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This study aims to investigate the behavior of investigating officers in performance of their official duties of conducting inquiries and investigations of money laundering cases and their views about real problems and issues encountered during such investigations.

In total, 15 interviews were conducted with Inland Revenue Service (IRS) investigating officers and money laundering experts, whose responses were subjected to qualitative content analysis. Observation method was also used by the researcher during the whole process of investigation in multiple cases of money laundering investigations. Rationale for conducting qualitative study is to acquire original information from respondents which may not have been possible through a closed-ended questionnaire.

Findings of the study reveal that change in the behavior of investigating officers may result in better performance by way of conducting money laundering investigations in an effective and efficient manner. And the behavior of investigating officers may be changed by addressing the problems and issues encountered by them while at work and conducting anti money laundering investigations, better performance of investigating officers may result in better performance of investigating agency which may portray better image of the government in combating against terrorism financing and money laundering.

Findings of the study are limited to the perspectives of 15 interviewees. For this reason, it is probable that a study with a larger sample conducted in other offices of IRS Intelligence as well as other investigating agencies could have provided different or more concrete results.

Evidently, the addressal of such issues may invariably enhance the effective enforcement of money laundering activities by way of improving the performance of investigating officers in performance of their duties relating to money laundering investigations. It also provides legislators and money laundering investigating agencies with valuable insight into the whole process of money laundering investigations and challenges encountered by investigating officers. By enhanced understanding the specific problems of investigations, the enabling authorities should be able to more effectively combat both money laundering and terrorism financing.

This is the first study, to the best of the author’s knowledge, which tries to explain the behavior of investigating officer toward their work and their perceived understanding of the problems being faced while conducting investigations in money laundering.

Consumer purchasing behaviour has changed substantially in the light of recent developments in E-commerce. So-called “multichannel customers” tend to switch retail channels during the purchasing process. In order to address changing consumer behaviour, multichannel fashion retailing companies must continue to learn how to provide excellent service to such customers. The purpose of this paper is to contribute to the interpretation of multichannel service quality by explaining it from the perspective of the so-called “multichannel customers”.

Drawing on social influence theory, this paper aims to investigate these issues from the perspective of multichannel customers. In contrast with dualist and objectivist studies, this paper uses a constructivist epistemology and ethnographic methodology. Such an approach is associated with an interpretivist ontological worldview, which postulates the existence of “multiple realities”. The sample size for this research consisted of 34 in-depth interviews and 2 focus groups comprising 10 focus group participants.

The data analysis fundamentally found that multichannel customers tended to continually adjust choices regarding retailer and retail ckhannel when making purchases. The perspective of this paper is different from mainstream positivist service quality research which sees service quality as static, objectively measurable and dualistic. As an alternative, this paper acknowledges service quality as a dynamic, subjective and pluralistic phenomenon.

This paper contributes to the interpretation of multichannel service quality with a new concept that explains the phenomenon from the perspective of customers and thus considers it necessary for multichannel retailers to adopt strategies relating to customers’ changing behaviour.

Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports.

Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data.

Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants.

Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.

The purpose of this study is to explore how senior managers of independent hotels perceive the notion of corporate social responsibility (CSR) through a holistic analysis of motivations of undertaking both social and environmental initiatives.

This study conducts qualitative interviews with 22 Malaysian senior hotel managers together with ethnographic observations.

Emergent themes show that CSR is a dynamic concept involving complex struggles and trade-offs between fulfilling business objectives, paying heed to personal ethical values and considering cultural norms when making decisions regarding the adoption of a range of environmental and social initiatives.

This study contributes to legitimacy theory by highlighting that in the absence of pressure from key stakeholders for responsible initiatives, managers still proactively engage in CSR initiatives. More surprising still is that they set expectations instead of simply aligning or responding to the key stakeholders’ pre-set demands. Meanwhile, the uniqueness, size and purposeful selection of the sample limit the applicability of the findings to wider geographical and cultural locations.

While Malaysian hotel managers are willing to use CSR practices to demonstrate their commitment to their employees and the local communities where they operate, it is equally important that they utilize other media (such as their websites or social media) for both promotional and legitimacy building purposes. Within the context of growing tourism for economic development, the Malaysian Government can develop more effective strategies, rewards or incentives for encouraging businesses to undertake and improve CSR adoption for sustainability of this industry.

By extending the scope of CSR studies beyond firm performance issues, we attempt to show the wider set of motivations and contexts considered important in determining hotel engagement in CSR programs.

The purpose of this study is to identify the emerging challenges that are faced by branded budget hotels in India. The paper aims to do this by exploring the expectations as well as challenges faced by the customers and hospitality managers of branded budgets hotels in India.

Utilizing a multi-method approach, data were collected through literature review, eight in-depth interviews and 422 customer reviews. Thematic analysis using the hybrid approach brings out the challenges faced by hospitality managers of branded budget hotels in India.

