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Article
Publication date: 10 June 2019

Katherine Kirkpatrick, Christine Savage, Russell Johnston and Matthew Hanson

To understand and analyze sanctions evasion and enforcement via virtual currencies.

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Abstract

Purpose

To understand and analyze sanctions evasion and enforcement via virtual currencies.

Design/methodology/approach

Discusses various jurisdictions’ attempts to further the use of virtual currency to facilitate and maximize access to international funds; analyzes the aspects that make virtual currency uniquely suited to evade sanctions; suggests best practices for industry participants to be sure to account for the differences in crypto asset structure and related risks.

Findings

The US Treasury Department’s Office of Foreign Assets Control (OFAC) has explicitly stated that despite virtual currency’s anonymity, industry participants are still responsible for policing and enforcing client compliance. Although sanctioned jurisdictions are thinking creatively about ways around SWIFT, the use of virtual currency to skirt sanctions presents certain challenges.

Practical implications

Virtual currency industry participants should understand OFAC’s specific guidance regarding compliance obligations in the cryptocurrency space, and should implement best practices and conservative measures to avoid unknowingly running afoul of sanctions laws.

Originality/value

Expert analysis and guidance from experienced investigations and sanctions lawyers.

Details

Journal of Investment Compliance, vol. 20 no. 2
Type: Research Article
ISSN: 1528-5812

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Article
Publication date: 2 April 2021

Olivier Boiral, David Talbot, Marie-Christine Brotherton and Iñaki Heras-Saizarbitoria

The purpose of this paper is to explore the practices, challenges and ethical issues underlying the fabric and dissemination of corporate sustainability ratings.

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Abstract

Purpose

The purpose of this paper is to explore the practices, challenges and ethical issues underlying the fabric and dissemination of corporate sustainability ratings.

Design/methodology/approach

Based on 36 semi-structured interviews with sustainability rating practitioners, the study shows the trade-offs, ethical judgments and customizable aspects involved in rating practices, which cannot rely only on formal and predefined methods.

Findings

In contrast with the official optimistic rhetoric about the rationality and rigor of sustainability rating methods, agencies face serious challenges in the measurement and comparison of performance in this area, particularly in terms of the aggregation of scattered and fuzzy indicators, commercial pressures and the availability, materiality and reliability of the information collected. Despite these concerns, sustainability ratings do appear to be useful in improving corporate responsiveness and increasing investor awareness of the complex and difficult-to-measure aspects of nonfinancial reports.

Practical implications

Rating agencies should collaborate to set up common indicators that would be easier for firms to produce and should better separate their sustainability rating production activities from other services they offer to companies (e.g. consultancy).

Originality/value

This study contributes to the literature on the measurement and promotion of corporate sustainability by analyzing rating practices through the lens of moral fictionalism, which here refers to the human tendency to build ethical judgments on fictional but convenient and useful representations.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 1999

Christine Renner and Elaine Palmer

Service firms manage variability using both demand‐side tactics (levelling customer demand), and supply‐side tactics (increasing available capacity). One popular way of increasing…

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Abstract

Service firms manage variability using both demand‐side tactics (levelling customer demand), and supply‐side tactics (increasing available capacity). One popular way of increasing available capacity is the outsourcing of non‐core services. This article uses a case study to examine the impact of an outsourced non‐core service on a hospital’s overall service system. Findings show that the outsourced service provides access to more sophisticated technology, increases in‐house capacity and saves capital expenditure. However, the outsourcing also increases the scheduling problems that the hospital faces. These problems are largely due to communication delays from the involvement of more than one organisation. These delays decrease the response time available to match changes in demand for the outsourced service. Given the obvious benefits of such outsourcing, the article concludes that management should pay close attention to the communication pathways between organisations, in order to minimise the end effects identified in this study.

