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Religious expression at work (REW) has a unique place in France. The authors studied the perception of the postures of four organizations in the face of this phenomenon, focusing on the gap between official posture and the posture applied by managers.

Using a qualitative approach, the authors conducted semi-structured interviews (40), observation periods and documentary analysis within four organizations. This multiple embedded case study was undertaken in four different firms in France: an international private firm, a public organization, and two small- and medium-sized enterprises (SMEs) with original models of REW management.

A distinction between aligned and non-aligned postures emerged. There was a lack of alignment in only two of the four organizations, and this alignment concerned only two units of analysis: prayer on break and wearing religious symbols. Several extrinsic factors were identified in this lack of alignment between the official posture and the posture actually applied by managers: the form of REW, the religion concerned and whether it had minority status in the country, the degree of clarity of the official posture, the degree of formalization of the official posture, the size and scope of the company, the degree of awareness of managers and their teams, the degree of involvement of leaders in the definition and implementation of the posture, and the purpose of the official posture.

This research provides a sensitive understanding of religious expression at work and shows that alignment is sought specifically for each form of REW. The distinction between official posture and applied posture is highlighted through the study of perceptions. In addition, this study enables the identification of factors that influence the alignment of official and operational postures.

These results call for clarity of the official posture and for it to be defended by leaders, provision of meaning to postures by raising awareness among intermediate hierarchical lines, understanding of the applicable legal framework to transpose it to the local level, and analysis of unaligned forms of REW to build a strong, shared posture.

This study, which was carried out within a specific French context, concerns areas that have received little attention or have not been studied at all to date, such as REW in SMEs or in the public sector, and demonstrates for the first time the distinction between official postures and effective postures.

The evolution of the Fair Trade movement offers an apposite case through which to examine the idea of regulating risk through a “social sphere.” An analysis of Fair Trade through the lens of “defiance” reveals discrete models and actors of risk regulation that evolve in an iterative fashion. These findings not only add complexity and heterogeneity to the social actors and mechanisms of regulation in the social sphere, but also highlight the challenges this diversity poses for the project of alleviating market risk. In turn, the framework of defiance offers a fertile analytical framework for the study of transnational risk regulation by capturing the dynamic actor and institutional complexities that underpin, and embody challenges for, the regulation of risk through the social sphere. The article begins with an overview of the Fair Trade movement and consideration of Fair Trade’s approach to regulating market risk. It then introduces the notion of defiance, focusing on two of its subtypes: game playing and resistance. Following a short overview of the methodological framework employed to analyze these dynamics, the third section applies these analytical categories of defiance to explore primary data gathered on Fair Trade’s evolution. The article shows that the motivational posture of game playing, through its continued experimentation and entrepreneurship in transnational risk regulation, is pregnant with potential to mitigate the risks generated by economic activity.

This article addresses the relationship of universities to their changing regulatory environments internationally.

This article updates analysis published in 2004 exploring the contrasting modes of, and key trends in, regulation of higher education across eight OECD (Organisation for Economic Co-operation and Development) states. The article offers a wider analysis of the changing patterns of regulation rooted in mutuality, oversight, competition and design, and the implications for the management of higher education institutions.

Since 2004, higher education has seen more growth in oversight-based and competition-based regulation, but also some decentralization of regulation as an increasing cast of actors, many international and transnational in character, have asserted themselves in key aspects of the regulatory environment. This article explores the implications of these changes in the regulatory mix over higher education for the ways that universities manage their regulatory environment, arguing first, that there is significant evidence of meta-regulatory approaches to regulating universities, and second, that such a meta-regulatory approach is consistent with an emphasis on university autonomy, raising a challenge for universities in how to use the autonomy (variable by country) they do have to manage their environment.

This article offers an original analysis of how universities might most appropriately respond, deploying their autonomy, however variable, to address their external regulatory environment. The author suggests we might increasingly see the external regulatory environment as meta-regulatory in character and universities making more use of reflexive governance processes.

The purpose of this article is to explore the role that different structures of socially embedded networks themselves play in tax non‐compliance or evasion, and the contribution that an application of network analysis can make to the study of tax compliance regulation.

This exploratory study applies a network approach and uses focus‐group interviewing to unveil tax evasive behaviours that are deeply embedded in specifically selected and structurally different trading networks.

Indicate the kinds of difficulties that tax regulators may face in their attempts to deal with a range of law‐defying practices, which operate both within and among some structurally diversified (social) trading networks of a multicultural nation. The data confirm convincingly that tax evasive behaviours are not solely peculiar to immigrant (NESB) business networks, but are mirroring many beliefs, norms and informal practices that also exist strongly in non‐immigrant networks.

A mixed‐embedded network approach that grasps the rich contexts and complexities involved in the informal behaviours of “networked” small‐business entrepreneurs is to be regarded as a powerful tool in the governance of modern taxation systems.

Fills a gap in the research (literature) on the tax‐compliance behaviours among citizens of a multicultural nation and may have potential for a wider application.

The purpose of this research is to study how compliance evaluation becomes performed in practice. Compliance evaluation is a common practice among organizations that need to evaluate their posture against a set of criteria (e.g. a standard, legislative framework and “best practices”). The results of these evaluations have significant importance for organizations, especially in the context of information security and continuity. The author argues that how these evaluations become performed is not merely a “social” activity but shaped by the materiality of the evaluation criteria

The authors adopt a sociomaterial practice-based view to study the compliance evaluation through in situ participant observations from compliance evaluation workshops to evaluate organizational compliance against a information security and business continuity criteria. The empirical material was analyzed to construct vignettes that serve to illustrate the practice of compliance evaluation.

