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1 – 10 of over 3000Deen Kemsley, Sean A. Kemsley and Frank T. Morgan
The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied…
Abstract
Purpose
The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied, including cases where an offender evades tax on lawful income.
Design/methodology/approach
Apply FATF conditions for money laundering to the tax evasion facts in United States v. Walter Anderson. In this case, the USA alleges that Anderson attempted to evade $200m of taxes on lawful income.
Findings
Anderson’s tax evasion actions met all the FATF’s conditions for money laundering. FATF Recommendations imply that tax evasion, even on lawful income, is a form of money laundering. Tax evasion produces criminal tax savings and simultaneously launders those criminal proceeds.
Practical implications
The FATF effectively classified all tax evasion as money laundering when it designated tax evasion among predicate offenses thereto. The FATF stopped short of explicitly stating this result. The FATF should seriously consider taking the next step: formally recognize tax evasion as one form of money laundering, and thus codify a single crime that covers both offenses. A single-crime approach may be unfamiliar to prosecutors, but it could enable a more effective multiagency approach to fighting financial crime. It could simplify prosecution, eliminate overlapping statutes and reduce concerns over double jeopardy.
Originality/value
To the best of the authors’ knowledge, this is the first tax case analysis to indicate that tax evasion completely incorporates money laundering within the FATF framework.
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Kiseong Kuen, Hyounggon Kwak and Kwang Hyun Ra
This study explores the applicability of Anderson's (1999) code of the street framework to an Asian context by examining the relationship between residents' perceptions of police…
Abstract
Purpose
This study explores the applicability of Anderson's (1999) code of the street framework to an Asian context by examining the relationship between residents' perceptions of police ineffectiveness, nationality, and street codes in foreigner-concentrated areas in South Korea.
Design/methodology/approach
The authors used survey data from 1,865 residents of diverse nationalities living in 20 foreigner-concentrated areas in South Korea. Mixed-effects ordinary least squares (OLS) regression and moderation analysis were used to examine (1) the association between residents' perceptions of police ineffectiveness and their street codes and (2) how this association varies across nationality groups.
Findings
The study findings overall indicated that higher resident perceptions of police as ineffective tended to correspond with greater levels of street codes. However, the interaction analysis results found that this relationship was conditioned by nationality. Specifically, perceptions of police ineffectiveness were associated with greater levels of street codes among foreign residents, particularly Korean-Chinese residents, whereas this was not the case among Korean residents.
Originality/value
The relationship between perceptions of the police and street codes described by Anderson (1999) has primarily been examined in the context of the U.S. To the best of the authors' knowledge, this study represents the first attempt to explore the link between residents' perceptions of the police and street codes by different nationality groups within an Asian setting.
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Emmanuel Mogaji and Nguyen Phong Nguyen
The purpose of this study is to explore the interactions between commuters with disabilities and transport services providers and to contribute to a better understanding of…
Abstract
Purpose
The purpose of this study is to explore the interactions between commuters with disabilities and transport services providers and to contribute to a better understanding of transformative service design, ensuring equitable access and the overall well-being of individuals.
Design/methodology/approach
This study collected qualitative data through ethnographic fieldwork and interviews with commuters with disabilities and transport services providers. The data were thematically analysed using NVivo.
Findings
Evidence suggests that there are opportunities for service users to be included in the co-creation of transformative transport service at different stages of a journey: entering service interaction, transitioning through service interaction and exiting service interaction. However, the reluctance of service providers to transform their services was recognised, due to a lack of awareness, interest, regulator demands and financial capabilities.
Research limitations/implications
This study broadens the comprehension of procedures and strategies for engaging consumers experiencing vulnerabilities in transformative service design and pushes the limits of the current understanding to recognise the inherent challenges of unregulated service providers designing transformative services in an unregulated market.
Practical implications
This newfound knowledge is crucial for developing better approaches that cater to the needs of these individuals and further contributes towards developing transformative service initiatives, which are activities that serve people experiencing vulnerabilities and that try to improve their well-being. These include specialised training and social marketing campaigns for service providers in the informal market and new mobility start-ups or social enterprises with the potential to disrupt the informal economy and offer innovative solutions, such as assistive technologies, mobile apps and journey planners that provide exceptional customer service.
