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Open Access
Article
Publication date: 11 August 2023

Jacobus Gerhardus J. Nortje and Daniel Christoffel Myburgh

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence…

Abstract

Purpose

This paper aims to identify impediments, discuss impediments and make recommendations for the impediments during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

Design/methodology/approach

The discussion of this article, the second article of two, focuses on a literature review of international and local impediments identified in case law and published research literature and how it is approached in various jurisdictions.

Findings

This study found that impediments identified and addressed internationally during the execution of a search and seizure warrant for digital evidence are relevant to South African criminal cases and still need to be addressed during the execution of a search and seizure warrant for digital evidence in South African criminal cases.

Research limitations/implications

Although searches and seizures for digital evidence are relevant to civil, regulatory and criminal investigations, this study focuses on the search and seizure for digital evidence in criminal matters with an emphasis on the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

Originality/value

The originality of this paper lies in the procedures followed during the physical search and seizure of digital information during the execution of search and seizure warrants for digital information in South Africa. If the South African Police Service follows the recommended procedures, it will contribute to the success of the South African Police Service, which would result in the improved quality of investigations and successful prosecution of crime in South Africa.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 6 July 2023

Jacobus Gerhardus J. Nortje and Daniel Christoffel Myburgh

The purpose of this paper is to identify and discuss impediments in the compilation of an application for a search and seizure warrant for digital evidence and the structure of…

Abstract

Purpose

The purpose of this paper is to identify and discuss impediments in the compilation of an application for a search and seizure warrant for digital evidence and the structure of such a warrant in South African criminal cases.

Design/methodology/approach

This paper provides a brief overview of international and local impediments, followed by a detailed discussion of the implications of these impediments and how it is approached in various jurisdictions. The methodology of this paper consists of a literature review.

Findings

Addressing the impediments in the compilation of the application and the warrant will be beneficial for forensic investigators, the South African Police Service (SAPS) and the administration of justice in South Africa.

Research limitations/implications

Search and seizures for digital evidence form part of civil, regulatory and criminal search and seizures. This study focuses on the search and seizure of digital evidence in criminal matters pursuant to mainly the provisions of the Criminal Procedure Act 51 of 1977 and the Cybercrimes Act 19 of 2020.

Originality/value

The originality of this paper lies in the approach to the drafting of applications for search and seizure warrants for digital information in South Africa. The contribution of the study is that, by using this approach, the SAPS can address the impediments during the application and compilation of the warrants, which would enhance the quality of investigations and contribute to the successful investigation and prosecution of crime in South Africa.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 8 February 2024

Raghavan Iyengar and Barry Shuster

Outstanding unexercised stock options can motivate managers to engage in actions that increase the value of their company’s stock, including buying back their firm’s stock. The…

Abstract

Purpose

Outstanding unexercised stock options can motivate managers to engage in actions that increase the value of their company’s stock, including buying back their firm’s stock. The objective of granting stock options to managers is to align their interests with stockholders by tying a portion of their compensation to the company’s stock performance. However, unexercised stock options may have unintended consequences by providing managers with a vested interest in artificially boosting stock prices via stock buybacks. The primary objective of this research is to study the main factors that influence firms' buyback decisions amongst hospitality firms at a time when these firms were clamoring for taxpayer bailouts. Results from logistic regression seem to suggest that outstanding executive stock options are a major contributory factor in a firm’s buyback decision. Estimates also indicate that larger, more profitable firms will likely engage in stock buybacks. These findings survive a battery of tests.

Design/methodology/approach

The authors use logistic regression to predict the probability of a firm’s buyback decision based on a given set of exogenous explanatory variables.

Findings

The paper supports the hypothesis that buyback decisions are guided by the motive to prop support stock prices in the presence of outstanding restricted stock options/warrants granted to firms' executives.

Research limitations/implications

The paper focuses on the buyback decision of U.S. hospitality firms. The results, therefore, might not be generalizable to firms in other industries or countries.

Practical implications

U.S. share repurchase corporate policy and government regulation needs to be revisited given the economic imperative for firms to invest in activities to restore employment and put them in a position for economic recovery.

Social implications

Public criticism of the size, structure and form (i.e. loan vs grant) of COVID-19 bailouts warrants an examination of whether the factors that drive hospitality and tourism firms to repurchase shares support economic recovery.

Originality/value

Consistent with agency theory, the authors find a significant positive association between outstanding restricted stocks and a firm’s decision to support the stock prices by buying back shares.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 23 November 2023

Lemessa Bayissa Gobena

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the…

Abstract

Purpose

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.

Design/methodology/approach

Data for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.

Findings

The author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.

Research limitations/implications

The first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.

Practical implications

Therefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.

Social implications

The study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.

Originality/value

The findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 16 April 2024

Brittany Solensten and Dale Willits

The purpose of this study was to fill the gap in understanding the impact of Drug Recognition Expert (DRE) evidence and testimony in driving under the influence (DUI) trials. This…

Abstract

Purpose

The purpose of this study was to fill the gap in understanding the impact of Drug Recognition Expert (DRE) evidence and testimony in driving under the influence (DUI) trials. This was accomplished by documenting and analyzing the perceptions of DREs and the DRE program across different stakeholders to understand how and when this type of evidence is used in DUI trials.