The research analysis shows how the information security and business continuity criteria themselves partake in the compliance evaluations by operating through (ventriloqually) the evaluators on three strata: the material, the textual and the structural. The author also provides a conceptualization of a hybrid agency.

This research contributes to lack of studies on the organizational-level compliance. Further, the research is an original contribution to information security and business continuity management by focusing on the practices of compliance evaluation. Further, the research has theoretical novelty by adopting the ventriloqual agency as a hybrid agency to study the sociomateriality of a phenomenon.

By reviewing the overall concept of corporate political strategy (CPS), the purpose of this paper is to display a contemporary summary of issues of the diverse global CPSs. This study additionally aims to provide relevant corporate political behavioral concepts that surround a firm’s political actions when entering specific politico-economic markets as well as future work recommendations. This paper further provides a contemporary bibliographic analysis on CPS.

Through a systematic ISI Web of Knowledge^TM All Databases literature review on “CPS,” the research was refined in relation to articles from “all year time-span,” “social science,” and “business economic” areas. After relevant papers were retrieved, sorted, and analyzed, a final bibliographic analysis on CPS was performed using HistCite reference graph maker.

Results of this research provide a table with a conceptual summary of different CPS types, approaches to political strategy, participation levels, assessment of the political environments, research implications, as well as other related CPS factors.

There is still a lack of empirical research on how specific firm CPSs can help overcome the effect of foreignness within different host countries. This study provides an overview and list of CPSs that companies use when entering a particular politico-economic context as well as inner CPS research streams.

This contemporary conceptual taxonomy on CPS provides researchers as well as practitioners with insights into the global CPS evolution, in addition to a current picture of CPS within different contexts.

The purpose of this paper is to review the management of consumer insurance fraud in the US property‐casualty market, attending to definition, prevalence, insurer and regulatory responses, and outcomes. A social marketing campaign is offered as a partial, long‐term solution.

This paper explicates the difficulties associated with defining and measuring consumer insurance fraud, then models the system of factors now in place in redress.

Little agreement was found for a common definition of consumer insurance fraud and this was explained in part due to the decentralization of insurance regulation, competitive factors, and inconsistency in claims processing. The paper concludes by offering a social marketing campaign as a tool for reducing the incidence and severity of single‐claims fraud, the latter believed to be the largest source of consumer insurance fraud.

This paper affords a macro‐level view of a common and expensive social problem, suggests a practical solution with the promise of reducing long‐term losses at all levels.

This study proposes a strategic and dynamic model for R&D organisations in the Indian pharmaceutical industry, and transfer of knowledge across the rest of the organisation.

This is an exploratory study using the available literature, theories and evidence of companies engaged in different directions in the form of novel types of alliances. Suitable propositions are developed for further study.

The study reveals that location is important in terms of exploiting host countries' competitive advantages. Additionally, a critical mass of resources are critical for meaningful interaction between R&D experts. Both explicit and tacit knowledge need to be diffused and made known to other members of the organisation for maximum benefits.

More extensive studies across a variety of companies are required to validate the findings, particularly comparing the R&D paths of organisations located in multiple countries. Not only big firms but also SMEs could be the subject of further study.

Previous studies concentrated on the conservation, accumulation and recycling of knowledge without considering the interplay of micro and macro factors interacting with “meso” factors. This study takes as its root the assimilation and cross‐fertilisation of technical knowledge, a “create and control mechanism” for an integrated new R&D model, aligning micro initiatives with macro‐level postures at the regulatory levels.

This paper aims to illuminate the diverging approaches to marijuana-related drug enforcement at the federal and state levels in the USA, which have facilitated a boom in the US medical cannabis industry (i.e. the “Green Rush”). It further sheds light on how the USA’ aggressive extraterritorial approach to anti-money laundering (AML) enforcement might simultaneously suppress the banking of cannabis-related businesses in Jamaica due to the lingering fear of de-risking.

An international and comparative legal and policy analysis was conducted of the nexus among shifting drug enforcement policies, AML laws and the banking of cannabis-related businesses.

This study found that the constitutional relationship between the US federal government and states has created a de facto comparative advantage for the US medical cannabis-related businesses that benefit from limited access to financial services. This was found to pose far-reaching implications for the banking and development of the Jamaican cannabis sector due to the dependence of the country’s financial institutions on correspondent banking relationships with the US banks that are regulated by federal AML statutes.

To the best of the author’s knowledge, this paper is the first of its kind to examine the extraterritorial regulatory risks to the banking of cannabis-related businesses in Jamaica.

To describe several key legal and regulatory considerations for initial coin offering (ICO) issuers and investors seeking to navigate some of the regulatory waters in the rapidly developing space of Bitcoin, Ether, and other cryptocurrencies.

Explains securities law, commodities law, tax and anti-money laundering considerations. Introduces the SAFT (Simple Agreement for Future Tokens) and provides a future outlook.

The dramatic rise in value of Bitcoin, Ether, and other cryptocurrencies in 2017 generated great interest in initial coin offerings as a new form of financing on the part of both investors and companies seeking to raise funds. At the same time, ICOs raise a myriad of complex legal issues in a rapidly evolving regulatory environment in the United States and around the world. Recent regulatory actions make it more likely that most ICOs will be considered to be securities offerings.

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