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Article
Publication date: 4 April 2024

Karunanithi Kanagaraj and Ramalinggam Rajamanickam

The purpose of this paper is to explore and evaluate the current legal position on the admissibility and exclusion of illegally obtained evidence in money laundering cases.

Abstract

Purpose

The purpose of this paper is to explore and evaluate the current legal position on the admissibility and exclusion of illegally obtained evidence in money laundering cases.

Design/methodology/approach

A thorough exploratory analytical analysis signifies that such illegally obtained evidence from money laundering offences is admissible, provided it does not undermine the administration of justice or the right to a fair trial.

Findings

By virtue of the lack of written or codified rules governing the admissibility and exclusion of illegally obtained evidence in cases involving money laundering, the rule of admissibility remains the primary foundational principle for the governance of the admissibility and exclusion of illegally obtained evidence in money laundering cases.

Originality/value

The Malaysian Criminal Justice System has historically relied on the long-standing admissibility principles to admit and exclude illegally obtained evidence. For decades, courts have used their discretion to admit illegally obtained evidence based on the relevancy test, and they have further demonstrated to use the same discretion to exclude gravely prejudicial evidence. Evidence obtained illegally but if relevant to the matter in issue is deemed admissible. Evidence derived from an act associated with unlawful activities or a predicate offence in money laundering may be obtained illegally, which may influence the prosecution case and conversely, defend the accused’s rights to a fair trial.

Details

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

Keywords

Article
Publication date: 29 April 2024

James Higgs and Stephen Flowerday

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars…

Abstract

Purpose

This paper aims to investigate how best to classify money laundering through online video games (i.e. virtual laundering). Currently, there is no taxonomy available for scholars and practitioners to refer to when discussing money laundering through online video games. Without a well-defined taxonomy it becomes difficult to reason through, formulate and implement effective regulatory measures, policies and security controls. As such, efforts to prevent and reduce virtual laundering incidence rates are hampered.

Design/methodology/approach

This paper proposes three mutually exclusive virtual laundering categorizations. However, instead of fixating on the processes undergirding individual instances of virtual laundering, it is argued that focusing on the initial locale of the illicit proceeds provides the appropriate framing within which to classify instances of virtual laundering. Thus, the act of classification becomes an ontological endeavour, rather than an attempt at elucidating an inherently varied process (as is common of the placement, layering and integration model).

Findings

A taxonomy is proposed that details three core virtual laundering processes. It is demonstrated how different virtual laundering categories have varied levels of associated risk, and thus, demand unique interventions.

Originality/value

To the best of the authors’ knowledge, this is the first taxonomy available in the knowledge base that systematically classifies instances of virtual laundering. The taxonomy is available for scholars and practitioners to use and apply when discussing how to regulate and formulate legislation, policies and appropriate security controls.

Details

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

Keywords

Article
Publication date: 24 January 2024

Stephen Bok, James Shum and Maria Lee

Consumer choice theory (CCT) and the law of diminishing marginal utility help to explain shoppers that value less and prioritize needs. Additional units provide a marginal return…

Abstract

Purpose

Consumer choice theory (CCT) and the law of diminishing marginal utility help to explain shoppers that value less and prioritize needs. Additional units provide a marginal return on investment. Buying more does not mean equivalent gains for additional money spent. The researchers developed and validated the necessity shopper scale (NSS) to study need-focused shoppers.

Design/methodology/approach

The researchers followed standard psychometric practices to create and validate the NSS. The researchers performed item development, data collection, exploratory analysis, confirmatory factor analysis, and predictive validity analysis using survey data (N = 1,266).

Findings

Discriminant and convergent validity analyses demonstrated that the measure was distinct from existing measures. Predictive validity analysis found necessity shoppers (NS) are more likely to buy one over buy one get one half off (BOGOHO). NS were associated with a higher connection to community/group (CTCG). Higher hyperopia (i.e. disinclination to indulgence) with necessity shopping beliefs heightened this CTCG. A higher CTCG was associated with a greater likelihood to select BOGOHO.

Originality/value

NS (more connected to others) buy more to share with others, while buying just enough for themselves. Social connections are long-term investments involving more people and more needs to fulfill. Brands marketed with communal values and able to enhance social connections are discussed as implications to encourage NS to buy more.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Abstract

Purpose

This study aims to ascertain the personal characteristics of a group of successful academic entrepreneurs in a South African university enterprise and the prevalent barriers and enablers to their entrepreneurial endeavour.

