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This study aimed to characterize the concentrations of indoor pollutants (such as carbon dioxide (CO₂), ozone (O₃), nitrogen dioxide (NO₂) and sulfur dioxide (SO₂), as well as particulate matter (PM) (PM₁, PM_2.5 and PM₁₀) in Akure, Nigeria, as well as the relationship between the parameters’ concentrations.

The evaluation, which lasted four months, used a low-cost air sensor that was positioned two meters above the ground. All sensor procedures were correctly carried out.

CO₂ (430.34 ppm), NO₂ (93.31 ppb), O₃ (19.94 ppb), SO₂ (40.87 ppb), PM₁ (29.31 µg/m3), PM_2.5 (43.56 µg/m³), PM₁₀ (50.70 µg/m³), temperature (32.4°C) and relative humidity (50.53%) were the average values obtained. The Pearson correlation depicted the relationships between the pollutants and weather factors. With the exception of April, which had significant SO₂ (18%) and low PM₁₀ (49%) contributions, NO₂ and PM₁₀ were the most common pollutants in all of the months. The mean air quality index (AQI) for NO₂ indicated that the AQI was “moderate” (51–100). In contrast to SO₂, whose AQI ranged from “moderate” to “very unhealthy,” O₃'s AQI ranged from “good” (50) to “unhealthy” (151–200). Since PM₁, PM_2.5 and PM₁₀ made up the majority of PC1’s contribution, both PM_2.5 and PM₁₀ were deemed “hazardous.”

The practical implication of indoor air pollution is long-term health effects, including heart disease, lung cancer and respiratory diseases such as emphysema. Indoor air pollution can also cause long-term damage to people’s nerves, brain, kidneys, liver and other organs.

Lack of literature in terms of indoor air quality (IAQ) in Akure, Ondo State. With this work, the information obtained will assist all stakeholders in policy formulation and implementation. Again, the low-cost sensor used is new to this part of the world.

The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method.

The study uses a data set containing financial statements from Quarter 1 – 2001 to Quarter 4 – 2016 of 937 Vietnamese listed firms. In sum, 24 fundamental financial indices are chosen as control variables. The study employs the Mahalanobis distance to measure the proximity of each data point from the centroid of the distribution to point out the extent of the anomaly.

The finding shows that the model is capable of ranking quarterly financial reports in terms of credit worthiness. The execution of the model on all observations also revealed that most financial statements of Vietnamese listed firms are trustworthy, while almost a quarter of them are highly anomalous and questionable.

The study faces several limitations, including the availability of genuine accounting data from stock exchanges, the strong assumptions of a simple statistical distribution, the restricted timeframe of financial data and the sensitivity of the thresholds for anomaly levels.

The study opens an avenue for ordinary users of financial information to process the data and question the validity of the numbers presented by listed firms. Furthermore, if fraud information is available, similar research can be conducted to examine the tendency for companies with anomalous financial reports to commit fraud.

This is the first paper of its kind that attempts to build an anomaly detection model for Vietnamese listed companies.

This study aims to examine the role of Australian casinos in facilitating money laundering and Chinese capital flight.

The reports and transcripts of evidence from government inquiries into money laundering in Australian casinos are integrated with analyses of Asian transnational crime.

Money laundering in Australian casinos is linked to transnational crime and Chinese capital flight. A central finding is that junket operators play a key role in facilitating money laundering. The casinos are particularly exposed to criminal influences in the Chinese very important person gambling market, since they have used junket operators and underground banks, many of whom are closely linked to major Chinese criminal groups from Hong Kong and Macau.

Very little information is available on money laundering in Australian casinos and this research has relied on the government inquiries that have been conducted over the past two years on the subject.

The author’s focus on money laundering in Australian casinos in the context of Asia-Pacific transnational crime is important for Federal and state government regulators grappling with the rapidly changing money laundering issues. The government inquiries recognised that the money laundering was related to transnational crime, but did not have the time and resources to explore the topic. The paper provides state government casino regulators and financial crime regulators with a broader international perspective to anticipate future money laundering and crime pressures facing Australia’s casinos.

Money laundering in Australian casinos has had devastating social implications on the community. My research helps to focus attention on the problems of transnational crime and money laundering.

Little research has examined the linkages between casinos and transnational crime. This study has found that Australian casinos were used to launder the proceeds of illegal drug trafficking and to facilitate Chinese capital flight. While casinos have been forced by damming government inquiries to tighten anti-money laundering controls, it is likely that there will be pressure to relax these controls in the future because of competitive pressure from other casinos in the Asia-Pacific region.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Sex tourism is well documented in the literature, but what about porn tourism? Whether it is a Ping Pong show in Phuket or the Banana show in Amsterdam, porn and tourism have an encounter and gaze no different from the Mona Lisa in the Louvre or magnificent views of New Zealand’s Southern Alps. The paper aims to discuss these issues.

This paper explores the intersections of tourism, porn and the future as a conceptual framework.

Four intersections are derived from the conceptual framework. Intersection 1, the Future of Tourism, portrays the evolution of tourism and explores its technological future. Interaction 2, Porn in Tourism, distinguishes between soft- and hard-core porn tourism. Intersection 3, Portraying Porn as a Future Dimension, delves into futurism, science fiction and fantasy. The fourth intersection, the Future Gaze, conveys the thrust of the paper by exploring how technological advancement blends with authenticity and reality. Thus the porn tourist seeks both the visual and the visceral pleasures of desire. The paper concludes with four future gazes of porn tourism, The Allure of Porn, The Porn Bubble, Porn as Liminal Experience and Hardcore.

