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The purpose of this paper is to investigate the effect of institutional structures on the strength of auditing and financial reporting standards.

This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa.

The findings of this paper indicate a positive and statistically significant relationship between institutional structures and the strength of auditing and financial reporting standards. As a further analysis, the study finds that the relationship between institutional structures and the strength of auditing and financial reporting standards is stronger for economies with common-law accounting traditions than those with civil-law origin.

The paper has important implications for countries striving to adopt and implement auditing and financial reporting standards fully. Such efforts must begin with establishing strong institutional structures in those countries.

This study presents the first empirical panel data evidence on the effect of institutional structures on the strength of auditing and financial reporting standards in Africa. Further, the methodology employed in this study can be regarded as effective in testing the phenomenon in other regions, or it can be employed as a guiding model for future research in the area.

While a substantial amount of research has been conducted in western societies exploring public attitudes toward police (ATP) among immigrants in recent decades, the question of how recently arrived immigrants view the police in Asian societies has been largely overlooked. This study aims to explore Southeast Asian immigrants' ATP in Taiwan and how assimilation, discrimination, affirmation, procedural justice, bifocal lenses and contact experiences – viewed simultaneously – impact their perceptions.

Using a combination of convenience and snowball sampling methods, a total of 579 completed survey responses were collected in Taiwan with a response rate of 89%. Structural Equation Modeling (SEM) was used to examine key factors that impact immigrants' attitudes toward the Taiwanese police.

The findings suggest that procedural justice and assimilation are two robust and direct predictors of immigrants' attitudes toward Taiwanese police. Immigrants from Southeast Asian countries who perceive that they have been treated fairly by Taiwan police tended to report more positive ATP. Likewise, higher levels of assimilation boosted confidence in the police. In addition, both nationality and marital status had a significant impact on perceptions of the police.

This pioneering study examines immigrants' ATP among four groups of Southeast Asians in Taiwan —namely, immigrants from Indonesia, Vietnam, Thailand and the Philippines. The use of SEM strengthens the robustness of the findings derived from this study.

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.

The main purpose of this paper was to evaluate the validation process of food safety control measures.

The validation of control measures has been analyzed at 50 food companies in Serbia. The sample included companies that produce food of both plant and animal origin and have certified food safety management systems. A total of 156 control measures that combat physical hazards (41.6%), followed by microbial hazards (34.0%) and chemical hazards (24.4%), have been analyzed. To enable quantification of the validation protocols, each control measure was assigned a score.

The validation scores showed that the highest level of validation was observed in large companies, as opposed to small and medium-sized companies (p < 0.05). The type of food safety hazards and the food sector did not reveal any statistical differences in-between the scores. The main approach to validating control measures was referring to the technical documentation of equipment used (52.6%), followed by scientific and legal requirements (30.7%). Less than 20% of the analyzed control measures were validated with operational data collected on-site. No mathematical modeling was observed for the sampled food companies. Future steps should include the development of validation guides for different types of control measures and training modules.

This study can serve as an improvement guide for food safety consultants, food safety auditors, certification bodies, inspection services, food technologists and food managers.

This study is one of the first to provide an insight into how food companies validate their control measures to combat microbial, chemical and physical food safety hazards.

This paper attempts to explain the phenomenon that Macau has a parliament (Legislative Assembly) and mass suffrage but no political parties.

This paper reviews the development process of “parliament – mass suffrage – political party” in Hong Kong and Macau and tries to explain why Macau does not have a party using comparative research methods.

The political party development of Hong Kong and Macau was influenced by both the (former) colonial power and China, and whether there were political parties in these two regions was the result of the game between China and the (former) colonial power. China hoped to limit the development of party politics in the two regions. Since Britain felt reluctant to cooperate with China, political parties in Hong Kong developed. At the same time, Portugal chose to defer to China, which led Macau not to have a political party.

Existing studies have yet to explain why there are no political parties in Macau, and this paper is the first attempt to do so.