Originality/value
Previous studies on transformative service designs have focused on regulated service providers, such as health care and financial services. This study, however, explores the unregulated transport sector in a developing country and recognises how the intricate nature of informal service provision may jeopardise the prospects of developing a transformative service for consumers experiencing vulnerabilities.
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Michael James Mustafa, Carole J. Elliott, Hazel Melanie Ramos and Grace Hooi Yean Lee
Jeff Foster, Thomas Stone, I.M. Jawahar, Brigitte Steinheider and Truit W. Gray
The authors introduce a new construct, reputational self-awareness (RSA). RSA represents the congruence between how individuals think they are viewed by others (i.e…
Abstract
Purpose
The authors introduce a new construct, reputational self-awareness (RSA). RSA represents the congruence between how individuals think they are viewed by others (i.e. metaperceptions) versus how they are actually viewed (i.e. other ratings). The authors sought to demonstrate that RSA is a superior predictor of performance indices.
Design/methodology/approach
Personality self-ratings from 381 business students and their ratings by 966 others were collected via online surveys. Other raters rated self-raters' personalities as well as their task performance, organizational citizenship behaviors (OCBs) and counterproductive work behaviors (CWBs).
Findings
Results indicate that RSA predicts variance in performance above and beyond self-report ratings, and performance is highest when metaperceptions and other ratings of performance are aligned. These results support the use of a multi-perspective approach to personality assessment as a useful tool for coaching and career development.
Research limitations/implications
The authors' results support the use of a multi-perspective approach to personality assessment as a useful tool for coaching and career development. A cross-sectional design was used in which personality and performance data were gathered from respondents, and the P 720 is a relatively new personality instrument.
Practical implications
RSA is a valuable tool for employee development, coaching and counseling because, as extant research and the authors' findings demonstrate, awareness of how others view and judge one, one's reputation is essential information to guide work behaviors and career success. Therefore, a key career-development goal for trainers and counselors should be to use a multi-perspective approach to maximize clients' RSA.
Social implications
Use of other ratings as opposed to traditional self-rating of personality provides superior prediction of behavior and is more useful for career development.
Originality/value
This is the first study to demonstrate utility of RSA, i.e. that individuals who more accurately assess their personality are rated as performing better by others. The authors' results offer new insights for personality research and career development and support the use of personality assessment from multiple perspectives, thus enabling the exploration of potentially insightful research questions that cannot be examined by assessing personality from a single perspective.
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Srinivasa A. Rao, Waheed Kareem Abdul, Raavee Kadam and Abhilasha Singh
The study investigates the impact of various factors that affect the business performance of micro-level women entrepreneurs in the UAE and India.
Abstract
Purpose
The study investigates the impact of various factors that affect the business performance of micro-level women entrepreneurs in the UAE and India.
Design/methodology/approach
A conceptual model including the factors that impact the performance of micro-level women entrepreneurs is proposed. The proposed model was validated with data collected through a structured questionnaire based on a cross-sectional survey conducted in the UAE and India. The collected data was analyzed using the structural equations modeling approach.
Findings
Findings revealed that factors such as competitive aggressiveness, incubation, innovativeness, market orientation and risk-taking propensity have a positive impact on business performance and growth in both countries. Factors like training, learning and finance orientation did not affect business performance.
Originality/value
Gender plays an essential and influential role in developing countries with regard to entrepreneurship. This research attempts to uncover the often-neglected area of women entrepreneurship.
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Mukul Dev Surira, K.A. Zakkariya and Muhammed Sajid
The purpose of this study is to fill the research gap by investigating the impact of brand social initiatives on both the warmth and competence dimensions of the brand, as well as…
Abstract
Purpose
The purpose of this study is to fill the research gap by investigating the impact of brand social initiatives on both the warmth and competence dimensions of the brand, as well as examining the brand's potential to induce pro-environmental behavioral change among consumers.
