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Good Samaritan laws were enacted to reduce overdose deaths by lowering the barriers to reporting for victims and witnesses and allowing law enforcement officers to carry and administer Narcan to those suspected of an opioid-related overdose The purpose of this study is to understand how officers perceive the impact of opioid overdose reduction initiatives in the United States and their role in the opioid epidemic.

Mixed methods were used in two phases to examine perceptions among law enforcement officers in a Massachusetts police department. First, qualitative methods were used to interview nine patrol officers during participant observations in the form of ride-alongs. Second, patrol officers and officers who volunteer with the department opioid outreach program were surveyed.

Officers generally held mixed feelings about the state’s Good Samaritan law. They saw the importance of saving the lives of those experiencing an overdose and keeping other first responders safe, but also in enforcing laws against possession of illegal drugs that presents a public safety threat, including the accidental exposure to fentanyl. Despite mixed feelings, officers still believed it to be important that they are trained and able to administer Narcan since they are often the first to arrive on scene.

This study adds to the research on officers’ perceptions of their role in the opioid epidemic, their ability to administer Narcan and the impact of Good Samaritan laws on their community.

In 2013, Honduras Congress passed the Zones for Employment and Economic Development (ZEDE) Organic Law, along with some constitutional changes, to create ZEDEs, which are essentially special economic zones with some unique features. Prospera Honduras Inc., a company with substantial United States investment, invested in Honduras relying on the ZEDE Organic Law and the Free Trade Agreement between Central America, the Dominican Republic and the United States of America (CAFTA-DR). In 2022, Honduras cancelled the ZEDE Organic Law, allegedly harming Prospera Honduras Inc.’s investments. Prospera and some other foreign investors have initiated an investor-state arbitration against Honduras for several alleged breaches of CAFTA-DR provisions. Honduras has remained silent and decided not to participate in the arbitration. This paper aims to examine whether the cancellation of the ZEDE Organic Law gives rise to international investment law obligations under the CAFTA-DR.

This is a doctrinal research and contains qualitative analysis.

The article concludes that CAFTA-DR preserves some regulatory space for host states; therefore, it would be wrong to assume that the arbitral decision in Prospera Inc. and others v. Honduras will favour only the foreign investors. This article also argues that, drawing insights from this dispute, future International Investment Agreements should better preserve Indigenous people’s rights. Moreover, the host states should reconsider whether they intend International Investment Agreements (IIAs) to apply to special economic zones in future.

There is no existing scholarly work examining the international investment law issues relating to the cancellation of ZEDEs in Honduras. Therefore, the findings of this article will be novel.

The purpose of this paper is to analyse the measures that could be taken to combat the risk of economic crime in the aftermath of South African disasters.

This paper used secondary sources including, but not limited to, institutional reports, newspaper articles and peer-reviewed academic journal articles.

The COVID-19 pandemic was used as an example in this paper to discuss the susceptibility of post-disaster funding to the risk of economic crime and to assess how the South African government attempted to combat this risk during the pandemic. The Auditor-General of South Africa (AGSA) conducted a real-time audit of the government’s essential COVID-19 initiatives in collaboration with the newly established Fusion Centre. Through their collaborative efforts, they successfully identified mismanaged funds, facilitated the recovery thereof and prosecuted individuals and entities involved. This paper found that to proactively combat economic crime in future post-disaster events, the collaborative use of the AGSA and the Fusion Centre, in conjunction with existing bodies established under the Disaster Management Act, should be considered.

This paper contributes to the body of knowledge in disaster risk management and forensic accountancy. As the frequency of disasters is expected to increase in the future, so will the economic crime risk associated with post-disaster funding. This paper demonstrates that post-disaster funding is especially susceptible to the risk of economic crime and it is therefore important to research methods to combat this problem and prevent further losses.

Research indicates a significant risk of economic crime associated with post-disaster funding. The purpose of this paper is to assess the characteristics of post-disaster funding that make it susceptible to the risk of economic crime and to analyse how the statutory and regulatory disaster risk management instruments of South Africa aim to manage post-disaster events.

This paper uses secondary sources such as, but not limited to, legislation, institutional reports, textbooks and peer-reviewed academic journal articles.

Post-disaster funding is inherently susceptible to economic crime due to characteristics identified such as time pressure; substantial inflow of money, goods and services; inadequate needs assessment, large-scale reconstruction and the involvement of contractors or suppliers; power imbalance; and the responsibility of governments. The Disaster Management Act and National Disaster Management Framework provide an extensive regulatory framework for mitigating post-disaster funding risks by attempting to find a balance between quick aid distribution and financial controls. This paper finds that even though South Africa is known to have some of the best disaster risk management laws, the pervasive nature of the characteristics could still render post-disaster funding structures susceptible to the risk of economic crime.

There is limited scientific research on this topic. The expected prevalence of future disasters requires the regulatory and legislative disaster risk management instruments to evolve concomitantly. Research on this topic must continue to ensure that risks associated with post-disaster funding and its susceptibility to economic crime can be mitigated as far as possible.

This study aims to investigate the relationship between managerial corporate social responsibility (CSR) mindset and business performance in small- and medium-sized enterprises (SMEs), focusing on the mediating role of CSR practices and the moderating influence of institutional forces.

A structured questionnaire was administered to 221 SME managers. The data was analysed using the Hayes process in SPSS to test the hypothesized relationships.

This study found that a managerial CSR mindset significantly improves operational and financial business performance. In addition, CSR practices mediate the relationship between managerial CSR mindset and business performance. Furthermore, institutional forces moderate this relationship, highlighting the critical role of external factors in shaping SME performance.

