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The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied, including cases where an offender evades tax on lawful income.

Apply FATF conditions for money laundering to the tax evasion facts in United States v. Walter Anderson. In this case, the USA alleges that Anderson attempted to evade $200m of taxes on lawful income.

Anderson’s tax evasion actions met all the FATF’s conditions for money laundering. FATF Recommendations imply that tax evasion, even on lawful income, is a form of money laundering. Tax evasion produces criminal tax savings and simultaneously launders those criminal proceeds.

The FATF effectively classified all tax evasion as money laundering when it designated tax evasion among predicate offenses thereto. The FATF stopped short of explicitly stating this result. The FATF should seriously consider taking the next step: formally recognize tax evasion as one form of money laundering, and thus codify a single crime that covers both offenses. A single-crime approach may be unfamiliar to prosecutors, but it could enable a more effective multiagency approach to fighting financial crime. It could simplify prosecution, eliminate overlapping statutes and reduce concerns over double jeopardy.

To the best of the authors’ knowledge, this is the first tax case analysis to indicate that tax evasion completely incorporates money laundering within the FATF framework.

This paper mainly focuses on how to induce all members to represent members' true preferences for supply and demand matching of E-commerce platform in order to generate stable matching schemes with more social welfare of Multi-agent Matching Platform (MMP) and individually stable advantages than traditional methods.

An MMP is designed. Meanwhile, a true preference inducing method, Lower-Bid Ranking (LBR), is proposed to reduce the number of false preferences, which is helpful to solve the problem that too much false preferences leads to low efficiency of platform operation and supply and demand matching. Then, a systematic model of LBR-based Stable Matching (SM-LBR) is proposed.

To obtain an ideal transaction partner, the adequate preference ordering and modifying according to market environment is needed for everyone, and the platform should give full play to the platforms' information advantages and process historical transaction and cooperation data. Meanwhile, the appropriate supply and demand matching is beneficial to improve the efficiency and quality of platform operation, and the design of matching guidance mechanism is essential.

The numerical experiments show that, the proposed model (SM-LBR) can induce members to represent the model's true preferences for stable matching and generate effective matchings with more social welfare of MMP and individually stable advantages than traditional methods, which may provide necessary method and model reference for the research of stable matching and E-commerce platform operation.

Within the last two decades, entrepreneurship education has become institutionalized in Germany. It is offered as a stand-alone program or as part of a business degree, combining academic knowledge, practical skills, and personal development to enhance the entrepreneurial success of university graduates. While entrepreneurship education has experienced similar growth worldwide, its emergence in Germany is closely tied to the country’s political and economic developments. The significance of entrepreneurship education for a thriving entrepreneurial ecosystem and contemporary economic policy has been instrumental in advancing its academic recognition. This chapter provides a historical analysis of the academization of entrepreneurship in Germany. It explores the recursive and often idiosyncratic processes involving state and financial institutions, companies, and universities that have created, respecified, and mutually reinforced a subdiscipline and field of study. Academic entrepreneurship knowledge successively not only became relevant for starting a business but also for employment within the entrepreneurial infrastructure and beyond. This chapter follows a chronological order, highlighting three key stages in the academization of entrepreneurship education. First, the academic, financial, and political roots (I) of entrepreneurship up until the 1970s. Second, it explores the transformation (II) of entrepreneurship into a viable policy alternative and the challenges faced in establishing complementary research and education in higher education institutions during the 1980s. Finally, it sketches the institutionalization (III) of entrepreneurship as a central driver of government economic policy, allowing for the late bloom of entrepreneurship education and research at universities around the turn of the millennium.

The purpose of this study was to investigate the mediating role of teachers' intrinsic and extrinsic motivation in the relationship between principals' perceived distributed leadership and organizational learning capability in schools.

The study employs a quantitative research design and a survey methodology. Data were collected from 400 teachers in Bahrain.

The results reveal that teachers' intrinsic and extrinsic motivation fully mediates the relationship between principals' perceived distributed leadership and organizational learning capability in schools.

