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This paper aims to contend that when tackling financial crimes such as money laundering and terrorist financing, international regulators are seeking to hold offshore jurisdictions such as the Cayman Islands to higher standards and that this detracts from the pursuit of detecting and prosecuting money launders.

This paper will deal with the following perceived issues: firstly, to offshore jurisdictions as a concept; secondly, to outline the efforts made by the Cayman Islands to combat money laundering and to rate these changes against Financial Action Task Forces’ (FATAF’s) technical criteria; thirdly, to demonstrate that the Cayman Islands is among some of the world’s top jurisdictions for compliance with FATAF’s standards; and finally, to examine whether greylisting was necessary and to comment upon whether efforts by international regulators to hold offshore jurisdictions to higher standards detracts from the actual prosecution of money laundering within the jurisdiction.

Greylisting the Cayman Islands in these authors’ view was something that should have never happened; the Cayman Islands is being held to standards far beyond what is expected in an onshore jurisdiction. There is a need for harmonisation in respect of international anti money laundering rules and regulations to shift the tone to prosecution and investigation of offences rather than on rating jurisdictions technical compliance with procedural rules where states have a workable anti-money laundering (AML) regime.

The implications of this research are to show that offshore jurisdictions are being held by FATAF and other international regulators to higher AML standards than their onshore counterparties.

The author hopes that this paper will begin the debate as to whether FATAF needs to give reasons as to why offshore jurisdictions are held to higher standards and whether it needs to begin to contemplate higher onshore standards.

This is an original piece of research evaluating the effect of FATAF's reporting on offshore jurisdictions with a case study involving primary and secondary data in relation to the Cayman Islands.

The purpose of this study is to examine the consumer socialization of preschool age children in a peer‐to‐peer context as they participate in dramatic play in a grocery store setting.

This research employs a case study approach as outlined by Yin. A preschool located within a major metropolitan area in the Southeastern USA was selected for investigation. Located within each of the three classrooms was a grocery store learning center. This learning center provided children the opportunity to engage in dramatic play while enacting grocery shopping scripts. A total of 55 children between the ages of three‐ and six‐years old were observed over a six‐week period. Observations were recorded via field notes and transcribed into an electronic data file. Emergent themes were compared with theoretical propositions, fleshing out an overall interpretation and description of the case context.

Findings indicate that even very young children (ages three to six years) are able to successfully adopt and utilize adult shopping scripts within the grocery store shopping context. The children followed a common sequence of behaviors that mimicked adult shopping patterns. Furthermore, the children demonstrated peer‐to‐peer consumer socialization strategies, directing each other on how to perform appropriate shopping scripts.

This study differs from previous research in that the data reveal that preschool age children do in fact exhibit peer‐to‐peer influence while enacting shopping scripts. Although research has examined children as consumers, no researchers have used dramatic play to study young children in a grocery store setting. The rich content obtained from observing children in dramatic play in a grocery store learning center is unique to the marketing literature and provides a better understanding of the consumer socialization of young children.

Describes the efforts of the owner/directors of a private limited company to put into place a succession strategy. Considers three major themes: second generation entrepreneurs/management succession; action learning as a human resource development strategy and philosophy; and the learning organization. Concludes that people (and organizations) “learn” best from the priorities of the business, once they have been identified, and that organizational learning is really based on institutionalization of what has been learned – requisite learning.

The purpose of this paper is to examine demographic details, disclosure and reporting behaviour of older women Rape Crisis Centre (RCC) service users in Ireland.

Statistical analysis of 15 Irish RCC records was carried out, using the Rape Crisis Network Ireland (RCNI) statistical database. In addition, two illustrative case studies were examined.

Older women were under-represented as RCC service users in Ireland. They were more likely to be disabled, less likely to report an incident of sexual violence and more likely to delay disclosure than younger women. Older women also had poor knowledge about sexual violence and services available to older women survivors.

Data were drawn from RCCs. Therefore, results may not reflect the population of Ireland as a whole. Population-based studies should be carried out to gauge the prevalence and nature of sexual violence among older women and assess reporting and disclosing behaviours.

The paper provides important indications of barriers to accessing RCC services among older women. Health care providers should receive education and training in identifying survivors of sexual violence among older women and providing referral where needed. RCCs should ensure that services are fully accessible to the disabled.

This paper provides unique data about older women service users which will be of value to those working with older women or in the violence against women and health sectors.

The purpose of this paper is to examine pre and post outcome measures following a course of Compassionate Mind Training (CMT). Participants were students enrolled on a Post Graduate Diploma in Cognitive Behavioural Psychotherapy (CBP). The aim of the research was to explore whether CMT would increase self-compassion, compassion for others, dispositional empathy and reduce self-critical judgement.

In total, 21 participants who had enrolled on the CBP programme took part in the study. Data were collected using the self-compassion scale, interpersonal reactivity index, and the compassion for others scale.

Results reveal an overall statistically significant increase in self-compassion scores and statistically significant reduction in self-critical judgement scores post training. There was no statistically significant difference post training on the interpersonal reactivity index or the compassion for others scale.

