Search results

To examine the criminal laws and regulations on money laundering control in China and Hong Kong and to call for legal and institutional reforms in China.

This paper provides a comparative analysis and critically reviews the laws and regulations on money laundering control in China and Hong Kong.

China has shown a firm determination to combat money laundering since 2002. Reforms on Article 191 of the Criminal Law of the People's Republic of China (1997) and the institutional framework are called for to comply with the international standards of the FATF recommendations, the UN Convention against Transnational Organized Crime (2000) and the UN Convention against Corruption (2003) to control money laundering.

This paper highlights the problems and proposes both legal and institutional reforms on money laundering control in China.

This paper initiates the analytical research on the legal and institutional problems of money laundering control in China which had not been adequately explored.

Big data analytics (BDA) guarantees that data may be analysed and categorised into useful information for businesses and transformed into big data related-knowledge and efficient decision-making processes, thereby improving performance. However, the management of the knowledge generated from the BDA as well as its integration and combination with firm knowledge have scarcely been investigated, despite an emergent need of a structured and integrated approach. The paper aims to discuss these issues.

Through an empirical analysis based on structural equation modelling with data collected from 88 Italian SMEs, the authors tested if BDA capabilities have a positive impact on firm performances, as well as the mediator effect of knowledge management (KM) on this relationship.

The findings of this paper show that firms that developed more BDA capabilities than others, both technological and managerial, increased their performances and that KM orientation plays a significant role in amplifying the effect of BDA capabilities.

BDA has the potential to change the way firms compete through better understanding, processing, and exploiting of huge amounts of data coming from different internal and external sources and processes. Some managerial and theoretical implications are proposed and discussed in light of the emergence of this new phenomenon.

A federal district court injunction in Illinois will reverberate beyond the Land of Lincoln by reaffiriming policy and law for local phone competition in the USA. Chief District Judge Charles P. Kocoras reminded legislators, regulators and telecommunications executives that state regulators are to employ federal telecommunications law and policy, specifically total element long run incremental pricing (TELRIC) for unbundled network elements (UNE‐s), to administer markets for local telephone services. The genius of the decision resides in its fidelity to sedulous implementation of telecommunications statute and precedents, and by so doing, in sustaining public policy that enhances consumer welfare, stimulates investment and spurs innovation.

Examines the relationship between some socio‐demographic factors and modernity in Jordan and the United Arab Emirates (UAE). Looks at 630 subjects from Jordan and 209 from the UAE and uses multiple regression to examine the role of these factors in explaining their attitudes to modernity. Includes predictor variables such as: educational attainment, place of living, age, income, occupation, nationality and gender. Concludes that the Jordanians had a more modern orientation and that education, place of living, age and income were the most influential factors.

Recently, various Twitter Sentiment Analysis (TSA) techniques have been developed, but little has paid attention to the microblogging feature – emojis, and few works have been conducted on the multi-class sentiment analysis of tweets. The purpose of this paper is to consider the popularity of emojis on Twitter and investigate the feasibility of an emoji training heuristic for multi-class sentiment classification of tweets. Tweets from the “2016 Orlando nightclub shooting” were used as a source of study. Besides, this study also aims to demonstrate how mapping can contribute to interpreting sentiments.

The authors presented a methodological framework to collect, pre-process, analyse and map public Twitter postings related to the shooting. The authors designed and implemented an emoji training heuristic, which automatically prepares the training data set, a feature needed in Big Data research. The authors improved upon the previous framework by advancing the pre-processing techniques, enhancing feature engineering and optimising the classification models. The authors constructed the sentiment model with a logistic regression classifier and selected features. Finally, the authors presented how to visualise citizen sentiments on maps dynamically using Mapbox.

The sentiment model constructed with the automatically annotated training sets using an emoji approach and selected features performs well in classifying tweets into five different sentiment classes, with a macro-averaged F-measure of 0.635, a macro-averaged accuracy of 0.689 and the MAEM of 0.530. Compared to those experimental results in related works, the results are satisfactory, indicating the model is effective and the proposed emoji training heuristic is useful and feasible in multi-class TSA. The maps authors created, provide a much easier-to-understand visual representation of the data, and make it more efficient to monitor citizen sentiments and distributions.