The study contributes to the literature on distributed leadership, organizational learning and motivation by highlighting the important mediating role of teachers' intrinsic and extrinsic motivation in the relationship between principals' perceived distributed leadership and organizational learning capability. The study also has practical implications for school administrators by suggesting that distributed leadership practices can be an effective strategy for promoting organizational learning capability in schools.

The author develops a bilateral Nash bargaining model under value uncertainty and private/asymmetric information, combining ideas from axiomatic and strategic bargaining theory. The solution to the model leads organically to a two-tier stochastic frontier (2TSF) setup with intra-error dependence. The author presents two different statistical specifications to estimate the model, one that accounts for regressor endogeneity using copulas, the other able to identify separately the bargaining power from the private information effects at the individual level. An empirical application using a matched employer–employee data set (MEEDS) from Zambia and a second using another one from Ghana showcase the applied potential of the approach.

This study aims to draw on cue utilization and irradiation theories to: determine the extent to which country-of-origin image and its sub-dimensions exert an aggregate and relative influence on consumer brand evaluations; and identify the contextual and methodological factors that account for between-study variance in the focal relationship.

A random-effects model was used to examine 166 empirical articles encompassing 499,563 observations, and 282 effect sizes from 1984 to 2020 using Comprehensive Meta-Analysis software.

Results show that country-of-origin image has a positive, moderate effect on consumer brand evaluations. Moreover, findings reveal that each dimension of country-of-origin image – general country image, general product country image, specific product country image and partitioned country image – significantly influences consumer brand evaluation, but the effect of general product country image is the largest. What’s more, the aggregate impacts of country-of-origin image on consumer brand evaluation – brand commitment, brand-specific associations and general brand impressions – show that the effect on brand commitment is the largest. Finally, findings show that contextual factors (brand source, product sector, culture [individualism vs collectivism], brand origin continents and respondents’ continent) and methodological factors (cues, sampling unit, publication year and sample size) significantly account for between-study variance.

This study provides the first meta-analytic review of the relationship between country-of-origin image and consumer brand evaluation to help clarify mixed findings and balance out the literature, which has only seen quantitative reviews on product evaluation and purchase decisions.

The rapid growth in volume and value of on-demand restaurant food delivery, accelerated by the COVID-19 pandemic, is causing a paradigm shift in the food service sector. However, there is a lack of hospitality management research into this emerging phenomenon. To address this gap, this paper defines and develops a novel conceptual model and typology and proposes a research agenda for ghost production in the context of food service.

This paper uses the Servuction model to explore, define and model the radical separation between food service production sites, points of sale and consumer interaction from the perspective of on-demand restaurant food delivery. A novel typology is developed and illustrated with eight industry examples from the UK and an accompanying cost benefit analysis. Future research priorities are identified.

In the hospitality literature, little attention has been paid to changes on-demand restaurant food delivery brings to production and business models of food service organisations, resulting in significant gaps between food service practice and theory. The knock-on effects to stakeholders include increased convenience for customers, uncertain employment status of riders and, for restaurants, striking a balance between capturing new markets and losing control of the customer. Additionally, for aggregators, there is a lack of profitability in existing models, despite holding the balance of power (and data).

The concept of “ghost production” and its associated typology is novel and offers a contribution to hospitality management literature by defining the term, scope and scale of this new phenomenon. Practical implications are proposed.

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.

In this chapter, we share narratives from our personal experiences with a shared focus on the relationships between personal identities and family language. The acquisition of a family language is said to be accompanied by a specific ‘intercultural burden’ (Kagan 2012), which is manifested at the intersection of different influences and psychological tensions. This psychosocial and cultural reality has the potential for the development of a true intercultural identity that brings together contradictions and conflicts of inherited cultural differences. Here, through a prism of three personal narratives, we create a series of questions and reflections in relation to the family language. The three voices are articulated through three auto-ethnographic accounts of individuals – two linguists and a theatre scholar who are both personally and professionally invested in the topic of post-migration. The common thread of the three narratives is the experience of Serbian as the first language. As an aspect of personal identity, the idealised concept of family language affects one's identity and makes a decisive impact on investment and potentially life-defining decisions.