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Purpose: This chapter aims to illuminate the cultural perceptions of illicit alcohol and to examine the role of cognitive polyphasia in changing the perceptions and legitimacy of market practices.

Methodology/Approach: An ethnographic study of the Kenyan illicit alcohol market, which combined digital news media data analysis, with observation and interview data.

Findings: Cognitive polyphasia serves to delegitimize illicit alcohol by portraying it as incongruent with existing cultural beliefs, values, and assumptions. Illicit alcohol is portrayed as a contaminated product, a cursed business, a practice that causes cultural breech, and a scheme of witchcraft/sorcery used to enslave consumers. Findings also show that cognitive polyphasia involves drawing on traditional knowledge to explain misfortune and difficult social phenomena such as addiction. The delegitimation of illicit alcohol induces behavior and perception change. Consumers play an important role in this change process.

Research Implications: This research proposes the incorporation of cultural language into alcohol policy and education.

Social Implications: By illuminating social representations in the cultural-cognitive arena, a theory for applying these factors to change markets/behavior is proposed.

Originality/Value of Paper: The chapter highlights the delegitimation of market practices, unlike previous research that focuses on legitimation processes. This chapter also demonstrates how cognitive polyphasia, a scarcely researched concept in consumer research, can induce behavior change. This chapter also contributes to the literature on market/behavior change by revealing potential cultural-cognitive barriers to change.

Illicit drug use is a well-known global problem that has been noticed to be increased significantly among medical students. This study aims to assess the prevalence and consequences of illicit drug use among medical students in the country of Jordan using the validated Drug Abuse Screening Test-10 (DAST-10).

The authors used a cross-sectional, descriptive design to conduct this study. A total of 2,104 participants from six medical schools were included. A structured online-based English self-administered questionnaire was used for data collection.

Out of 2,104 included participants, 242 (11.5%) reported using illicit drugs in the past year. More than three-quarters (77%) of the drug users suffer from various degrees of problems related to drug use, ranging from risky (41%) to severe risk (6%). Drug use was found to be associated with gender, planned specialty and exposure to psychiatry training.

The cross-sectional design prevents from drawing cause-and-effect relationships and confirming how the tendency toward substance use is affected by the psychological state, sleep quality and exposure to psychiatry. Also, although it is important to measure the subjective observation of distress and sleep, objective estimates of psychological distress and sleep including actigraphy and sleep diary could be helpful to strengthen the findings. Also using an online survey with convenience sampling are some inevitable limitations with the present COVID-19 restrictions. Also, the nature of DAST-10 closed-ended questions precluded from accurately exploring the consequences of substance abuse.

Appropriate screening to identify medical students at risk for substance abuse and provide them with treatment referrals are strongly recommended in this study. In addition, medical schools should provide a comfortable environment that encourages a healthy lifestyle with a responsible attitude toward using drugs.

There is a dearth of information about illicit drug use among medical students, especially in the country of Jordan. The nature of their studies, the different stresses they experience and the impact imposed by other factors such as sociocultural all are likely to make medical students more susceptible to drug abuse. To the best of the authors’ knowledge, this is the first cross-national study of its kind in Jordan with a representative sample of 2,104 participants. We assessed the prevalence and consequences of self-reported illicit drug use and the sleep quality of medical students from all schools of medicine in Jordan.

Illicit trade is pervasive in many nations and may be influenced by the level of national IQ. The current interdisciplinary paper aims to study the association between national intelligence and illicit trade across nations.

The illicit trade index scores for 84 countries, developed by the Economics Intelligence Unit, are used to measure the dependent variable. The independent variable is national intelligence, while economic development, unemployment and Hofstede’s cultural dimensions are the control variables. Two-level hierarchical linear models (HLMs) are used to empirically test the above-mentioned association.

The empirical results suggest that the higher the degree of national intelligence, the lower is the degree of illicit trade across nations. In addition, economic development, unemployment and national culture play an important role in explaining cross-country differences in illicit trade.

Regulatory authorities should find the results of this cross-national research useful in evaluating the likelihood of illicit trade from a cognitive perspective, and in implementing reforms to curb this type of economic crimes.

