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The rise of cryptocurrencies and other digital assets has triggered concerns about regulation and security. Governments and regulatory bodies are challenged to create frameworks that protect consumers, combat money laundering and address risks linked to digital assets. Conventional approaches to confiscation and anti-money laundering are deemed insufficient in this evolving landscape. The absence of a central authority and the use of encryption hinder the identification of asset owners and the tracking of illicit activities. Moreover, the international and cross-border nature of digital assets complicates matters, demanding global coordination. The purpose of this study is to highlight that the effective combat of money laundering, legislative action, innovative investigative techniques and public–private partnerships are crucial.

The focal point of this paper is Australia’s approach to law enforcement in the realm of digital assets. It underscores the pivotal role of robust confiscation mechanisms in disrupting criminal networks operating through digital means. The paper firmly asserts that staying ahead of the curve and maintaining an agile stance is paramount. Criminals are quick to embrace emerging technologies, necessitating proactive measures from policymakers and law enforcement agencies.

It is argued that an agile and comprehensive approach is vital in countering money laundering, as criminals adapt to new technologies. Policymakers and law enforcement agencies must remain proactively ahead of these developments to efficiently identify, trace and seize digital assets involved in illicit activities, thereby safeguarding the integrity of the global financial system.

This paper provides a distinctive perspective by examining Australia’s legal anti-money laundering and counterterrorism financing framework, along with its law enforcement strategies within the realm of the digital asset landscape. While there is a plethora of literature on both asset confiscation and digital assets, there is a noticeable absence of exploration into their interplay, especially within the Australian context.

This study aims to investigate the mediation effects of employee voice and employee well-being on the relationship between relational leadership and organizational citizenship behavior.

This study used a Web-based survey method to collect data from 301 respondents in the four public hospitals of the Sekondi-Takoradi Metropolis. This study used PLS-SEM (WarpPLS) to test the study’s hypotheses.

The findings show that relational leadership has a positive impact on organizational citizenship behavior, and that this link is mediated in part by both employee voice and employee well-being.

This study demonstrates the importance of leaders, paying close attention to employees’ well-being and opinions when attempting to drive organizational citizenship behavior in the health sector.

Based on the review of the extant literature on the impact of leadership on employee behavior and to the best of the authors’ knowledge, it is likely that this study will be the first to show how relational leadership, employee voice, employee well-being and organizational citizenship behavior are related in the health sector, thereby advancing the thrusts of the social exchange and relational leadership theories.

This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision.

The authors draw on a sample of Chinese non-financial A-share-listed firms from 2013 to 2020 to explore the effect of ESG ratings on leverage manipulation. Robustness and endogeneity tests confirm the validity of the regression results.

ESG ratings inhibit leverage manipulation by improving social reputation, information transparency and financing constraints. This effect is weakened by internal supervision, captured by the ratio of institutional investor ownership, and strengthened by external supervision, captured by the level of marketization. The effect is stronger in non-state-owned firms and firms in non-polluting industries. The governance dimension of ESG exhibits the strongest effect, with comprehensive environmental governance ratings and social governance ratings also suppressing leverage manipulation.

Firms should strive to cultivate environmental awareness, fulfil their social responsibilities and enhance internal governance, which may help to strengthen the firm’s sustainability orientation, mitigate opportunistic behaviours and ultimately contribute to high-quality firm development. The top managers of firms should exercise self-restraint and take the initiative to reduce leverage manipulation by establishing an appropriate governance structure and sustainable business operation system that incorporate environmental and social governance in addition to general governance.

Policymakers and regulators should formulate unified guidelines with comprehensive criteria to improve the scope and quality of ESG information disclosure and provide specific guidance on ESG practice for firms. Investors should incorporate ESG ratings into their investment decision framework to lower their portfolio risk.

This study contributes to the literature in four ways. Firstly, to the best of the authors’ knowledge, it is among the first to show that high ESG ratings may mitigate firms’ opportunistic behaviours. Secondly, it identifies the governance factor of leverage manipulation from the perspective of firms’ subjective sustainability orientation. Thirdly, it demonstrates that the relationship between ESG ratings and leverage manipulation varies with the level of internal and external supervision. Finally, it highlights the importance of governance in guaranteeing the other two dimensions’ roles by decomposing overall ESG.

This study adopts a new macro-perspective to explore the complex and dynamic links between financial instability and the Euro-American green equity market. Its primary focus and novelty is to shed light on the non-linear and asymmetric characteristics of dependence, causality, and contagion within various time and frequency domains. Specifically, the authors scrutinize how financial instability in the U.S. and EU interacts with their respective green stock markets, while also examining the cross-impact on each other's green equity markets. The analysis is carried out over short-, medium- and long-term horizons and under different market conditions, ranging from bearish and normal to bullish.

