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1 – 10 of over 244000
Article
Publication date: 9 August 2024

Muhammad Fahad Anwar

The purpose of this paper is to explore and evaluate the current legal position on the admissibility of illegally obtained evidence in money laundering cases in Pakistan.

Abstract

Purpose

The purpose of this paper is to explore and evaluate the current legal position on the admissibility of illegally obtained evidence in money laundering cases in Pakistan.

Design/methodology/approach

A comprehensive exploratory analytical examination indicates that illegally collected evidence from money laundering offences can be considered acceptable as long as it does not compromise the fairness of the judicial process or the right to a fair trial.

Findings

The admissibility and exclusion of illegally obtained evidence in money laundering cases are primarily governed by the rule of admissibility due to the absence of written or codified regulations in Pakistan.

Originality/value

The Pakistani Criminal Justice System has always depended on well-established admissibility rules to determine the acceptance or rejection of illegally obtained evidence. For many years, courts have exercised their discretion to allow illegally obtained evidence to be admitted using the relevance test. Additionally, they have also shown their discretion by excluding highly unfavourable material. Illegally obtained evidence may be considered admissible if it is relevant to the matter in issue. Illegally obtained evidence from an act related to illegal actions or a predicate offence in money laundering might impact the prosecution's case and, in turn, protect a defendant's right to a fair trial.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Abstract

Details

Designing and Tracking Knowledge Management Metrics
Type: Book
ISBN: 978-1-78973-723-3

Article
Publication date: 6 September 2024

Yiting Huang, Esinath Ndiweni and Yasser Barghathi

This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards…

Abstract

Purpose

This paper aims to understand the impact of big data on the UAE audit profession. Mainly exploring whether the emergence of big data threatens the reliability of audit standards and whether audit standards need to be improved. Also, exploring the impact of big data on the collection of audit evidence.

Design/methodology/approach

Semistructured interviews were used to collect data, mainly targeting the audit-related workers of the Big Four and Non-Big Four audit firms in the UAE. Thematic analysis is adopted to analyze the original data, and the main factors affecting the audit standard and audit evidence collection.

Findings

This study found that the reliability of audit standards and the way audit evidence is collected can be affected by big data. It concludes that audit standards need to be improved and strengthened to include detailed essential elements associated with big data to ensure audit reliability, legitimacy and regularity. The results also identify the impact of big data on audit evidence in terms of adequacy, appropriateness, authenticity, consistency and reliability, as well as the impact on the validity and completeness of evidence collection. The research highlights the importance of big data skills and knowledge education, the contribution and challenges of big data to auditing, and the use of big data in future auditing.

Originality/value

This research provides specific empirical evidence from both Big Four and Non-Big Four audit firms in the UAE, which is lacking in the literature on the use of big data technology by auditors to assist audit works in UAE. It may serve as a reference for other researchers or those interested in relevant research.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 20 September 2024

Ayesha Hashim, Miles Davison, Emily Morton, James Leak, J. Clark Wright, Elise Dizon-Ross, Sonya Stephens and Kara Hamilton

The Elementary and Secondary School Emergency Relief (ESSER) requires districts to deliver “evidence-based interventions” to students impacted by the pandemic. The policy has…

Abstract

Purpose

The Elementary and Secondary School Emergency Relief (ESSER) requires districts to deliver “evidence-based interventions” to students impacted by the pandemic. The policy has created a unique opportunity for researchers and practitioners to engage with evidence to learn how recovery interventions work and under what conditions.

Design/methodology/approach

This study is part of a research-practice partnership (RPP) between Guilford County Schools, AIR-CALDER, Harvard University and NWEA to understand the impacts and implementation of ESSER-funded recovery programs. We use a case analysis approach and frameworks of evidence-use and RPPs to explain how researchers and Guilford leaders engage with evidence to improve and evaluate programs.