This work appears to be the first to conduct multi-class sentiment classification on Twitter with automatic annotation of training sets using emojis. Little attention has been paid to applying TSA to monitor the public’s attitudes towards terror attacks and country’s gun policies, the authors consider this work to be a pioneering work. Besides, the authors have introduced a new data set of 2016 Orlando Shooting tweets, which will be made available for other researchers to mine the public’s political opinions about gun policies.

The purpose of this study is to better understand technology adoption and working from home (WFH) behaviour of micro and small enterprises (MSE) with 4 to 49 employees during the first (2020) and second (2021) COVID-19 lockdowns in Switzerland.

This study uses two data sets gathered using computer-assisted telephone interviewing surveys conducted with 503 managing directors of Swiss MSEs after the first and 506 MDs after the second COVID-19 lockdown period.

The study revealed that during the COVID-19 pandemic, WFH arrangements are related to the adoption of technology by Swiss industry groups. Furthermore, industry characteristics and technology adoption strategies are also associated with the long-term prospect of WFH. The overall result confirms the predominant role of technology pioneers.

The study focuses on MSEs in Switzerland during a specific period. The data set includes mainly quantitative data. Future studies could investigate larger enterprises in international contexts, integrating employees’ viewpoints founded on long-term gathered qualitative data. The implications of this study include predictions about future WFH behaviour in Swiss MSEs.

To the best of the authors’ knowledge, this is the first study collecting data in Swiss MSEs after the two COVID-19 lockdowns in 2020 and 2021. As a result, this study offers a unique perspective on a specific business segment, which accounts for around 70% of global employment.

The purpose of this paper is to examine the different aspects of non-financial reporting that may influence company financial performance. In particular, the authors present an integrated framework of these features that have a direct impact on the financial sustainability of firms for future researchers to further explore and expand the boundaries of the domain.

A systematic literature review of peer-reviewed papers, covering the period 2015–2020, was done, and 41 paper were identified and analysed via a thematic review, to identify variables that either positively or negatively impact on the financial performance of listed companies. The literature focuses on disclosures related to integrated reporting disclosures, sustainability disclosures (also called corporate social responsibility (CSR) disclosures) and corporate governance disclosures. A synthesised inter-textual coherence strategy has been followed during the interpretation of the findings.

The results of the synthesised inter-textual coherence strategy were the development of an integrated framework, which indicates that the inclusion of control variables in regression analysis has no impact on the direction of the relationship between quality reporting and financial reporting.

To the best of the authors’ knowledge, this paper is the first to provide a comparison between the impact of the different types of reporting and financial sustainability.

Financial technologies, also known as “FinTech,” have brought disruptive changes to virtually every aspect of financial services and are becoming increasingly important in the world economic system. The purpose of this paper is to proffer a bird view of some recent studies in the key research areas of FinTech, such as artificial intelligence, blockchain, crowdfunding and then to summarize the key contributions made by all the six papers in this special issue.

A literature review approach is adopted, and the summary shows that most types of FinTech innovations generate positive value to innovators, financial customers and the society. The current implications and future directions are explored based on theoretical and empirical analyses.

The benefits from and determinants of FinTech applications vary across different financial sectors. Together the summary of this special issue suggests that there is substantial value creation in further exploring the dynamics, mechanisms and social consequences of FinTech.

This study helps to extend knowledge by summarizing the current practices, proffering new insights and watching out emerging trends of financial technologies, and to shed light on a variety of subjects of interest to practitioners, academics and policy makers by suggesting for the future research topics.

The purpose of this paper is to investigate the reasons that tourists capture images of their trips on cameras or camcorders.

Over a period of approximately five years, the authors observed, photographed and interviewed tourists taking photos or videos in diverse international locations. Upon returning home, informants e‐mailed their trip photos together with descriptions of what the images meant and what they had done with them when at home. These data were archived and interpreted in line with the central research questions.

Why does almost every tourist carry a camera or camcorder? What are they doing making these images? And what do they do with them once they return home? The accompanying video conveys most of the findings, while the manuscript elaborates on certain theoretical points and provides contextualizing and supportive evidence from the literatures dealing with tourism and photography.

The paper suggests that the images form part of an identity project, serving as a means of conveying internal tales to the self rather than as a means of, beyond the immediate family, communicating with others. The images act as tools for displacing meanings that are too fragile and tenuous to be contained in the fragile present as Grant McCracken describes more generally with regard to tying hopes and dreams to places and times of the past and future.