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This paper aims to determine the types of legal mechanisms that authorities can use to recover stolen assets for and from China.

Newspaper articles and books are examined as are relevant reports by various regulatory authorities and academic institutions.

The effectiveness of legal mechanisms in the recovery of stolen assets may be affected by issues such as the difficulties in tracing illicit funds, the ambiguous nature of “value” as well as the rise in technology.

There are limited data available in relation to the prevalence of corrupt officials along the Belt and Road Initiative and the statistical success in the recovery of stolen assets. Any discussions within this paper are based on the impressionistic observations of this author, which may not reflect the true state of affairs of the Belt and Road Initiative.

Those who are interested in examining how authorities could recover stolen assets from and for China will have an interest in this topic.

The value of the paper is to demonstrate the difficulties in recovering stolen assets for and from China.

This paper aims to determine the adaptability of China’s legal system in recognizing and enforcing foreign judgements in China.

Academic articles, case law and books are examined as are relevant reports by various regulatory authorities and organizations.

Historically, Chinese courts have strictly adhered to “de facto reciprocity”, which made it difficult for foreign judgements to be recognized and enforced in China. Fortunately, Chinese courts have since abandoned their rigid adherence to de facto reciprocity, and have instead, used flexible tests of reciprocity such as de jure reciprocity, reciprocal commitment and reciprocal understand/consensus. Accordingly, this would facilitate the recovery of stolen assets, as there is a lower threshold for the recognition and enforcement of a foreign judgement.

There are limited data available in relation to the recognition and enforcement of foreign judgements pertaining to the recovery of stolen assets. Any discussions within this paper are based on the impressionistic observations of this author, which may not reflect the true state of affairs within the Belt and Road Initiative.

Those who are interested in examining the viability in recognizing and enforcing foreign judgements relating to stolen assets will have an interest in this topic.

The value of the paper is to demonstrate the difficulties in recognizing and enforcing foreign judgements in China in relation to stolen assets.

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.

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is to explore how institutional forces influence the social sustainability approaches of logistics service providers (LSPs) in high terrorism-affected regions (HTAR). This then leads to investigating how the key factors interact with Institutional Theory.

An exploratory multiple-case study research method was used to investigate six cases of different-sized logistics LSPs, each in an HTAR. The data was collected using semistructured interviews and triangulated using on-site observations and document analysis. Thematic analysis was used in iterative cycles for cross-case comparisons and pattern matching.

The findings interact with Institutional Theory and the three final-order themes. First, management processes are driven by coopetition and innovation. Second, organizational resources, structure and culture lead to an ineffective organizational design. Finally, a lack of institutionalization creates institutional uncertainty. These factors are rooted in many other first-order factors such as information sharing, communication, relationship management, capacity development, new process developments, workforce characteristics, technology, microlevel culture and control aspects.

This study answers the call for social sustainability research and enriches the literature on social sustainability, Institutional Theory and LSPs in HTARs by providing illustrations showing that institutional forces act as driving forces for social sustainability initiatives by shaping the current management processes. Conversely, the same forces impede social sustainability initiatives by shaping the current organizational designs and increasing institutional uncertainty.

Cyber-attacks that generate technical disruptions in organisational operations and damage the reputation of organisations have become all too common in the contemporary organisation. This paper explores the reputation repair strategies undertaken by organisations in the event of becoming victims of cyber-attacks.

For developing the authors’ contribution in the context of the Internet service providers' industry, the authors draw on a qualitative case study of TalkTalk, a British telecommunications company providing business to business (B2B) and business to customer (B2C) Internet services, which was a victim of a “significant and sustained” cyber-attack in October 2015. Data for the enquiry is sourced from publicly available archival documents such as newspaper articles, press releases, podcasts and parliamentary hearings on the TalkTalk cyber-attack.

The findings suggest a dynamic interplay of technical and rhetorical responses in dealing with cyber-attacks. This plays out in the form of marshalling communication and mortification techniques, bolstering image and riding on leader reputation, which serially combine to strategically orchestrate reputational repair and stigma erasure in the event of a cyber-attack.

Analysing a prototypical case of an organisation in dire straits following a cyber-attack, the paper provides a systematic characterisation of the setting-in-motion of strategic responses to manage, revamp and ameliorate damaged reputation during cyber-attacks, which tend to negatively shape the evaluative perceptions of the organisation's salient audience.

The study aims to examine the association between corporate transparency and firm value (capital market effect) and investigate whether auditor choice moderates this relationship.

This study uses the Malaysian Institute of Corporate Governance (2017) data set, which provides scores on anti-corruption commitment, organisational transparency and sustainability of Malaysia’s top 100 listed firms. The methodology entails an ordinary pooled least square regression method for empirical research.