The Recast Energy Efficiency Directive 2023 has defined the concept of “split incentive,” also known as “tenant-owner dilemma.” This dilemma refers to the situation where neither landlords nor tenants have incentives to invest in energy efficiency upgrades. Although the Energy Efficiency Directive calls Member States to overcome legal barriers to remove split incentives and to encourage retrofits, the list of possible measures is too vague. This paper aims to discuss tenancy law measures designed to increase the energy efficiency of residential housing and to detect which Member States have already addressed this phenomenon.

This paper analyses, from a civil legal perspective, the possible private law barriers arising from the tenant-owner dilemma when performing energy efficiency works in selected countries and proposes legal reforms in tenancy law and related policies to overcome them. To do so, this paper follows a legal-dogmatic and comparative law methodology.

This paper concludes that some tenancy law provisions, such as the possibility to increase the rent after energy efficiency renovations and long-term leases, may challenge the tenant-owner dilemma in private rented markets, thus promoting renovations and retrofitting for energy efficiency purposes. It also proposes other policies intended to increase parties’ willingness to undertake works.

More research on the economic and legal efficiency to regulate some of the civil law measures to challenge the tenant-owner dilemma should be necessary.

The civil law measures included in this paper may help national policymakers meet the energy efficiency targets, according to what is established in the Recast Energy Efficiency Directive 2023.

Based on the economic theory of the tenant-owner dilemma, this paper investigates the elements of tenancy law that may contribute to less energy-efficient homes, proposing policies for those countries interested in addressing the energy-efficiency challenge from a private law point of view.

This study aims to examine social determinants and social strains of cyberbullying victimization among expatriate populations in high-income countries such as Qatar. The authors argue that expatriate students will be exposed to stains and pressures due to several factors, such as feeling alienated, lonely, homesick, insecure and helpless. This study examines a partial assumption of general strain theory (GST), which posits that expats’ cyberbullying victimization can create negative stimuli that lead to negative feelings and, as a result, to delinquent behavior. The delinquent behavior can be seen as a coping method in encountering strains. Logistic regression analysis is applied (using SPSS v. 21) to test the hypothesis that the victimization of expats’ cyberbullying could lead to strain and delinquency.

A sample of 2,428 expatriate students (46% males and 54% females) was randomly selected from seven public schools in Qatar. The average number of siblings in the household was 2.7. Around 10.8% of the sample reported victimization by cyberbullying. Most came from intact families (80.6%) compared to 19.4 living in broken homes. Concerning the birth order of the student in the family, 25% of the sample were firstborn, and 20% were middle-born. Students’ mother relationships were higher than students’ father relationships (69% vs 51%, respectively). Fathers were higher in undergraduate education than mothers (60% vs 49%, respectively). Considering that 58% of women did not have a job, most fathers work in administrative positions (47% in administrative work and 39% in professional positions) as opposed to mothers’ positions (15% and 21%, respectively). The survey was distributed among expatriate students by trained researchers, teachers and social workers in public schools. The researchers explained the purpose of the study, confidentiality and potential risks and provided directions for completing the survey. Parents and their children provided signed informed consent before participation, following the institutional review boards of Qatar University’s Human Subject Research Committee and the Ministry of Social Development. The victimization of cyberbullying is measured at the dichotomy level by asking a general cyberbullying question (In the last 12 months, had you been bullied by other students using mobile messages, email, voice or video messages? Responses were 1 – yes and 0 – no). A definition of cyberbullying was included in the questionnaire. Independent measures are as follows: (1) demographic variables: gender, belief, health, number of friends and exposure to violence; (2) family variables: delinquent family, coercive parenting, family relations, family disputes, father absence and family ties; (3) school variables: school satisfaction, school violence, student fighting, teachers' violence, school truancy and going late to school; (4) imprudent behavior: smoking, alcohol, not using a seat belt, gambling, stealing less than 100 QR, chewing tobacco, stimuli, volatile drugs, sexual harassment, throwing garbage out of the car, cheating, vandalism and victimization.

