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Industrialization is a major contributor to pollution and the worsening of some social problems. A change in this context would help in a new industrial model aiming at a viable and sustainable manufacturing system. This research aims to verify the state of the art of sustainability within the industrial production process through a systematic literature review, verifying the main characteristics in relation to industrial sustainability that the literature demonstrates.

The development of the research took place in three stages: a survey of articles with Journal Citation Reports (JCR), the construction of the database and descriptive analysis and text mining analyses of social networks and content. The survey took place through academically endorsed research platforms, totaling a total of 352 scientific articles, which included 18 quality management tools and worked with at least one sustainability indicator (financial, social and environmental).

Lean manufacturing, integrated management system and Six Sigma were the most cited quality tools, and articles containing the three indicators were found more frequently. It was found that most authors treated sustainability only as an environmental contribution. Knowledge of the organization's structural and management issues is essential for implementing sustainability and production process improvement.

This work is the first to develop a systematic analysis regarding the use of sustainability implementation in the industrial production process, considering a wide scope of production process tools, guiding on the characteristics of sustainability relating to the main critical success factors (CSFs), motivations, difficulties and benefits that lead industries in different parts of the world to implement sustainability.

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.

This study aims to provides the insights on the advantages and disadvantages of international franchising and licensing from the perspectives of legal and business considerations in the Gulf Cooperation Council (GCC).

Using a quantitative research approach, the authors conducted a survey with 150 business owners and franchisees in the GCC and analyzed the data using descriptive statistics, structural equation modeling and frequency analysis.

The findings reveal that while international franchising and licensing offer significant benefits for business expansion and revenue growth, they also pose risks related to legal compliance, cultural differences and intellectual property protection. Indeed, the results of this study provide valuable insights into the advantages and disadvantages of international franchising and licensing in the GCC from both legal and business perspectives.

There is limited research on the legal and business perspectives of international franchising and licensing in the GCC. This study contributes to the literature by providing a comprehensive analysis of the legal and business perspectives of international franchising and licensing in the GCC.

This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.

Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.

Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.

Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.

This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.

This paper aims to adopt a comparative method using case law, statutes and secondary literature across both jurisdictions. This paper also draws on various theories of property ownership.

This paper conceptualises the legal relations embedded within condominium housing and the various theories of property ownership to ascertain how children’s interest fit within this framework. The laws of two jurisdictions, New South Wales and Singapore, are examined to determine how their strata law responds when children’s safety is at stake.

Drawing on pluralist moral theories of property law, the thesis advanced is that children’s issues within condominiums should not be subject to majoritarian rule especially when their safety is at stake. The paramount guiding value should be ensuring their safety within multi-owned housing communities. Using the law of two jurisdictions, New South Wales and Singapore, the central argument of this paper is that the law in these jurisdictions has rightfully adopted a protective approach towards children in multi-owned properties where their safety is at stake.

The literature on the law of multi-owned housing has largely focused on governance issues such as mediating between the majority owners’ interest with that of the minority owners’ interest. Children in multi-owned developments remain an under investigated area as children’s interests do not fit within the paradigm of majority versus minority interests. The paper advances the argument that children’s interest should be viewed through either a rights-based theory or pluralists’ theories of property law. Lessons from the New South Wales and Singapore experience are also drawn which might prove useful to other jurisdictions.

This study aims to investigate Australian civil tribunal decisions to ascertain compliance with decisional quality standards in Australian law, with a particular focus on strata and community title cases.

An orthodox doctrinal legal analysis and assessment of cases and tribunal policies was adopted. All Australian jurisdictions were surveyed, including federal, state and territory jurisdictions. The case law in each jurisdiction was screened to identify whether the principles applicable to decisional quality were engaged and then analysed as to the extent of that engagement.

Where a party presents a substantial, clearly particularised argument relying upon established facts, tribunals are obliged to address those facts and the arguments by way of an active intellectual process. However, appellate decisions disclose a degree of deference not often accorded to judicial officers, and there is a need for a more disciplined approach to ascertain whether any errors have been made by a tribunal lie on the critical path to the decision. As strata and community title disputes become more complex, the importance of decisional quality standards can only increase.