This interdisciplinary study makes novel contributions to the literature on economic and financial crimes. First, for the first time to the best of the authors’ knowledge, an association between national intelligence and illicit trade is examined. A second original contribution of this study compared to earlier research is related to the use of two-level HLMs. Third, the investigation of the association between intelligence and illicit trade takes a new control variable into consideration, i.e. unemployment, a variable which is found to have a significant effect on illicit trade and that has not been used directly in relationship with illicit trade so far.

Illicit financial flows are targeted by the United Nations’ (UN) sustainable development goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they can benefit from economic norms, laws and regulations that lack mechanisms to detect and penalize them. This paper aims to investigate whether a recent test, the embezzler test, can be used to identify regulatory architectures that facilitate illicit financial flows and related financial crimes.

This paper develops a more advanced version of the embezzler test in terms of definitions and practical implementation methodology.

In this test, the definition of embezzlement can be understood to be the occurrence of illicit financial flows crossing the boundaries of organizations and/or countries. This is a multistage test, which intentionally simulates illicit financial flows to observe how well equipped is the regulatory architecture to deal with other financial offences that are related with these flows, such as theft, money laundering, fraud, corruption, market manipulation and tax evasion.

Future research can use the version of this test to stress test a large range of economic norms, laws and regulations.

This test’s new version can assist achieve the UN SDGs’ illicit financial flow reduction target. Furthermore, it can be used to study both existing and proposed norms, laws and regulation.

To the best of the author’s knowledge, this is the first explicit test that has been presented to identify norms, laws and regulations that facilitate illicit financial flows and related financial crimes.

This paper aims to provide an overview of the illicit tobacco market in Australia. It attempts to build a picture of the sources of demand, size of the market and methods of supply.

This paper is based on collation of disparate government reports, industry research, media and court documents. It is a preliminary paper in the absence of better source data.

The market is driven by the extremely high tax on tobacco in Australia. Australia’s geography emphasises on large shipments from overseas rather than small-scale smuggling. The likely market is for migrant communities with much higher smoker rates than in the mainstream community.

It is not yet possible to conduct a well-focused research because of limited official documentation.

Few government agencies focus on tobacco smuggling, and there are no publications providing a strategic picture of the illicit market. This paper fills this gap by collating multiple sources to produce a market profile.

The Australian Government loses $1bn per year in tobacco tax because of smuggling. The illicit supply also means that the social goal of the tax, namely, dissuading tobacco consumption, is undermined.

There are no academic or government publications describing the Australian illicit tobacco market. The only publications are based on research funded by the tobacco industry, which has a vested interest in overstating the size of the illicit market.

The purpose of this paper is to review the investment-savings, liquidity-money (IS–LM) model used in the traditional macroeconomic theory as an important tool to analyze the dynamics of product and money market. The IS curve represents product market equilibrium condition and the LM curve represents money market equilibrium condition. However, the traditional IS–LM model was formulated mainly keeping in mind the dynamics of the product and money markets of developed economies. Thus, there was an urgent need to explore the pre-established IS–LM model in the light of existing enormous, illicit underground economies prevalent all around the world.

In this paper, an exploratory attempt has been made to review the IS–LM model in the light of various illicit practices and by incorporating some assumptions that are relevant to this discussion. In this model, IS_il curve could be defined as a locus of points each representing a combination of evaded tax and output of the illicit economy that will keep the illicit economy in equilibrium and, the LM_il curve could be defined as a locus of points each representing a combination of illicit supply of money and output of the illicit economy that will keep the illicit economy in equilibrium.

This paper is aimed at analyzing the traditional IS–LM model from a different perspective, namely, the pervasive underground economy thriving all around the world regardless of the stages of growth and development. A sincere attempt has been made to keep the assumptions simple and closest to the real-world scenario as well as pertinent to the logic of economic theory. In this paper, two major factors of illicit practices, i.e. tax evasion and bribery, are given prime importance and the discussion is focused on those two factors of corruption.

