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The purpose of this paper is to discuss how agency conflicts between people and main government organs affect the combatting ability of white-collar money laundering in an emerging economy.

This paper uses a qualitative design under the philosophy of interpretivism. The case study research strategy is used inductively to investigate how structural limitations affect white-collar money laundering.

This study reveals that serious agency conflicts exist between public and main government organs which are detrimental to the rights of people to enjoy a crime-free society. First agency conflict of people and legislature intensifies as a result of limited understanding of the legislature and failure to take precautionary actions to develop an anti-money laundering and countering the financing of terrorism (AML/CFT) regime with evolving global standards. This delay has resulted in identifying Sri Lanka as a deficient AML/CFT regime twice. The second conflicts arise between people and the executive which is a serious conflict due to misuse of statutory power and failure to perform duties. The independence and integrity of administrative authorities who perform executive functions were inherent problems of implementing a sound AML/CFT regime. Lack of monitoring, nonavailability of an independent audit and inappropriate reporting channels were other encouraging factors of administrative organs to misuse statutory power. The third conflict between people and the judiciary was not intensified because the function was not so exposed to create agency conflicts. After all, an adequate number of cases had not proceeded to the judiciary due to inherent limitations as a result of intensified first two agency conflicts. The agency conflicts have intensified over the years and AML/CFT regime has been ineffective as a result of limited influence and understanding of the principal, people. Therefore, the principal has to influence the agents to make reforms in the AML/CFT regime to make the country a white-collar crime-free country.

This study uses a case study strategy to assess the context of Sri Lanka as an emerging economy. It is recommended to take into consideration the contextual facts when the findings are applied to other jurisdictions.

This paper is an original work of the authors which discusses how agency conflicts arise between people and three main government organs in implementing a sound AML/CFT regime in Sri Lanka as an emerging economy.

The presence of heavy metals in milk causes many acute and chronic physiological dysfunctions in human organs. The present study aims to investigate the heavy metals in cow's and buffalo's milk of two major cities, Karachi and Gujranwala, Pakistan to estimate metal intake by humans from this source.

In total, 48 milk samples from 2 cities were drawn from animals' udder to avoid contamination. Each sample was digested with nitric acid at 105 ^oC (degree Celsius) on a pre-heated electric hot plate to investigate the metals by atomic absorption spectroscopy (flame type). Air-acetylene technique analyzed chromium, cadmium and lead, and the hydride method analyzed arsenic in the milk samples.

The results revealed the highest mean lead concentration (19.65 ± 43.86 ppb) in the milk samples, followed by chromium (2.10 ± 2.33 ppb) and arsenic (0.48 ± 0.73 ppb). Cadmium was not detected in any sample, assuming cadmium's occurrence was below the detection level. The concentrations of all the metals in the samples of the two cities do not differ statistically. Lead concentrations in the buffalo's milk were higher than in cow's milk (p < 0.05). However, the concentrations of arsenic and chromium between buffalo's and cow's milk do not differ statistically. The present study reveals a lower level of metals in the milk than those conducted elsewhere. The mean concentrations of all the metals met the World Health Organization's (WHO) safety guidelines (1993).

Although cadmium causes toxicity in the human body, cadmium could not be measured because cadmium's concentration was below the detection level, which is 1 ppb.

This study will help reduce the toxic metals in our environment, and the sources of heavy metals, particularly from the industrial sector could be identified. The feed and water consumed by the milking animals could be carefully used for feeding them.

This study will help reduce the diseases and malfunction of human organs and organ systems since these heavy metals cause toxicity and carcinogenicity in humans. Arsenic and chromium cause cancer while lead causes encephalopathy (a brain disease).

The study reports heavy metal concentrations in the two attributes of four independent variables of raw milk samples that were scarcely reported from Pakistan.

The purpose of this paper is to propose an new online path planning method for porcine belly cutting. With the proliferation in demand for the automatic systems of pork production, the development of efficient and robust meat cutting algorithms are hot issues. The uncertain and dynamic nature of the online porcine belly cutting imposes a challenge for the robot to identify and cut efficiently and accurately. Based on the above challenges, an online porcine belly cutting method using 3D laser point cloud is proposed.

The robotic cutting system is composed of an industrial robotic manipulator, customized tools, a laser sensor and a PC.

Analysis of experimental results shows that by comparing with machine vision, laser sensor-based robot cutting has more advantages, and it can handle different carcass sizes.

An image pyramid method is used for dimensionality reduction of the 3D laser point cloud. From a detailed analysis of the outward and inward cutting errors, the outward cutting error is the limiting condition for reducing the segments by segmentation algorithm.