Design/methodology/approach

The authors used a Delphi process to identify and rank the characteristics, enablers, barriers and behaviours of entrepreneurial academics, with a Nominal Group Technique applied to establish challenges they encounter managing their enterprise and to propose solutions.

Findings

Perseverance, resilience and innovation are critical personal characteristics, while collaborative networks, efficient research infrastructure and established research competence are essential for success. The university’s support for entrepreneurship is a significant enabler, with unnecessary bureaucracy and poor access to project and general enterprise funding an impediment. Successful academic entrepreneurs have strong leadership, and effective management and communication skills.

Research limitations/implications

The main limitation is the small study participant group drawn from a single university enterprise, which complicates generalisability. The study supported the use of Krueger’s (2009) entrepreneurial intentions model for low- and middle-income country (LMIC) academic entrepreneur investigation but proposed the inclusion of mitigators to entrepreneurial activation to recognise contextual deficiencies and challenges.

Practical implications

Skills-deficient LMIC universities should extensively and directly support their entrepreneurial academics to overcome their contextual deficiencies and challenging environment.

Originality/value

This study contributes to addressing the paucity of academic entrepreneur research in LMIC contexts by identifying LMIC-specific factors that inhibit the entrepreneur’s movement from entrepreneurial intention to entrepreneurial action.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 8 September 2022

Melanie Stephens, Lydia Hubbard, Siobhan Kelly, Andrew Clark and Lorna Chesterton

The purpose of this paper is to report on an interprofessional (IPE) student training scheme recently conducted in three care homes across the Northwest of England. The…

Abstract

Purpose

The purpose of this paper is to report on an interprofessional (IPE) student training scheme recently conducted in three care homes across the Northwest of England. The intervention was designed as a feasibility study to explore the impacts such schemes have on residents, students and care home staff. Additional lessons emerged that contribute to the design and direction of future IPE initiatives in other care homes and care settings.

Design/methodology/approach

This case study outlines how the intervention was designed and implemented and the findings from its evaluation. This paper uses Biggs’ (1993) presage–process–product framework to evaluate the process of setting up care homes as a site of collaborative learning.

Findings

Collaborative working between stakeholders is necessary for the successful implementation of IPE in care home settings. The process is complex and requires communication and commitment across all levels of engagement. For this model to grow and have a beneficial impact on older people’s lives, there are layered factors to consider, such as the socio-political context, the characteristics of the individuals who participate and diverse approaches to learning.

Research limitations/implications

This case study reports the subjective views of the research collaborators. While this raises the potential for bias, it presents an “insider” perspective of the research process and offers learning that might be beneficial in efforts to run future IPE training schemes.

Originality/value

To the best of the authors’ knowledge, no other research studies or published interventions have been identified that explicitly address the experiences of implementing an IPE training scheme in UK care home settings. This paper will therefore be useful to academic researchers, individuals managing student placements and to health and social care staff who wish to learn about of the value of IPE learning schemes.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

Article
Publication date: 30 August 2023

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Abstract

Purpose

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

Design/methodology/approach

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

Findings

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

Originality/value

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 February 2024

James Turner, Colin Rogers and Ian Pepper

The research aimed to explore the perceptions of aspiring future police officers studying at a university in relation to the actions to be taken with regards to typical posts on…

Abstract

Purpose

The research aimed to explore the perceptions of aspiring future police officers studying at a university in relation to the actions to be taken with regards to typical posts on social media by a fictitious off and on-duty police officer. This in turn would inform future police workforce requirements.

Design/methodology/approach

Policing students who expressed their aspirations as future police officers were recruited. A total of 99 students studying the College of Policing licensed Professional Policing Degree at the University of South Wales, took part in Hydra Immersive Simulations to ascertain their perception of social media posts by a fictitious serving police officer. The students were asked to rate the appropriateness of the social media posts as groups, and as individuals.

Findings

The findings suggest that, whilst the majority of students identified misconduct issues in the social media posts, the response to how the fictitious police officer should be dealt with varied. In addition, it would appear that there may be a need for those involved in policing education to reinforce, in an ongoing basis, knowledge of the College of Policing Code of Ethics, misconduct rules, regulations and increase awareness of unacceptable social media posts.

Research limitations/implications

The research was conducted with professional policing degree (PPD) students from one university.

