested in Ratkovicova (1999) and Gilmore and McManus (2001); a version of the CAPM is tested in Charemza and Majerowska (2000); Mateus (2004) explores the predictability of European emerging market returns within an unconditional asset-pricing framework while the January-pricing anomaly is studied in Henke (2003). Second, in the light of growing interdependencies between world equity markets due to enhanced capital movements, numerous studies have investigated the extent to which emerging European stock markets are integrated with global markets, and the extent to which they are subjects to global shocks (Gelos & Sahay, 2000; Gilmore & McManus, 2002; Scheicher, 2001). Among the CEE markets, those of the Vysegrad countries (Poland, Hungary and the Czech Republic) have attracted most of the attention of the academics due to their economies faster growth relative to their regional counterparts (Slovakia, Slovenia, Bulgaria, Croatia and Baltic countries), in addition to political stability and their (successfully realized) prospects of joining the European Union (EU).

Market‐based and press‐freedom variables were tested as predictors of “interactive” online journalism at the Web companions of 17 English‐language Asian newspapers. A multidimensional conception of interactivity was used in the analysis. The findings suggest that market‐based variables predict only certain facets of an online newspaper’s interactivity. Press‐freedom variables were not fruitful predictors.

This paper aims to examine four key management processes, namely, communication, coordination, decision-making and knowledge-sharing, to determine how these impact on transportation infrastructure project success. The context for this study is the construction of a major highway in the United Arab Emirates.

Multiple sources of data are used in this case study that include the following: examination of various documents relating to the project in question; interviews with ten key stakeholders involved with the construction of the project; observations made during the site visit and interviews conducted with four site engineers; a focus group conducted with six key stakeholders involved in the project; and finally interviews conducted with the Minister of Public Works and the Director-General of the Ministry of Public Works. Analysis was conducted using NVivo.

Identification and involvement of key stakeholders, particularly in the early phases of a construction project, is found to be highly critical. Managers must develop detailed understanding of stakeholders’ influence in terms of their legitimacy, power and urgency in achieving effectiveness of the management processes.

The study highlights how different stakeholders influence communication, coordination, decision-making and knowledge-sharing at different stages of the construction project. Hence, understanding stakeholder’s level of legitimacy, power and urgency across the different stages of a project is highly critical.

A study of the narratives of community mental health nurses, with an emphasis on education and training, identified education as offering a ‘stepping stone’ out of a profession that struggles for recognition and status. This paper describes those narratives and the challenges facing healthcare organisations seeking to assimilate and retain the talent of those who have achieved academic success. The authors suggest that encouraging an expertise that integrates academic and practice skills might be achieved through more widespread appointment of clinical professorships.