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Article
Publication date: 1 February 1998

Leonid L. Fituni

Russia‐related money laundering is often mentioned in the international press and reports of government agencies as a serious problem in international financial and banking…

Abstract

Russia‐related money laundering is often mentioned in the international press and reports of government agencies as a serious problem in international financial and banking security. However, very few publications study the problem in detail. Particularly scarce are those which reveal the roots of the phenomenon, its real spread and relevance, as well as techniques and laundering schemes. Knowledge is also very limited about how Russian authorities and law enforcement agencies are combating the legalisation of illicit funds. The goal of this article is to look at the problem of Russia‐related money laundering comprehensively, offering the reader the vision of someone in the battlefield, rather than that of a detached observer.

Details

Journal of Money Laundering Control, vol. 1 no. 4
Type: Research Article
ISSN: 1368-5201

Book part
Publication date: 30 March 2022

Irina V. Karzanova and Sandra Diana Aliaga Cordova

The purpose of this chapter is to analyze the economic problems associated with illegal mining of minerals, primarily gold, in Peru, such as the development of shadow business…

Abstract

Purpose

The purpose of this chapter is to analyze the economic problems associated with illegal mining of minerals, primarily gold, in Peru, such as the development of shadow business, illegal activities, income hiding, labor exploitation, disastrous environmental consequences and the results of efforts to develop a coherent policy against illegal mining in Peru.

Design/Methodology/Approach

In the article, authors use an empirical approach and a system analysis, during which the object of research (companies engaged in illegal gold mining) is considered as a system that responds to external influences (requirements, challenges, etc.) and interacts with the internal environment (legal, institutional, etc.)

Findings

Since 2016, the consolidation and deepening of the state policy to eradicate the illegal mining of metal resources, including gold, is observed in Peru. The government is developing a coherent, dynamic program to tackle this complex problem.

Originality/Value

In the article, as a result of the analysis of the state policy to combat illegal mining, it is concluded that to achieve success in the implementation of a comprehensive program for the sustainable development of the country's mining complex, active participation of the state in this process is necessary. Government assistance with the mining complex development should range from adequate provision of affordable, timely and adequate basic services to the guarantees of legal rights protection to all parties involved in mining activities.

Details

Current Problems of the World Economy and International Trade
Type: Book
ISBN: 978-1-80262-090-0

Keywords

Content available
Article
Publication date: 4 May 2020

Abstract

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 15 no. 2
Type: Research Article
ISSN: 1746-5648

Article
Publication date: 6 July 2015

Graham Stack

This paper aims to examine the role in tax evasion and corruption played in Ukraine by money-laundering organisations called “conversion centres”: networks of sham firms and banks…

Abstract

Purpose

This paper aims to examine the role in tax evasion and corruption played in Ukraine by money-laundering organisations called “conversion centres”: networks of sham firms and banks implementing “black cash” schemes that facilitate tax evasion by the private sector and embezzlement by the state sector. The paper describes their embedding both in a post-Soviet state as well as in the international political economy.

Design/methodology/approach

It draws on scholarship, journalist investigations, court records, government agency reports and other open source data and interviews with market participants. It first describes “conversion centres” as an ideal type and then presents three case studies, focusing on international financial flows and the domestic political setting.

Findings

Ukraine’s conversion centres generate significant international flows of dirty money handled by specialised foreign banks mostly in the Baltic states. Domestically, conversion centres thrive through state capture, resulting from their facilitation of embezzlement by state actors.

Research limitations/implications

Open source data and investigative methods make it possible to conduct empirical research in crime and corruption in the post-Soviet context. As open sources expand, the scope for such enquiry will increase.

Originality/value

This is the first empirical description of “black cash” money-laundering platforms in terms of embedding in a post-Soviet state and in the international financial system.

Details

Journal of Money Laundering Control, vol. 18 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 18 April 2017

Lawrence T. Corrigan and Daphne Rixon

Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while…

1179

Abstract

Purpose

Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while simultaneously honoring cooperative principles of member-owners. This paper aims to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse.

Design/methodology/approach

This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality which they also socially construct. Data were gathered from annual financial reports and websites of rural electric cooperatives along with semi-structured interviews conducted with senior cooperative officials.

Findings

The cooperatives in this case study reported a huge number of KPIs. However, this paper reveals that the performance indicators serve impression management goals and operational demands rather than reporting on fulfillment of the “Seven Cooperative Principles” that are fundamental to the cooperative movement.

Research limitations/implications

Extant inquiry regarding electric cooperatives tends toward a positivist research approach and a realist worldview. This overlooks dramatic and critical possibilities of KPIs as a management construction project. Expanding beyond mainstream research, this paper calls attention to artistic production of knowledge and applies a qualitative framework to problematize accounting disclosures.

