Search results

1 – 10 of 16
Article
Publication date: 25 May 2023

Lingling Huang, Chengqiang Zhao, Shijie Chen and Liujing Zeng

Technical advantages embraced by blockchain, such as distributed ledger, P2P networks, consensus mechanisms and smart contracts, are highly compatible with addressing the security…

Abstract

Purpose

Technical advantages embraced by blockchain, such as distributed ledger, P2P networks, consensus mechanisms and smart contracts, are highly compatible with addressing the security issues of transferring and storing judicial documents and obtaining the feedback and evaluation of judicial translation services in cases with foreign elements. Therefore, based on this, a consortium blockchain-based model for supervising the overall process of judicial translation services in cases with foreign elements is proposed.

Design/methodology/approach

Some judicial documents are required to be translated when there are language barriers in cases with foreign elements. The purpose of this paper is expected to address security issues, which is ignored, in the process of translating judicial documents.

Findings

The experimental results show that the model constructed in this paper can effectively guarantee the security and privacy of transferring and storing translated judicial documents in cases with foreign elements, and realize the credibility and traceability of feedbacks and evaluations of judicial translation services. In addition, the underlying network communications is stable and the speed for processing data can meet the requirements of practical application.

Originality/value

The research in this paper provides an innovative scheme for judicial translation services in cases with foreign elements. The model constructed is conducive to protecting the security of the transfer and storage of judicial documents and improving the efficiency and modernization ability of hearing cases with foreign elements.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 7 April 2023

Ioanna Pervou and Panagiotis Mpogiatzidis

The purpose of this paper is to demonstrate the close relationship between the disciplines of law and health-care studies. This interrelation has become particularly evident…

Abstract

Purpose

The purpose of this paper is to demonstrate the close relationship between the disciplines of law and health-care studies. This interrelation has become particularly evident during the spread of the COVID-19 pandemic, when restrictive human rights provisions have been initiated by many states for the sake of public health. Research focuses on the notional proximity of the principle of proportionality and its health-care correlative: effectiveness. It also goes through the influence of acceptance rates for the application of restrictive measures.

Design/methodology/approach

Research focuses on interdisciplinary literature review, taking into consideration judicial decisions and data on acceptance rates of restrictive human rights measures in particular. Analysis goes in depth when two categories of restrictive human rights measures against the spread of the pandemic are examined in depth: restrictive measures to achieve social distancing and mandatory vaccination of professional groups.

Findings

Restrictive human rights measures for reasons of public health are strongly affected by the need for effective health-care systems. This argument is verified by judicial decision-making which relies to the necessity of health-care effectiveness to a great extent. The COVID-19 pandemic offers a laminate example of the two disciplines’ interrelation and how they infiltrate each other.

Research limitations/implications

Further implications for research point at the need to institutionalize a cooperative scheme between legal and health-care decision-making, given that this interrelation is strong.

Originality/value

The originality of this paper lies on the interdisciplinary approach between law and health-care studies. It explains how state policies during the pandemic were shaped based on the concepts of effectiveness and proportionality.

Details

International Journal of Human Rights in Healthcare, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 15 May 2023

Qazi Imran Ahmad, Nosheen Fatima Warraich and Amara Malik

This study aims to investigate the everyday life information seeking behavior of transgender people in Pakistan.

Abstract

Purpose

This study aims to investigate the everyday life information seeking behavior of transgender people in Pakistan.

Design/methodology/approach

A quantitative study, based on a survey design, was conducted to explore the everyday information needs of transgender people along with the types and frequency of using information sources. This study further explored the barriers to seeking everyday life information. Data were collected from 378 transgender people from Pakistan.

Findings

Music related information was the most important daily life information need and television appeared as one of the primary information sources frequently consulted by the transgender people. The respondents revealed a variety of challenges in accessing information including lack of education, lack of understanding about available information sources, biased treatment by the public and lack of technological skills. Furthermore, a statistically significant difference was found in everyday information needs and sources consulted on the basis of their age and education.

Originality/value

The findings provide a guideline to educate information providers, government agencies and other stakeholders about the information needs of this marginalized community in Pakistan. This study also suggests ways in which stakeholder may improve information systems and services to better assist transgender people.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 11 August 2021

Hassan Dakel Abd Radhi

Under international human rights law, states can limit the exercise of most human rights if it is necessary to protect the rights of others or collective interests. The hazards of…

Abstract

Purpose

Under international human rights law, states can limit the exercise of most human rights if it is necessary to protect the rights of others or collective interests. The hazards of epidemics and diseases have raised many legal, economic and social issues in their link with global health security, which renew the discussion regarding the effects of the COVID-19 on some civil and commercial transactions and financial and tax obligations. Therefore, the purpose of this paper is to discuss the effects of COVID-19 on contractual obligations.