Practical implications

It is important to reinforce The College of Policing Code of Ethics, expected professional standards and an understanding of what constitutes unacceptable social media posts throughout the education of aspiring police officers. As this has the potential, if recruited, to impact on the service.

Originality/value

Limited research has been conducted in relation to the College of Policing licensed higher education programme, the PPD, equipping aspiring police officers to successfully join the service and influence the cultural change.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Article
Publication date: 4 July 2023

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…

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Abstract

Purpose

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

Design/methodology/approach

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

Findings

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

Originality/value

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 December 2023

Taofeeq D. Moshood, James O.B. Rotimi and Shahzad Wajiha

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline…

Abstract

Purpose

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline construction projects in New Zealand. To achieve this, this study delves deeply into sustainable construction to understand the reasons behind and incorporate sustainable development trials into their newly established product management and development procedure. As a result, this study looks at identifying key elements of sustainable construction practices and various interpretations of sustainability in the construction industry; offering a strategy for incorporating sustainable construction practices into the pipeline construction project in New Zealand; and benefits and difficulties that the construction industry encounters when implementing sustainable construction. Finally, a framework is developed to help in understanding the issues and potential solutions for integrating sustainable building methods into the pipeline construction project in New Zealand.

Design/methodology/approach

This study followed a four-step method (Figure 1), beginning with the identification of the data, continuing with the first screening of the data, determining eligibility and, finally, including the data. This data collection is being done to provide knowledge and direction for further research. Data were collected from various websites on the Web of Science and from Scopus databases. Additionally, data were gathered with the assistance of aggregator databases such as Scopus (scopus.com) and publishing databases such as Elsevier (sciencedirect.com), Inderscience, Taylor and Francis (tandfonline.com), Emerald Insight (emeraldinsight.com) and Google Scholar. These databases have been considered by a number of scholars to be reputable databases.

Findings

This research provided a thorough description of the key justifications for sustainable construction. This study demonstrated how the idea worked in practice by reviewing the literature on the relevance and analysis of sustainability in construction. This body of research identified crucial components of sustainable construction techniques and varied interpretations of sustainability in the construction industry. To better grasp the current application considerations in the construction sector, it also offered literature on sustainable construction methods. To determine the most effective strategy to make certain adjustments to the current construction processes, the literature also includes a wide range of sustainability-related topics in both developed and developing country contexts. This study also demonstrated the many perspectives and strategies for sustainable behaviors. Because the purpose of this study was to develop a strategy for implementing sustainable construction in New Zealand, it was of the utmost importance to shed light on the most well-known and prominent sustainable construction applications from across the world. The output of this aim provided the literature on construction practices to acquire insight into the ongoing conversations on sustainable practices and systems in the construction industry. This was done to obtain insight into the existing talks.

Originality/value

This research's contribution to the body of knowledge is demonstrated by the fact that this study has led to a better understanding of sustainable construction practices in the construction industry as well as the identification of the most significant challenges that businesses, organizations, educators and policymakers must face to improve their ability to put these strategies into practice. This research has provided a solid foundation for future research that aims to advance knowledge in this field by providing options for future research to evaluate the influence that the approach has had on enhancing the implementation of sustainable construction. Additionally, this study presents options for future research to evaluate the influence the approach has had on improving the implementation of sustainable construction. The successful completion of the research aim in the more traditional forms of higher education in the built environment can contribute to a better representation of new trends in the practice area associated with expanding and improving the construction industry sustainably.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 22 March 2024

Tian-Tian Shang, Guang-Mao Dong and Min Tian

Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also…

Abstract

Purpose

Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also examine the impact of resource bricolage on disruptive green innovation and the mediating role of resource bricolage.

Design/methodology/approach

Quantitative data were collected from 232 firms in China. Structural equation modelling was used to test hypotheses.

Findings

The result show that proactive market orientation had positive effect on firm’s disruptive green innovation, whereas responsive market orientation had negative effect on firm’s disruptive green innovation. In addition, resource bricolage positively promotes firm’s disruptive green innovation. Resource bricolage played a mediating role between proactive market orientation and disruptive green innovation. Resource bricolage had a suppressing effect between responsive market orientation and disruptive green innovation.

Originality/value

This study makes up for the deficiency of the existing research on the relationship between market orientation and enterprise disruptive green innovation, improves the guidance mechanism of disruptive green innovation.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

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