Findings

The RPP used evidence to inform Guilford leaders’ recovery approaches and strengthened researchers’ evaluations of programs. Conditions that enabled evidence engagement included the RPP’s goals, research activities and collaborative conditions such as boundary spanning activities, team meetings, relationships and trust. We also observed factors that hindered evidence engagement, including the RPP’s nascent stage, structure and breadth of goals, rapid policy timelines and other organizational conditions in Guilford.

Originality/value

Given the complexities of pandemic recovery, RPPs can help researchers evaluate programs in their local context, and present evidence in ways that are actionable to guide decision-making. District leaders can play a valuable role in co-designing research studies attuned to local priorities and context and facilitating research participation among internal stakeholders. However, newly formed RPPs with broad goals for impact will need more time and resources to build an improvement infrastructure for sustaining pandemic recovery.

Details

Journal of Educational Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-8234

Keywords

Open Access
Article
Publication date: 26 August 2024

Vincent Cassar, Katarzyna Tracz-Krupa and Frank Bezzina

In this study, we explored factors driving evidence-based management (EBM) decision-making in Poland which has experienced changes from state-controlled market environments to…

Abstract

Purpose

In this study, we explored factors driving evidence-based management (EBM) decision-making in Poland which has experienced changes from state-controlled market environments to more competitive ones. Evidence-based management requires the critical use and adaptability to information to deal with complex problems.

Design/methodology/approach

In total, 422 Polish managers responded to a telephone survey measuring their perceptions about decision-making culture, styles, competence, and their use of specific sources to derive the evidence to enable them to make evidence-based decisions. Informed by theoretical principles, we used Hayes’ PROCESS macro (Model 4) to examine whether each factor produced direct effects on EBM decision-making and the mediating influence of competence and style in the relationship between culture and perceived evidence-based decision-making.

Findings

All three factors correlated positively with perceived evidence-based decision-making. Moreover, style was not predictive of EBM decision-making compared to competence and culture while culture had an imposing effect on decision-making both as a direct effect and indirectly through competence.

Originality/value

This study provides important insights into the perceptual state of EBM among Polish managers. It emphasizes the importance of embracing diverse cultures and improving critical thinking to help managers make more evidence-based decisions during significant changes in the business world.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 24 July 2024

Lisa Maertens, Ellen Daniëls, Annie Hondeghem and Wouter Vandenabeele

Notwithstanding that evidence-based human resource management (EBHRM) is gaining more ground in governmental institutions, it is still lacking a clear and research-driven…

Abstract

Purpose

Notwithstanding that evidence-based human resource management (EBHRM) is gaining more ground in governmental institutions, it is still lacking a clear and research-driven conceptualisation (Marler and Fisher, 2013). Therefore, this study seeks to establish a fundamental clarifying concept of EBHRM by using a systematic literature review.

Design/methodology/approach

This method builds on an intensive scanning of 2,584 (interdisciplinary) articles, collected from Web of Science and Scopus. Eventually, 50 articles met the predetermined inclusion criteria and were analysed. The most recent conceptualisation of evidence-based management in the literature has served as a guideline to compare the review results and further scrutinise the differences and similarities (Barends et al., 2014; Barends and Rousseau, 2018; Rynes and Bartunek, 2017).

Findings

This has enabled us to elaborate a comprehensive conceptualisation. The articles were divided into two groups, one group (n = 31) has Rousseau et al. as a reference, the other (n = 19) did not, and used various definitions. Three themes were identified: evidence-based research methods (n = 30), specific skills (n = 36) necessary to apply an evidence-based strategy and a link with the academic-practice gap (n = 25).

Practical implications

Based on the results, we recommend adding two dimensions to strengthen the current conceptualisation: a first dimension referring to how evidence-based management can be established (i.e. which methods and skills are necessary) and a second dimension referring to the why of evidence-based management in an organisation (reducing the academic-practice gap).

Originality/value

This paper starts from a systematic review approach unlike previous research in the field to contribute to the further conceptualisation of EBHRM (Rynes and Bartunek, 2017).