Design/methodology/approach
The study employed a scenario-based survey design and surveyed 415 consumers in India. The data were analyzed using structural equation modeling (SEM) with SmartPLS 4.0.
Findings
The results show that social initiatives enhance both dimensions of social perception and increase cooperative intentions. Brand competence is more crucial than warmth in predicting behavioral intentions. Brand-cause fit, CSR commitment and initiatives' impact all influence the brand image. A brand's commitment to the cause is more significant than brand-cause fit in determining how consumers evaluate a brand.
Practical implications
This research provides insights into how social initiatives can enhance brand image and encourage helping intentions through effective communication traits. It can aid brands in building consumer trust, benefiting society and boosting finances. The study offers a framework for effective cause communication strategies, highlighting the importance of commitment to the cause over fitting with the brand's image to elicit desired responses.
Originality/value
This study is a novel attempt that uses the stereotype content model and costly signaling theory to explore how social initiatives influence a brand's warmth and competence and impact consumer behavior. It provides critical insights into the psychological mechanisms behind social initiatives' impact on consumer behavioral intentions.
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Vassiliki Demetracopoulou, William J. O'Brien, Nabeel Khwaja, Jeffrey Feghaly and Mounir El Asmar
Over the last three decades, construction projects have increasingly been delivered through alternative delivery methods. As a result, many owners have a range of delivery methods…
Abstract
Purpose
Over the last three decades, construction projects have increasingly been delivered through alternative delivery methods. As a result, many owners have a range of delivery methods to choose from and aim to use the right one for each of their projects. Researchers have developed several tools and decision-support processes to facilitate this selection procedure. The purpose of this study is to review and discuss differences and common themes across selection tools developed by academic researchers and project owners.
Design/methodology/approach
The study reviews prominent selection processes and tools used for infrastructure projects by conducting an in-depth literature review and using the content analysis method to elicit findings on the methodologies and criteria presented in the literature.
Findings
This study presents three principal findings. First, findings show three common themes emerge within the selection criteria—characteristics, goals and risks. Second, while academic studies most commonly suggest employing multi-attribute analysis, this study reveals that, in practice, selection tools most frequently employ a staged or gated evaluation based on the type of criteria and their importance to the decision. Finally, this review further highlights the importance of institutional context in decision-making.
Originality/value
This work contributes to the body of knowledge by providing guidance to practitioners and opening new directions for researchers around the way selection criteria are categorized in the relevant literature and the institutional context considerations when structuring or evaluating a selection process or tool.
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Badar Latif, James Gaskin, Nuwan Gunarathne, Robert Sroufe, Arshian Sharif and Abdul Hanan
Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is…
Abstract
Purpose
Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.
Design/methodology/approach
The nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.
Findings
The results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.
Practical implications
The findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.
Originality/value
To the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.
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Esme Franken, Geoff Plimmer and Sanna Malinen
Support from managers that enables employee growth promotes adaptation to changing and complex job challenges. Guided by social exchange theory, this study aims to establish…
Abstract
Purpose
Support from managers that enables employee growth promotes adaptation to changing and complex job challenges. Guided by social exchange theory, this study aims to establish growth-oriented management (GOM) as a key management capability to support employee growth. It also identifies employee resilience as a mechanism for growth in employees and examines its role in mediating the relationships between GOM and key employee outcomes: well-being and work engagement.
Design/methodology/approach
This study draws on survey data (n = 751) from white-collar employees in Australia. Structural equation modeling (SEM) was used to estimate the fit of the hypothesized model to the data. Confirmatory factor analysis was also performed to examine convergent and discriminant validity of the study variables.
Findings
Findings show GOM influenced well-being and work engagement, both directly and indirectly through employee resilience. This reveals more broadly that the unique combination of behaviors that comprise GOM plays a pivotal role in supporting growth-oriented outcomes in employees.
Originality/value
This is the first empirical study on the impact of GOM on well-being and engagement, as well as on the mediating mechanism of employee resilience in these relationships. GOM is an innovative contribution to scholarship on employee and organizational development, reflecting the changing nature of management, and responding to the increasingly diverse development needs of employees.
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