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The purpose of this study is to identify the risks associated with money laundering in the scope of non-oil products export and related strategies to manage them.

The statistical population of the research was the managers and experts of the Islamic Republic of Iran Customs Administration in Tehran. The sample needed for qualitative interviews was collected to the extent of theoretical saturation through a targeted judgment sampling. The qualitative data was analyzed by thematic analysis. In sum, 20 interviews were conducted.

Out of 181 subcategories extracted from verbal propositions, 41 core categories were extracted. In this way, 23 subcategories constructed final codes, 6 codes were export risks and 70 codes were final and 12 codes constructed strategy of export risk management.

This qualitative study provides the first exploration of the state-of-art on export risk management and money laundering.

The clubhouse in Britain is a phenomenon of the 1990s. However, their influence possibly far exceeds their numbers in terms of the overall provision of work opportunities for individuals with mental health problems. Maybe such visibility is one reason why clubhouses provoke support and hostility in about equal measure. Often when this occurs both supporters and detractors focus on one particular attribute of the clubhouse to the exclusion of others. There have been few impartial examinations of the clubhouse (and fewer still empirical evaluations of the efficacy of the clubhouse approach to work rehabilitation). In this paper we wish to examine some of the advantages and disadvantages of the clubhouse in relation to vocational rehabilitation goals and offer some thoughts on its future role within mental health services.

The authors investigate whether firms can ensure their financial stability during the coronavirus disease 2019 (COVID-19) pandemic by having ex-ante risk management.

The authors study 279 Vietnamese listed firms by investigating their disclosure of risk awareness and risk management tool(s) in the 2019 annual reports. The authors then examine whether prior risk awareness and adoption of risk management tool(s) can enhance the firms' financial ratios during the COVID-19 pandemic.

The authors find that firms that disclose their risk management tool(s) in the 2019 annual reports have better asset utilization and higher liquidity during the COVID-19 pandemic than the others. However, firms that simply express their risk awareness exert no stronger financial stability. In addition, the authors document that debt management is the most popular and most effective tool to ensure firms' financial stability during the crisis.

The study highlights the need for ex-ante risk management for future pandemics. The authors also suggest that stakeholders can rely on the degree of risk management tool utilization to evaluate the financial stability of firms.

Labour mobility is increasingly recognized as an important component of a globalized international trading system. This paper aims to examine the role of temporary entry commitments in international trade agreements toward facilitating global labour mobility.

This paper traces three decades of temporary entry provisions in international trade agreements signed by the USA and Canada, beginning with their bilateral Canada–US Free Trade Agreement and culminating in the Trans-Pacific Partnership (TPP).

The paper finds that while many countries have continued to liberalize their temporary entry commitments in various trade agreements, the USA has reversed course in the previous decade, hampering international progress. Meanwhile, Canada has pursued ever greater labour mobility provisions with most of its trading partners.

The unique roles played by the USA, Canada and other trading partners in advancing a coherent international labour mobility agenda are considered. To continue to advance labour mobility in trade agreements moving forward, policy alternatives to the “all” or “nothing” approaches pursued by Canada and the USA are suggested.

To the author’s knowledge, this paper is the first to formally evaluate labour mobility in the TPP and the only paper to outline the evolution of temporary entry in the US vs Canadian trade agreements over three decades.

This paper seeks to explore whether temporary jobs are a port of entry into permanent employment and to argue that the answer crucially depends on the type of temporary contracts being considered.

The paper bases its empirical evidence on a longitudinal sample of labour market entrants in Italy and estimates dynamic multinomial logit models with fixed effects to allow for the non‐random sorting of workers into the different types of contracts.

The authors show that the transition to permanent employment is more likely for individuals who hold any type of temporary contract than for the unemployed, thus broadly confirming the existence of port‐of‐entry effects. Yet, not all temporary contracts are the same. An order among non‐standard contracts with respect to the probability of taking an open‐ended job emerges, with training contracts at the top, freelance work at the bottom, and fixed‐term contracts outperforming apprenticeships. Strong SSC rebates, lack of training requirements, and low legal constraints concerning renewals result in poor port‐of‐entry performance, as in the case of freelance contracts. Instead, mandatory training and more binding legal constraints on the use, extension, and renewals of training contracts tend to enhance the probability of getting a standard job.

Most of the existing empirical literature aggregates temporary contracts in a single category, thereby ignoring a relevant source of heterogeneity.

The purpose of this paper is to investigate whether labour market entry via temporary work has any (persistent) effects on labour market outcomes.

Using unique data on several cohorts of graduates from the German apprenticeship system, the authors interpret labour market entry via temporary work agency (TWA) work as a treatment and apply propensity score matching and the control function approach to investigate corresponding effects.

The results indicate a pronounced wage gap but no significant wage disadvantage in the medium term for graduates who switch to regular employment. Nevertheless, approximately 30 per cent of the graduates do not manage to leave the temporary help sector and, as a result, suffer persistent wage penalties.

The numerous studies that investigate the consequences of TWA work on individual labour market performance have not considered the specific situation of young workers after graduation. The rapidly increasing percentage of TWA jobs and the above average share of young workers among temporary workers call for corresponding evidence.

The purpose of this paper is to compare newcomers’ perceptions on how employers structure the socialization process in the core and peripheral workforce and to explore the proactivity of these new hires in form of information seeking behavior.

The data of this study were collected from a German sample with 359 contingent and permanent new hires in skilled jobs.

