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Article
Publication date: 29 April 2024

James Higgs and Stephen Flowerday

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars…

Abstract

Purpose

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars and practitioners to refer to when discussing money laundering through online video games. Without a well-defined taxonomy it becomes difficult to reason through, formulate and implement effective regulatory measures, policies and security controls. As such, efforts to prevent and reduce virtual laundering incidence rates are hampered.

Design/methodology/approach

This paper proposes three mutually exclusive virtual laundering categorizations. However, instead of fixating on the processes undergirding individual instances of virtual laundering, it is argued that focusing on the initial locale of the illicit proceeds provides the appropriate framing within which to classify instances of virtual laundering. Thus, the act of classification becomes an ontological endeavour, rather than an attempt at elucidating an inherently varied process (as is common of the placement, layering and integration model).

Findings

A taxonomy is proposed that details three core virtual laundering processes. It is demonstrated how different virtual laundering categories have varied levels of associated risk, and thus, demand unique interventions.

Originality/value

To the best of the authors’ knowledge, this is the first taxonomy available in the knowledge base that systematically classifies instances of virtual laundering. The taxonomy is available for scholars and practitioners to use and apply when discussing how to regulate and formulate legislation, policies and appropriate security controls.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 28 August 2024

Wei Cai, Min Bai and Howard Davey

This paper aims to examine the impact of corporate environmental transparency (CET) on corporate financial performance under a mandatory environmental disclosure policy in China…

Abstract

Purpose

This paper aims to examine the impact of corporate environmental transparency (CET) on corporate financial performance under a mandatory environmental disclosure policy in China, the largest carbon-emitting country. It aims to clarify the concept of CET and investigate its short-term financial implications for key pollutant-discharging entities (KPEs).

Design/methodology/approach

A multidimensional model is used to construct a comprehensive CET index for KPEs in China. Empirical tests are conducted to assess the relationship between CET and corporate financial performance.

Findings

The study finds a negative relationship between CET and corporate financial performance in the short term. Increased environmental transparency necessitates higher environmental resource allocation, adversely affecting profits. The results remain unchanged from a battery of robustness tests. Despite mandatory disclosure, companies tend to provide general and vague information rather than specific and meaningful environmental data.

Research limitations/implications

The findings provide rich practical implications for policymakers to improve a mandatory environmental disclosure policy. The paper also contributes to the existing knowledge by developing a measure of CET and presenting new evidence to the debate on whether corporate environmental disclosure can be regarded as transparency.

Practical implications

Policymakers are advised to refine mandatory environmental disclosure regulations to ensure genuine transparency and to implement policy measures that alleviate the financial burdens of companies with high CET levels, thereby encouraging sustainable practices.

Originality/value

This paper contributes to the existing knowledge by developing a measure of CET and providing new evidence on the debate over whether environmental, social and governance (ESG) disclosure equates to transparency. It emphasizes the complexity of transparency and the inadequacy of current environmental disclosure practices among KPEs. The study underscores the need for financial support for companies with high CET levels to alleviate short-term financial strains and promote long-term sustainability.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 2 August 2024

Dhruba Jyoti Borgohain and Manoj Kumar Verma

This study aims to focus on carrying out a quantitative analysis of publications related to augmented reality (AR)-based gaming. AR combines the real world with the digital world…

Abstract

Purpose

This study aims to focus on carrying out a quantitative analysis of publications related to augmented reality (AR)-based gaming. AR combines the real world with the digital world and is a large basis of data in an ICT-based digital society. Therefore, there is a need for a comprehensive bibliometric review of research papers on AR-based gaming to identify the potential for the advancement of knowledge in this field.

Design/methodology/approach

In the experimental part, reference data from Scopus was extracted according to a search string formulated with great care. The retrieved data were then analyzed through open-source, sophisticated bibliometric tools, VOSviewer, along with Biblioshiny-R.

Findings

After running the analysis, it turns out that the years with the biggest number of publications were in 2010 and 2012. The focus areas of study include mixed reality, surveys and helmet-mounted displays. The USA was the most connected country in the research collaboration network; it has strong links with other nations including the UK, Canada and Greece, which cluster around it in the map. This trend of monetarily increasing number of papers depicts the growing interest and sustainable productivity in this research domain.

