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This paper examines the role of institution in the combating crime in India. This study also assesses institutions for controlling property crime in India in the post-reform era.

Crime and socio-economic data are taken from National Crime Record Bureau and the Reserve Bank of India, respectively. Twenty major Indian states are selected for the study purpose for the period of 1994–2019. Fixed effect panel data technique is used for analysis purpose.

Property crime rate declines with economic growth, while it increases with financial development. Findings of fiscal policy instruments are different. Own tax is positively associated with property crime in India, while non-tax fiscal instruments such as fine, penalty, and so on, are inversely related to it. Property crime rate is inversely related to institutional factors like charge sheet and conviction rate.

Further research is needed for other crimes in India. State-level data are used here for analysis purpose; however, spatial or cluster analysis techniques might provide more insights for combating crimes in India.

This study suggests that economic growth and fiscal instrument along with institutional development are essential to control property crime in India.

Government should take steps to improve the law-and-order system to control property crime across states.

Impact of non-tax fiscal instrument reduces property crime while that of own tax is increases it in India. These findings are unique and added certain insight in the study. Institutional roles are captured its performances like charge sheet and convict rate, which are significantly reduce property crime in Indian states. Least square dummy variable model is applied to capture individual state effects.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0063

The purpose of this study is to examine relevant demographic and socio-economic factors as they relate to progress towards intercultural communicative competence (ICC) and intercultural sensitivity for ethnic-minority Latinx middle school English learners (ELs) using a mobile-assisted funds-of-knowledge-featured writing practice.

Through the theoretical lens of funds of knowledge, this three-year study implemented a survey-based quasi-experimental design centered on the Latinx ELs’ ICC development with the implementation of an intercultural sensitivity questionnaire (Chen and Starosta, 2000). The authors first investigated the relationship between ELs’ intercultural sensitivity and associated demographic and socio-economic factors. The authors then examined the changes of ELs’ intercultural sensitivity. Over ten weeks, the intervention group completed five funds-of-knowledge-featured narrative essays using pen and paper and mobile-based writing tools alternatively.

Findings indicated that ELs’ intercultural sensitivity increased as they advanced to a higher-level grade from sixth to eighth. The embedded mobile-assisted funds-of-knowledge writing practice as intervention promoted ELs’ intercultural sensitivity in interaction engagement, respect of cultural differences, interaction enjoyment and interaction attentiveness. Among the variables, interaction enjoyment was portrayed the most. ELs who reported not speaking English at home were statistically significant in this experiment.

This study acknowledges the robust and variance of funds of knowledge as a niche to address the interculturality and hybridity of ELs’ cultural practices accumulated through Latinx ELs’ family socialization and social development using mobile-assisted writing practice. This study could provide implications for optimizing inclusive experience to promote computer-assisted language learning in a contemporary, postcolonial global world.

The objective of this study is to investigate the impact of the COVID-19 pandemic on the consumer payment behavior in Italy by correlating financial literacy with digital payment awareness, examining media anxiety and financial security, and including a gender analysis.

Consumers’ attitudes toward cashless payments were investigated using an online survey conducted from November 2021 to February 2022 on a sample of 836 Italian citizens by considering the behavioral characteristics and aspects of financial literacy. Structural equation modeling (SEM) was used to test the hypotheses and to determine whether the model was invariant by gender.

The analysis showed that the fear of contracting COVID-19 and the level of financial literacy had a direct influence on the payment behavior of Italians, which was completely different in its weighting. Fear due to the spread of news regarding the pandemic in the media indirectly influenced consumers’ noncash attitude. The preliminary results of the gender multigroup analysis showed that cashless payment was the same in the male and female subpopulations.

This research is noteworthy because of its interconnected examination. It examined the effects of the COVID-19 pandemic on people’s payment choices, assessed their knowledge, and considered the influence of media-induced anxiety. By combining these factors, the study offered an analysis from a gender perspective, providing understanding of how financial behaviors were shaped during the pandemic.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation. Effectively managing these workforces becomes crucial. However, past studies have shown that workforce management within the construction industry has been on the back foot, with workers being seen as resources required to deliver construction projects. This situation begs the need for a construction workforce management model that can be tailored to an organisation’s situation and adopted to manage workers and improve organisational performance effectively. To this end, this chapter reviewed existing workforce management theories, models, and practices to develop a suitable approach towards managing the construction workforce. Ultimately, a strategic workforce management with a classical view using a soft workforce management approach that embraces employees’ empowerment and development through trust was proposed. Five major practices that best suit the soft workforce management approach were identified as key constructs in the proposed construction workforce management model.

