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1 – 10 of 32Security campaigns suggest concerns about the possibility of domestic terrorism threats and the seeming desire of Moroccan hardliners to fight in the Sahel. Yet arrests also…
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DOI: 10.1108/OXAN-DB281670
ISSN: 2633-304X
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Geographic
Topical
Duterte has come under criticism in Congress over her use of confidential funds (CFs). Despite the president’s remarks, he and his deputy appear to be at odds on a range of issues.
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DOI: 10.1108/OXAN-DB284044
ISSN: 2633-304X
Keywords
Geographic
Topical
The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks…
Abstract
Purpose
The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks that protect consumers, combat money laundering and address risks linked to digital assets. Conventional approaches to confiscation and anti-money laundering are deemed insufficient in this evolving landscape. The absence of a central authority and the use of encryption hinder the identification of asset owners and the tracking of illicit activities. Moreover, the international and cross-border nature of digital assets complicates matters, demanding global coordination. The purpose of this study is to highlight that the effective combat of money laundering, legislative action, innovative investigative techniques and public–private partnerships are crucial.
Design/methodology/approach
The focal point of this paper is Australia’s approach to law enforcement in the realm of digital assets. It underscores the pivotal role of robust confiscation mechanisms in disrupting criminal networks operating through digital means. The paper firmly asserts that staying ahead of the curve and maintaining an agile stance is paramount. Criminals are quick to embrace emerging technologies, necessitating proactive measures from policymakers and law enforcement agencies.
Findings
It is argued that an agile and comprehensive approach is vital in countering money laundering, as criminals adapt to new technologies. Policymakers and law enforcement agencies must remain proactively ahead of these developments to efficiently identify, trace and seize digital assets involved in illicit activities, thereby safeguarding the integrity of the global financial system.
Originality/value
This paper provides a distinctive perspective by examining Australia’s legal anti-money laundering and counterterrorism financing framework, along with its law enforcement strategies within the realm of the digital asset landscape. While there is a plethora of literature on both asset confiscation and digital assets, there is a noticeable absence of exploration into their interplay, especially within the Australian context.
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This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.
Abstract
Purpose
This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.
Design/methodology/approach
The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.
Findings
The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.
Practical implications
FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.
Originality/value
The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.
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The authorities do not appear especially concerned about the threat posed by the group, but there is sure to be an overall tightening of security during the general election…
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DOI: 10.1108/OXAN-DB286369
ISSN: 2633-304X
Keywords
Geographic
Topical
What kinds of support do interstate rivals provide to domestic actors in ongoing civil wars? And how do domestic actors utilize the support they receive? This chapter answers…
Abstract
What kinds of support do interstate rivals provide to domestic actors in ongoing civil wars? And how do domestic actors utilize the support they receive? This chapter answers these questions by comparing Iranian and Saudi military and non-military (mediation, foreign aid and religious soft-power promotion) support to the Houthis and to the Government of Yemen (GoY) during the Saada wars (2004–2010) and the internationalized civil war (2015–2018). It also focuses on the processes through which the GoY and the Houthis have utilized this support for their own strategic purposes. This chapter applies a structured, focused comparison methodology and relies on data from a review of both primary and secondary sources complemented by 14 interviews. This chapter finds that there were less external interventions in the conflict in Saada than in the internationalized civil war. During the latter, a broader set of intervention strategies enabled further instrumentalization by domestic actors, which in turn contributed to the protracted nature of the conflict. This chapter contributes to the literature on interstate rivalry and third-party intervention. The framework of analysis is applicable to civil wars that experience intervention by rivals, such as Syria or Libya.
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Isiaka Akande Raifu, Joshua Adeyemi Afolabi and Olusegun Joseph Oguntimehin Jr
Tourism development is critical for economic transformation, particularly in emerging economies. However, the growing spate of terrorism dissuades international tourists, reduces…
Abstract
Purpose
Tourism development is critical for economic transformation, particularly in emerging economies. However, the growing spate of terrorism dissuades international tourists, reduces tourism receipts and ultimately hampers the tourism sector's performance. Thus, the government intervenes by altering its military spending to curtail terrorism. Against this backdrop, this study examines the moderating role of military spending in the terrorism–tourism nexus in Nigeria.
Design/methodology/approach
The study employs the dynamic ordinary least squares (DOLS) to investigate the moderating role of military spending in the terrorism–tourism nexus in Nigeria. The authors employ the data that cover the period 1995Q1–2019Q4.