The originality of this paper is that this is the first paper to systematically examine porn tourism beyond sex tourism overlaying with a futures dimension. Porn tourists actively seek to experience both visual and visceral pleasures. Tourism and pornography both begin with the gaze. The gaze is an integral component of futures thinking. Technology is changing us, making us smarter, driving our thirst for liminal experiences. Like the transition from silent movies to talking pictures the porn tourism experience of the future is likely to involve more of the bodily senses.

The world is changing and key change agents include climate change and scarcity of resources. The purpose of this paper is to address how New Zealand and tourism could address the future and generate appropriate strategic responses.

Using the process of scenario analysis and drawing upon recent research from the www.tourism2050.com project, this paper describes the circumstances, drivers, economic consequences and key decisions that New Zealand would have to take in order to position itself as an eco paradise. The background to the scenario presumes overarching behaviours in a cooperative world in which resources are scarce.

The scenario portrays a future of collective individualism, where a high degree of personal freedom exists but within the constraints of a world in which there is a scarcity of resources. A communitarian ethos drives policy making with an emphasis on efficient resource use and waste minimisation. New Zealand is a nation favoured by climate change. Environmental intellectual property is one of the nation's key resources and in the spirit of achieving a global environmental equilibrium these technologies are shared with the rest of the world. Life is simple. Competitive individualism is equated with excess and resource waste, while cooperation, harmony, and the continuation of a global cooperative psyche are seen as the foundation stones of the continued, relatively comfortable survival of humanity. Tourism is a luxury and activities are environmentally ethical. Visitors are well‐off, purposeful, highly respectful and careful to prove their worth.

Eco paradise represents the classic tale of a prisoner's dilemma in which decision makers and consumers ponder the betterment of humankind against individualism. The scenario concludes with a strategic map of the core decisions New Zealand's tourism industry would have to take. The significance of the paper is its portrayal of a possible future to industry leaders, researchers and stakeholders thereby facilitating decision making in order to adapt to this future.

The Group of 20 (G20) is tasked with responding to economic shocks in the global financial system, with COVID-19 having proved to be the most significant shock since the G20's inception. COVID-19 also represents the first economic crisis accompanied by a concerted attempt to “build back better”, principally through a climate-compatible recovery. In 2021, there is little clarity as to the G20's response to this challenge, primarily due to considerable divergence in the green stimulus practices of its member states. The paper aims to investigate whether the G20, climate change and COVID-19 are critical juncture or critical wound.

Historical institutionalism (HI) suggests that one can explain an institution's future response by reference to its developmental pathway to date. This contribution adopts its concept of “critical junctures” to shed light on the G20's possible institutional response to COVID-19. The contribution undertakes a comparative analysis of the global financial crisis (GFC) and COVID-19 as possible critical junctures for the G20.

In doing so, the work demonstrates that the G20 “building back better” from COVID-19 requires a shift away from its institutional orthodoxy to a much larger degree than its response to the GFC. Accordingly, whilst both the GFC and COVID-19 may be considered critical junctures for the G20, only COVID-19 has the potential to be a “critical wound” that leads to institutional redundancy.

Through interrogating this further, this exposition prospectively outlines two possible futures the G20 faces as a consequence of COVID-19: reform or redundancy. In this way, it offers an ex ante perspective on policy-reform options for the G20's ongoing response to COVID-19.

Whichever choice the G20 makes in its response to COVID-19 has profound consequences for global governance in an increasingly unpredictable world.

Herein lies the importance of an exploratory assessment of COVID-19 as a critical juncture or a critical wound for the G20.

While Australia has continued to invest in polices and strategies aimed at improving rural health service provision, many communities still confront a disproportionate share of the rural workforce shortage. The NSW Rural Doctors Network (RDN) contributes its perspectives about the importance of a whole of life career and the meandering stream concept to support the retention of health professionals rurally. We unpack these concepts and examine how they bring to light a new and useful approach to addressing rural workforce challenges and potentially contribute to building a stronger integrated care approach.

The approach used involved tapping into RDN's 30-years of experience in recruitment and retention of remote and rural health professionals, combined with insights from relevant existing and emerging evidence.

We suggest that reframing retention to consider a life stage approach to career will guide more effective targeting of rural health policies, workforce planning, collaborative approaches and allocation of incentives. We posit that an understanding and acceptance of modern lifestyles and career pathways, and a celebration of career commitment to serving rural communities, is necessary for successful recruitment and retention of Australia's future rural health workforce beyond the training pipeline.

We outline and visually represent RDN's meandering stream approach to building and retaining a capable rural health workforce through addressing life cycle and workforce level needs. This perspective paper draws on RDN's direct experience in the field.

Discussion of security in supply chains has been intensified since the tragedy of 9/11 in the United States. The World Customs Organization's SAFE Framework with its Authorized Economic Operators (AEO) program is one of the prominent supply chain security initiatives. At the time of its introduction in 2005, 168 member countries signed their support for its implementation. However, the last AEO Compendium reports only 69 countries currently have AEO program in place. This relatively slow development indicates the complexity of issues that might challenge countries to implement the initiative. Against this background, this paper aims to look at the AEO implementation in an environment where supply chain security initiative is relatively new. It focuses on policy development perspectives where the case study of Indonesia might represent challenges of other countries. Involving methods of desk research, interviews, and field observation, this paper starts with the development of various international supply chain security programs where the AEO finds it prominence. It follows with a discussion on the Indonesian AEO implementation where challenges and its policy development process are explored.