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Article

J. Koers

This paper discusses international regulations in criminal law. Several definitions of ‘limited legal aid’ are considered. The system of the various criminal treaties…

Abstract

This paper discusses international regulations in criminal law. Several definitions of ‘limited legal aid’ are considered. The system of the various criminal treaties, together with their additional protocols, qualifications and explanations, is interpreted. The paper also looks at the separate customs treaties and EEC Regulation 1468/81. Finally, these treaties and the Additional Schengen Treaty of 19th June, 1990, are discussed.

Details

Journal of Financial Crime, vol. 1 no. 2
Type: Research Article
ISSN: 1359-0790

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Article

Adrian Burton, Hylke Koers, Paolo Manghi, Sandro La Bruzzo, Amir Aryani, Michael Diepenbroek and Uwe Schindler

Research data publishing is today widely regarded as crucial for reproducibility, proper assessment of scientific results, and as a way for researchers to get proper…

Abstract

Purpose

Research data publishing is today widely regarded as crucial for reproducibility, proper assessment of scientific results, and as a way for researchers to get proper credit for sharing their data. However, several challenges need to be solved to fully realize its potential, one of them being the development of a global standard for links between research data and literature. Current linking solutions are mostly based on bilateral, ad hoc agreements between publishers and data centers. These operate in silos so that content cannot be readily combined to deliver a network graph connecting research data and literature in a comprehensive and reliable way. The Research Data Alliance (RDA) Publishing Data Services Working Group (PDS-WG) aims to address this issue of fragmentation by bringing together different stakeholders to agree on a common infrastructure for sharing links between datasets and literature. The paper aims to discuss these issues.

Design/methodology/approach

This paper presents the synergic effort of the RDA PDS-WG and the OpenAIRE infrastructure toward enabling a common infrastructure for exchanging data-literature links by realizing and operating the Data-Literature Interlinking (DLI) Service. The DLI Service populates and provides access to a graph of data set-literature links (at the time of writing close to five million, and growing) collected from a variety of major data centers, publishers, and research organizations.

Findings

To achieve its objectives, the Service proposes an interoperable exchange data model and format, based on which it collects and publishes links, thereby offering the opportunity to validate such common approach on real-case scenarios, with real providers and consumers. Feedback of these actors will drive continuous refinement of the both data model and exchange format, supporting the further development of the Service to become an essential part of a universal, open, cross-platform, cross-discipline solution for collecting, and sharing data set-literature links.

Originality/value

This realization of the DLI Service is the first technical, cross-community, and collaborative effort in the direction of establishing a common infrastructure for facilitating the exchange of data set-literature links. As a result of its operation and underlying community effort, a new activity, name Scholix, has been initiated involving the technological level stakeholders such as DataCite and CrossRef.

Details

Program, vol. 51 no. 1
Type: Research Article
ISSN: 0033-0337

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Article

Claudio Ruggieri and Robert H. Dodds

Describes a probabilistic methodology for fracture assessments of flawed structures constructed of ferritic steels using the research code WSTRESS. The probabilistic…

Abstract

Describes a probabilistic methodology for fracture assessments of flawed structures constructed of ferritic steels using the research code WSTRESS. The probabilistic formulation for cleavage fracture implements a multiaxial form of the weakest link model which couples the macroscopic fracture behavior with a micromechanics model based on the statistics of microcracks. The Weibull stress, σw, emerges as a suitable near‐tip parameter to provide a connection between the microregime of failure and remote loading (J). WSTRESS builds on an iterative procedure to incorporate a 3‐D finite element description of the crack‐tip stress field and measured values of fracture toughness to calibrate the Weibull modulus, m, and the scale parameter, σu. Specific features of the code include statistical inference of Weibull parameters based on uncensored and censored models (with maximum likelihood method), construction of confidence intervals, several definitions for the near‐tip fracture process zone and other general facilities such as spatial integration of the stress field (to incorporate the random orientation of microcracks) and stochastic simulation of fracture data using the Monte Carlo method. The code also includes a convenient free‐form command language and a seamless interface with finite element results files stored in Patran binary or ASCII format.

