Search results

This study aims to analyze corporate mail and wire fraud penalties, using bounded rationality in decision-making and assessing internal and external influences on prosecutorial choices.

The study analyzed 467 cases from 1992 to 2019, using data from the Corporate Prosecution Registry of the University of Virginia School of Law and Duke University School of Law. It examined corporations facing mail and wire fraud charges and other fraud crimes. Multiple regression linked predictor variables to the dependent variable, total payment.

The study found that corporate penalties tend to be lower for financial institutions or corporations in countries with US free trade agreements. Conversely, penalties are higher when the company is a U.S. public company or filed in districts with more pending criminal cases.

This study’s originality lies in applying the bounded rationality model to assess corporate prosecutorial decisions, unveiling external factors’ influence on corporate penalties.

This paper aims to explore the technologization of peace work through “remote support monitors” that use social and digital media technologies like social media to alert local violence prevention actors to potentially violent situations during demonstrations.

Using a distributed cognition lens, the authors explore the information processing of monitors within peace organizations. The authors adopt a qualitative thematic analysis methodology composed of interviews with monitors and documents from their shared communication and discussion channels. The authors’ analysis seeks to highlight how information is transformed between social and technical actors through the process of monitoring.

The authors’ analysis identifies that the technologization of monitoring for violence prevention to assist nonviolent activists produces two principal and related forms of transformation: appropriation and hidden attributes. Monitors “appropriate” information from sources to fit new ends and modes of representation throughout the process of detection, verification and dissemination. The verification and dissemination processes likewise render latent supporting informational elements, hiding the aggregative nature of information flow in monitoring. The authors connect the ideas of appropriation and hidden attributes to broader discourses in surveillance and trust that challenge monitoring and its place in peace work going forward.

To the best of the authors’ knowledge, this study is the first to focus on the communicative and information processes of remote support monitors. The authors demonstrate that adoption of social and digital media information of incipient violence and response processes for its mitigation suggests both a social and technical precarity for the role of monitoring.

The proliferation of ride-hailing businesses brings significant considerations for improving the driver's operational performance. Informed by the literature on sharing economy, general deterrence theory and protection motivation theory this research investigates the behavioral factors impacting ride-hailing drivers' operational performance.

The authors empirically test the antecedents impacting a ride-hailing driver's operational performance using an online survey dataset comprising 513 ride-hailing drivers working for Uber and Lyft in the United States.

Ride-hailing drivers' intention to comply with the ride-hailing company guidelines results in better operational performance for the driver. Moreover, drivers believe that ride-hailing companies have effective penalties to deter drivers from violating company guidelines. However, drivers also believe that the chances of being caught while ignoring the company guidelines are low.

The results of this research support the decision-making processes of ride-hailing company managers and offer insights on how managers can enhance the operational performance of their drivers.

This study provides unique contributions to emerging research at the intersection of peer-to-peer asset sharing, behavioral studies and technology management. This research is one of the first to explore the role of behavioral factors such as coping mechanisms on the operational performance of sharing economy workers.

Cross-layer approach in media access control (MAC) layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in wireless sensor network (WSN) and Internet of Things (IoT) applications. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes. Game theory optimization for distributed may increase the network performance. The purpose of this study is to survey the various operations that can be carried out using distributive and adaptive MAC protocol. Hill climbing distributed MAC does not need a central coordination system and location-based transmission with neighbor awareness reduces transmission power.

Distributed MAC in wireless networks is used to address the challenges like network lifetime, reduced energy consumption and for improving delay performance. In this paper, a survey is made on various cooperative communications in MAC protocols, optimization techniques used to improve MAC performance in various applications and mathematical approaches involved in game theory optimization for MAC protocol.

Spatial reuse of channel improved by 3%–29%, and multichannel improves throughput by 8% using distributed MAC protocol. Nash equilibrium is found to perform well, which focuses on energy utility in the network by individual players. Fuzzy logic improves channel selection by 17% and secondary users’ involvement by 8%. Cross-layer approach in MAC layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in WSN and IoT applications. Cross-layer and cooperative communication give energy savings of 27% and reduces hop distance by 4.7%. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes.

Other optimization techniques can be applied for WSN to analyze the performance.

Game theory optimization for distributed may increase the network performance. Optimal cuckoo search improves throughput by 90% and reduces delay by 91%. Stochastic approaches detect 80% attacks even in 90% malicious nodes.

Channel allocations in centralized or static manner must be based on traffic demands whether dynamic traffic or fluctuated traffic. Usage of multimedia devices also increased which in turn increased the demand for high throughput. Cochannel interference keep on changing or mitigations occur which can be handled by proper resource allocations. Network survival is by efficient usage of valid patis in the network by avoiding transmission failures and time slots’ effective usage.

Literature survey is carried out to find the methods which give better performance.

The applications of Artificial Intelligence (AI) in various areas of professional and knowledge work are growing. Emotions play an important role in how users incorporate a technology into their work practices. The current study draws on work in the areas of AI-powered technologies adaptation, emotions, and the future of work, to investigate how knowledge workers feel about adopting AI in their work.

We gathered 107,111 tweets about the new AI programmer, GitHub Copilot, launched by GitHub and analysed the data in three stages. First, after cleaning and filtering the data, we applied the topic modelling method to analyse 16,130 tweets posted by 10,301 software programmers to identify the emotions they expressed. Then, we analysed the outcome topics qualitatively to understand the stimulus characteristics driving those emotions. Finally, we analysed a sample of tweets to explore how emotional responses changed over time.

