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This paper reviews the major developments in law and policy arising from cases involving the FSA Enforcement Division in the two years after N2. It considers how the FSA has reacted to dealing with the expectations and pressures of publicity which will lead to a change in the rules affecting confidentiality; the Court of Appeal’s ruling on the due process and safeguards within the enforcement process; and the implications for authorised firms arising from the largest disciplinary case of 2003, Lloyds TSB, which resulted in a settlement of approximately £100m.

Allegations of excessive force in policing have been cited as one of the most frequent claims filed against the police in arrest situations. The United States Supreme Court in Graham v. Connor (1989) determined that “objective reasonableness” is the Fourth Amendment standard to be used in evaluating claims of excessive force. This paper analyzes the patterns of lower federal court decisions in 1,200 published Section 1983 cases decided from 1989 to 1999. The assessment examines how these courts have applied and interpreted the standard in four categories involving force. Policy and training issues are discussed and future research concerns are presented.

This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights into the characteristics and realities of financial statement fraud in the post‐Enron regulatory environment.

This paper analyses a sample of AAERs from 2002 to 2005. It also provides case studies of an additional five high‐profile case studies from that period.

This paper finds evidence of changes in Securities and Exchange Commission (SEC) enforcement activities since the COSO Report. Specifically, it is found that enforcement activities have increased substantially post‐Enron and the companies subject to AAERs are, on average, much larger, more profitable and the frauds are more substantial than those exhibited in the COSO Report. These findings suggest that the SEC has become more aggressive at pursuing larger companies for financial statement fraud in the post‐Enron environment.

This paper relies on AAERs as the source of analysis of financial statement fraud, its findings must be viewed in light of the limitations of using these documents. Specifically, the prevailing prosecutions agenda of the US SEC may be reflected in these results.

The study findings are of great practical relevance to accounting regulators and practitioners as they provide valuable insights into the nature and characteristics of financial statement fraud.

The paper provides empirical evidence concerning the changing face of financial statement fraud enforcement and provides a more in‐depth comparison of fraud than possible with most previous studies that have tended to focus on quantitative measures. This is possible because the present investigation utilises qualitative data from AAERs to supplement quantitative findings. Its originality is also due to the use of institutional theory which is not commonly applied in the corporate governance field.

This paper aims to explore how the Celtic Tiger economic boom and Great Recession influenced drug and alcohol use in one Irish city.

Semi-structured interviews were conducted with 48 people, living in Cork City, who had previously used drugs and/or alcohol problematically. All participants had engaged with services for their problematic use and had at least one year of abstinence at time of interview.

Some participants reported that their drug and/or alcohol consumption increased during the economic boom; others, who were already in (self-defined) active addiction, reported how full employment lessened some of the harms of their problematic use. For others, problematic use struck once the economy entered a downturn and, heavy drink and drug use became a means of soothing the strains of economic recession.

The paper provides two key contributions. Methodologically, it demonstrates how large-scale national quantitative data can mask local idiosyncratic tendencies, suggesting the need for mixed-method approaches for understanding drug market trends. The paper also provides insights into the impact of global and local economic conditions on drug and alcohol consumption in Ireland.

The Central Bank of Argentina began its activities in May 1935 surrounded by controversy. The Bank was created as a result of a mission led by the expert from the Bank of England, Sir Otto Niemeyer. The foreign involvement in the origins of the bank was not welcome to a good part of the Argentine society. Finally, the project for a central bank approved by the Argentine Congress was not the one proposed by Sir Otto Niemeyer, but a version of it that contained crucial modifications introduced by Raúl Prebisch. The aim of this work is to highlight Prebisch’s ideas on monetary and banking matters by analyzing the differences with the ideas of Sir Otto Niemeyer around monetary policy and the characteristics of the future Central Bank of Argentina. Even if there were almost no direct debates between them, there were different visions and indirect contentions that can be traced in the writings of both, which on the side of Prebisch were published in the Revista Económica del Banco de la Nación Argentina and some government documents, and on Niemeyer’s side can be traced in some writings and correspondence regarding his visit to Argentina, held in the archives of the Bank of England.

The interwar period was a time of technological and social change. This paper aims to understand how these changes impacted the marketing communication of mobility through the lenses of safety and of the changing place and role of women in society.