Details

Engineering Computations, vol. 15 no. 1
Type: Research Article
ISSN: 0264-4401

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Article

Barry A.K. Rider

The acquisition of and control over wealth is the motivation for most serious crimes involving premeditation. This is all the more so when the criminal activity resembles…

Abstract

The acquisition of and control over wealth is the motivation for most serious crimes involving premeditation. This is all the more so when the criminal activity resembles an enterprise which inevitably requires capital to operate and lubricate its aspirations. Money, or rather wealth, in its disposable form, is therefore not only the goal of criminal enterprises but the life blood of the enterprise. Therefore until the profits of crime are taken away from subversive and criminal factions, there is little chance of effectively discouraging criminal and abusive conduct which produces great wealth or, through its profits, allows power and prestige to be acquired. As soon as the state devises methods for the tracing and seizure of such funds, there is an obvious and compelling incentive for the criminal to hide the source of his ill‐gotten gains — in other words to engage in money laundering.

Details

Journal of Financial Crime, vol. 3 no. 3
Type: Research Article
ISSN: 1359-0790

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Article

Jorge Palma Carrasco, José Maria Andrade Barbosa, Antonio Almeida Silva and Marcos Antonio da Silva Irmão

The purpose of this paper is to present a numerical simulation of the hydrogen atomic effect on the steels fracture toughness, as well as on crack propagation using…

Abstract

Purpose

The purpose of this paper is to present a numerical simulation of the hydrogen atomic effect on the steels fracture toughness, as well as on crack propagation using fracture mechanics and continuous damage mechanics models.

Design/methodology/approach

The simulation was performed in an idealized elastic specimen with an edge crack loaded in the tensile opening mode, in a plane strain state. In order to simulate the effect of hydrogen in the steel, the stress intensity factor ahead of the crack tip in the hydrogenated material was obtained. The damage model was applied to simulate the growth and crack propagation being considered only two damage components: a mechanical damage produced by a static load and a non‐mechanical damage produced by the hydrogen.

Findings

The simulation results showed that the changes in the stress field at the crack tip and the reduction in the time of growth and crack propagation due to hydrogen effect occur. These results showed a good correlation and consistency with macroscopic observations, providing a better understanding of the hydrogen embrittlement phenomenon in steels.

Originality/value

The paper attempts to link the concepts of the continuous damage and fracture mechanics to achieve a better approach in the representation of the physical phenomenon studied, in order to obtain a more accurate simulation of the processes involved.

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Article

Mónica Ramos-Mejía, Juan Manuel Jauregui-Becker, Marlies Koers-Stuiver and María-Laura Franco-Garcia

This paper aims at explaining the design process of a learning model targeting potential entrepreneurs with no technical or business expertise aiming to develop…

Abstract

Purpose

This paper aims at explaining the design process of a learning model targeting potential entrepreneurs with no technical or business expertise aiming to develop sustainable business models in deprived areas. The case that the paper explores focuses on experiential learning and learning in adulthood to design a learning model that considers context and socio-demographic characteristics, makes clear the interconnections between sustainability principles, entrepreneurship rationale and design methodologies and includes actions and processes of reflection and contextual interaction.

Design/methodology/approach

Following a recursive argument, the paper applies design research methodology (DRM) to systematically design the “transformative innovation model” that Product Co Creation Centers (PC3) from the University of Twente (The Netherlands) has developed.

Findings

Building on Kolb’s cycle of experiential learning, the result of applying DRM is a learning cycle of confrontation, observation, practice and application. The proposed learning model is applied to a specific setting in Colombia, allowing to verify and validate whether the learning model leads to the expected outcomes. It is argued that an interdisciplinary approach, a focus on feedback loops and the consideration of the context are important elements for addressing and transforming complex problems related to sustainable development from the bottom-up.

Originality/value

This paper contributes to academic research in management emphasizing a solution-finding approach based on a prescription-driven research process, informed by design science research.