Design/methodology/approach

In this research, we are going to follow the method of the analytical and applied approach at the same time by analyzing the cases in which contractual obligations are affected by the circumstances of the COVID-19 and its legal implications, as well as to apply the theories related to this aspect to different cases.

Findings

The result of the study funded that the legal adaptation of the COVID-19 pandemic is limited to the theory of emergency circumstances and the theory of the force majeure, and the matter remains in the hands of the trial judge to attribute the incident imposed on him to one of the two cases according to the circumstances of the case.

Originality/value

The effects of the COVID-19 pandemic on contractual obligations should be applied on each contract separately according to the extent of its impact on the contractors because the spread of the virus may have an impact on the obligations of one of the contractors, leading to exhaustion of the debtor, or it may lead to the impossibility of implementing the obligation.

Details

International Journal of Human Rights in Healthcare, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 8 April 2024

Christy Craig, Emily Oertling, Twyla Hill and Cheyla Clawson

This collaborative paper presents three case studies on four scholars' experiences with remote data collection. The authors highlight the challenges and strengths of online…

Abstract

Purpose

This collaborative paper presents three case studies on four scholars' experiences with remote data collection. The authors highlight the challenges and strengths of online qualitative research across three disparate projects: an interdisciplinary exploration of matrilineal heritage, an examination of Irish women's sexual identity and an investigation of dress practices among Tz'utujil-Maya.

Design/methodology/approach

Qualitative researchers traditionally go into the field to explore and understand social phenomena. At the onset of the COVID-19 pandemic, while people faced the daily realities of a worldwide crisis from within their homes, remote data collection became a necessary strategy to pursue knowledge. As a result, researchers adapted to unknowns regarding recruiting, scheduling, technology, interviewing and analysis.

Findings

Participant and researcher experiences during the adaptation to remote interviewing yielded important lessons on research strategies.

Originality/value

Outcomes from these studies highlight the potential value of online data collection alongside the necessity for flexibility in designing and conducting qualitative research.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 31 October 2023

Hong Zhou, Binwei Gao, Shilong Tang, Bing Li and Shuyu Wang

The number of construction dispute cases has maintained a high growth trend in recent years. The effective exploration and management of construction contract risk can directly…

Abstract

Purpose

The number of construction dispute cases has maintained a high growth trend in recent years. The effective exploration and management of construction contract risk can directly promote the overall performance of the project life cycle. The miss of clauses may result in a failure to match with standard contracts. If the contract, modified by the owner, omits key clauses, potential disputes may lead to contractors paying substantial compensation. Therefore, the identification of construction project contract missing clauses has heavily relied on the manual review technique, which is inefficient and highly restricted by personnel experience. The existing intelligent means only work for the contract query and storage. It is urgent to raise the level of intelligence for contract clause management. Therefore, this paper aims to propose an intelligent method to detect construction project contract missing clauses based on Natural Language Processing (NLP) and deep learning technology.

Design/methodology/approach

A complete classification scheme of contract clauses is designed based on NLP. First, construction contract texts are pre-processed and converted from unstructured natural language into structured digital vector form. Following the initial categorization, a multi-label classification of long text construction contract clauses is designed to preliminary identify whether the clause labels are missing. After the multi-label clause missing detection, the authors implement a clause similarity algorithm by creatively integrating the image detection thought, MatchPyramid model, with BERT to identify missing substantial content in the contract clauses.

Findings

1,322 construction project contracts were tested. Results showed that the accuracy of multi-label classification could reach 93%, the accuracy of similarity matching can reach 83%, and the recall rate and F1 mean of both can reach more than 0.7. The experimental results verify the feasibility of intelligently detecting contract risk through the NLP-based method to some extent.

Originality/value

NLP is adept at recognizing textual content and has shown promising results in some contract processing applications. However, the mostly used approaches of its utilization for risk detection in construction contract clauses predominantly are rule-based, which encounter challenges when handling intricate and lengthy engineering contracts. This paper introduces an NLP technique based on deep learning which reduces manual intervention and can autonomously identify and tag types of contractual deficiencies, aligning with the evolving complexities anticipated in future construction contracts. Moreover, this method achieves the recognition of extended contract clause texts. Ultimately, this approach boasts versatility; users simply need to adjust parameters such as segmentation based on language categories to detect omissions in contract clauses of diverse languages.

Details

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

Keywords

Article
Publication date: 1 April 2024

Ahmad Hidayat bin Md Nor, Aishath Muneeza and Magda Mohsin

This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and…

Abstract

Purpose

This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

Design/methodology/approach

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

Findings

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

Originality/value

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

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: 8 February 2024

Ahmad Farhan Alshira’h, Malek Hamed Alshirah and Abdalwali Lutfi

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT…

Abstract

Purpose

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

Design/methodology/approach

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

Findings

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

Practical implications

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

Social implications

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Originality/value

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 13 March 2024

Keanu Telles

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…

Abstract

Purpose

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

Design/methodology/approach

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

Findings

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

Originality/value

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

1 – 10 of 16