CMT training may help students develop healthy coping strategies, which they can use to balance their affect regulation systems when faced with organisational, placement, client, academic, personal and supervision demands. Further research and longitudinal studies, using larger sample sizes are needed to explore if cultivating compassion whilst on psychotherapy training helps students build resilience and provide a barrier against empathic distress fatigue, compassion fatigue, secondary traumatic stress, and burnout.

Incorporating CMT into a CBP programme may bring changes in student levels of self-compassion and self-critical judgement.

This inaugural study examines whether incorporating CMT into a CBP programme impacts on students levels of compassion, dispositional empathy and self-critical judgement. The findings from this preliminary study suggest the potential benefits of training students in compassion focused practices.

Selecting the appropriate type of technology to incorporate in the classroom to promote comfort with professional uses of technology is important. In addition, the use of technology and good oral communication skills are valued by prospective employers. Students are stakeholders in their education, so it is important to obtain their perceptions. The purpose of this study was to obtain students’ perceptions about active learning exercises which were created to promote comfort with professional uses of technology and oral communication skills.

Six accounting classes were asked to complete a survey which assessed various classroom exercises that included the use of technology and oral communication skills while learning course content.

Overall, the students had a positive perception about the classroom exercises.

Few studies have evaluated the students’ perception of using the iternet to assist in the learning process. None have assessed the students’ perceptions as to whether those exercises have improved their comfort with technology. In addition, past studies are greater than 15 years old, and much has changed in technology and the internet. The literature has provided studies on the communications skills required of accounting students but does not study the students’ perceptions of exercises trying to improve their skills. In addition, the exercises included in this study are generalizable and can be applied to other subject matter.

This chapter addresses the two important themes that we believe characterise how the platform-based gig economy operates. The first of the two themes explores the shifting boundaries of the triangular business model and its place within the wider, evolving capitalist structure. The triangular business model is the foundation of the platform-based gig economy and consists of the digital platform, the producer/worker and the end consumer. The digital platform acts as the intermediary and provides a market for exchange of goods and services between the workers and the end consumers. The fluidity of the triangular relationship has left the platform-based gig economy beyond the reach of the traditional neo-liberal regulatory system leading to the blurring of employee and employer relations. The second theme is based on the exploration and application of the Marxist concept of surplus value creation and its appropriation within the gig structure. Here, the authors seek to show the exploitation of the worker as a participant in the triangular business model. Given that the worker bears the majority of the entrepreneurial risk and provides capital they ought to receive a proportion of the surplus value created from the transaction. The authors have established the increasing dominance of platforms within the triangular business model and the enhanced scope for exploitation of workers in form of poor remuneration standards due to employee status ambiguity and the appropriation of a disproportionate amount of surplus value flowing to the platform owners.

This chapter aims to identify the impact of misbelief and heuristics on the engagement of giggers and customers with gigging organisations. This is of value due to the plethora of gigging opportunities and our lack of knowledge about how and why people choose to take up these opportunities. In addition, the gigs may frequently go unrecorded with payments made through systems such as PayPal which can allow international payments to be made without remittances. This chapter utilises some of the primary evolutionary theories to explore the efficacy and conflict in communications between gigging organisations, their customers and providers (giggers). Those selected are: misbelief in the conscious mind; and heuristics, such as the availability and confirmatory heuristics in the unconscious mind. Misbelief is addressed as a spandrel, and heuristics are discussed through the lens of fast and frugal approaches. Through a text analysis of 77 international gigging organisations, the messages conveyed are assessed against both evolutionary theory and prior research into the gig economy. The findings are that evolutionary psychology provides a useful framework for analysing these messages, as well as aiding understanding of gigging behaviours. HRM practitioners could make use of this form of analysis to support their design of interactions with giggers to ensure clarity on both sides.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Although models have been published in the literature covering various aspects of the job performance domain (e.g., technical performance, contextual performance), researchers have recently recognized a void in these models and have called for their expansion to include adaptive performance components (Campbell, 1999; Hesketh & Neal, 1999; London & Mone, 1999; Murphy & Jackson, 1999). Toward this end, Pulakos, Arad, Donovan, and Plamondon (2000) developed a taxonomy of adaptive job performance similar to the model of job performance developed by Campbell, McCloy, Oppler, and Sager (1993). This model contained eight dimensions of adaptive job performance. Pulakos et al. began their research with a review of various literatures on adaptability and identified six different aspects of adaptive performance. These are shown in Table 1, along with the research references from which they were derived. The diversity of substantive areas that are represented in the research articles cited in Table 1 is a testament to the perceived importance of adaptability across a number of behavioral disciplines. Although the idea that adaptive performance is multi-dimensional was reasonable based on the wide range of behaviors “adaptability” has encompassed in the literature (for example, adapting to organizational change, different cultures, different people, new technology), no published research prior to Pulakos et al. had systematically defined or empirically examined specific dimensions of adaptive job performance. Pulakos et al. conducted two studies to refine the six-dimension model of individual adaptive job performance derived from the literature. In Study 1, over 1,000 critical incidents from 21 different jobs were content analyzed, yielding an eight-dimension taxonomy of adaptive performance. That is, the critical incident analysis produced two additional adaptive performance dimensions that are shown at the bottom of Table 1.