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The purpose of this paper is to identify and classify the various initiatives developed and implemented across the globe for the abatement of maritime air emissions.

In this paper, an extensive survey of various sources was conducted, including the official reports of international and regional institutions, government policy documents, port authority websites, classification society pages, private firms’ sites and the academic literature. The initiatives were then categorized in accordance with the classification of the Swedish Environmental Protection Agency and analyzed using the SPSS Statistics software to give some insight into their frequencies and the interrelationships between them.

This exploratory review resulted in the establishment of a comprehensive global database of initiatives encouraged by the whole range of shipping stakeholders and decision-makers for the reduction of shipping air emissions. According to the findings, economic incentives that provide motivation for the adoption of less environmentally damaging practices are the most commonly used initiative, followed by infrastructure investments and informative policies.

The results provide implications for further research that include an in-depth analysis of ports’ policies, as well as an evaluation of initiatives applied on a large scale to map their emissions reduction potential for shipping.

The main contribution of this paper is the identification and analysis of all the diverse initiatives implemented globally in a comprehensive way and its dealing with air pollution from shipping as a whole.

The main purpose of this study is to examine the relationship between ranges of affective components that have an impact on the revisit intention of museum visitors, in the context of a major city event. The study reveals the most significant factors that affect decision-making by applying the findings to a structural equation modelling (SEM) and conditional inference tree (CTree).

The paper utilises face-to-face survey research at the “Long Night of Museums” event in Saint Petersburg, 298 questionnaires were completed on the night of the event. The empirical part of the research is based on the SEM and interpreted by using the CTree. The SEM model measures the direct and indirect influence of the cognitive and affective components; the CTree enables the testing of both component and the joint effect they both produce.

This study shows a strong indirect correlation between the cognitive component of the major city event and the revisit intention of museum visitors. When focussing on affective components, both the SEM and the CTree demonstrated that attractiveness and atmosphere are revealed to be the most impactful elements regarding visitor retention and repeat custom. The research allows for a deeper understanding of visitor behaviours, intentions and their decision-making processes.

The results of the study allow museum managers to understand how to create repeat custom amongst visitors, by appreciating the importance of participation in major city events and the role that attraction and atmosphere play when creating intention for repeat visit. The research has uncovered which dimensions are the most important to visitors, and as a result, these particular dimensions should be thoroughly developed by museums in future in order to attract and repeat visits. This study has demonstrated the practical implications for museums participating in city events. When considering policy makers, this particular research provides an opportunity to develop recommendations for future city events, as well as using the CTree to assess and predict the effectiveness of visitor behaviour.

This is an original study which aims to integrate the impact of the perceived value of the cognitive component and a new range of affective elements regarding museum retention in the context of a major city event. The study includes newly developed dimensions of perceived value, as well as a unique focus on affective dimensions such as – atmosphere and attraction. Another point of originality is provided by using a CTree, which captures an in depth understanding of the intention formation process. This study provides an opportunity to advance our understanding of visitor decision-making processes.

Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud.

Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.

Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context.

This paper proposes an international fraud triangle model framework.