Findings showed that n = 255, 10.8% of the expats’ sample N = 2,428 reported victimization of cyberbullying, of whom 46% were males and 54% were females. A total of 24% of the victims of cyberbullying were males, and 5.8% were females. About a third of the sample were cyberbullying perpetrators (n = 716, 29.5%). Victims of cyberbullying came from intact families (62.4%) compared to broken families (37.6%). A round third of the victims reported the absence of a father during their childhood (n = 78, 31.7%). Most of the victims came from a typical community compared to the delinquent community (71.2% vs 28.2%). About a third of the victims reported it was easy to talk with the father when needed (32% compared to 42.7%), who said it was easy. More than half of the victims do not use seat belts. A low percentage of them were gambling (n = 68, 27% or 2.9% of the total sample). Regarding escaping imprudent and delinquent behaviors, findings showed that a third and more than a tenth of the cyberbullying were smokers and alcoholics (n = 69, 27.4% and n = 42, 16.7% respectively). Moreover, among the most serious, widely spread student problems, around a quarter of the victims reported using chewing tobacco (Sweeka is the local name) (n = 54, 21.4%). Finally, drug use among victims was more than a tenth of them (n = 41, 16.3%). About a quarter of the victims reported stealing less than 100 QR (n = 67, 26.8% or 2.9% of the total sample). Concerning the crimes committed by victims, findings showed that more than forth of them committed assault (n = 71, 28.3%), student fights (n = 202, 80.8%), school violence (n = 117, 46.6%) and half of the victims (50.2%) were also victims of face-to-face bullying. Little below half of the sample was exposed to violence (n = 120, 48.6%) and was the victim of violence in the past 12 months (n = 100, 40.8%). A significant gender differences was found in the victimization of cyberbullying (1 = yes, 0 = no) (a = 000). Moreover, significant mean differences were found between expatriates student victimization of cyberbullying at (a = 000) in all strain variables. Using binary regression analysis to examine the equality of probability of being a victim of cyberbullying as accounted for by the independent variables, the model’s predictability was 89.4%. The Hosmer and Lemeshow test and omnibus tests support the model’s fit (a = 000). Nagelkerke R² shows that the stain variables accounted for 24% of the variance in the expat's student victimization of cyberbullying.

Conceptualization and determination of what constitutes cyberbullying from the criminal law perspective are needed. Cyberbullying is defined as a form of violence and crime involving new technologies (Sun et al., 2016, p. 62). Policymakers should provide accessible and equitable access to the criminal justice system, the integration of expatriates and the provision of support services to avoid delinquency.

A social cohesion, inclusion and well-being policy is needed for expatriate students and their families in Qatar. In particular, cultural diversity policy and programs, a source of strength and enrichment should be promoted in educational settings. Social inclusion and cultural diversity programs could ease the alienation and marginalization that expatriate students may encounter in their host societies to prevent stains and negative emotions that lead to delinquency and criminal behaviors. Access to support services without discrimination to avoid health and psychological strains and risk factors. This includes but is not limited to avoidance of stigmatization, embarrassment, sense of helplessness, humiliation and other negative feelings toward expatriates. Awareness and promotion of cultural diversity values are needed to enhance cultural acceptance to reduce victimization among the expatriate population. Criminal law and security implications conceptualization and determination of what constitutes cyberbullying from the criminal law perspective are needed. Cyberbullying is a form of violence and crime involving new technologies (Sun et al., 2016). Policymakers should provide accessible and equitable access to the criminal justice system, integrating expatriates and providing support services to avoid delinquency. There is a pressing need for further research within the realm of crime and law to establish the precise legal boundaries surrounding cyberbullying and to delineate the potential scope for legislative measures aimed at safeguarding against victimization in Qatar. Although the state of Qatar has taken steps to address cyberbullying by incorporating it into relevant legal frameworks, there remains a gap in terms of specifically targeting cyberbullying involving children and adolescents. Despite the introduction of the new Cybercrime Prevention Law, the issue of cyberbullying among these vulnerable groups is not adequately addressed.

Social implication includes but is not limited to avoidance of stigmatization, embarrassment, sense of helplessness, humiliation and other negative feelings towards expatriate. Awareness and promotion of cultural diversity values is needed to enhance cultural acceptance to reduce victimization among expatriate population.