Hospitality managers face the following challenges – dipping gross operating profits, higher global distribution systems productivity for international hotel brands, location constraints, high royalty structures for management contracts, regulatory issues, business poaching and unorganized growth, bureaucracy among vendors and contactors and lack of trained manpower. Customer expectations include poor check-in/check-out services, inefficient service management, inconsiderate personnel, poor management of feedback and instances of theft.

This work adds to the body of knowledge using real customer data and thematic analysis. The authors have not come across any scholarly work, especially in the Indian context, which looks at two stakeholders of the branded budget hotel industry. Hence, recommendations from this work are valuable for hospitality managers as well as researchers.

This study aims to extend the current understanding in consumer behavior about plausible theoretical linkages between salespersons' activities, and the psychosocial benefits derived, and terminal values achieved by customers.

The study carries out in‐depth interviews with 49 customers, and apply means‐end chain (MEC) theory to unravel hierarchical linkages between sales call activities and customers' attainment of functional and psychosocial benefits, and terminal values.

The results suggest that a few significant sales call activities are hierarchically associated with customers' perceived benefits and terminal values.

The study has a limitation in terms of generalizability of the results, since only a few sales call activities have been studied. Moreover, the methodology followed is exploratory, rather than confirmatory.

The managerial implications include designing salespersons' sales call activities (or the sales call plan) more effectively to achieve customers' desired psychosocial benefits, and terminal values.

Although salespersons play an important role in understanding and meeting customers' needs, knowledge of any hierarchical theoretical linkages between sales call activities and customers' perceived benefits and terminal values is largely absent from the current literature. This study uses the MEC theory for the first time to address this research gap.

The aim of this study is to explore the contextual influences of packaging design and its cues on respondents' preferences.

To explore the contextuality of packaging cues, a multi-attribute valuation technique, conjoint analysis was used for two types of pharmaceutical products (painkiller and sore throat medicine) across seven countries. Data were collected among respondents (N = 461) from Finland, Ghana, Mongolia, Nigeria, Portuguese, South Africa and the USA.

Similarities and dissimilarities were observed between the product types and countries analysed in terms of the impact of packaging cues. The findings demonstrate the global and local nature of brand cues expressed in retail packaging.

The study implies that some cues may serve global markets, while some cues may need to be localised in order to meet the needs of local markets. Understanding these cues and their influences on consumers' brand preferences and choices at the point-of-purchases may enable companies to enter new markets, help them create sustainable and credible global brands.

The study contributes to the existing retail packaging literature and pharmaceutical branding literature by providing empirical evidence of the multidimensional aspects of sensory packaging cues. Second, it contributes by showing the contextual nature of retail packaging and its associated cues for OTC pharmaceuticals.

School effectiveness has attracted some currency in educational research globally since the 1960s though such studies mostly point to the efforts of principal leadership as the basis for promoting effective schools. However, in the case of Ghana, there is a lack of research conducted in the area, and due to that, this study sought to explore internal public perspectives of what constitutes school effectiveness in the Colleges of Education in the Upper East Region of Ghana.

This study employed the convergent parallel mixed-method design otherwise called concurrent mixed-method design. The population for the study comprised second and third-year students, tutors and leadership of the colleges. In total, 308 respondents constituted the sample size. The breakdown is 257 students in all, 41 tutors and 10 leaders of the colleges. Two instruments, namely, an in-depth interview guide and a questionnaire were used to elicit responses to address the object of this study.

The study revealed that the characteristics of effective schools include the high academic performance of students and a good show of disciplined behavior by both students and staff in the colleges among others.

To the best of our knowledge, during the search for studies conducted on school effectiveness, there is no scientific study done in Ghana highlighting the attributes of effective educational institutions. Most of the studies conducted in the area of educational studies only focused on principal leadership, educational access, participation and equity at the level of pre-tertiary institutions.

This article aims to understand users' information needs in the metaverse communities and to analyze the similarities and differences between their information needs and those of users in Internet communities.

This study conducted semi-structured interviews with users in the metaverse communities to gather raw data. Grounded theory research methods were employed to code and analyze the collected interview data, resulting in the extraction of 40 initial concepts, 15 subcategories and 5 main categories. Based on Maslow’s hierarchy of needs theory, this paper constructs the hierarchical model of users' information needs in the metaverse communities. It compares the differences between users' information needs in the metaverse and Internet fields.

The user’s information needs in the metaverse communities are divided into two types: deficiency needs and growth needs. Deficiency needs have two levels. The first level is the demand for basic information resources. The second level is the users demand for information assistance. Growth needs have three levels. The first level is the need for information interactions. The second level is the need for community rules. The ownership information in the community rules can provide proof of user status, assets and so on. The third level is the need for users to contribute and share their own created information content.

This article presents the latest research data from in-depth interviews with users in the metaverse communities. It aims to help builders and managers of metaverse communities understand users' information needs and improve the design of virtual communities.