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1 – 10 of 53Kirstin Hallmann, Christoph Breuer, Michael Ilgner, Thomas Giel and Lea Rossi
The purpose of this paper is to identify the determinants of success of elite athletes by applying the concept of career success to a sporting context. The concept of career…
Abstract
Purpose
The purpose of this paper is to identify the determinants of success of elite athletes by applying the concept of career success to a sporting context. The concept of career success includes extrinsic (i.e. tangible) career accomplishments like medals as well as intrinsic factors referring to subjective judgements about career attainments. Thereby, a holistic perspective is taken which has not been studied extensively before.
Design/methodology/approach
Based on previous literature, a theoretical model was derived outlining how human capital, motivation, organisational characteristics and socio-demographics affect both intrinsic and extrinsic career success. To measure the impact of these factors, primary (n=1,249) and secondary data of elite athletes were collected. Regression analyses indicated that all factors included in the theoretical model were associated with extrinsic and intrinsic success.
Findings
Institutional support was an important driver for intrinsic career success while financial support affected extrinsic career success. There was no significant influence of extrinsic career success on intrinsic career success.
Practical implications
These findings imply that policy makers should offer enhanced dual career options, such as mentoring programmes, aspects like sport-psychological support and nutrition counselling, and long-term, stable financial support for athletes to maximise career success.
Originality/value
This paper applies the construct of career success to sports. A focus on the athletes’ intrinsic career success is placed as this area has been neglected in past research.
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– This paper aims to present a case study outlining the importance of getting a grip on the regulatory realities of cross-border mergers.
Abstract
Purpose
This paper aims to present a case study outlining the importance of getting a grip on the regulatory realities of cross-border mergers.
Design/methodology/approach
The paper examines the help that Ius Laboris, a specialist international human resources (HR) law firm alliance, was able to give in the merger of a major multinational fashion company based in Italy and a French firm.
Findings
The paper charts the way in which the law firm’s experts, with their detailed local knowledge, were able to help in ensuring that the merger went ahead smoothly.
Practical implications
The paper reveals that all the processes carried out across the world were under the control of a restricted number of people in Italy, near the headquarters of the company. Local branches, often with no administrative back-up, were not required to search for local consultants and lawyers.
Social implications
The paper highlights some of the legal complications of cross-border mergers and ways in which to overcome them.
Originality/value
Reveals how important it is for HR to be aware of the cross-border vision and to have ready access to legal and regulatory expertise that can be relied upon whenever required.
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Nasir Sultan and Norazida Mohamed
This study aims to evaluate and investigate the existing process of establishing a banking relationship with politically exposed persons.
Abstract
Purpose
This study aims to evaluate and investigate the existing process of establishing a banking relationship with politically exposed persons.
Design/methodology/approach
This study used qualitative techniques of semi-structured interviews with senior compliance officers of financial institutes in Pakistan.
Findings
This study found that the existing mechanism of identification and verification of politically exposed persons (PEPs) is ineffective. Financial institutes face challenges like the quality of name screening data sets, cost of identification and verification, role and control of the regulator, the influence of politically exposed persons, the opaqueness of laws and international connections of the politically exposed persons. Further, financial Institutes are burdened by regulators to perform robust PEP customer due diligence but do not guide and provide the right tools.
Originality/value
This paper aims to find challenges faced by financial institutes before onboarding the PEPs. Further, very limited studies on this topic have been conducted in Pakistani context.
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Nasir Sultan and Norazida Mohamed
This study aims to investigates the challenges faced by Pakistani financial institutes (FIs) and regulators in implementing robust customer due diligence measures.
Abstract
Purpose
This study aims to investigates the challenges faced by Pakistani financial institutes (FIs) and regulators in implementing robust customer due diligence measures.
Design/methodology/approach
The study adopted a qualitative technique. Twenty-five semi-structured interviews with chief compliance officers and regulators were conducted.
Findings
The study concluded that the main challenges are name screening, obsolete nature and quality of databases and undocumented, unregistered and unregulated portions of the economy and society. In addition, identification and verification of high-profile customers and beneficial owners, lack of specialised staff and cost of compliance are the significant challenges faced by FIs in Pakistan.
Originality/value
The Pakistani financial sector is less researched on anti-money laundering front, especially concerning customer due diligence. Further, the social, cultural and economic norms of the Indian sub-continent are more or less the same. Therefore, the study findings could be generalised to the region.
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Natalia Aversano, Diana Ferullo, Giuseppe Nicolò and Nadia Ardito
The present research aims to understand the performance disclosure levels provided by Italian healthcare organisations (HCOs). The authors conducted this study to assess the…
Abstract
Purpose
The present research aims to understand the performance disclosure levels provided by Italian healthcare organisations (HCOs). The authors conducted this study to assess the transparency of HCOs' performance reporting processes by examining the amount and the type of information disclosed in Annual Performance Reports (APRs).
Design/methodology/approach
The present study uses a qualitative research methodology based on manual content analysis. The APRs of a sample of 171 Italian public HCOs were analysed.
Findings
Results evidence that the APRs provide a sufficient level of disclosure of performance information, putting high attention on the epidemiological conditions; however, the APRs do not present a strong information function for stakeholders' decision-making purposes. The Italian HCOs APRs are not easily understandable because the APRs are not very concise and present information mainly in discursive terms with limited graphic support.
Originality/value
To the best of the authors' knowledge, this is the first research investigating both the extent and type of performance information reported by Italian HCOs in the APRs, considering the particular contextual conditions caused by the most significant challenge the healthcare (HC) sector has faced in recent years: the epidemiological crisis of the coronavirus disease 2019 (COVID-19). The study also explores whether APRs are currently used by HCOs as a merely regulatory requirement or as an information tool for accountability and decision-making purposes.
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Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…
Abstract
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Nasir Sultan and Norazida Mohamed
This study aims to determine the applicability of the placement-layering-integration model of money laundering (ML) in the South Asian context with emphasis on Pakistan by…
Abstract
Purpose
This study aims to determine the applicability of the placement-layering-integration model of money laundering (ML) in the South Asian context with emphasis on Pakistan by analysing different ML typologies.
Design/methodology/approach
This study applied content analysis in the first step. It explored three primary documents concerning ML typologies: Asia Pacific Group’s yearly reports on ML typologies from 2010 to 2021, the mutual evaluation reports and the National Risk Assessment of Pakistan. In the second step, expert interviews were recorded, and NVivo was used for data management and analysis.
Findings
This study found primary predicate offences: corruption, tax crimes, smuggling and drug and human trafficking. Pakistani launderers often use traditional typologies, including cash smuggling, round-tripping, multiple bank accounts, investment in real estate (in Pakistan and Dubai) and hawala. However, cybercrimes, cyber laundering and trade-based ML are rising. The politically exposed persons are involved in most of the laundering cases.
Originality/value
Rare studies specifically address the south Asian typologies and the limitations of the placement, layering and integration model. Therefore, there is a need to understand the current typologies used in developing, less regulated and undocumented jurisdictions like Pakistan.
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Examines the thirteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects…
Abstract
Examines the thirteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Michele Bigoni, Valerio Antonelli, Warwick Funnell and Emanuela Mattia Cafaro
The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context…
Abstract
Purpose
The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.
Design/methodology/approach
The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.
Findings
Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.
Research limitations/implications
The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.
Social implications
The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.
Originality/value
The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.
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