The present study examines some strain theory assumptions and the victimization of the cyberbullying expatriate population. This study tests a partial assumption of GST, which states that the expatriate population’s exposure to the victimization of cyberbullying can lead to negative stimuli that, in return, create negative feelings and, as a result, imprudent and delinquent behavior. The cyberbullying behavior can be seen as an escaping and coping method in encountering strains. This study underscores the presence of cyberbullying within high schools among expatriate students, exerting significant effects on their personal, social and emotional behaviors. The novel insights gleaned from this investigation contribute substantively to the comprehension of both the pervasiveness and repercussions of cyberbullying on the well-being of expatriate students. This contribution is particularly vital, given the dearth of research in the field, largely attributable to the growing dependence of students on the internet for various cyber activities. This study examines a partial assumption of GST (in non-Western country). Moreover, it uses an advanced statistical analysis and large sample.

This paper aims to explore how the scientific literature and company reports have addressed inclusive workplace design and strategies to date.

This paper adopts a scoping review to answer the following question: To what extent is inclusion present in workplace design and related strategies? An analysis of 27 scientific papers and 25 corporate social responsibility reports of the highest-ranked companies in the Great Place to Work global ranking disentangles the main aspects related to workplace design and strategies for promoting inclusion.

This paper opens avenues for four macro-categories of diversity (psycho-physical aspects; cultural aspects; socio-economic conditions; and ability, experience and strengths) to support the development of inclusive workplace design and strategy. Besides, multiple spatial scales emerged as material and immaterial elements of the workplace encountering inclusion and diversity.

Nowadays, the workforce is becoming more diverse. Although diversity, equity and inclusion (DE&I) has become key to many organizations, it remains unclear how DE&I principles are applied in workspace design and strategies. This scoping review provides a novel perspective on the topic by integrating scientific knowledge and practice-based approaches which still address this matter independently.

Developing a sense of belonging among immigrant youth in multicultural contexts has attracted significant attention from scholars during the last few decades. Studies have already underscored how various educational factors hinder or facilitate students’ sense of belonging to the school or the larger society. Although most students in Hong Kong schools are ethnic Chinese, a significant number of non-Chinese children make students diversity an essential aspect of schooling. The study investigated how schools can develop a sense of belonging among ethnic minority youth in Hong Kong.

As the education system in Hong Kong lacks a multicultural education policy, how can schools help develop a sense of belonging to the school and the larger society among young ethnic minority people? To answer this question, this paper consolidates the two sets of data originally gathered for two research projects. The data was collected through semi-structured in-depth interviews with nine secondary school teachers (Chinese and non-Chinese) and 15 students (non-Chinese) and analysed thematically.

The thematic analysis of the qualitative data identified several challenges and opportunities for developing ethnic minority students’ sense of belonging in Hong Kong.

Researchers in comparative education can further explore how multicultural education and inclusive education approach together can help ensure inclusive and equitable quality education for all and cater to students' diverse learning needs across the education systems.

Given that the aims of multicultural education and inclusive education resonate with each other, schools can focus on the Whole School Approach to developing a sense of belonging among ethnic minority youth in Hong Kong. However, policymakers and practitioners may need to adopt a multifaceted perspective on inclusive education that strives to ensure equitable quality education for all.

The study contributes to the existing body of scholarship on multicultural education and inclusive education. The study findings underscore the importance of an interdisciplinary research framework in education and advocate an integrative approach to supporting students with diverse learning needs in multicultural contexts.

Art hotels are increasingly providing an opportunity for creative artists to exhibit their artworks and collections within their premises. This research investigates how some hotels are transforming themselves into important cultural tourism centers. Specifically, its objectives are: (i) to better understand the extent to which travelers are aware about the existence of art hotels and to evaluate their level of interest in art-oriented initiatives; (ii) to determine which attributes and features of art hotels are appreciated by travelers; and (iii) to identify the type of travelers who are willing to stay in art hotels. The findings from a descriptive survey suggest that the incorporation of art into the hospitality industry can attract a diverse customer base and could result in a sustainable competitive advantage for hotels. This study identifies four types of travelers including: Art-Infused Travelers, Art-Seeking Travelers, Art-Indifferent Travelers, and Art-Blind Travelers. These prospective tourists were categorized according to their level of awareness and interest in art hotels and art-related experiences. In conclusion, this contribution implies that artification processes within the hospitality industry can add value to the cultural tourism market. Hence, it also advances future research avenues to academia.