Findings
The results reveal that terrorism has a catastrophic effect on tourism arrivals in Nigeria while military spending has a positive impact on tourism arrivals. The results further show the moderating role of military spending in the terrorism–tourism nexus is positive and statistically significant. However, the findings are subject to the measures of military spending, terrorism and tourism.
Practical implications
The practical implication of the findings is the need for deliberate and strategic budgeting for the Ministry of Defence to combat terrorism, which should not only focus on the procurement of arms and ammunition but also cover the welfare of the military personnel. Nigeria also needs to formulate and implement necessary tourism policies aimed at countering terrorism in a bid to create and maintain a positive image on the global tourist map.
Originality/value
Many studies, particularly in developing countries like Nigeria, had examined the effect of terrorism on tourism but none has examined the moderating role of military spending in the terrorism–tourism nexus. Hence, this study examines the moderating role of military spending in the relationship between terrorism and tourism in Nigeria, a terrorism-prone country with several tourist sites.
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Gerry Larsson, Aida Alvinius, Bjørn Bakken and Thorvald Hœrem
This paper aims to systematically review the extant research on social psychological aspects of civil-military inter-organizational collaboration, particularly in a total defense…
Abstract
Purpose
This paper aims to systematically review the extant research on social psychological aspects of civil-military inter-organizational collaboration, particularly in a total defense context.
Design/methodology/approach
A systematic scoping studies review was performed. Peer-reviewed articles were searched in PsycInfo and Sociological Abstracts. Inclusion criteria were met by 25 articles.
Findings
Four higher-order categories with underpinning categories were derived in the analysis. They were modeled as follows: antecedent conditions affect, informal processes and practical efforts, which, in turn, affect inter-organizational trust and collaboration. These higher-order categories are all influenced by formal organizational aspects and the society in which they are found.
Research limitations/implications
The existing literature covering the chosen study focus is limited. Further studies are needed and the presented model can serve as a road map.
Practical implications
A series of questions derived from the categories of the model is presented. The questions are included as a tool for practical reflection for collaborating actors in common education, training or exercise settings or in after-action reviews.
Originality/value
The focus on social psychological aspects of civil-military inter-organizational collaboration, particularly in a total defense context, is new. The suggested relationship between superior themes adds knowledge to a research field dominated by sociological and political science approaches.
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Yifan Pan, Lei Zhang, Dong Mei, Gangqiang Tang, Yujun Ji, Kangning Tan and Yanjie Wang
This study aims to present a type of metamorphic mechanism-based quadruped crawling robot. The trunk design of the robot has a metamorphic mechanism, which endows it with…
Abstract
Purpose
This study aims to present a type of metamorphic mechanism-based quadruped crawling robot. The trunk design of the robot has a metamorphic mechanism, which endows it with excellent crawling capability and adaptability in challenging environments.
Design/methodology/approach
The robot consists of a metamorphic trunk and four series-connected three-joint legs. First, the walking and steering strategy is planned through the stability and mechanics analysis. Then, the walking and steering performance is examined using virtual prototype technology, as well as the efficacy of the walking and turning strategy.
Findings
The metamorphic quadruped crawling robot has wider application due to its variable trunk configuration and excellent leg motion space. The robot can move in two modes (constant trunk and trunk configuration transformation, respectively, while walking and rotating), which exhibits outstanding stability and adaptability in the examination and verification of prototypes.
Originality/value
The design can enhance the capacity of the quadruped crawling robot to move across a complex environment. The virtual prototype technology verifies that the proposed walking and steering strategy has good maneuverability and stability, which considerably expands the application opportunity in the fields of complicated scene identification and investigation.
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This paper aims to manage the dilemma of cyberspace operations, as the incidence of cybercrimes has increased tremendously in the past few decades, turning cyberspace into a field…
Abstract
Purpose
This paper aims to manage the dilemma of cyberspace operations, as the incidence of cybercrimes has increased tremendously in the past few decades, turning cyberspace into a field of war in which all nations must fight. For many countries, cyberattacks and conflicts, and even the basic operation of cyberspace in general, are new territories. Furthermore, international law today does not address many aspects of cyber warfare, as it typically has dealt with only traditional warfare.
Design/methodology/approach
This study examined this crime whether it is a domestic or an international crime and whether cyber wars are under international law or domestic law to address these issues.
Findings
Although many attempts to criminalize these actions occurred, the findings suggest that the world has failed to frame the legal instruments against cyberattacks. The findings also suggest recommendations to solve this issue.
Originality/value
To the best of the author’s knowledge, this study analyzed the comparison between the same crime in the perspective of domestic and international law, highlighting an unsolved dilemma in the world, suggesting some unprecedented solutions to solve.
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