Search results

The purpose of this paper is to examine the currently known techniques to tackle money laundering in Bitcoin mixers, and examine what gaps exist that would allow a criminal to get away with laundering Bitcoin obtained through illicit activities.

This paper first establishes the relevant properties of Bitcoin, how transactions occur over the Bitcoin network and then introduces the Bitcoin transaction graph as an important data structure for any analysis of Bitcoin transactions. Next, the paper outlines how Bitcoin mixing works, along with the relevant properties of mixers that would be relevant for money laundering. The paper then assesses the known methods for identifying mixed transactions within the Bitcoin network, followed by an assessment on identifying money laundering activities on known mixed transactions.

This paper argues that there remains a gap for criminals to launder money through Bitcoin mixing services as known methods would unlikely be able to trace a tainted transaction that goes through a decentralized mixer that uses off-chain communication techniques to coordinate the mixing and charges randomized mixing fees.

The study of known methods is restricted to literature published in the public domain. There are private organizations that are tackling similar problems, but their methods are not published and therefore cannot be included in this paper.

To best of the author’s knowledge, this is the first paper that performs a contemporaneous review on anti-money laundering in the context of Bitcoin mixing. This paper could assist regulators and policymakers in their understanding of Bitcoin mixers and provide guidance on where they should focus their resources to address the money laundering problem of Bitcoin mixing.

This paper contributes to this special issue on the ethics and aesthetics of adaptive reuse with a reflection on the specific case of the reuse of those sites and buildings that can be regarded as “difficult”, “uncomfortable”, or “neglected” heritage (MacDonald, 2009; Logan and Keir, 2009; Pendlebury et al., 2018; Lanz, 2021). By doing so it is the author's intention to add to the most recent research-driven and theory-oriented strand of the contemporary architectural debate on adaptive reuse (Lanz and Pendlebury, 2022). They also intend to encourage increased research engagement within such a debate, both across disciplines and with methods and approaches that may be able to bring in greater critical consideration of the more-than-architectural aspects involved in adaptive reuse practices.

Building equally on a comprehensive literature review on the subject and extensive field work, the paper works through one paradigmatic example – the San Girolamo mental asylum in Volterra, Italy – and combines on-site observation, field notes, qualitative interviews and archival research with theory-driven reflections to discuss the ramifications of adaptive reuse processes in place-based memory and heritage practices.

The case of the former mental asylum San Girolamo in Volterra, today abandoned and decaying on the landscape, is discussed via the metaphor of the building as palimpsest to explore the significance of this built heritage in both its materiality and meanings. The San Girolamo asylum demonstrates the value, complexity and potential of this heritage site, and other alike, to act as a powerful place which connects the past and present that might serve as a platform to promote productive discourses about contemporary sensible topics, ethics of care and human rights. Drawing on these observations, the paper concludes by expanding on how the case of the San Girolamo former asylum both showcases and advocates the need for developing more creative, explorative, trans-disciplinary and collaborative approaches and methodologies to the study and implementation of adaptive reuse projects for these site “beyond intervention”.

This paper draws on and contributes to the more recent research-driven and theory-oriented corpus of studies focussing on adaptive reuse.

The study aims to investigate how pregnant and nursing mothers’ stories have been neglected in writing about gender, security and spaces.

The study chronicles Agogo Traditional Area’s pregnant and nursing mothers’ resistance and survival in this conflicted environment. The author used photo voices in a participatory photography design to give conflict-area women a voice. Interviews and observations supported this. Pregnant and nursing mothers were sampled using the purposive and snowball sampling techniques. The data analysis considered narrative analysis, photographic and inductive approaches.

The findings highlighted how these mothers in vicious settings experienced healthcare access and problems, societal issues including gender dynamics, food insecurity, and emotional and psychological well-being.

The findings in this study expand the socio-cultural narratives of pregnant and nursing mothers in violent spaces.

This paper argues for the need to use multiple sources and methods that respond to research challenges presented by new forms of war. There are methodological constraints and contention on the superiority given to positivist and interpretivist research designs when doing fieldwork in war situations, hence there is a need to use integrated data generation techniques. The combined effect of severe limitations of movement for both the researcher and researched fragmented data because of polarized views about the causes of the war and unpredictable events that make information hard to come by militate against systematic, organised and robust data generation. The purpose of this paper, therefore, is to make fieldwork researchers understand significant research problems unique to war zones.