The purpose of this study is to assess the attitudes of individuals living in Belgium and in Emirdag in regard to patient rights and the effect of cultural differences in developing the attitude. This study measures the attitudes of two groups of people living in different geographies, “individuals living in Emirdag and Individuals emigrated from Emirdag to Belgium,” and yet having the same ethnic origin, common social and cultural capital.

Implementing quantitative research, the data for the current study was obtained from a total of 1,043 participants, who were administered the Likert type “Patient Rights Attitude Scale” along with demographic questionnaire.

The total score mean of the scale is 126.09 ± 15.21 in the Emirdag group, whereas in the Belgian group, it is 129.78 ± 13.356. While the attitude with the highest mean score about patient rights in both groups observed under “the right to seek medical attention” and “the right to consent in medical and drug researches” items and thusthese items are considered as a common denominator, the two groups differed in the scale items that received the lowest average.

It is important to determine the effects of attitudes toward patient rights and cultural differences on the development of attitudes, to determine the problems in the delivery of health services and health service procurement.

The structures that direct the choices and decisions of individuals in critical subjects such as organ transplantation and euthanasia, and thus having different practices in the doctrine, can be affected by individuals and even society’s rules, beliefs and values. It was concluded that immigrant participants’ dominating culture and related beliefs, rules and values play a role in the making of decision and choice.

The alternative medical practices of both Ottoman and Andalusian heritages could be shown through bloodletting and cupping therapies that have been utilized in various ancient civilizations. The current study endeavors to explore the historical implementation of bloodletting as a sustainable medical heritage by Muslim physicians in the Andalusian and Ottoman empires as a part of their surgical heritage that is documented in their manuscripts and miniatures.

The primary research materials utilized in this case study are the copy of the manuscript Al-Tasrif li-man ‘Ajiza ‘an al-Taʾlif in Berlin library and the copy of the manuscript Cerrahiye-I Ilhaniye of the National Library in Paris. The study applies an analytical comparative approach to examine the practice of bloodletting by two Muslim physicians as a part of reviving heritage usage.

The present study investigates the heritage in both periods throughout implementation of cupping therapy by Al-Zahrawi and Sabuncuoglu, while also examining the resemblances and divergences in the techniques of bloodletting as a heritage medical treatment employed by these Muslim physicians and still used in Muslim culture and could be used in medical tourism purposes.

The current study aims to investigate the understanding and implementation of heritage bloodletting and cupping therapy as a sustainable tool in surgical purposes, through an exploration of treatment methods detailed in both manuscripts. Additionally, it examines the contributions made by the two surgeons toward the development of new cups and the refinement of processes involved in bloodletting and cupping therapy. Furthermore, the study highlights the locations where cupping can be performed and differentiates between dry and wet cupping techniques, as depicted in the painted instruments documented in both manuscripts.

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

The paper aims to contribute conceptually to the conversation about organizational models and to the future development of an organizational diagnostic method, based on the human being seen as an allopoietic information processing gray box.

Methodologically, the approach is qualitative and interpretative, using the concepts of autopoiesis and allopoiesis of H. Maturana and F. Varela, the ideas of cybernetic machine, black box and functional homomorphism of W.R. Ashby, moving from the human being to the organizations producing goods and/or services.

Observing the human being as an allopoietic gray box allowed us to confirm the human being as an information-producing entity and the nervous system as its productive component. The functions distinguished were to emote, feel, perceive, think, memorize, decide, communicate, regulate, control, coordinate and move. Similarly, the proposed organizational model is composed of the same functions in which emoting is homologated with distributed leadership for the achievement of the organizational climate and to move with production. Notwithstanding the circularity of affectation between the functional components, the climate is the basis of organizational operation and consequently, the decisional closure distributed between owners and employees.

This is a theoretical proposal that needs to be discussed, and although there are precedents that could help in this regard, it is essential to enrich the model and derive thereof specific tools that can be applied.

A general model is provided from which methods of organizational design, diagnosis and treatment could be derived.

The proposed model is expected to be a contribution to organizational research discussion.

It is considered that the work has a certain degree of originality when proposing a functional organizational model of a general nature, based on the emotionality of the people that constitute it.

This study aimed to characterize the concentrations of indoor pollutants (such as carbon dioxide (CO₂), ozone (O₃), nitrogen dioxide (NO₂) and sulfur dioxide (SO₂), as well as particulate matter (PM) (PM₁, PM_2.5 and PM₁₀) in Akure, Nigeria, as well as the relationship between the parameters’ concentrations.