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Article

D. Scheepers

The progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa…

Abstract

The progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa, cannot be overemphasised. The role which tax reform plays in the encouragement of the small business sector is of the utmost importance in providing an enabling environment. The purpose of this article is to address the less advantageous treatment of, especially, assessed losses in the corporate form as opposed to the non‐corporate form. In the course thereof an alternative tax proposal, based on the working of the S Corporation in the United States of America, is put forward, which could improve neutrality between the various enterprise forms. The tax treatment and functioning of the S Corporation is investigated to determine the applicability and practicality of such a treatment of assessed losses and profits for the corporate form in South Africa. Such an application is necessary because of the assumed influence that the treatment of assessed losses have in the choice of an enterprise form. This choice should, however, be based on economic considerations rather than on tax considerations. A neutral tax system should not influence people to choose one course of action above another mainly or solely because their position is more favourable under one of the options.

Details

Meditari Accountancy Research, vol. 8 no. 1
Type: Research Article
ISSN: 1022-2529

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Article

Seonjeong (Ally) Lee and Miyoung Jeong

This paper aims to investigate the importance of e‐servicescape in the context of the lodging industry, based on the holistic perspective, by examining ambient, design…

Abstract

Purpose

This paper aims to investigate the importance of e‐servicescape in the context of the lodging industry, based on the holistic perspective, by examining ambient, design, and social factors of the virtual environment. Employing the Stimulus‐Organism‐Response (S‐O‐R) model as a theoretical background, this study conceptually proposes a theoretical model, investigating the relationships among e‐servicescape, online consumers' flow experiences, emotion, satisfaction, and their behaviors. In addition, this study extends knowledge of e‐servicescape, incorporating individual differences, online consumers' self‐regulatory focus, in the proposed conceptual model.

Design/methodology/approach

Based on an extensive literature review, this study proposes a conceptual framework and eight propositions to investigate the dimensions of e‐servicescape (i.e., design, ambient, and social factors) and its consequences towards online consumers.

Findings

Based on the S‐O‐R and Regulatory Focus Theory as theoretical backgrounds, this study proposes eight propositions, positing the relationships between e‐servicescape and its consequences (flow experiences, emotion, satisfaction, and approach/avoidance behaviors), which will be moderated by each individual's self‐regulatory focus, either prevention‐focused or promotion‐focused strategy.

Originality/value

Fulfilling an identified need to further develop the virtual environment in the lodging industry, this study proposes a conceptual model of e‐servicescape to investigate its effects on online consumers' emotions, cognitions, and behaviors as well as an individual's self‐regulatory focus as a moderator.

Details

Journal of Hospitality and Tourism Technology, vol. 3 no. 1
Type: Research Article
ISSN: 1757-9880

Keywords

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Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

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Article

Jinwoo Park, Minhong Kim, John Nauright and Young Hoon Kim

The purpose of this paper is to examine the relationships among athlete star power, enjoyment and revisit intention of sport event tourists in a sport mega-event (SME).

Abstract

Purpose

The purpose of this paper is to examine the relationships among athlete star power, enjoyment and revisit intention of sport event tourists in a sport mega-event (SME).

Design/methodology/approach

This study was conducted in the context of 2018 PyeongChang Winter Olympic Games. A total of 419 respondents completed a survey. Structural equation modeling was used to analyze the data.

Findings

This study proved the final structure model fit well by having the values and scores higher than the minimum cutoff in all categories. Path coefficients indicate that H1a, H1c and H2 were supported while H1b was not supported by the analysis. In addition, enjoyment partially mediated the relationship between athlete star power and revisit intentions. In particular, two mediating effects were found: enjoyment mediated trustworthiness and revisit intention and expertise and revisit intention. However, enjoyment did not mediate the relationship between attractiveness and revisit intentions.

Research limitations/implications

The limitation of this study lies within two perspectives. Since the data have been collected in one country, the results may be viewed and interpreted for a specific location and time. Thus, it is strongly recommended to conduct the similar studies in the future Olympic Games. In the other perspective, the results could be different from one to another sport game because of the popularity by star power and game itself.

Originality/value

This study adds the literature on sport event research. Although there were a few studies on the effect of athlete star power, a dearth of research examined the relationships among athlete star power (trustworthiness, attractiveness and expertise), enjoyment and revisit intention. These results are valuable to SME managers to increase the propensity of tourists’ revisit intention at sport mega-event by understanding the factors that lead to increased tourist enjoyment.

Details

International Journal of Sports Marketing and Sponsorship, vol. 21 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

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