The employment type was linked to both socialization tactics firms provided during organizational entry as well as information seeking of permanent and contingent newcomers. In addition, organizational tenure was positively linked with information seeking of both newly hired temporary agency workers and newcomers holding fixed-term contracts.

Since most of the participants worked for different employers, differences in socialization might also be caused by different organizational cultures. Future studies should compare the socialization of new permanent and new temporary workers on an inter-organizational and intra-organizational level.

For skilled jobs firms should offer long-term assignments for temporary agency workers, as they are associated with higher proactivity. Further, firms should intensify the socialization of newcomers holding longer-term work contracts, as these employees may tend to show lower proactivity.

A structured organizational entry of skilled temporary agency workers may represent a stepping stone for permanent employment due to improved work attitudes and behaviors.

This is the first study that examines employment characteristics as potential determinants of organizational socialization tactics. In addition, the study uses a German sample and therefore, follows recent calls for more research on organizational socialization in non-Anglo-Saxon work contexts.

The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite for the development of modern capitalism and the emergence of the public corporation during the late sixteenth and early seventeenth centuries. Rather than being a development of Paciolian bookkeeping, double‐entry bookkeeping in sixteenth century Netherlands was grounded in northern German (Hanseatic) business practices.

Sixteenth century Dutch business records and Dutch and German bookkeeping texts are used to establish that north German Hanseatic commercial practices exercised the greatest influence on The Netherlands' bookkeeping practices immediately prior to the development of the capitalistic commercial enterprise in the first years of the seventeenth century.

Contrary to Sombart's thesis, scientific double‐entry bookkeeping was rarely used in sixteenth century Netherlands, which became Europe's most sophisticated commercial region during the late sixteenth century and early seventeenth century. Instead, extant commercial archives and the numerous sixteenth century accounting texts suggest that Hanseatic business practices and agents' (factors') bookkeeping were the dominant influence on northern Netherlands' business practices at this time. The organisation and administrative practices of Netherlands' businesses prior to the seventeenth century, especially their decentralised structure and lack of a common capital, were founded on Hanseatic practices that were considerably different to the best Italian practice of the time.

North German influences on Dutch accounting and business practices have significant implications for social theories of the development of capitalism, notably that of Bryer, that assume the use of a scientific (capitalistic) form of double‐entry bookkeeping was essential to the development of capitalism from the seventeenth century. This is tested in a subsequent paper which examines the accounting practices of the Dutch East India Company (Verenigde Oost‐Indische Compagnie or VOC) which was founded in 1602 at the very cusp of modern capitalism. The research presented here was partially constrained by the scarcity of transcriptions of original sixteenth century bookkeeping records.

The vigorous debate in the accounting history literature about the dependence of modern capitalism upon a scientific (capitalistic) form of double entry bookkeeping prompted by Sombart has been mainly concerned with England. This paper introduces into the debate material which documents the accounting and business practices of the most commercially advanced region of Europe in the late sixteenth century and the influence of Dutch bookkeeping texts.

Current conceptualizations of born‐globals lack a full theoretical explanation of strategic re‐structuring through the use of outward and inward‐oriented activity and the processes of de‐internationalization and re‐internationalization. Strategy and internationalization processes are created by entrepreneurial behaviour. If one wants to understand various international behaviours and strategic changes in firms one needs to focus on entrepreneurs – individual managers. The purpose of this paper is to unify the theoretical framework on born‐globals by addressing two questions. How do managers move through the de‐internationalization (exit) to re‐internationalization (re‐entry) process? How do they choose their patterns of internationalization?

To address these research gaps, this study draws on 26 in‐depth interviews with senior managers across nine Australian born‐globals.

Moving between outward and inward‐oriented activity as they de‐internationalize and re‐internationalize is used as proactive strategic re‐structuring by born‐global managers for survival during periods of global economic decline or changing competitive conditions.

This study provides new theoretical insights where the entrepreneur is central to the internationalization process and provides practical implications for those involved in international business and marketing.

The purpose of this paper is to examine one of the most pressing global challenges, the ongoing migrant trafficking across sea, from international trade law and policy perspective. It identifies global poverty as one of the underlying causes of such trafficking. It argues that restrictive trade in labour-intensive services of the World Trade Organization (WTO) contributes to and sustains poverty in many migrant producing countries. Chronic unemployment in poor countries with surplus manual workforce renders these workers bewildered to survive in a jobless and incomeless home markets. Non-liberalization of movements of natural persons under General Agreement on Trade in Services (GATS) Mode 4 prevents legal cross-border delivery of labours. Restrictive trade in agriculture has but aggravated their marginalized plight. It is this poverty trap that pushes workers, lured by smugglers, to take risky migration routes for better life in countries with labour shortages.

The paper adopts a blend approach of theoretical and applied aspects of international trade law and policy, which is interpreted and applied to a fact situation of contemporary challenge of migrant trafficking by sea.

This paper establishes a nexus between restrictive Mode 4 trade and its implications for poverty-induced migration trafficking trade. It suggests a palatable trade law and policy-based reform response for the WTO to ameliorate poverty and migration trafficking trade concurrently through the creation of legal channels for the cross-border delivery of labours by liberalizing Mode 4 trade in a manner beneficial for developed countries as well.

Its value lies in its contribution to maximize multi-lateral trade liberalization for the benefit of all countries, social inclusion and economic emancipation of the disadvantaged, which would minimize global poverty.