The evaluation, which lasted four months, used a low-cost air sensor that was positioned two meters above the ground. All sensor procedures were correctly carried out.

CO₂ (430.34 ppm), NO₂ (93.31 ppb), O₃ (19.94 ppb), SO₂ (40.87 ppb), PM₁ (29.31 µg/m3), PM_2.5 (43.56 µg/m³), PM₁₀ (50.70 µg/m³), temperature (32.4°C) and relative humidity (50.53%) were the average values obtained. The Pearson correlation depicted the relationships between the pollutants and weather factors. With the exception of April, which had significant SO₂ (18%) and low PM₁₀ (49%) contributions, NO₂ and PM₁₀ were the most common pollutants in all of the months. The mean air quality index (AQI) for NO₂ indicated that the AQI was “moderate” (51–100). In contrast to SO₂, whose AQI ranged from “moderate” to “very unhealthy,” O₃'s AQI ranged from “good” (50) to “unhealthy” (151–200). Since PM₁, PM_2.5 and PM₁₀ made up the majority of PC1’s contribution, both PM_2.5 and PM₁₀ were deemed “hazardous.”

The practical implication of indoor air pollution is long-term health effects, including heart disease, lung cancer and respiratory diseases such as emphysema. Indoor air pollution can also cause long-term damage to people’s nerves, brain, kidneys, liver and other organs.

Lack of literature in terms of indoor air quality (IAQ) in Akure, Ondo State. With this work, the information obtained will assist all stakeholders in policy formulation and implementation. Again, the low-cost sensor used is new to this part of the world.

The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

It analyzes 16 circulars issued by the State Bank of Pakistan (SBP) since 2002, including three Shariah governance frameworks in 2014, 2015 and 2018. Additionally, the study compares the SBP and AAOIFI Shariah governance standards to evaluate the soundness of the SBP framework against international benchmarks.

Pakistan’s Shariah governance model is centralized, with the SBP’s Shariah board having ultimate authority. The SBP has provided a comprehensive Shariah framework, which includes among others, the criteria for the qualifications and conflict of interests of Shariah members. Both AAOIFI and SBP Shariah governance frameworks have similarities and differences in terms of the tenure of Shariah Supervisory Board (SSB) members, reporting line of SSB, number of SSB meetings, minimum experience of SSB members, primary duties of Shariah board, code of ethics and conduct for SSB and management and requirement of publication of SSB report in the annual report of Islamic banks. The frameworks differ in terms of the delegation of SSB powers, assessment and appraisal of SSB effectiveness and outsourcing of Shariah Compliance Department and Internal Shariah Audit Unit.

The study recommends expanding the qualification criteria for Shariah advisors to include additional degrees and qualifications, upholding stringent criteria for conflict of interests and promoting stakeholder consultation through exposure drafts.

To the best of the authors’ knowledge, this is the first of its kind which critically review and compare the Shariah governance framework prevailing in Pakistan.

Although many health and safety (H&S) studies have widely examined safety risk perception in the construction industry, few studies have explored how this perception influences site workers' risk-taking behaviours during construction. This study aims to examine how construction site workers perceive and judge safety risks in risk-taking behaviours of site workers for intervention safety policy framework that may encourage safe work.

The study employed Pictorial-based Q-Methodology, which documented 63 picture scenarios of risk-taking behaviours from building sites and submitted them for validation from H&S inspectors. In total, 33 pictures emerged as having great potential to cause harm. After using these 33 pictures to elicit data from randomised site workers, the study used Frequency Tabulation, Relative Importance Index (RII) and Kruskal–Wallis Test to analyse the collected data. To fully explain the analysed data for deeper understanding, the study conducted Focus Group Discussions (FGDs) with these site workers to share the thoughts of site workers on these pictures.

Two distinctive pictures emerged from these analyses: one showing risk-taking behaviour likely to contract internal and skin disease and the other likely to fall from height. One of the implications is that construction site workers are unfamiliar with the dangerous contaminants in the materials the site workers use to work, which can potentially harm the site workers' skin and internal organs. Hence, site workers continue engaging in risk-taking behaviours. The other is that site workers are aware of and can mention catastrophic physical injuries attached to site workers' jobs. However, site workers continue engaging in risk-taking behaviours because of site workers' safety plights and rely on the favour and mercies of a supreme being as coping strategies to escape from these physical injuries.

This study is original in that the study uses picture scenarios of risk-taking behaviours to amass an empirical-based understanding of how site workers perceive and respond to H&S risks during construction. This piece of evidence is missing in the numerous research studies in this area. Again, the findings contribute to the state-of-the-art literature regarding risk-taking behaviours on construction sites.