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 1 September 2004

Emma Hogg

This article briefly outlines some of the debates and discussions currently taking place in public health with regards to what ‘counts’ as evidence, as well as evidence use. This…

Abstract

This article briefly outlines some of the debates and discussions currently taking place in public health with regards to what ‘counts’ as evidence, as well as evidence use. This provides the context for describing a new programme of work currently being developed in Scotland by the national health improvement agency, as one of several support functions for the implementation of the Scottish Executive National Programme for Improving Mental Health and Well‐Being. This programme of work is aiming to support evidence into practice and practice into evidence in mental health improvement in Scotland.

Details

Journal of Public Mental Health, vol. 3 no. 3
Type: Research Article
ISSN: 1746-5729

Article
Publication date: 1 April 2000

Rhiannon Hodson and Steve Pitt

Research in the personal social services has historically been something of a side‐show, but various developments are combining to bring it centrestage. Unless these are managed…

Abstract

Research in the personal social services has historically been something of a side‐show, but various developments are combining to bring it centrestage. Unless these are managed strategically, the danger is that the impact of evidence on practice will remain at the margins. This article describes how Hampshire's Social Services Department has set about developing a strategy to support evidence‐based practice.

Details

Journal of Integrated Care, vol. 8 no. 2
Type: Research Article
ISSN: 1476-9018

Article
Publication date: 1 February 1996

Amanda Burls and Ruairidh Milne

Health care has always sought to improve the health of patients, but our interventions do not always do more good than harm. Sometimes ineffective or harmful interventions are…

Abstract

Health care has always sought to improve the health of patients, but our interventions do not always do more good than harm. Sometimes ineffective or harmful interventions are used and effective interventions are not used. A key problem has been that decisions are too often based on inadequate evidence or that sound evidence is overlooked. Basing decisions on evidence involves three steps: finding evidence relating to the decision, evaluating it, and acting on it. Evaluating evidence in turn involves assessing its validity, understanding the findings and their implications, and understanding the relevance of the results in the context of local decision‐making. Developing evidence‐based health care is a collective enterprise which, while not easy, is something to which everyone in the health service can contribute.

Details

Journal of Clinical Effectiveness, vol. 1 no. 2
Type: Research Article
ISSN: 1361-5874

Open Access
Article
Publication date: 3 May 2024

Philip Muir and Carolyn Dunford

Evidence-based practice is a professional standard for occupational therapists, but limited time, resources and knowledge challenge its implementation. This study aims to identify…

Abstract

Purpose

Evidence-based practice is a professional standard for occupational therapists, but limited time, resources and knowledge challenge its implementation. This study aims to identify what free evidence summary sources (FESS) can be found through a simple online search, related to child/youth interventions surrounding cerebral palsy (CP), autism spectrum disorder (ASD), developmental coordination disorder (DCD), mental health or attention-deficit/hyperactivity disorder (MH/ADHD). Evidence summaries share research in concise, time-efficient manners.

Design/methodology/approach

An internet-based scoping review was conducted between February 2022 and July 2022, using Google, and known evidence summary producers. Evidence summaries meeting the inclusion criteria were located and catalogued. Type of agency, target audiences, purpose and distribution of evidence summaries related to diagnosis were identified for each FESS.

Findings

Ten FESS were found, which produced 113 intervention-focused evidence summaries within the past 10 years. These FESS were aimed at a variety of target audiences: service providers, service users, parents/families, researchers and commissioners, and were produced primarily by non-profit/charity organisations (6 of 10) who were trying to fill a gap in evidence. Forty-eight evidence summaries were related to ASD, 34 to CP, 29 to MH/ADHD and two to DCD.

Originality/value

A catalogue of FESS that exist online was produced, to support evidence-based practice for paediatric occupational therapists with limited resources, and may support improved health promotion and informed decision-making for service users. No consistent framework for FESS evidence summaries exists at this time.

Details

Irish Journal of Occupational Therapy, vol. 52 no. 1
Type: Research Article
ISSN: 2398-8819

Keywords

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