The positive association between corporate transparency and firm value is more evident in anti-corruption and sustainability initiatives. More importantly, government-linked companies have higher scores. Firms with enhanced anti-corruption commitment are more likely to have higher firm value, and this relationship is more evident for politically connected firms. This study also finds that auditor choice is associated with the firm value in the sampled listed firms.

The findings provide implications for investors and regulators on the role of corporate transparency in an emerging capital market.

The study recommends that emerging market regulators continue enhancing corporate governance codes and practices to improve reporting transparency for listed firms.

This study contributes to the growing literature on sustainability disclosures by incorporating corporate reporting transparency, explicitly relating to firms’ commitment to anti-corruption, organisational transparency and sustainability.

Based on signaling theory, this paper aims to explore the impact of supply chain transparency (SCT) on firms' bank loan (BL) and supply chain financing (SCF) in the context of voluntary disclosure of supplier and customer lists.

Based on panel data collected from Chinese-listed firms between 2012 and 2021, fixed-effect models and a series of robustness checks are used to test the predictions.

First, improving SCT by disclosing major suppliers and customers promotes BL but inhibits SCF. Specifically, customer transparency (CT) is more influential in SCF than supplier transparency (ST). Second, supplier concentration (SC) weakens SCT’s positive impact on BL while reducing its negative impact on SCF. Third, customer concentration (CC) strengthens the positive impact of SCT on BL but intensifies its negative impact on SCF. Last, these findings are basically more pronounced in highly competitive industries.

This study contributes to the SCT literature by investigating the under-explored practice of supply chain list disclosure and revealing its dual impact on firms' access to financing offerings (i.e. BL and SCF) based on signaling theory. Additionally, it expands the understanding of the boundary conditions affecting the relationship between SCT and firm financing, focusing on supply chain concentration. Moreover, it advances signaling theory by exploring how financing providers interpret the SCT signal and enriches the understanding of BL and SCF antecedents from a supply chain perspective.

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

The COVID-19 pandemic has caused widespread disruptions to global industries, with the textile sector in South Asia being particularly hard hit. While previous studies have focused on the performance of textile sectors in individual countries, there is a gap in the literature on the comparative impact of the pandemic on the textile industry in South Asian nations. This study aims to fill this gap by investigating the performance of the textile sector in South Asian countries and identifying best practices for overcoming the pandemic’s adverse effects.

Using a comparative approach, this study analyzes the impact of COVID-19 on the performance of the textile sector in Pakistan, India and Bangladesh.

Our findings reveal that COVID-19 significantly negatively impacts the textile industry in Pakistan and India. However, Bangladesh has shown effective practices to support the textile industry and mitigate the pandemic’s adverse effects.

The findings of this study hold considerable implications for legislators, leaders, investors and supply chain management professionals operating within the South Asian textile sector. This research has the potential to inform policymakers in formulating strategies to facilitate the textile sector’s resilience during emergencies like the COVID-19 pandemic.

This paper provides significant theoretical additions to the current body of literature regarding the impact of COVID-19 on the textile sector in South Asia. The research uses the global value chain (GVC) theory as a theoretical framework to enhance understanding of the impact of global supply chains and interdependencies on the textile sector in the region.

Management of power distribution companies (discoms) in India has been historically criticized on the ground of inefficient management. Inefficiency in operations triggered management by private franchisees for promotion of managerial and technical expertise. However, franchise contracts have achieved mixed outcomes despite the business model being a decade old in the Indian power distribution sector. Therefore, this study sheds light on the drivers of discoms (principal) with the franchisees (agent) for the achievement of the common performance goals, highlighting the agency issues at multiple levels across the organizational hierarchies. The study seeks to acknowledge the commonalities and differences between and across varying levels.

A qualitative embedded single case study was conducted in an Indian state, namely Odisha. The study was built on archival analysis, personal observations and semi-structured interviews with the franchisors and franchisee officials across the organization's hierarchical levels. A conceptual model based on the review of prior literature formed the set of coding and presentation for the study.

The study provides insights on factors that play a role in effective power distribution management, operational efficiency and improved financial performance through the partnership of the principal and the agent.

The study is predominantly dependent upon interviews. This paved the way for the limitation of human biases. Additionally, deep insights were drawn from a single case study of a discom's decision to hire franchisees. However, this was at the cost of the number of organizations interviewed. The findings of the study could be built across other areas or nations.

There is adequate literature on franchising as a business model. However, literature is lacking in highlighting the commonalities and differences between different contracting parties and their impact on the performance of the contract. Additionally, there is a dearth of literature on franchising in the power distribution sector. Therefore, studying the model from multiple perspectives would contribute to the literature on the power sector and franchising.