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Advances in recombinant drug technology will impose pressure for swift action by decision‐makers who may be required to operate on the basis of very limited information. This paper is the by‐product of a recently initiated North Western Regional Health Authority interim procedure designed to give swift consideration to innovations, to provide additional information for decision‐makers and to permit both clinicians and decision‐makers to combine in ensuring that greater rationality is applied to the introduction of drug innovations than might otherwise be the case. It is envisaged that this procedure will be of equal value in other areas where new medicines may have major revenue consequences.

A successful prosecution for a criminal offence requires a prosecuting authority to prove beyond a reasonable doubt that a defendant possessed the requisite mens rea, or mental state, and that at that time he also committed the actus reus of the offence, that is to say those elements of the crime apart from the mental element. One of the most common features of the actus reus of money‐laundering offences across different legal jurisdictions is that the prosecution usually has to prove, inter alia, that the property which was the subject of the transaction was, as a matter of fact, the proceeds of crime. Some variations will however occur, in that in certain jurisdictions there may be a requirement to prove that the property is the proceeds of a particular predicate offence; in others it may be sufficient to prove that the property is derived from any form of criminal conduct. This paper examines the ways in which law enforcement authorities have attempted to prove this clement of a laundering offence, and concludes by making some suggestions for alleviating the difficulties inherent in doing so. Given that there have been relatively few convictions for money laundering in the UK, many of the examples are drawn from other jurisdictions, some of which have much greater experience of such prosecutions. Occasional examples are also drawn from civil forfeiture cases. While the standard of proof in such cases is that applicable in civil proceedings rather than the criminal standard applicable in money‐laundering prosecutions, such cases may nevertheless be useful so as to see the type of evidence adduced before the courts in order to prove that property is the proceeds of crime.

The purpose of this paper is to assess the challenges of proving criminality in money laundering cases and the extent to which forensic accountancy within law enforcement can assist in meeting them.

This paper reviews the development of relevant case law; and considers legal viewpoints on the use of forensic accountancy evidence in court.

The use of forensic accountancy within law enforcement provides a means of enabling Proceeds of Crime Act 2002 (POCA) achieve the results it was enacted to achieve.

A more resilient attitude to financial complexity is required on the part of prosecutors if complexity is not to continue to succeed as a method of rendering serious financial crime immune to prosecution.

The money laundering provisions of POCA are enacted to provide a means of prosecuting the leaders and professional enablers of organised crime groups who benefitted from crime but were able to divorce themselves from the actual crimes committed on their behalf. The failure of POCA to effectively deliver on this objective undermines its authority and reputation and thereby reduces hope in the communities that are vulnerable to organised crime.

The use of forensic accountancy within law enforcement is a new initiative. This paper sets out the need for such an initiative and it can make a significant contribution in the fight against organised crime.

The purpose of this paper is to review and synthesise research evidence and propose a theoretical model suggesting that school-based yoga programs may be an effective way to promote social-emotional learning (SEL) and positive student outcomes.

This paper is a literature review focusing on: the current state of research on school-based yoga interventions; a preliminary theoretical model outlining the potential mechanisms and effects of school-based yoga; similarities, differences and possibilities for integrating school-based SEL, yoga and meditation; practical implications for researching and implementing yoga in schools.

Research suggests that providing yoga within the school curriculum may be an effective way to help students develop self-regulation, mind-body awareness and physical fitness, which may, in turn, foster additional SEL competencies and positive student outcomes such as improved behaviours, mental state, health and performance.

Given that research on school-based yoga is in its infancy, most existing studies are preliminary and are of low to moderate methodological quality. It will be important for future research to employ more rigorous study designs.

It is possible, pending additional high-quality research, that yoga could become a well-accepted component of school curricula. It will be particularly important for future research to examine possibilities around integrating school-based yoga and meditation with SEL programs at the individual, group and school-wide levels.

This paper is the first to describe a theoretical model specifically focused on school-based yoga interventions, as well as a discussion of the similarities and differences between school-based yoga, SEL and meditation.

This research evaluates the extent of food wastage on a renal ward, in a large NHS Trust hospital. The study consisted of baseline data collection, to establish the current situation regarding food wastage on a mixed gender renal ward, and two phases. Phase I assessed the adequacy of the plate regeneration system. Phase II involved the trial of a bulk regeneration system. Food wastage measurements collected in Phase I and Phase II were compared. Baseline data indicated a considerable amount of food wastage. In Phase I food wastage figures remained excessive ( \overline x = 65 percent) and poor dietary intakes prevailed ( \overline x = 1,125kcals). In Phase II, food wastage figures were greatly reduced to 17 percent ( \overline x). It is estimated the introduction of the bulk regeneration system, on a renal ward, would save £18,19.00 per annum for lunchtime waste alone.

The purpose of this paper is to investigate the relationship between monetary policy and economic growth in the light of a developing economy, with the main focus on Malaysia. Primarily, the research will concentrate on the interactions between interest rates, inflation, money supply and growth in GDP, which will serve as the instrument for measuring economic growth.

