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Open Access
Article
Publication date: 11 April 2023

Andrea Dubber, Constant Van Graan and Andre Groenewald

Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to…

2109

Abstract

Purpose

Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to determine how trusts are abused to conceal assets in insolvency and divorce proceedings. Apart from discussing how fraudulent trusts are evaluated by South African courts, two court cases will also be analysed to determine how trusts have been abused in the past to conceal assets in insolvency and divorce proceedings.

Design/methodology/approach

The methodology used is a literature study, predominantly using court cases and relevant statutes as the primary sources of information. The difference between a sham and alter ego trust is discussed, whereafter two court cases are dissected to identify how trusts have been abused to conceal assets.

Findings

The study found that trusts can be abused in different ways to conceal assets in insolvency and divorce proceedings. This can vary from the way the trust is established to the way the trust is used. But trusts are particularly susceptible to abuse when there is no separation between the ownership and enjoyment of trust assets, and the trust lacks independent trustees.

Originality/value

The research finding can be used to better understand how trusts are abused in divorce and insolvency proceedings.

Details

Journal of Financial Crime, vol. 31 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Content available
Book part
Publication date: 7 April 2022

Abstract

Details

Reproductive Governance and Bodily Materiality
Type: Book
ISBN: 978-1-80071-438-0

Content available
Book part
Publication date: 23 October 2020

Abstract

Details

International Perspectives on Policies, Practices & Pedagogies for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-854-3

Content available
Book part
Publication date: 24 September 2018

Abstract

Details

Metric Culture
Type: Book
ISBN: 978-1-78743-289-5

Content available
Book part
Publication date: 30 March 2022

Alex McInch

Abstract

Details

Working-Class Schooling in Post-Industrial Britain
Type: Book
ISBN: 978-1-80043-469-1

Open Access
Article
Publication date: 13 March 2024

Abdolrasoul Habibipour

This study aims to investigate how living lab (LL) activities align with responsible research and innovation (RRI) principles, particularly in artificial intelligence (AI)-driven…

Abstract

Purpose

This study aims to investigate how living lab (LL) activities align with responsible research and innovation (RRI) principles, particularly in artificial intelligence (AI)-driven digital transformation (DT) processes. The study seeks to define a framework termed “responsible living lab” (RLL), emphasizing transparency, stakeholder engagement, ethics and sustainability. This emerging issue paper also proposes several directions for future researchers in the field.

Design/methodology/approach

The research methodology involved a literature review complemented by insights from a workshop on defining RLLs. The literature review followed a concept-centric approach, searching key journals and conferences, yielding 32 relevant articles. Backward and forward citation analysis added 19 more articles. The workshop, conducted in the context of UrbanTestbeds.JR and SynAir-G projects, used a reverse brainstorming approach to explore potential ethical and responsible issues in LL activities. In total, 13 experts engaged in collaborative discussions, highlighting insights into AI’s role in promoting RRI within LL activities. The workshop facilitated knowledge sharing and a deeper understanding of RLL, particularly in the context of DT and AI.

Findings

This emerging issue paper highlights ethical considerations in LL activities, emphasizing user voluntariness, user interests and unintended participation. AI in DT introduces challenges like bias, transparency and digital divide, necessitating responsible practices. Workshop insights underscore challenges: AI bias, data privacy and transparency; opportunities: inclusive decision-making and efficient innovation. The synthesis defines RLLs as frameworks ensuring transparency, stakeholder engagement, ethical considerations and sustainability in AI-driven DT within LLs. RLLs aim to align DT with ethical values, fostering inclusivity, responsible resource use and human rights protection.

Originality/value

The proposed definition of RLL introduces a framework prioritizing transparency, stakeholder engagement, ethics and sustainability in LL activities, particularly those involving AI for DT. This definition aligns LL practices with RRI, addressing ethical implications of AI. The value of RLL lies in promoting inclusive and sustainable innovation, prioritizing stakeholder needs, fostering collaboration and ensuring environmental and social responsibility throughout LL activities. This concept serves as a foundational step toward a more responsible and sustainable LL approach in the era of AI-driven technologies.

Details

Journal of Information, Communication and Ethics in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-996X

Keywords

Open Access
Article
Publication date: 4 April 2023

Qifeng Yan

This paper aims to provide a systematic literature review of the state-of-the-art applications of climate information in humanitarian relief efforts, to further the knowledge of…

Abstract

Purpose

This paper aims to provide a systematic literature review of the state-of-the-art applications of climate information in humanitarian relief efforts, to further the knowledge of how climate science can be better integrated into the decision-making process of humanitarian supply chains.

Design/methodology/approach

A systematic literature review was conducted using a combination of key search terms developed from both climate science and humanitarian logistics literature. Articles from four major databases were retrieved, reduced and analyzed.

Findings

The study illustrates the status of application of climate information in humanitarian work, and identifies usability, collaboration and coordination as three key themes.

Originality/value

By delivering an overview of the current applications and challenges of climate information, this literature review proposes a three-phase conceptual framework.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 3
Type: Research Article
ISSN: 2042-6747

Keywords

Abstract

Details

Aslib Journal of Information Management, vol. 74 no. 5
Type: Research Article
ISSN: 2050-3806

Content available
Article
Publication date: 31 October 2023

Clarisse Delaville

There is no single undertaking regulating food assistance at the international level. International food assistance is regulated by a patchwork of rules emanating from different…

Abstract

Purpose

There is no single undertaking regulating food assistance at the international level. International food assistance is regulated by a patchwork of rules emanating from different institutions and normative arrangements. This study aims to explore how international law shapes international food assistance. How is international law regulating food assistance, considering this patchwork of institutions and norms? What dominant narratives enshrined in legal agreements shape the evolution of international food assistance?

Design/methodology/approach

The author uses the concept of “regime complex”, which allows analyzing partially overlapping and nonhierarchical regimes governing a particular issue, shedding light on the narratives and institutional arrangements that lead to the consolidation of international rules. The author identifies two main regimes that govern international food assistance: the food assistance regime and the food trade regime.

Findings

The author shows that using the “regime complex” concept clarifies the evolution of international food assistance, highlighting that international law is a crucial element in shaping international food assistance and showing that the two main institutional regimes governing it interact and shape rules along three main themes: the centrality of donor States’ self-interests, the relationship between international food assistance and trade liberalization and the goal of achieving food security for the beneficiaries.

Originality/value

Using the regime complex concept, the author brings new light on the broader institutional and legal framework influencing the governance of international food assistance, showing that different regimes take part in its shaping.

Details

Journal of International Trade Law and Policy, vol. 22 no. 3
Type: Research Article
ISSN: 1477-0024

Keywords

Content available
Book part
Publication date: 20 June 2017

David Shinar

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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