The findings suggest that SME managers should adopt a proactive managerial CSR mindset and integrate CSR into their core strategies to enhance business performance. Moreover, managers must be responsive to institutional forces as they adjust their strategy to meet external pressures to ensure sustainable performance.

This study demonstrates the theoretical explanation of how CSR practices serve as a conduit through which a managerial CSR mindset improves business performance under varying conditions of institutional forces.

This study aims to analyze and synthesize literature on consumer privacy-related behavior and intelligent device-to-device interactions within the Internet of Things (IoT).

We conducted a systematic review using Elsevier’s Scopus database, focusing on studies published in English from 2000 to 2023. The review targeted articles within selected social sciences and business disciplines, specifically concerning consumer behavior in IoT contexts.

We categorized the privacy literature into three thematic clusters: legislation and policy, business implications and consumer behavior. Within the consumer behavior cluster, our analysis indicates a shift from general Internet and e-commerce privacy concerns prior to 2016, toward issues related to advertising and policy between 2017 and 2018, and increasingly toward pronounced concerns in technological systems, particularly IoT, from 2019 onwards. We identify eight distinct areas of privacy concern within IoT and propose a framework that links antecedents and privacy concerns to subsequent attitudes and behaviors. This framework highlights varying patterns of information disclosure and bridges theoretical constructs with empirical research in IoT privacy.

Originality lies in enhancing the Antecedents-Privacy Concerns-Outcomes (APCO) macro-model by integrating diverse theoretical perspectives on technological and individual-specific antecedents, alongside privacy concerns and beliefs. This comprehensive integration enriches the framework, enabling it to predict and categorize consumer behavior in IoT environments more effectively. The revised model provides a robust tool for understanding privacy-related behavior within the IoT, significantly enriching its theoretical relevance and practical applicability.

This study aims to develop an entrepreneurial business model capable of addressing and preventing the exploitation and inequality that traditionally have resulted from entrepreneurship, particularly in emerging economies.

The research uses systems thinking, the first law of cybernetics, and the principles of harmony to formulate a systemic solution to the problem, which it exemplifies via six purposefully selected short cases drawn from diverse industry sectors and economies.

This paper demonstrates how the conventional model of entrepreneurship, often associated with colonial exploitation and resultant inequalities, can be transformed into a triple bottom line model—harmonious entrepreneurship – that integrates the traditional economic, eco-, humane, and social approaches and creates a synergy where profit, planet, and people are in harmony. The model challenges the profit maximisation/shareholder value doctrine of business success.

Only six cases are presented here, and there is a need for further research in different political-economic contexts and industry sectors. Also, the way entrepreneurship is taught needs to change so that it addresses the sustainability challenge in general and the problem of inequality in particular.

There needs to be a change in the entrepreneurial mindset and the way entrepreneurship is taught and potential entrepreneurs are trained if entrepreneurship is to address the sustainability challenge in general and the problem of inequality in particular.

This is a novel approach to the study of entrepreneurship and its impact on inequality that shows how it can ameliorate and/or prevent inequality, particularly in emerging economies, by adopting a more holistic approach to business success and supplanting “having and needing” with “being and caring”.

This study aims to explore the relationship between digital transformation, transformational leadership style and artificial intelligence (AI) in accounting in the context of Vietnam as an emerging market. Additionally, it examines the role of transformational leadership style as a moderator in the nexus between digital transformation and AI in accounting.

Data was collected through e-survey questionnaires distributed to Vietnamese manufacturing firms following comprehensive screening to ensure representativeness of the entire population. A final sample of 510 responses was analyzed.

Using partial least squares structural equation modeling, our findings reveal that digital transformation and a transformational leadership style positively influence AI in accounting. Furthermore, transformational leadership style demonstrates a significant moderating effect on the relationship between digital transformation and AI in accounting.

This study discusses the benefits of incorporating AI in accounting for managerial decision-making. It underscores the critical importance of digital transformation in contemporary accounting practices, particularly with regards to AI in accounting. Consequently, managers are encouraged to embrace digital transformation, leveraging national policies, to enhance their firm's utilization of AI in accounting. Moreover, managers should focus on developing their transformational leadership style to maximize the aforementioned outcomes.

This study contributes to the literature on AI in accounting by highlighting the positive effects of digital transformation and a transformational leadership style. Additionally, our findings underscore the effectiveness of a transformational leadership style and its moderating influence. Finally, this study presents a pioneering empirical investigation that integrates transformational leadership style with AI in accounting within developing economies, specifically Vietnam.

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.

In recent years, the acronym VUCA has gained traction in strategic communication (SC) as an umbrella term that summarizes the recurrent challenges (volatility, uncertainty, complexity and ambiguity) of digital communication environments. However, an integrated reflection on how the VUCA dimensions facilitate a deeper understanding of specific digitalization challenges and how to navigate through these challenges is lacking. This article aims to explore and substantiate the descriptive (how) and prescriptive (how to) potential of VUCA for SC under digitalization conditions.

We first provide a systematic discussion of the four VUCA dimensions based on the general strategy literature. While their descriptive value is undisputed, prescriptive advice on how to respond to these challenges is contradictory. We substantiate this observation in a second empirical step based on problem-centered interviews with strategic communicators at the agency and corporate levels.

Our findings reveal that VUCA facilitates a systematic mapping of digitalization challenges consistently identified by professionals. The proposed strategic responses, however, remain contradictory at the theoretical and empirical levels. Hence, we propose the VUCA radar as a comprehensive descriptive and prescriptive framework.

The radar provides (a) a systematic overview of recurrent digitalization challenges to SC at the industry and practice levels and (b) prescriptive advice on how to navigate through these challenges by balancing contradictory strategic responses at the levels of vision, understanding, clarity and agility.