This research was guided by the postmodernist mode of thought which challenges standardised research traditions. Fieldwork experiences in Cabo suggest the need to use the composite strategies that rely on the theoretical foundation of integrative and creative collection of data when doing research in violent settings.

The fieldwork experiences showed that the standardised, conventional and valorised positivist and ethnographic research strategies may not sufficiently facilitate understanding of the dynamics of war. There should not be firm rules, guidelines or regulations governing the actions of the researcher in conflict. As such, doing research in violent settings require reflexivity, flexibility and creativity in research strategies that respond to rapid changes. Research experiences in Mozambique show the need to use blended methods that include even less structured methodologies.

Fieldwork experiences in Cabo challenges researchers who cling to standardised research traditions which often hamper awareness of new postmodernist mode of thought applicable to war settings. It is essential to study the nature of African armed conflicts by combining creativity and flexibility in the selection of research strategies.

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity based on their nonconformity to either cisnormative or transnormative gender regimes. Based on 21 in-depth life history interviews, we unveil the intricate interactional process of negotiating identity and authenticity in the biographical work of gender-diverse individuals. In this study, gender-diverse people engaged in a “gender audit” with their gender-diverse interviewer. Gender audits yield verbal performances of gender with oneself and others. Ambiguity was “accounted for” or “embraced and created” in their biographical work to organize their life stories and undermine binary essentialism – a discourse that was “discursively constraining.” Gender audits took place in participants' day-to-day lives, either through self-audits, questioning from others, or both. In the final analysis, we assert that we all engage in gender auditing. Gender audits are intersubjective sites of domination, subordination, resistance, and social change. Gender diversity, then, can be viewed as a product of gender in flux.

The present study is about generating metadata to enhance thematic transparency and facilitate research on interview collections at the Research Documentation Centre, Centre for Social Sciences (TK KDK) in Budapest. It explores the use of artificial intelligence (AI) in producing, managing and processing social science data and its potential to generate useful metadata to describe the contents of such archives on a large scale.

The authors combined manual and automated/semi-automated methods of metadata development and curation. The authors developed a suitable domain-oriented taxonomy to classify a large text corpus of semi-structured interviews. To this end, the authors adapted the European Language Social Science Thesaurus (ELSST) to produce a concise, hierarchical structure of topics relevant in social sciences. The authors identified and tested the most promising natural language processing (NLP) tools supporting the Hungarian language. The results of manual and machine coding will be presented in a user interface.

The study describes how an international social scientific taxonomy can be adapted to a specific local setting and tailored to be used by automated NLP tools. The authors show the potential and limitations of existing and new NLP methods for thematic assignment. The current possibilities of multi-label classification in social scientific metadata assignment are discussed, i.e. the problem of automated selection of relevant labels from a large pool.

Interview materials have not yet been used for building manually annotated training datasets for automated indexing of scientifically relevant topics in a data repository. Comparing various automated-indexing methods, this study shows a possible implementation of a researcher tool supporting custom visualizations and the faceted search of interview collections.

The primary purpose of this paper is to provide an analysis of the key perspectives that emerge in this Accounting, Auditing & Accountability Journal (AAAJ) Special Issue as a basis for determining the existence or otherwise of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research.

The paper is a reflective analysis that draws on existing societal work to provide key dimensions of accounting and accountability for significant organisations in the world of sport in general and soccer in particular.

Much prior research on soccer has largely focussed on the internal workings of soccer organisations, with little discussion of the importance of context. This paper explores the influence of the game more broadly. Moreover, a number of the papers included illustrate an overwhelming sense of joy and pleasure from experiences of the beautiful game, as well as providing evidence of the general societal good that can flow from it. However, the study also highlights concerns emanating from weak, and seemingly pliable, governance, regulatory and accountability regimes that provide a fertile field for corruption and sportswashing.

