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1 – 4 of 4Christine T. Domegan, Tina Flaherty, John McNamara, David Murphy, Jonathan Derham, Mark McCorry, Suzanne Nally, Maurice Eakin, Dmitry Brychkov, Rebecca Doyle, Arthur Devine, Eva Greene, Joseph McKenna, Finola OMahony and Tadgh O'Mahony
To combat climate change, protect biodiversity, maintain water quality, facilitate a just transition for workers and engage citizens and communities, a diversity of stakeholders…
Abstract
Purpose
To combat climate change, protect biodiversity, maintain water quality, facilitate a just transition for workers and engage citizens and communities, a diversity of stakeholders across multiple levels work together and collaborate to co-create mutually beneficial solutions. This paper aims to illustrate how a 7.5-year collaboration between local communities, researchers, academics, companies, state agencies and policymakers is contributing to the reframing of industrial harvested peatlands to regenerative ecosystems and carbon sinks with impacts on ecological, economic, social and cultural systems.
Design/methodology/approach
The European Union LIFE Integrated Project, Peatlands and People, responding to Ireland’s Climate Action Plan, represents Europe’s largest rehabilitation of industrially harvested peatlands. It makes extensive use of marketing research for reframing strategies and actions by partners, collaborators and communities in the evolving context of a just transition to a carbon-neutral future.
Findings
The results highlight the ecological, economic, social and cultural reframing of peatlands from fossil fuel and waste lands to regenerative ecosystems bursting with biodiversity and climate solution opportunities. Reframing impacts requires muddling through the ebbs and flows of planned, possible and unanticipated change that can deliver benefits for peatlands and people over time.
Research limitations/implications
At 3 of 7.5 years into a project, the authors are muddling through how ecological reframing impacts economic and social/cultural reframing. Further impacts, planned and unplanned, can be expected.
Practical implications
This paper shows how an impact planning canvas tool and impact taxonomy can be applied for social and systems change. The tools can be used throughout a project to understand, respond to and manage for unplanned events. There is constant learning, constantly going back to the impact planning canvas and checking where we are, what is needed. There is action and reaction to each other and to the diversity of stakeholders affected and being affected by the reframing work.
Originality/value
This paper considers how systemic change through ecological, economic, social and cultural reframing is a perfectly imperfect process of muddling through which holds the promise of environmental, economic, technological, political, social and educational impacts to benefit nature, individuals, communities, organisations and society.
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Jonathan Nash, Richard G. Brody and Frank S. Perri
When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the…
Abstract
Purpose
When an individual leaves evidence to suggest that they are dead to mislead others, they are committing “pseudocide.” This study aims to examine pseudocides performed for the purpose of committing or concealing a financial crime.
Design/methodology/approach
This manuscript summarizes information from both academic and nonacademic publications. To provide evidence related to the conclusions made by prior authors and identify the risk factors that are often indicative of pseudocide, this manuscript examines the characteristics of pseudocides that received media coverage.
Findings
Pseudocides that receive media coverage often involve a prominent figure or a compelling story. These stories are not representative of the average pseudocide, which receives no publicity because it occurs in a less developed nation and is committed by a nonpublic figure. Common characteristics include the absence of a corpse and paperwork procured through bribery.
Originality/value
One of the only academic papers focused on pseudocide, this manuscript provides readers with information related to the scope of the issue, common methodologies and factors indicative of pseudocide. This should be of interest to several parties including forensic accountants, insurers, regulators and academics.
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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Abstract
Purpose
This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.
Design/methodology/approach
The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.
Findings
The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.
Practical implications
This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.
Originality/value
This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.
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Shailendra Singh, Mahesh Sarva and Nitin Gupta
The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and…
Abstract
Purpose
The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and propose future research directions. Under the domain of capital markets, this theme is a niche area of research where greater academic investigations are required. Most of the research is fragmented and limited to a few conventional aspects only. To address this gap, this study engages in a large-scale systematic literature review approach to collect and analyze the research corpus in the post-2000 era.
Design/methodology/approach
The big data corpus comprising research articles has been extracted from the scientific Scopus database and analyzed using the VoSviewer application. The literature around the subject has been presented using bibliometrics to give useful insights on the most popular research work and articles, top contributing journals, authors, institutions and countries leading to identification of gaps and potential research areas.
Findings
Based on the review, this study concludes that, even in an era of global market integration and disruptive technological advancements, many important aspects of this subject remain significantly underexplored. Over the past two decades, research has lagged behind the evolution of capital market crime and market regulations. Finally, based on the findings, the study suggests important future research directions as well as a few research questions. This includes market manipulation, market regulations and new-age technologies, all of which could be very useful to researchers in this field and generate key inputs for stock market regulators.
Research limitations/implications
The limitation of this research is that it is based on Scopus database so the possibility of omission of some literature cannot be completely ruled out. More advanced machine learning techniques could be applied to decode the finer aspects of the studies undertaken so far.
Practical implications
Increased integration among global markets, fast-paced technological disruptions and complexity of financial crimes in stock markets have put immense pressure on market regulators. As economies and equity markets evolve, good research investigations can aid in a better understanding of market manipulation and regulatory compliance. The proposed research directions will be very useful to researchers in this field as well as generate key inputs for stock market regulators to deal with market misbehavior.
Originality/value
This study has adopted a period-wise broad-based scientific approach to identify some of the most pertinent gaps in the subject and has proposed practical areas of study to strengthen the literature in the said field.
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