This study breaks new ground by employing a model-free and non-parametric approach to examine the relationship between the instability of the global financial system and the green equity market performance in the U.S. and EU. This study's methodology offers new insights into the time- and frequency-varying relationship, using wavelet coherence supplemented with quantile causality and quantile-on-quantile regression analyses. This advanced approach unveils non-linear and asymmetric causal links and characterizes their signs, effectively distinguishing between bearish, normal, and bullish market conditions, as well as short-, medium- and long-term horizons.

This study's findings reveal that financial instability has a strong negative impact on the green stock market over the medium to long term, in bullish market conditions and in times of economic and extra-economic turbulence. This implies that green stocks cannot be an effective hedge against systemic financial risk during periods of turbulence and euphoria. Moreover, the authors demonstrate that U.S. financial instability not only affects the U.S. green equity market, but also has significant spillover effects on the EU market and vice versa, indicating the existence of a Euro-American contagion mechanism. Interestingly, this study's results also reveal a positive correlation between financial instability and green equity market performance under normal market conditions, suggesting a possible feedback loop effect.

This study represents pioneering work in exploring the non-linear and asymmetric connections between financial instability and the Euro-American stock markets. Notably, it discerns how these interactions vary over the short, medium, and long term and under different market conditions, including bearish, normal, and bullish states. Understanding these characteristics is instrumental in shaping effective policies to achieve the Sustainable Development Goals (SDGs), including access to clean, affordable energy (SDG 7), and to preserve the stability of the international financial system.

This paper aims to examine the options available to arbitrators when they suspect money laundering during arbitration proceedings, considering their compatibility with fundamental principles and concepts of arbitration.

Using a doctrinal analysis approach, the paper draws on legal principles, antimoney laundering regulations and relevant literature to explore the topic. It considers relevant international treaties, standards set by the financial action task force on money laundering, cases and arguments from legal analysts and experts.

The paper identifies three options for arbitrators: disregarding suspicions, initiating an investigation or terminating the proceedings. Disregarding suspicions is deemed inappropriate, as it may facilitate the concealment of financial crimes. Initiating an investigation is seen as a preferable option, aligning with the arbitrator’s role and the public interest in nullifying contracts linked to criminal conduct. Terminating the proceedings is not recommended, as it contradicts the principle of natural justice. The paper emphasizes the importance of reasonable grounds for suspicions, notifying the parties, and allowing them to address the concerns.

This paper contributes to the existing literature by comprehensively analyzing the compatibility of these options with arbitration principles and concepts. It underscores the need for clear laws and directives to guide arbitrators in addressing financial crimes within the arbitration process, maintaining a balance between party autonomy and preventing the misuse of arbitration for illicit activities.

The study explores the possibility of developing a valid scale for integrated management of heritage sites to bring a holistic approach to heritage properties' conservation practices.

The study followed the exploratory sequential method. An in-depth interview was adopted for exploring indicators, and a questionnaire survey was administered for descriptive analysis.

Cultural resources conservation strategies have been analyzed from a tourist, local communities and stakeholder's perspective with local-specific indicators. The study indicates that a multi-dimensional approach that integrates tourists, local communities and other stakeholders-based indicators can be developed at the destination level for the integrated management of heritage properties. Tourist-centric, local community-specific and stakeholder-oriented approaches could act as catalysts for more pragmatic conservation practices in the local areas based on the site-specific indicators.

The study is limited to lesser-known heritage sites located in the southern provincial states of India. The technical conservation strategies on the structure and architecture are not part of the study. Theoretical implications on the study of this kind can contribute to the literature as it throws light on future studies seeking local-centric conservation and management practices of heritage sites hitherto less explored in the domain of conservation science. The scale provides insight into the appropriate form of intervention that the local communities, tourists and other stakeholders can do at the heritage sites, hence the possibility of garnering the attention of other discipline strivings towards the conservation of heritage sites and to apply along with other relevant variables. It is expected that the study might expedite the knowledge accumulation in conservation science.

The scale can be used in a similar context for the integrated management of heritage sites. The study can assist the policymakers and planners in seeking the support of stakeholders, local communities and tourists for the implementation of heritage conservation and management programs. Such a local-centric management strategy promoting responsible consumption and production could contribute to SDG 12. Further, the study can also contribute towards SDG 11.4, which calls for strengthening the effort to protect and safeguard cultural and natural heritage. This scale can be a tool for destination management organizations (DMOs) to understand the level of intervention of local communities, tourists and other stakeholders at the heritage site.

The integrated management approach of heritage conservation immensely helps the lesser-known heritage sites the world over as such structures are out of the focal point of government funding and other conservation efforts. The synergy of the integrated approach could protect lesser-known unfunded heritage sites, and thereby, the cultural reflections of the community concerned can be made available for future visitors’ consumption.

The study attempted to understand the conservation approaches for lesser-known heritage sites with the support of both demand and supply-side stakeholders. Such a collaborative approach is the first of this kind in the conservation of heritage sites in India.