This paper highlights a research agenda as an encouragement to interdisciplinary accounting researchers to investigate accountability and governance issues as a basis for evidence-based discussions of the impact of soccer and its regulation.

This paper specifically, and the Special Issue more broadly, offers a set of original empirical and theoretical contributions with respect to an activity that has faced limited scrutiny and consideration by academic accountants. Together, they offer a substantive body of work to enable future research in this area.

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This study seeks to analyse the current state of corruption in the distribution of COVID-19 palliatives and public health facilities in Nigeria while also providing a legal insight and strategic blueprint to combat corruption. To this end, this study will address the current legal framework for combating corruption and build upon this to formulate a working strategy for tackling corruption in the future.

Using a doctrinal legal research methodology, this study draws upon existing literature, tertiary data sources and information from the Nigeria Centre for Disease Control. The collected data is analysed and compared with current literature to identify key findings. Rent-seeking and utilitarian theories of the law were examined to guide this study. This study offers useful insights into combating corruption. The use of this method is justified, as it enhances the credibility of the findings on the importance of strategies for future emergencies. This legal research approach is consistent with the law and can be easily verified. The empirical aspect of this study involved a survey of multidimensional health-care and economic data set of 36 states in Nigeria plus the Federal Capital Territory on COVID-19 in Nigeria. A survey linearised regression model was estimated to determine the influence of government revenue and public health-care facilities in the control of the virus spread in Nigeria.

This study reveals the need for emphasis on the imperative of combating corruption in the distribution of COVID-19 palliatives and establishing economic resilience through transparent and accountable practices, supported by legal frameworks.

Rent-seeking and utilitarian theories of law are evaluated because of their impacts on combating corruption. The limitation of this study is the intricacy of gathering data on COVID-19 palliatives corruption in Nigeria because of secrecy and the absence of reliable data on the subject.

Estimating the exact number of stolen palliatives and their fiscal impact on Nigeria's economy proves to be a formidable task because of the covert nature of corruption. This study equips policymakers in Nigeria with a better understanding of the legal challenges posed by corruption in the health care sector and provides an effective strategy to combat it.

The lack of reliable data on the extent of palliative theft hinders the ability of lawmakers to enact effective legislation and strategies for combating corruption in the distribution of COVID-19 palliatives and addressing future emergencies in Nigeria. The policy implications of this study can assist policymakers in Nigeria and other countries in formulating measures to combat corruption in the distribution of COVID-19 palliatives and other future emergencies. Furthermore, it recommends the overhaul of anti-corruption laws and mechanisms in Nigeria to ensure effective measures against corruption.

In conclusion, this study contributes to knowledge by proposing a legal model centred on people's participation to enhance transparency and accountability in future palliative distribution processes. This study recommends legal strategies that can effectively address corruption in future emergencies or shocks. This study proposes a strategic blueprint to tackle corruption in the future. This blueprint includes an analysis of existing laws and regulations, as well as potential policy changes and legislative reform. This study also includes recommendations for improved enforcement and oversight mechanisms and for improved public awareness and education. As part of this, this study considers the potential for public–private partnerships to increase transparency and accountability in public health and health-care services.

The police often respond to persons who are not in direct violation of the law, but are rather undergoing behavioral crises due to mental illness or substance abuse disorders. The purpose of this study is to examine how police behavior influences civilian bystanders' emotional responses and perceptions of procedural justice (PPJ) when officers interact with these populations, which traditionally have been stigmatized in American culture.

Using a factorial vignette approach, the authors investigate whether perceived public stigma moderates the relationship between police behaviors (i.e. CIT tactics, use of force) and PPJ. The authors also investigate whether emotional reactions mediate the relationship between police behaviors and PPJ.

Regardless of suspect population (mental illness, substance use), use of force decreased participants' PPJ, and use of CIT tactics increased PPJ. These effects were consistently mediated by anger, but not by fear. Interactive effects of police behavior and perceived public stigma on PPJ were mixed.

Fear and anger may operate differently as antecedents to PPJ. Officers should note using force on persons in behavioral crisis, even if legally justifiable, seems to decrease PPJ. They should weigh this cost pragmatically, alongside other circumstances, when making discretionary decisions about physically engaging with a person in crisis.

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.