Design/methodology/approach

The methodology is a qualitative case study of the DRE program in one police agency in Washington. Data were collected using semi-structured interviews with criminal justice actors and state-level experts on their perceptions of the DRE program for the agency. Themes were developed from these interviews to analyze their perceptions of the efficacy and utility of DREs in trials.

Findings

While the courts in Washington accept DRE evidence in criminal trials, DRE evidence is largely absent in the adjudication process. Participants noted multiple reasons for this, including the lack of trials, the primacy of blood evidence and the expansion of the Advanced Roadside Impaired Driving Enforcement (ARIDE) program.

Originality/value

Although the DRE program has been around for decades, there is a lack of peer-reviewed studies regarding DRE evidence, and no studies regarding how court actors perceive and use DRE evidence. Understanding when and how DRE evidence is utilized in DUI trials can increase its value and utility by prosecutors and the national DRE program.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 12 April 2024

Binesh Sarwar, Muhammad Haris ul Mahasbi, Salman Zulfiqar, Muhammad Arslan Sarwar and Chunhui Huo

A limited number of empirical studies have indicated that individuals who experience workplace ostracism tend to engage in subtle and retaliatory behaviors as a means of seeking…

Abstract

Purpose

A limited number of empirical studies have indicated that individuals who experience workplace ostracism tend to engage in subtle and retaliatory behaviors as a means of seeking inner peace. However, research on organizational behavior and employee psychology in relation to ostracism is still in its nascent stages. Specifically, further investigation is warranted to explore how supervisor ostracism influences task procrastination (TP) through psychological processes such as self-efficacy, self-esteem and motivation. Notably, a significant gap exists in the ostracism literature, as it has yet to thoroughly examine employee behaviors related to knowledge hiding (KH) and TP in the context of individual or team-based work (Zhao et al., 2016; Brouwer and Jansen, 2019). Therefore, the present study aims to address this gap and expand the research stream within the education sector by introducing “threat to self-esteem” (TSE) as a mediating factor in the outcomes of ostracism.

Design/methodology/approach

The study employed a quantitative approach, using questionnaires to collect data and mainly focused on statistics and standards. The authors used SPSS and Smart-PLS to employ numerical values developed from questionnaire surveys. Likewise, we employed primary data collection tools, including mixed survey analysis (self-reported and peer-reported). The data were collected from middle-level managers working in three public sector universities. By using a three-wave research design with a two-week interval in each phase, we were able to separate the measurement of the predictor and moderator factor [supervisor ostracism (SO) and individual resilience (IR)], mediator (TSE) and outcome variables (KH and TP).

Findings

The study has discovered a substantial relationship between variables, and all hypotheses are accepted according to the data results and findings. The study measures the effects of supervisor ostracism on knowledge hiding and task procrastination through mediating effect of threat to self-esteem, which individual resilience moderates. This study adds a few contributions to the current literature, following the goals stated above. First, this attempts to highlight employee KH behavior and TP behavior by identifying SO as the primary predictor.

Research limitations/implications

The organization should closely monitor the level of workplace ostracism. One strategy to accomplish this goal is to routinely gauge the extent of ostracism at work using targeted techniques like surveys and observation. The organization can also create an employee assistance program for the workers to assist them in coping with the mistreatment and better adjusting to the workplace culture. Furthermore, employee empowerment and collaborative decision-making can boost workers' self-esteem, eventually leading to diminishing knowledge-hiding and procrastination habits inside the organization.

Originality/value

There is a research gap regarding the barriers to KH from the perspective of team dynamics and interpersonal mistreatment at work because prior research has focused on knowledge sharing, organizational culture and organizational obstruction. Research on organizational behavior and employee psychology in relation to ostracism is still in its nascent stages. Specifically, further investigation is warranted to explore how SO influences TP through psychological processes such as self-efficacy, self-esteem and motivation. Notably, a significant gap exists in the ostracism literature, as it has yet to thoroughly examine employee behaviors related to KH and TP in individual or team-based work.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 19 February 2024

Elizabeth Dodge, Fatmah Almoayad, Miral Mansour, Amrita Sidhu, Anusha Sajja, Nada Benajiba and Basil H. Aboul-Enein

Burdened by undernutrition, micronutrient deficiencies and overweight and obesity as a consequence of both internal conflict and the global nutrition transition, Iraq is in need…

Abstract

Purpose

Burdened by undernutrition, micronutrient deficiencies and overweight and obesity as a consequence of both internal conflict and the global nutrition transition, Iraq is in need of adequate public health nutrition education to mitigate nutrition-related outcomes and risks. To address nutrition-related health outcomes, trained nutrition professionals are warranted. This paper examines current nutrition-affiliated programs offered across post-secondary institutions in Iraq.

Design/methodology/approach

An electronic review of universities and colleges’ websites, department webpages and academic programs’ homepages and resources of all the private and public universities in Iraq was conducted to find programs related to nutrition, nutrition sciences and dietetics.