Up to date as of 1 March 2023.

The present position would appear to be that where a party presents a substantial, clearly particularised argument relying upon established facts, a tribunal must address its mind to those facts and the arguments by way of an active intellectual process. The requirement is limited to circumstances prescribed by a statute and factual and legal issues which are necessary to be determined in order for the tribunal to be satisfied as to circumstances prescribed by a statute. However, where the errors are not gross and plainly obvious, appeals from defective tribunal decisions are unlikely to succeed. There is a degree of deference not often accorded to judicial officers. That deference is unfortunate when tribunals are allocated jurisdiction over what quite often are significant property disputes.

The impact on community living of uncorrected poor quality tribunal decisions can be immense, depending on the degree of error. For example, water ingress into people’s homes might remain unremedied for many years, as, for example, occurred in the Marinko case.

The research and analysis is entirely original. A search of journals and textbooks did not identify any prior analysis, at least in the Australian context, relating to decisional quality standards of tribunals.

The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

The purpose of this study is to assess the awareness and preparedness level of the chief librarians (CLs) of the universities of Punjab and the Federal area in Pakistan concerning censorship. The study also aims to identify the preferred sources the respondents use to update their knowledge about censorship.

The research work is based on the survey method. A questionnaire was used to collect data from the CLs of 105 universities. The collected data was analysed descriptively.

The major findings of the study are that there is a dire need to improve the awareness level of the university library CLs regarding censorship. It was also found that a majority of the CLs do have not any formal written policy to handle censorship issues. However, religion was the main cause of censorship in a majority of cases. The study also indicated that social media was the most preferred source CLs use to update their knowledge.

The current study covers only the CLs of universities of Punjab and the Federal area. Therefore, its findings cannot be generalized to all the library professionals of Pakistan.

The study will help to understand the awareness level of CLs about censorship-related issues and provide an opportunity for university authorities to arrange training programs for the CLs to enhance their capabilities to deal with censorship issues.

The study will provide awareness and preparedness status of CLs regarding censorship issues.

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental principles and concepts of arbitration.

Using a doctrinal analysis approach, the paper draws on legal principles, antimoney laundering regulations and relevant literature to explore the topic. It considers relevant international treaties, standards set by the financial action task force on money laundering, cases and arguments from legal analysts and experts.

The paper identifies three options for arbitrators: disregarding suspicions, initiating an investigation or terminating the proceedings. Disregarding suspicions is deemed inappropriate, as it may facilitate the concealment of financial crimes. Initiating an investigation is seen as a preferable option, aligning with the arbitrator’s role and the public interest in nullifying contracts linked to criminal conduct. Terminating the proceedings is not recommended, as it contradicts the principle of natural justice. The paper emphasizes the importance of reasonable grounds for suspicions, notifying the parties, and allowing them to address the concerns.

This paper contributes to the existing literature by comprehensively analyzing the compatibility of these options with arbitration principles and concepts. It underscores the need for clear laws and directives to guide arbitrators in addressing financial crimes within the arbitration process, maintaining a balance between party autonomy and preventing the misuse of arbitration for illicit activities.

Despite the unique features and potential applications in various industries, widespread blockchain adoption is hindered for several reasons. One of them is the lack of government regulations regarding blockchain and cryptocurrencies. However, a deliberate preliminary analysis of the policy initiatives by various jurisdictions proved otherwise, and a lack of sound academic literature on the policy initiatives on blockchain worldwide was evident. Addressing this gap, this study aims to summarize the policy initiatives of jurisdictions around the world, assessing if governments do not enact many regulations.

A systematic literature review was adopted in this study, in which the authors shortlisted a set of research papers and policy reports using several selection criteria and a screening process.

It was found that numerous policy initiatives have been enacted by governments worldwide, and blockchain applications are also being piloted or practiced successfully in several nations. It was also evident that governments are reluctant to accept cryptocurrencies as legal tender while embracing their underlying technology, blockchain.

To the best of the authors’ knowledge, this paper appears to be one of the first attempts to summarize the blockchain policy initiatives contributing to the body of knowledge on blockchain adoption.