Search results

This study aims to explore the potential impact of applying the Power Threat Meaning Framework (PTMF), to develop a collaborative formulation with those serving Indeterminate Sentences for Public Protection (IPP), where there have been serious concerns with sentence progression.

Given little research has focused on the utility of the PTMF with this cohort, a case study approach was adopted. Participants developed a formulation, discussing their experience of serving an IPP sentence with the opportunity to share their formulation with supervising professionals. Notes were recorded including: participants’ comments, researcher’s observations and professionals’ feedback. The data was analysed using thematic analysis.

Four themes were developed: “Insight”, “Working alliance”, “Gives ‘power’ back” and “Motivation”, including some sub-themes. These findings provide some support for the use of the PTMF with this cohort.

The small number of participants mean the findings cannot be generalised to the wider IPP cohort. This study indicates that using a PTMF formulation approach to discuss the impact of the IPP sentence, in a manner that mitigates the power imbalance between professionals and prisoners, has the potential to improve engagement and working alliance.

The current study sought to add to the limited literature focusing on the use of the PTMF with unreleased IPPs on a one-to-one basis. The findings act as a foundation for future research exploring the use of the PTMF more widely within custodial settings.

The paper explores the ramifications of rising costs of living on accounting fraud (ACF) as well as how it disrupts the effect of staff bonding (SB) on ACF tendencies.

Data were collected from 310 respondents using a structured questionnaire and analysed using the partial least squares structural equation model.

The study reveals that rising costs of living increase ACF tendencies, while SB reduces it. However, the study also shows that costs of living decrease the effectiveness of SB as a corporate governance measure, aligning with the Stimulus, Capability, Opportunity, Rationalisation, and Ego (S.C.O.R.E.) theory.

The paper’s theoretical contribution is consistent with the S.C.O.R.E. theory. The study concluded that working with hungry employees, whose disposable incomes are further worsened by rising costs of living, is not only an anticipatory accident but also a timed bomb waiting to explode. Hence, as the leading study on the intricate relationships, one takeaway from the study is that strengthening SB conditions and maintaining salary parity with rising costs of living are two excellent strategies for mitigating ACF.

The purpose of this review is to conduct a bibliometric analysis of financial fraud exploiting the elderly by mapping its evolution, identifying major metrics and discussing directions for future research.

A bibliometric analysis was conducted, based on 434 articles retrieved from the Web of Science that represent the academic literature on the topic from 1995 to the first quarter of 2024. This paper analyses the antecedents of financial fraud exploiting the elderly, the publication trends and the most prolific countries, institutions, journals, research areas and authors. Bibliometric analyses based on co-citation and co-words explore the intellectual structure of the topic. A bibliographic coupling analysis reveals the hottest research trends in this field.

A significant increase in the number of publications in recent years shows the importance gained by this research stream. The bibliometric analysis identifies four clusters throughout the literature: differentiation of types of elder abuse; protection of the elderly from fraud; cognitive and decision-making capacity in ageing; and factors influencing fraud victimization of the eldest. The most recent research lines identified through bibliographic coupling focused on the contextual and personal antecedents of financial exploitation of the elderly, as well as the possible impact of interventions. Several key research gaps and additional suggestions for further studies, as well as action lines for the financial authorities and economic agents, are outlined.

This paper contributes to knowledge about financial fraud exploiting the elderly synthesizing the existing literature, stressing that the banking industry has to deal with such financial fraud in the context of a growing relevance of the silver economy.

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction sector has a higher prevalence of many stressors and mental health concerns. This calls for mechanisms to cope with these concerns. One coping mechanism propounded to help cope and adapt in the face of pressures and challenges is “Mental Toughness (MT)”. While mental toughness has been widely studied in various fields, there is a paucity of comprehensive research examining its significance among construction professionals. Thus, the motivation of this study is to establish the mental toughness characteristics among construction professionals in Ghana.

The construction industry is an industry which has gained notoriety when it comes to both physical and mental health problems. Compared to other industries, the construction sector has a higher prevalence of mental health concerns. One coping mechanism propounded to help cope and adapt in the face of pressures and challenges is “Mental Toughness (MT)”. While mental toughness has been widely studied in various fields, there is a paucity of comprehensive research examining its significance among construction professionals. Thus, the motivation of this study is to establish the mental toughness characteristics among construction professionals.

the study's findings revealed 13-factor model characteristics of mental toughness with 43 variables for mentally tough performers in the construction environment. These 13-factor models include Pressure Management (PM), Motivation (M), Emotional Intelligence (EI), Interpersonal self-belief (SB), Tough Attitude (TA), Job-related self-belief (SBB), Ethical Values (EV), Commitment (C), Focus (F), Optimism (OP), Expertise and Competence (EC), Imagery Control (IC) and Resilient (R).

The outcome of this study has significant practical implications for various stakeholders. For construction professionals the identified factors provide valuable insights into the psychological attributes and behaviours that contribute to mental toughness among construction professionals. Understanding these characteristics can empower professionals to develop strategies for coping with stress, maintaining focus, and fostering resilience in challenging construction environments to achieve optimum performance levels consistently.

The originality of this study's findings stems from the fact that it is among the first to provide greater insight into mental toughness characteristics considered by professionals (quantity surveyors, construction managers, engineers, project managers, architects, estate managers) in the construction industry.