Originality/value

The purpose of this paper is to present a novel perspective on AR-based gaming, which has not been so far examined by bibliometric analysis. The results provide important information for researchers and stakeholders. In addition to filling a void in the literature, this study is an important reference for those researchers who are interested in exploring evolution and trends in AR-based gaming research.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 21 March 2024

Sukarmi Sukarmi, Kukuh Tejomurti and Udin Silalahi

This study aims to analyze the development of digital market characteristics particularly focusing on how the strategic choices of platforms are not fully reflected in pricing. In…

Abstract

Purpose

This study aims to analyze the development of digital market characteristics particularly focusing on how the strategic choices of platforms are not fully reflected in pricing. In addition, the implications for the development of theories of harm are investigated to explore the necessity of a relevant market definition in assessing infringement and evaluating the adequacy of Indonesian competition law.

Design/methodology/approach

This study is a legal analysis that uses statutory approaches, cases, comparative law and the development of theories of harm in digital mergers. The case approach is conducted by analyzing three cases decided by the Indonesia Business Competition Supervisory Commission. This approach provides insight into the response of Komisi Pengawas Persaingan Usaha concerning the merger and acquisition cases in the digital era as well as the provision of different analyses in conventional markets. However, competition can be potentially damaged in digital markets and a comparative law approach is taken by analyzing digital merger cases decided by authorities in other countries.

Findings

Results reveal that the digital market has created a “relevant market” that is challenging and blurred due to multi-sided network effects and consumer data usage characteristics. Platform-based enterprises’ prices fluctuate due to the digital market’s network effect and consumer data statistics. Smartphone prices depend on the number of apps and consumer data. Neoclassical theory focusing on product markets and location applied in Indonesia must be revised to establish a relevant digital economy market. To evaluate digital mergers, new harm theories are needed. The merger should also protect consumer data. Law Number 27 of 2022 on Personal Data Protection and Government Regulation on the Implementation of Electronic Systems and Transactions protects online consumers, a basic step in due diligence for digital mergers. The Indonesian Government should promptly strengthen the notion of “relevant markets” in the digital economy, which could lead to fair business competition violations like big data control. Notify partners or digital merger participants of the accessibility of sensitive data like transaction history and user location.

Originality/value

The development of digital market characteristics has implications for developing theories of harm in digital markets. Indonesian competition law needs to develop such theories of harm to analyze the potential for anticompetitive digital mergers in the digital economy era.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 15 May 2024

Suji Kim, John Grady and Khalid Ballouli

This paper aims to provide an integrated legal and marketing perspective on the imminent trademark challenges and opportunities for sports organizations operating in the metaverse.

Abstract

Purpose

This paper aims to provide an integrated legal and marketing perspective on the imminent trademark challenges and opportunities for sports organizations operating in the metaverse.

Design/methodology/approach

The approach is a legal commentary that explores the ways in which the current legal framework, especially in the context of trademarks, might need to transform to offer robust protection for sports brands in the virtual marketplaces emerging within the metaverse.

Findings

Our analysis reveals that the traditional legal frameworks for trademarks are often inadequate to address the unique challenges posted by the metaverse, such as the issue of virtual goods replication and the global accessibility of branded content. The findings indicate that sport organizations must adopt proactive strategies to monitor and enforce their trademark rights effectively within these expansive digital environments. Moreover, legislative bodies may need to consider reforms or new regulations specifically tailored to the complexities of trademark protection in the digital realm to prevent dilution and misuse of sport brands.

Originality/value

In light of legal and branding issues related to metaverse-based trademarks, this paper is dedicated to examining the legal principles and foundations necessary to enhance the protection of sports brands within the virtual marketplace of the metaverse.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 16 August 2024

Harold Sang Kwon Lee, Jue Wang, Yahaira Lisbeth Moreno-Brito, Yiwen Shen and Hak-Seon Kim

This study aims to explore the quality of user-generated content regarding readability, polarity, word length and diversity, as well as its implications for guest satisfaction in…

Abstract

Purpose

This study aims to explore the quality of user-generated content regarding readability, polarity, word length and diversity, as well as its implications for guest satisfaction in Las Vegas luxury gaming resorts.