This paper has been prepared keeping in view the standard technical procedures and findings that are described in the relevant academic materials like textbooks and journal publications (mentioned under the “References” column). The analysis and findings appearing in the article are based on logical explanations and are completely free from plagiarism.

This paper aims to empirically explore the effects of globalization, corruption perception, political stability, macroeconomic vulnerability and gross domestic savings on illicit financial outflows of 60 developing countries from 2004 to 2013.

Pedroni’s heterogeneous panel data methodology for co-integration is applied. Panel unit root tests reveal non-stationarity of each variable in level, and a battery of seven panel co-integration tests largely confirm long-run equilibrium relationship among the variables under study.

The panel vector error correction model estimates show that variables tend to converge toward long-run equilibrium at a very slow pace amid some short-term random fluctuations. At the same time, political stability reduces illicit financial outflows.

There are enhancing impacts of globalization, corruption perception, macroeconomic vulnerability and domestic gross savings on illicit financial outflows. Political stability dampens such outflows. To the authors’ knowledge, such studies are either very scant or non-existent.

The purpose of this paper is to present and analyse the issues with which Lithuania is faced through its introduction of a modern legal mechanism for a more efficient confiscation of the proceeds of crime – the criminalization of illicit enrichment.

The paper analyses issues raised in the Constitutional Court of Lithuania concerning the constitutionality of the country’s Criminal Code, as amended, by means of which illicit enrichment has been criminalized. Then, developments in and statistics for prosecutions and convictions for illicit enrichment are presented, and the legal issues that have been raised in the practice of the higher courts of Lithuania are analysed.

The concept of the criminalization of illicit enrichment proves to be less promising than that of civil forfeiture. First, it is contentious in the context of proportionality and ultima ratio. Second, it may infringe upon the prohibition of self-incrimination. Third, it appears that collecting sufficient evidence of illicit enrichment on the criminal standard of proof is an extremely difficult task for the prosecution.

Lithuania was the first European Union Member State to introduce general criminal liability for illicit enrichment. This analysis of the five years since the implementation of the enabling legislation should provide useful insights for the other countries considering introducing modern legal instruments to bring about a more effective control of illicit enrichment, as well as inspire additional, vital deliberation on the matter.

This study aims at elaborating whether the criminalization of illicit enrichment has the potential to be an efficient and well-balanced measure against profiting from serious crime.

This study offers a normative analysis of the concept of the criminalization of illicit enrichment, particularly from the perspective of the presumption of innocence. This paper supplements theoretical considerations using Lithuania, where illicit enrichment was criminalized a decade ago, as a case study. It analyses data of all 28 known criminal cases on illicit enrichment that resulted in judgements in Lithuania in 2015–2019.

The author concludes that on neither a fundamental nor practical level can the assumption that the criminalization of illicit enrichment efficiently carries out the task for which it was created be supported. Moreover, efforts to implement this legal strategy might unbalance the system of illicit asset recovery measures and obstruct the implementation of other promising legal instruments.

As very few states with developed democracy and strong rule of law traditions have implemented criminalization of illicit enrichment, there are very few if any empirical data or analysis of practices on this issue that could contribute to the theoretical discussion. This paper aims at contributing to fulfillment of this gap by presenting relevant data and insights from the perspective of Lithuanian criminal justice system.

This paper aims to critically review the strategies for prevention of illicit financial flows to and from developing countries with a view of ascertaining the most effective strategies to be selected and implemented by developing countries to stem the scourge.

The peer-reviewed journal articles were studied; those that discussed illicit financial flows were selected and reviewed critically using the systematic quantitative assessment techniques together with an output table.

The critical review deduced that enacting effective trade laws, trade regulations, creating a beneficial ownership registry, multinational companies disclosing information on business, automatic exchange of information on tax issues, the Financial Action Task Force 40 guidelines on anti-money laundering and countering financing of terrorism and domestic and international cooperation are the most reliable strategies that should be implemented by developing countries.

The wide geographic scope of developing countries, use of only high-quality databases that restricted the use of other articles and use of public sector perspective are the limitations for this paper.

This study is amongst the limited works to discuss the most reliable and effective strategies to prevent illicit financial flows in developing countries.