Asset pricing literature is facing a credibility crisis, given debates associated with publication biases, data mining, replicability, crowding and lack of theoretic foundations. This study proposes that emerging markets (EMs), with their specific socioeconomic characteristics and lesser financial integration with developed markets (DMs), might provide useful arguments to the debate and improve our understanding of asset pricing. Beyond out-of-sample evidence for DM findings, EM research can unveil regional-specific factors overlooked by mainstream literature and investigating reasons behind differences can reveal epistemological elements for proposing and testing theories, and clarifying causal mechanisms.

The present work conducts an EM-focused systematic review, by applying the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol, a transparent and replicable procedure, to gather a representative collection of papers and using bibliometric methods to analyze bibliographic data.

Besides summarizing and contextualizing scientific production, revealing most important themes and actors, we confirm a clear bias toward DM and identify low scientific collaboration among EM. Additionally, we assess to which extent current studies fulfills EM research potential.

There is a home bias in literature, with most studies focusing on DM. This systematic review is exclusive to EM literature and suggests how EM research can improve literature credibility.

The purpose of this study is to develop a new protective coating formulation for industrial use, using new eco-friendly succinimide linseed oil resin.

Epoxidized linseed oil and N-(4-hydroxy phenyl) succinimide are reacted to create succinimide-modified epoxy (SIE) compounds. The synthesized compound was confirmed by different analyses, gas chromatography, Fourier transform infrared, proton nuclear magnetic resonance and scanning electron microscopy. The prepared compound has been blended with a primer paint formulation, then their physical and mechanical properties have been studied. Density function theory is used to calculate Frontier molecular orbital including highest occupied molecular orbital and least unoccupied molecular orbital to indicate the charge transfer from molecule to biological media and molecular electrostatic potential map was used to indicate the chemically reactive zone suitable for drug action.

The results of the paint formulation confirmed their best performance and provided good mechanical properties and high chemical and corrosion resistance.

Resin compounds are the most used antimicrobial additives. Other functionalities of these compounds, such as corrosion inhibitors, might be studied to see if they are suited for these applications.

Because of the efficiency of the SIE when incorporated with primer, paint against microbial has also been examined in silico using the docking study which contributed to the analysis of their protein binding. This type of epoxy compound is environmentally friendly and can be used as a biocide with different paint formulations. As a result, paint compositions including this compound as additives can be used as dual-purpose paint and for a variety of industrial applications.

This research demonstrates how a low-cost paint composition based on synthesized SIE compounds may be used as a dual-function paint for industrial use.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

Two key concepts in organizational behaviour research, employee engagement and organizational commitment are examined in this bibliometric analysis.

The Preferred Reporting Items for Systematic reviews and Meta-Analyses framework is used for the compilation of the papers, and the VOSviewer application with the SCOPUS database is used for bibliometric analysis. 387 authors wrote a total of 138 articles.

Through the examination of an extensive collection of scholarly articles, this research pinpoints significant patterns, noteworthy writers and recurring themes in the literature. The study helps to create better organizational practices by providing a roadmap for future research as well as a mapping of the current condition of the field.

The study is an original piece of work by the author with no conflict of interest with any party, person or organization.

The purpose of this study is to take stock of the increasing use of central bank sanctions as a foreign policy tool and to analyse their compatibility with international legal principles, such as non-intervention, state immunity and human rights.

This study provides a comprehensive analysis of state practice regarding central bank sanctions and the international legal framework that governs them. It systematically examines relevant international legal principles, identifies potential violations and explores justifications and defences states may use to support the legality of these sanctions.

The analysis reveals that central bank sanctions often clash with various international legal norms, including non-intervention, state immunity and human rights. This study argues that such sanctions can only be justified as countermeasures in exceptional circumstances and must adhere to strict conditions to be lawful, particularly concerning their proportionality and humanitarian impacts.

This study fills a gap in international legal scholarship by providing a dedicated analysis of central bank sanctions. It offers valuable insights for policymakers, legal practitioners and scholars on the legal complexities and potential ramifications of using central bank sanctions as a foreign policy instrument.

The purpose of the study is to analyze how the popular comic book series DC Graphic Novel for Young Adults depicts superhero, civilian and villains of color in the titles and address how the collection engages in or avoids discussions of racism.

This study uses a critical race content analysis to analyze how characters of color are represented in the DC Graphic Novel for Young Adults collection.

The findings demonstrate the series’ uneven attempts at writing about race and racism. The DC Graphic Novels for Young Adults illustrates more radical politics in some titles but reifies dominant beliefs in others. The analysis also shows how many titles approach discussions of oppression from a single axis approach rather than an intersectional one. The series strives for racial diversity and justice; sometimes achieving the goal, but not always.

The study demonstrates how the DC Graphic Novel for Young Adults constructs hegemonic ideas of “appropriateness” about race, racism and readership in some titles while offering explicit discussions about race and racism in others.

The authors outline potential ways English teachers can position titles in the DC Graphic Novel for Young Adults in English classrooms to develop students’ racial literacies.

This paper provides an analysis of superhero comics produced specifically for adolescent readers and written by an intentional racially diverse cohort of authors. The methodology can inform future studies of graphic novels for adolescent readers.