Findings

All identified programs belonged to the governmental sector, were administered and financed by the Iraqi Government and were under the purview of the Iraqi Ministry of Higher Education. The review highlighted a predominant focus on food sciences in agricultural departments rather than public health or clinical nutrition. Advanced education in topics such as human metabolism, medical nutrition therapy and public health nutrition are required to adequately address over- and undernutrition in Iraq.

Originality/value

The current state of public health and nutrition-related postsecondary education in Iraq warrants an increased emphasis on clinical and public health nutrition education. Despite a commendable focus on food science studies, the country’s ongoing challenges with obesity, nutrition-related noncommunicable diseases and conflict-associated food insecurity signal an urgent need for balancing this focus with grounding in postsecondary training in public health nutrition.

Details

International Journal of Health Governance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-4631

Keywords

Open Access
Article
Publication date: 24 October 2023

Tinna Dögg Sigurdardóttir, Adrian West and Gisli Hannes Gudjonsson

This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to…

1004

Abstract

Purpose

This study aims to examine the scope and contribution of Forensic Clinical Psychology (FCP) advice from the National Crime Agency (NCA) to criminal investigations in the UK to address the gap in current knowledge and research.

Design/methodology/approach

The 36 FCP reports reviewed were written between 2017 and 2021. They were analysed using Toulmin’s (1958) application of pertinent arguments to the evaluation process. The potential utility of the reports was analysed in terms of the advice provided.

Findings

Most of the reports involved murder and equivocal death. The reports focused primarily on understanding the offender’s psychopathology, actions, motivation and risk to self and others using a practitioner model of case study methodology. Out of the 539 claims, grounds were provided for 99% of the claims, 91% had designated modality, 62% of the claims were potentially verifiable and 57% of the claims were supported by a warrant and/or backing. Most of the reports provided either moderate or high insight into the offence/offender (92%) and potential for new leads (64%).

Practical implications

The advice provided relied heavily on extensive forensic clinical and investigative experience of offenders, guided by theory and research and was often performed under considerable time pressure. Flexibility, impartiality, rigour and resilience are essential prerequisites for this type of work.

Originality/value

To the best of the authors’ knowledge, this study is the first to systematically evaluate forensic clinical psychology reports from the NCA. It shows the pragmatic, dynamic and varied nature of FCP contributions to investigations and its potential utility.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

Article
Publication date: 9 February 2024

Dijana Šobota

The paper seeks to introduce the “critical open access literacy” construct as a holistic approach to confront the challenges in open access (OA) as a dimension of scholarly…

Abstract

Purpose

The paper seeks to introduce the “critical open access literacy” construct as a holistic approach to confront the challenges in open access (OA) as a dimension of scholarly communication.

Design/methodology/approach

The paper first introduces the concepts of information literacy (IL) and OA in the context of transformations in the scholarly information environment. Via a theoretical-analytical exercise on the basis of a literature review of the intersections between the two concepts and of the criticisms of OA, the paper discusses the role of critical IL in addressing the challenges in OA and lays the theoretical-conceptual groundwork for the critical OA literacy construct.

Findings

The structural nature of the challenges and transformations in the scholarly information environment require new foci and pedagogical practices in library and information studies. A more holistic, critical and integrative approach to OA is warranted, which could effectively be achieved through the re-conceptualization of IL.

Practical implications

The paper specifies the avenues for putting the theoretical conceptualizations of critical OA literacy into practice by identifying possible foci for IL instruction alongside a transformed role for librarians.

Originality/value

The paper extends deliberations on the role of critical IL for scholarly communication and attempts to advance the research fields of the two domains by proposing a new construct situated at the junction of OA and IL.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 25 January 2024

Dorte Wiwe Dürr, Linda Hindsgaul Mikkelsen and Grete Moth

Research-based knowledge on homecare nursing is scarce and further information is warranted about citizens’ perceptions of receiving home care under existing conditions. The…

Abstract

Purpose

Research-based knowledge on homecare nursing is scarce and further information is warranted about citizens’ perceptions of receiving home care under existing conditions. The purpose of this study was to investigate citizen experiences with health-care professionals in the time allotted for home care.

Design/methodology/approach

A questionnaire survey was distributed to 348 citizens receiving home care. The questionnaire consisted of questions whether the citizens experienced that enough time was available during the homecare visit and how the conversation and care relationship with the health-care professionals were experienced. The differences in responses were analysed using Fisher’s Exact Tests.

Findings

Overall, 94% of the citizens reported that sufficient time had been available and that care relationship and conversation with the health-care professionals had been positive during the homecare visit. However, the findings indicated that citizens aged more than +76 years and citizens with a high educational level were more prone to report that the nurses did not spend enough time during the home visit.

Originality/value

The findings offer useful insights for the professionals in delivering appropriate home care. Listening to citizens’ wishes and needs for home care could lead to better individualised care. Especially the youngest and oldest of the citizens seem to have specific experiences that call for further investigation.

Details

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

Keywords

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