The research will apply quantitative analysis to determine the relationship between GDP growth and monetary policy instruments, particularly interest rate, money supply and level of inflation. Given the advancement and achievement in econometric analysis and computer software creation, the least-squares estimates analysis will be used to investigate the relationship and significance between these variables.

It is observed that relationship between economic growth and inflation is positive. This entails that a 1 percent change in inflation will result in a 77 percent increase in the level of economic growth in this economy. The linkage between economic growth and interest rates has also been observed to be positive. A positive nexus can be observed between economic growth and money supply. The coefficient value of 0.02 for money supply growth shows that it has the smallest effect on economic growth amongst the variables tested in the model.

Based on the findings of this study, the following recommendations can be made, which could serve as policies instruments for Malaysian economic development. This does not mean that the findings can be generalized for other developing economies.

Observations from the test for economic application significance are based on the signs of the parameters. It was observed that inflation, interest rates and money supply all have a positive relationship with economic growth, which is in line with the a priori expectations. This means that monetary policy has positively affected the economic growth.

The results of the OLS analysis reveal that the monetary policy instruments used for the model demonstrated that monetary policy has a positive relationship with economic growth in Malaysia. A breakdown of the individual monetary policy instruments shows that the interest rate, inflation and money supply all have individual positive relationships with economic growth.

A positive relationship exists between economic growth in Malaysia and all selected monetary instruments, namely, inflation, money supply and interest rate. The results show that the results show that inflation, interest rate and money supply will cause the economy to grow but their contribution to the developments is affected from other policy instruments which are used by the governments.

The aim of this article is to examine those philosophical and structural factors which have been responsible for shaping sentencing policy for economic crime in the UK and to analyse some key decisions of the Court of Appeal (Criminal Division) in this area.

This paper examines the current framework in the UK for the prevention and detection of corporate fraud, in the light of recent figures which demonstrate that losses from reported fraud far exceed losses from other kinds of theft. The responsibilities of external auditors and corporate management for preventing and detecting fraud are explored, as is law enforcement in regard to fraud. The paper concludes that the overall framework is weak and that given the escalation of fraud levels, the Government ought to conduct a full review of the roles of auditor and management and the state of law enforcement in this area.

Sub-Saharan African (SSA) region has been battling illegal outflow of capital over the years, with little success recorded so far. Without adequate attention, unemployment, infrastructure deficiencies and inefficient capital might be worse in the future. The purpose of this study is to investigate if institutional quality mitigates the effect of capital flight (CF) on economic growth.

The panel data from 26 SSA countries spanning 1998 to 2018 are used. The analysis of this study was carried out through a two-step generalized method of moments technique. The principal component index is used to group the institutional quality/governance indicators into three categories: political governance, economic governance and institutional governance.

The study found that CF is harmful to the economic growth of the SSA region. The study also found that, among the indicators of institutional quality, only the rule of law and control of corruption stimulate economic growth. Contrary to expectation, the finding indicates that institutional quality does mitigate the effect of CF on economic growth in the SSA region.

This study provides an insight into the relevance of institutional quality in mitigating CF in sub-Saharan African region.

The factors that determine foreign direct investment (FDI) are important to policy-makers, investors, the banking industry and the public at large. FDI in Ghana has received increased attention in recent times because its relevance in the Ghanaian economy is too critical to gloss over. The purpose of this paper is to examine the determinants of FDI in Ghana between the period of 1990 and 2015.

The study employed a causal research design. The study used the Johansen’s approach to cointegration within the framework of vector autoregressive for the data analysis.

The study found a cointegrating relationship between FDI and its determinants. The study found that both the long-run and short-run results found statistically significant negative effects of inflation rate, exchange rate and interest rate on FDI in Ghana while gross domestic product, electricity production and telephone usage (TU) had a positive effect on FDI.

The study found a cointegrating relationship between FDI and its determinants. The study found that both the long-run and short-run results found statistically significant negative effects of inflation rate, exchange rate and interest rate on FDI in Ghana whiles gross domestic product, electricity production and TU had a positive effect on FDI.

This study has potential implication for boosting the economies of developing countries through its policy recommendations which if implemented can guarantee more capital inflows for the economies.

This study has given more effective ways of attracting more FDI into countries which in effect achieve higher GDP and also higher standard of living through mechanisms and in the end creating more social protection programs for the people.

Although studies have been conducted to explore the determinants of FDI, some of the core macroeconomic variables such as inflation, interest rate, telephone subscriptions, electricity production, etc., which are unstable and have longstanding effects on FDI have not been much explored to a give a clear picture of the relationships. Therefore, a study that will explore these and other macroeconomic variables to give clear picture of their relationships and suggest some of the possible ways of dealing with these variables in order to attract more FDI for the country to achieve its goal is what this paper seeks to do.