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Article
Publication date: 11 April 2023

Andrea Dubber, Constant Van Graan and Andre Groenewald

Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to…

3105

Abstract

Purpose

Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to determine how trusts are abused to conceal assets in insolvency and divorce proceedings. Apart from discussing how fraudulent trusts are evaluated by South African courts, two court cases will also be analysed to determine how trusts have been abused in the past to conceal assets in insolvency and divorce proceedings.

Design/methodology/approach

The methodology used is a literature study, predominantly using court cases and relevant statutes as the primary sources of information. The difference between a sham and alter ego trust is discussed, whereafter two court cases are dissected to identify how trusts have been abused to conceal assets.

Findings

The study found that trusts can be abused in different ways to conceal assets in insolvency and divorce proceedings. This can vary from the way the trust is established to the way the trust is used. But trusts are particularly susceptible to abuse when there is no separation between the ownership and enjoyment of trust assets, and the trust lacks independent trustees.

Originality/value

The research finding can be used to better understand how trusts are abused in divorce and insolvency proceedings.

Details

Journal of Financial Crime, vol. 31 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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Book part
Publication date: 25 August 2009

Steve Herbert and Katherine Beckett

In Seattle and other cities, recent expansions of trespass law make the regulation of public space easier and more extensive. A range of new tools allow police officials to clear…

Abstract

In Seattle and other cities, recent expansions of trespass law make the regulation of public space easier and more extensive. A range of new tools allow police officials to clear spaces of those deemed undesirable; they define zones of exclusion and increase the police's power to make arrests. The use of these tools extends contemporary practices of using criminal law to address instances of urban “disorder.” We draw on data from Seattle to catalog some of these new tools, the capabilities they create, and the implications they generate. One important such implication is that they work to push undesirables so far to the margins – spatially, socially, politically, legally – as to render them far outside the body politic. The use of these techniques thus raises important questions about the advisability of addressing social problems by increasing the power of the criminal law.

Details

Special Issue New Perspectives on Crime and Criminal Justice
Type: Book
ISBN: 978-1-84855-653-9

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Article
Publication date: 6 July 2018

Shruti J. Raval, Ravi Kant and Ravi Shankar

The purpose of this paper is to examine and introduce comprehensive insights into the field of Lean Six Sigma (LSS) by reviewing the existing literature and identifying the…

1420

Abstract

Purpose

The purpose of this paper is to examine and introduce comprehensive insights into the field of Lean Six Sigma (LSS) by reviewing the existing literature and identifying the research gap. The state of LSS research is assessed by critically examining the field, along with a number of dimensions, including time horizon, year, journal and publisher, university, country, author, geographic analysis, research design, research affairs, research methods, tools/techniques used, focus industries, major research area, benefits gained by LSS, critical success factors and barriers of LSS implementation.

Design/methodology/approach

This paper is based on a systematic literature review of 190 articles containing the word LSS in their title, which are published in a well-known database, such as Elsevier ScienceDirect, Taylor and Francis, Emerald Full Text, Springer Link, Wiley InterScience and Inderscience from January 2000 to September 2016.

Findings

This analysis reveals 15 significant dimensions to identify the state of LSS research. Authors find a noticeable rise in the attention of LSS research in the available literature. Major findings show that, the empirical research holds greater credibility. Statistics prove that the case study method scores the highest among all the research methods used in the discipline. The largest number of studies have investigated research issues related to implementation and process of LSS. The LSS uses a wide range of tools/techniques/methodologies: the choice of tools is situation-specific. Manufacturing and health-care sectors have been the focus of LSS research, but LSS has also been adopted by other types of industries. The organizations following LSS have improved bottom-line results, improved company profitability and growth and enhanced customer satisfaction. In general the research is more interpretive in nature; there is still a lack of standard in the LSS implementation framework.

Research limitations/implications

This study is limited to reviewing those articles which contain the word LSS appeared in the title.

Originality/value

This study will help understand the current state of research on LSS, various trends in the field, its applicability and future prospects of investigation in the field.

Details

International Journal of Lean Six Sigma, vol. 9 no. 3
Type: Research Article
ISSN: 2040-4166

Keywords

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Article
Publication date: 19 May 2020

Nikolaos A. Panayiotou and Konstantinos E. Stergiou

The purpose of this paper is to review of the literature about lean six sigma (LSS) implementation in European organizations written by academics or practitioners from European…

939

Abstract

Purpose

The purpose of this paper is to review of the literature about lean six sigma (LSS) implementation in European organizations written by academics or practitioners from European institutions to extract useful conclusions about LSS adoption in European companies and to suggest direction for future research concerning the broader LSS application in them.

Design/methodology/approach

This study has been conducted by reviewing 58 papers, found in top journals, coming from European institutions that present studies of European companies and fulfill the selected inclusion criteria.

Findings

The analysis of the literature revealed the level of penetration of the LSS methodology in organizations of each European country. The study of the papers revealed the sectors and the size of companies that are more active in LSS application, the method used in each project, the tools which are deployed and the interconnection between LSS and other topics through the project implementation.

Research limitations/implications

The limited access provided by the authors’ institution only to three major publishers (Emerald, Elsevier, Taylor and Francis) and the focus of the search only in European organizations were the main limitations of this review.

Practical implications

This paper provides both academics and practitioners with valuable insights about LSS implementation in European organizations, presenting a complete analysis framework of the literature and highlighting gaps for further research.

Originality/value

An extended and detailed analysis of LSS adoption in Europe has not been conducted before. This review presents a clear view about how LSS projects in European organization have been applied so far and suggests ways of how the literature could be enriched to facilitate the LSS implementation.

Details

International Journal of Lean Six Sigma, vol. 12 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

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Article
Publication date: 31 May 2021

Praveen Puram and Anand Gurumurthy

International Journal of Lean Six Sigma (IJLSS) has completed a decade. To celebrate the same, this study aims to review the articles published in IJLSS from its inception to the…

1282

Abstract

Purpose

International Journal of Lean Six Sigma (IJLSS) has completed a decade. To celebrate the same, this study aims to review the articles published in IJLSS from its inception to the year 2020. The journal’s trends and professional impact over the years are investigated and potential future research directions are proposed.

Design/methodology/approach

A bibliometric analysis comprising of citation, co-citation and keyword co-occurrence methods is used on all the articles published in IJLSS till the year 2020. Content analysis is further done to analyse the type of research, type of industry studied and the articles’ target audience.

Findings

The journal has improved its reputation, productivity and impact over the years. Currently, studies published in IJLSS have been cited more than 5,000 times, with the most prominent themes being Six Sigma, Lean Six Sigma (LSS) and Lean in manufacturing and services. Researchers from India, the USA and the UK have contributed a significant number of publications. Most of the work published is case-based. There is a need for more empirical or survey-based research having high generalizability. Future studies should also focus on integrating LSS with emerging topics such as sustainability, Industry 4.0 and the like.

Research limitations/implications

The study provides evidence of the impact of IJLSS and highlights the trend in the domain of LSS. It can be of use for the editorial board members to identify potential areas to focus on in the future. Researchers can use it to further their research by working on the research gaps identified.

Originality/value

This paper is the first to trace the progress of IJLSS from its inception till the year 2020.

Details

International Journal of Lean Six Sigma, vol. 12 no. 6
Type: Research Article
ISSN: 2040-4166

Keywords

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