Originality/value

Prior KPI research has often been instrumental, looking for predictive evidence that KPIs have strategic value as a “tool” for organizations to attain competitive advantage. This paper introduces the notion that performance measures are theatrical, and applies this to rural electric cooperatives, an industry mostly ignored in the academic literature.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 December 2003

Laura C. Larsson

PDAs (personal digital assistants) are companion tools that enable us to be more productive. Any device or applications that enable us to find, organize, use, and cope with too…

1606

Abstract

PDAs (personal digital assistants) are companion tools that enable us to be more productive. Any device or applications that enable us to find, organize, use, and cope with too much information – as well as helping us prioritize the vast amounts of work we have to do is of enormous benefit to their owners. Applications that make us more efficient in managing our time, tasks, addresses and notes, for reminding us of when something needs to be done, in managing diary or journaling activities, in surfing for information on the Web, in reading books and articles in various formats, in writing and editing content for use by ourselves and others, for managing projects of all kinds, and for installing those applications that serve to improve our productivity are discussed. And, lastly, a few productivity‐enhancing hardware add‐ons are highlighted.

Details

Library Hi Tech, vol. 21 no. 4
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 1 March 1991

Kishore Pasumarty and Daniel Twomey

The linkage of human resource management (HRM) to strategy formulation and strategy implementation is vital to the long‐term success of the firm — its strategic performance…

Abstract

The linkage of human resource management (HRM) to strategy formulation and strategy implementation is vital to the long‐term success of the firm — its strategic performance. Several means of linking HRM and strategy have been proposed. Theories and models that show the range of choices in different aspects of the performance systems are discussed. A case of a large telecommunications firm attempting to integrate its performance system and strategy is presented. For each element in the performance system the old and the new performance system characteristics are contrasted. While the assessment of performance systems is ongoing, the most striking observation is that the performance appraisal system is the least changed and most problematic element.

Details

International Journal of Commerce and Management, vol. 1 no. 3/4
Type: Research Article
ISSN: 1056-9219

Article
Publication date: 15 June 2020

Paul Olaitan and John Pitts

This paper aims to endeavour to sketch out a blueprint for effective collaborative working in resettlement.

Abstract

Purpose

This paper aims to endeavour to sketch out a blueprint for effective collaborative working in resettlement.

Design/methodology/approach

The paper is based on a review of the relevant research and interviews with professionals concerned with the resettlement of young people from custody in organisations and agencies that were partners in the Beyond Youth Custody programme.

Findings

Practitioners working on the youth resettlement pathway between custody and community report collaborative practices to be more beneficial both to the young people involved as well as the practitioners themselves, in the conduct of their efforts.

Originality/value

To the best of the authors’ knowledge, the originality of this paper consists in its investigation of resettlement practice by consulting those actually engaged in the resettlement process.

Details

Safer Communities, vol. 19 no. 3
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 3 July 2009

Sverre Spoelstra

Seeing, one might say, is everything between black blindness and white blindness: between not seeing because of the absence of light and not seeing because of the blinding quality…

1687

Abstract

Purpose

Seeing, one might say, is everything between black blindness and white blindness: between not seeing because of the absence of light and not seeing because of the blinding quality of light; between seeing nothing and “seeing” only that which produces vision (usually the sun or God). Within organizational literature, organizations have often been linked to black blindness. The purpose of this paper is to explore the idea of organizations as places of white blindness.

Design/methodology/approach

This paper finds its inspiration in Saramago's novel Blindness but it does not offer an analysis or interpretation of the novel. It seeks an understanding of contemporary organizational phenomena by freely drawing upon some of Saramago's literary achievements.

Findings

Black blindness, e.g. the absence of vision through an extreme division of labour, is an important phenomenon in organizations but white blindness is getting more prevalent. Three causes of white blindness are identified and briefly discussed: the brilliant leader, the brilliant product and the brilliant employee.

Originality/value

The paper contributes to the literature on vision in and outside of organizations and crosses boundaries between a variety of disciplines, most notably leadership studies, consumer behaviour, Human Resource Management, philosophy and theology.

Details

Journal of Organizational Change Management, vol. 22 no. 4
Type: Research Article
ISSN: 0953-4814

Keywords

Book part
Publication date: 14 March 2022

Honglan Yu, Margaret Fletcher and Trevor Buck

Understanding how and why firms behave differently during re-internationalization has increasingly been at a premium in international business research. The authors conducted a

Abstract

Understanding how and why firms behave differently during re-internationalization has increasingly been at a premium in international business research. The authors conducted a case study of 11 Chinese international small and medium-sized enterprise and explored how they learned and recovered from involuntary de-internationalization. From case data, the “complete” re-internationalizers learned the lessons of foreign market exits more proactively than “partial” re-internationalizers. The complete re-internationalizers adopted internal and external sources of knowledge acquisition, “middle-up-down” information distribution and ambivalent information interpretation, while the partial re-internationalizers relied on internal sources of knowledge, “top-down” or “bottom-up” information distribution and univalent information interpretation. This study contributes by identifying the crucial role of learning processes to complete re-internationalization, which is absent in existing re-internationalization research.

Details

International Business in Times of Crisis: Tribute Volume to Geoffrey Jones
Type: Book
ISBN: 978-1-80262-164-8

Keywords

11 – 20 of over 7000