Design/methodology/approach

This study examined 12,940 textual customer reviews from six luxury hotels in luxury gaming destination resorts via Google Travel gathered from SCTM 3 (Smart Crawling and Text Mining). Moreover, the regression analysis identified the relationship between the variables in the textual customer reviews and the customer’s overall satisfaction.

Findings

A key finding of this study revealed that word length moderates the relationship between readability and overall customer satisfaction negatively, whereas it positively moderates the path from sentiment polarity and diversity to overall customer satisfaction.

Originality/value

This study contributes to the relationship between technical aspects of online reviews. The adopted methodology allows us to precisely identify the essential attributes that influence customer satisfaction through textual reviews. Further, the study explores the quality of user-generated content, addressing aspects such as readability, polarity, diversity and word length, providing a unique perspective on how these specific elements directly impact customer satisfaction in this context of hotels in luxury in Las Vegas.

研究目的

本研究探讨了用户生成内容的可读性、情感倾向、词长和多样性等方面的质量, 以及这些因素对拉斯维加斯豪华博彩度假村顾客满意度的影响。

研究方法

本研究通过 SCTM 3(智能爬虫与文本挖掘)收集了谷歌旅行上的六家豪华酒店的12,940 条客户评论文本。此外, 回归分析确定了文本客户评论中的变量与客户整体满意度之间的关系。

研究发现

本研究的一个关键发现是, 词长在可读性与整体顾客满意度之间的关系中起到负面调节作用, 而在情感倾向和多样性与整体顾客满意度之间的路径中起到正面调节作用。

研究创新

本研究对在线评论的技术方面之间的关系作出了贡献。采用的方法使我们能够精确识别通过文本评论影响顾客满意度的关键属性。此外, 本研究探讨了用户生成内容的质量, 涉及可读性、情感倾向、多样性和词长等方面, 提供了独特视角, 揭示了这些具体元素如何直接影响拉斯维加斯豪华酒店顾客满意度。

Details

Journal of Hospitality and Tourism Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-9880

Keywords

Article
Publication date: 31 July 2024

Kyung-Shick Choi, Mohamed Chawki and Subhajit Basu

Exhibiting an unprecedented rate of advancement, technology’s progression over the past two decades has regrettably led to a disturbing increase in the distribution of child…

Abstract

Purpose

Exhibiting an unprecedented rate of advancement, technology’s progression over the past two decades has regrettably led to a disturbing increase in the distribution of child sexual abuse materials (CSAM) online. Compounded by the emergence of an underground cryptocurrency market, which serves as a primary distribution channel for these materials, the investigation and sanctioning of CSAM present a complex and unique set of challenges. The purpose of this study is to accurately diagnose the CSAM sentencing landscape and build a more comprehensive, evidence-based legal framework in penology.

Design/methodology/approach

The study collected and analyzed case details regarding CSAM sanctions in a database sourced from the US Department of Justice for 2020. Various factors were analyzed such as the victim’s age, offender typology and previous conviction, accompanied by an analysis of how these factors affect the sentence length.

Findings

The study found that the hierarchical agency-level interactions give insight into resource allocation prioritization, as well as confirming a close relationship between prior conviction history and sentence length, with the victim’s age inversely related to sentence length. Leveraging data-driven insights, the study paves the way for more targeted and effective sanctions, ultimately contributing to the broader goal of safeguarding children from online sexual exploitation.

Originality/value

The paper provides a critical analysis of the complex landscape surrounding CSAM distribution and judicial sentencing. By examining case details and leveraging data-driven insights, it offers valuable contributions to understanding the interplay between various factors such as victim age, offender typology and prior convictions on sentencing outcomes. This comprehensive approach not only sheds light on the dynamics of CSAM sanctions but also lays the groundwork for evidence-based legal frameworks in penology. Its originality lies in its nuanced examination of hierarchical agency interactions and its potential to inform more targeted interventions for safeguarding children from online exploitation.

