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Book part
Publication date: 26 April 2024

Emily Bouck, Larissa Jakubow and Sarah Reiley

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we…

Abstract

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we maintain tradition? The answers, while complicated, suggest special education for students with intellectual disability historically and currently involves attention to what, how, and where, with the how being the key elements of special education for students with intellectual disability. This chapter discussed the what, how, and where for students with intellectual disability in a historical and current framework while also providing evidence-based practices for students with intellectual disability to implement to maintain the tradition of high-quality services.

Open Access
Article
Publication date: 3 July 2023

Shubhi Gupta, Govind Swaroop Pathak and Baidyanath Biswas

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also…

Abstract

Purpose

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

Design/methodology/approach

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Findings

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

Research limitations/implications

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Practical implications

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

Social implications

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

Originality/value

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

Article
Publication date: 6 November 2023

Simon D. Norton

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…

Abstract

Purpose

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

Design/methodology/approach

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

Findings

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

Originality/value

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

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