The importance of humans to the successful delivery of construction projects has led to the emergence of research attention on construction workforce management. As such, this chapter uncovers emotional intelligence (EI) and the external environment as critical aspects of workforce management practices that have not gained substantial attention in past workforce management studies. While some theories and models (existing outside the construction domain) have considered the external environment, none of these models is specific to the construction industry. Furthermore, EI has received less attention within existing workforce management models. Through a review of related studies and theories, this chapter noted that the EI of construction workers and their senior management is crucial to the performance of these workers and the ultimate performance of their organisations. In the same vein, since construction organisations do not operate in silos, the external environment significantly influences the operations of organisations in the construction industry. The environment exact pressures that can influence workforce management practices and technological innovations construction organisations adopt.

Islam describes business as a legitimate means of halal income. However, little is known about what attracts people towards Islamic entrepreneurship or halalpreneurship. By applying the theory of planned behaviour, this study aims to contribute to this underexplored area by investigating the factors that affect Islamic entrepreneurial intention (IEI).

This study examined a mediation model using two country samples. First, the hypotheses were tested on a sample recruited from a high-income economy (i.e. Saudi Arabia) using structural equation modelling in AMOS V26. The authors then conducted a replication study to investigate the robustness of the findings using a sample recruited from a lower-middleincome economy (i.e. Bangladesh) and a different analysis technique, the PROCESS mediation model in SPSS V25.

The findings suggest that IEI depends on four antecedents, namely, attitude towards Islamic entrepreneurship, general entrepreneurial self-efficacy, Islamic entrepreneurial self-efficacy and perceived halal income. These antecedents also mediate the relationship between moral judgement and IEI.

This study offers an empirical framework that captures several perspectives on the formation of IEI. The findings contribute to entrepreneurial intention and motivation research by suggesting factors that motivate individuals to engage in Islamic entrepreneurship.

The findings imply that the framework of IEI can withstand diverse socioeconomic contexts. A novel perspective of this study is that Muslims who are motivated by perceived halal income show greater interest in becoming Islamic entrepreneurs.

The development of higher learning institutions (HLIs) is considered a strategy to trigger urban space development – and it is the economy in most developing countries. HLIs can develop and maintain pace with the experience economy in the current urban economy, particularly in the services sector. This paper seeks to evaluate the influence of HLIs on elements of the experience economy in the urban services sector in Bandar Baru Bangi (BBB), a knowledge-based city.

The research adopted a purposive sampling technique and engaged 382 urban community respondents in BBB, Malaysia. The study used four elements (education, gastronomy, health, and the retail sectors) to assess the experience economy performance.

The results show that the local community is the “active users” of the services, and the active users have enjoyed the existence of the experience economy. Findings reveal a preference for education and health over gastronomy and retail sectors. Of these four sectors, the education sector experience had the most prominent effect, thereby showing that the higher learning institutions around this city served a major role in the sector development of urban services.

The research used a purposive sampling method and engaged 382 respondents in BBB, Malaysia. The restriction of the study area to BBB is a limitation component. Future studies should explore a large-scale investigation to evaluate better and validate the results.

The research has shown that the city's higher education institutions have affected the development of the experience economy in the four sectors.

The study shows that the framework of the experience economy and the establishment of HLIs can stimulate the experience economy within the urban services sector.

Business models (BMs) are becoming increasingly crucial for value creation in the healthcare sector. The study explores the conceptualization and application of BM concepts within the healthcare sector and investigates their evolution in emerging economies (EEs) and developed economies (DEs). This study aims to uncover these two contexts' shared characteristics and unique variances through a comparative analysis.

The paper systematically investigates and consolidates the literature on healthcare by employing the antecedents, decisions and outcomes (ADO) framework and finally examines 71 shortlisted articles published between 2003 and 2022.

The recognition of the BM within healthcare is increasing, both in EEs and DEs. EEs prioritize value creation and capture through cost efficiency, while DEs focus on innovation. Key theories employed include a resource-based view, the network theory and the theory of innovation. Case studies are commonly used as a methodology. Further research is needed to explore the decisions and outcomes of BMs.

The study adopts stringent filtration and keyword criteria, potentially excluding relevant research. Future researchers are encouraged to broaden their selection criteria to encompass a more extensive range of relevant studies.

Beyond comparing and highlighting gaps in BMs between EEs and DEs, benchmarking DE's healthcare business models (HBMs) helps healthcare organizations in EEs align their practices, mitigate risks and establish efficient healthcare systems tailored to their specific contexts. The study adopts stringent filtration and keyword criteria, potentially excluding relevant research. Future researchers are encouraged to broaden their selection criteria to encompass a more extensive range of relevant studies.

The study analyzes HBMs using an SLR framework perspective and provides practical implications for academicians and practitioners to enhance their decision-making.