Details

Journal of Aggression, Conflict and Peace Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 24 June 2024

Qian Li, Qi Zhang, Yuyan Shen and Xiang Zhang

The elevator installation in old communities (EIOC) can effectively improve the public infrastructure of urban communities. However, differences in the decision-making behaviours…

Abstract

Purpose

The elevator installation in old communities (EIOC) can effectively improve the public infrastructure of urban communities. However, differences in the decision-making behaviours of stakeholders lead to frequent conflicts, thereby hindering the implementation of EIOC. The purpose of this study is to explore the decision-making behavior of core stakeholders which are the government, community owners and elevator enterprises at different stages in the EIOC using the evolutionary game method.

Design/methodology/approach

A tripartite evolutionary game model involving the government, community owners and elevator enterprises was developed, and their evolutionary stabilisation strategies were explored in different stages. The dynamic change of the stakeholders' decision-making behaviours at different stages of the project and the influencing mechanism of the key factors on the decision-making behaviours of the three stakeholders were analysed through numerical simulation.

Findings

The results of this study showed that: Divergent interests led the government, community owners and elevator enterprises to adopt distinct decision-making behaviours at different stages, resulting in diverse attitudes and actions among stakeholders. A dynamic reward and penalty mechanism effectively motivated community owners and elevator enterprises to engage actively, fostering broad participation. However, the high regulatory cost diminished the government's regulatory effectiveness. This imbalance between penalties and incentives posed a challenge, impacting the overall effectiveness and efficiency of implementing the EIOC.

Originality/value

Existing research lacks exploration of the decision-making behaviours of stakeholders in community public infrastructure. This study developed a dynamic tripartite evolutionary game model in the EIOC from the gaming perspective. The results of this study provide a reference for dealing with the stakeholders' interests in the community public infrastructure and contribute to the theoretical basis for establishing an effective supervision mechanism.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 3 September 2024

Jonathan G. Ercanbrack and Ali Ali

This study aims to examine the extent to which traditional juristic approaches to determining intention in Islamic law are altered in the institutional framework and…

Abstract

Purpose

This study aims to examine the extent to which traditional juristic approaches to determining intention in Islamic law are altered in the institutional framework and standard-setting project of the Malaysian state.

Design/methodology/approach

The study used the transnational law theory, which views normativity as culturally, socially and religiously embedded. The development of norms, customs and laws is also contingent on self-maximizing behavior. The Sharīʿa Advisory Council’s interpretation of the bayʿ al-ʿīnah standard is a case study of this approach to the development of law.

Findings

This study shows that traditional approaches to determining the validity of an Islamic contract have been displaced by the institutional logic of the state, which prioritizes uniformity and certainty in law and reflects liberal, Western and capitalistic values. Islamic standard setting is part of the state’s objective to uniformize law due to the globalization of financial markets. The normative collisions in the standard-setting project produce a new jurisprudence based on the state’s uniform and purposive determination of a contract’s validity.

Research limitations/implications

Further research on institutional frameworks is needed to conceptualize how Islamic commercial principles and ethics can be incentivized in the state’s legal systems.

Originality/value

Few works, if any, have examined the interaction of the state’s institutional environment with jurists’ traditional approaches to determining contractual intention. Most scholarship assumes the decisive role of market forces, but the role of law and institutions in this context is under-researched.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 11 April 2024

Xiaowei An, Sicheng Ren, Lunyan Wang and Yehui Huang

The purpose of this paper is to explore the support for multi-party collaboration in project construction provided by building information modeling (BIM). Based on the perspective…

Abstract

Purpose

The purpose of this paper is to explore the support for multi-party collaboration in project construction provided by building information modeling (BIM). Based on the perspective of value co-creation, the research results can provide support for the collaborative application and contract design of BIM platform.

Design/methodology/approach

In this paper, an evolutionary game model involving the owner, designer and constructor is constructed by using prospect theory and evolutionary game theory. Through simulation analysis, the evolution law of the strategy choice of each party in the collaborative application of BIM platform is discussed and the key factors affecting the strategy choice of all parties are analyzed.

Findings

The results show that there is an ideal local equilibrium point with progressive stability in the evolutionary game between the three parties: “the construction party shares information, the designer receives the information and optimizes the project and the owner does not provide incentives”; in addition, the opportunistic behaviors of the design and construction parties, as well as the probability of such behaviors being detected and the subsequent punishment have a significant impact on the evolutionary outcome.

Originality/value

This method can provide support for the collaborative application and contract design of BIM platform.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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