The research is based on a review of over 2,000 posters together with visual and textual material from the contemporary specialist press and company brochures, magazine advertisements and promotional film.

As women’s place in society developed during the interwar period, they became travellers and decision makers in their own right. Companies responded to and influenced these changes by encouraging women to take opportunities previously beyond their reach. However, even within this context, women were seen to retain a priority for safety linked to their more traditional societal roles. This message was set within the context of a wider safety communication dependant on the maturity of the mobility technology. Established modes of transport took a connotative approach whilst the new technologies (cars and airlines) were far more explicit in their claims.

The paper provides an approach to understanding the impact of advertisers’ technologies (new or established) on the style and content of their marketing. As such it can be used in other areas besides those discussed in this paper: for example, in a comparison between traditional car engine technologies and emergent “green” alternatives.

To the best of the author’s knowledge, this is the first cross-modal comparison of marketing communications by companies representing the majority of key mobilities. Further, whilst there is considerable discussion on topics such as gender and motoring, other sectors (for example, women airline passengers) have been given scant research attention.

The aim of this paper is to review chess as a model for incorporating local police agencies in the fight against global terrorism.

The paper examines the literature concerning the nature of terrorist organizations, as well as recent literature that suggests that new methods are required to design a broad protective network with a common purpose.

The paper suggests that, rather than merely relying upon the development of new technologies, greater emphasis should be placed on overcoming the social and structural barriers to complete interoperability.

Practitioners should thoughtfully consider this paper and work to alleviate or minimize those barriers and impediments to complete interoperability.

This paper will benefit both students and practitioners of counter terrorism, insofar as it defines the proper role of local police agencies and reinforces the need for a common understanding and a united effort to protect society.

The purpose of this study is to examine the effect of bank-specific, industry-specific and macroeconomic determinants of bank profitability amongst domestic UK commercial banks.

This study used an empirically driven single equation framework that incorporates the traditional structure–conduct–performance (SCP) hypothesis. A generalised method of moments technique was applied to a panel of UK banks covering the period 1998–2018 to account for profit persistence.

The estimation results show that all bank-specific determinants, with the exception of credit risk, significantly affect bank profitability in the anticipated way. However, no evidence was found in support of the SCP hypothesis. Interest rates, especially longer-term interest rates, and the rate of inflation has a significant effect on bank profitability, with the business cycle having a symmetric insignificant effect once other variables have been accounted for. Profitability persists to a moderate extent within the UK banking market, indicating that there exists a departure from a perfectly competitive market structure.

The literature that examines the actual underlying determinants of UK domestic bank profitability is limited.

This study aims to outlines the findings of the first qualitative evidence synthesis of empirical research on the impact of the No Recourse to Public Funds (NRPF) rule which prevents most temporary migrants from accessing social security benefits in the UK.

The review used the 2020 Preferred Reporting Items for Systematic reviews and Meta-Analyses protocol guidelines. Data were analysed by using Thomas and Harden’s (2008) thematic synthesis methodology. An initial 321 articles were identified from 13 databases, of which 38 studies met the inclusion criteria.

The key insights were that NRPF causes destitution and extreme poverty and has a disproportionate impact on racialised women. Studies found that support services were underdeveloped, underfunded, inconsistent and had a culture of mistrust and racism towards migrants. Migrants were often fearful of services due to concerns around deportation, destitution and state intervention around children.

The review focussed on qualitative research. Future empirical and theoretical research is needed in the following areas: NRPF as a practice of everyday bordering, the role of the Home Office in creating and sustaining the policy; differing gendered experiences of NRPF; and a broader geographical scope which includes all four UK nations and takes an international comparative approach.

Despite an estimated 1.4 million people in the UK with NRPF (Citizens Advice, 2020), there is little policy or theoretical discussion of the experience of having NRPF or the implications of the rule. This lack of analysis is a significant gap in both our understanding of the landscape of poverty in the UK, and the ways in which immigration policies create extreme poverty. To the best of the authors’ knowledge, this paper is the first systematic qualitative review on NRPF, bringing together the research evidence on how NRPF negatively affects outcomes for migrants, local authority and voluntary sector responses to NRPF and theoretical perspectives on NRPF.