We found six categories of emotions among software programmers: challenge, achievement, loss, deterrence, scepticism, and apathy. In addition, we found these emotions were driven by four stimulus characteristics: AI development, AI functionality, identity work, and AI engagement. We also examined the change in emotions over time. The results indicate that negative emotions changed to more positive emotions once software programmers redirected their attention to the AI programmer's capabilities and functionalities, and related that to their identity work.

Overall, as organisations start adopting AI-powered technologies in their software development practices, our research offers practical guidance to managers by identifying factors that can change negative emotions to positive emotions.

Our study makes a timely contribution to the discussions on AI and the future of work through the lens of emotions. In contrast to nascent discussions on the role of AI in high-skilled jobs that show knowledge workers' general ambivalence towards AI, we find knowledge workers show more positive emotions over time and as they engage more with AI. In addition, this study unveils the role of professional identity in leading to more positive emotions towards AI, as knowledge workers view such technology as a means of expanding their identity rather than as a threat to it.

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries.

This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so.

A high rate of collusive tax corruption is inevitable in developing countries.

The model is static and needs to be extended into a dynamic model.

Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption.

Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors.

This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.

The purpose of this paper is to explore the problem of land degradation as a category of environmental terrorism, which has been increasing along with the rise of open pit mining and oil palm plantation activities.

This study uses a doctrinal approach that aims to find the best solution to address the problem of land degradation and environmental terrorism activities in Indonesia through a comparative legal study conducted with the handling of similar cases in Malaysia, which has almost the same character as Indonesia.

This paper finds that both Indonesia and Malaysia have enacted laws and regulations to address environmental concerns. However, it turns out that relying only on law enforcement is not an optimal solution. Addressing the problem of land degradation would also require the implementation of sustainable development practices, public awareness and cooperative dialogue.

This paper provides a new approach to answer the inclusion of environmental degradation as environmental terrorism, which should also be considered a crime against humanity.

The purpose of this study is to evaluate the current state of forensic accounting education in the Kingdom of Saudi Arabia (KSA), as well as to identify the desired aims and skills required to practice forensic accounting as a profession. It also seeks to understand the education and skills provided by KSA forensic accounting education programs, the job skills required by professional accountants and the skills required by professional accountants' employers.

The study is exploratory in nature. A convenience base sampling approach was used to select the academicians and practitioners working in KSA. Participants were requested to fill out an electronic questionnaire and rank each statement on a 5-point Likert score. The responses were converted and analyzed using the T-test, to evaluate the inter- and intra-group trends in the data.

The study included 58 responses from practitioners and 30 from academicians. Both groups mentioned that the classroom and the Internet were their primary source of forensic accounting information, especially in professional accounting qualifications. According to the participants, most of the institutions in KSA do not offer forensic accounting courses. Nonetheless, forensic accounting is critical for strengthening the credibility of financial reporting in courtrooms. The study finds subtle inter-group differences regarding the development of an ideal curriculum for forensic accounting, which translates to a bigger difference in curriculum development and practice skills. Both groups were optimistic about the future path of forensic accounting in KSA.

The study reports critical differences between the status of forensic accounting education and the skills required to practice forensic accountancy in KSA.

The purpose of this paper is to scrutinise the effectiveness of four derivative exchanges’ enforcement efforts since 2007. These exchanges include the Commodity Exchange Inc. and ICE Futures US from the United States and ICE Futures Europe and the London Metal Exchange from the UK.

The paper examines 799 enforcement notices published by four exchanges through a behavioural science lens: HUMANS conceived by Hunt (2023) in Humanizing Rules: Bringing Behavioural Science to Ethics and Compliance.

The paper finds the effectiveness of the exchanges’ enforcement efforts to be a mixed picture as financial markets transition from the digital to artificial intelligence era. Humans remain a key cog in the wheel of market participants’ trading operations, albeit their roles have changed. Despite this, some elements of exchanges’ enforcement regimes have not kept pace with the move from floor to remote trading. However, in other respects, their efforts are or should be, effective, at least in behavioural terms.

The paper’s findings are arguably limited to exchanges based in Anglophone jurisdictions. The information published by the exchanges is variable, making “like-for-like” comparisons difficult in some areas.

The paper makes several recommendations that, if adopted, could help exchanges to increase the potency of their enforcement programmes.

A key aim of the paper is to shift the lens through which the debate concerning the efficacy of exchange-level oversight is conducted. Hitherto, a legal lens has been used, whereas this paper uses a behavioural lens.

This paper aims to identify aspects of how work-life interaction has changed in the post-pandemic situations and propose strategies of the security concept for living-working patterns in the post-pandemic interior as future disease prevention.

We conducted a systematic literature search and review to select previous research systematically and relate concepts by coding the data and synthesising the data critically. The systematic literature search and review considered 90 papers (35 were studied).

The findings identify three strategies: hybrid activity patterns, new layout for hybrid and changing behaviour and culture. Each strategy demonstrates the connection between the hybrid living-working interior spaces in the post-pandemic period and security-pandemic variables. The results on security design factors focused on interior control, detection and deterrence; connection to nature creates a safer environment to prevent further variables; and hybrid activity requires more elements to govern users' behaviour and culture.

Limitations of this study are as follows: excluded papers that are not written in English/Bahasa or do not have gold/green open access; some aspects were not discussed (such as social distancing); the articles included in this review are up to April 2023 (and there is the possibility of recent papers). Future studies can be developed to update building certification for post-pandemic interiors or research with psychological, social equity or family vitality issues.

The study offers strategies and the holistic relationship between the post-pandemic concept and security-pandemic design variables within the built environment, especially in the users' culture and behaviour context.