Details

Journal of Management in Medicine, vol. 13 no. 5
Type: Research Article
ISSN: 0268-9235

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Article
Publication date: 1 September 1999

Harriet Bradley and Gail Hebson

Questions why the analysis of class is being overlooked in the sociological mainstream. Presents some symptoms of this development followed by an evaluation. Suggests some new…

540

Abstract

Questions why the analysis of class is being overlooked in the sociological mainstream. Presents some symptoms of this development followed by an evaluation. Suggests some new directions for class research which could appeal to younger researchers. Advocates work in this area to bridge the lack of information now available.

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International Journal of Sociology and Social Policy, vol. 19 no. 9/10/11
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 March 2017

Yonghong Wu and Daniel W. Williams

This paper examines the determinants of success in seeking local government earmarked funding. We compile data of the aggregate amounts of the New York City Council discretionary…

35

Abstract

This paper examines the determinants of success in seeking local government earmarked funding. We compile data of the aggregate amounts of the New York City Council discretionary expense grants received or requested by each council district every year during 2011-2013. The statistical results show that the allocation of the expense grants are politically motivated with more earmark funds flowing to the districts council leaders and key committee chairpersons represent. Furthermore, constituents of key committee chairpersons are more successful in the earmarking process. Districts with larger African American population have lower success ratios possibly because they request significantly more earmarks. These empirical findings are consistent with anecdotal perceptions that earmarking is not substantially effective in meeting community need.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 3
Type: Research Article
ISSN: 1096-3367

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Publication date: 31 March 2010

David Prochaska

This chapter is an exercise in speaking, letting individuals speak for themselves insofar as possible. As Marx famously put it, “they cannot represent themselves, they must be…

Abstract

This chapter is an exercise in speaking, letting individuals speak for themselves insofar as possible. As Marx famously put it, “they cannot represent themselves, they must be represented.” The “they” were peasants, potato farmers in 1840s France, and by extension peasants, workers, and other lower class groups, not to mention women and minorities who rarely made it into the historical record, and even more rarely in their own words. To give “voice to the voiceless,” as the now old new social historians of the 1960s and 1970s put it, I consciously include here numerous speakers, arranged in two sets of different voices: quotes in the text and endnotes to further document and amplify points. With this plethora of voices, the aim is not to complicate but to speak clearly, listen carefully, and engage respectfully. To multiply the speakers speaking is the single best way to make two primary points concerning what is most important about the Chief Illiniwek mascot controversy: that the sheer number of individuals speaking out is in itself significant, and that this community colloquy all comes down to identity – who we are, individual identity, communal identity.

Details

Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-84950-961-9

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Book part
Publication date: 20 December 2013

Christine Shearer, Jennifer Bea Rogers-Brown, Karl Bryant, Rachel Cranfill and Barbara Herr Harthorn

Research has found a subgroup of conservative white males have lower perceptions of risk across a variety of environmental and health hazards. Less research has looked at the…

Abstract

Research has found a subgroup of conservative white males have lower perceptions of risk across a variety of environmental and health hazards. Less research has looked at the views of these “low risk” individuals in group interactions. Through qualitative analysis of a technology deliberation, we note that white men expressing low risk views regarding technologies for energy and the environment also often express high social risks around potential loss of control. We argue these risk perceptions reflect identification with corporate concerns, usually framed in opposition to government and mirroring arguments made by conservative organizations. We situate these views within the broader cultural struggle over who has the power to name and address risks.

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William R. Freudenburg, A Life in Social Research
Type: Book
ISBN: 978-1-78190-734-4

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Article
Publication date: 16 March 2010

Christine Zhen‐Wei Qiang

Reviewing a dozen of fiscal stimulus packages in developed countries, this paper analyzes one common strategy that has found widespread support in these stimulus packages and its

2204

Abstract

Purpose

Reviewing a dozen of fiscal stimulus packages in developed countries, this paper analyzes one common strategy that has found widespread support in these stimulus packages and its relevance for developing countries: investing in broadband and next‐generation networks, as a counter‐cyclical tool to create jobs and provide the foundation for economic recovery and long‐term sustained growth.

Design/methodology/approach

The paper looks at the various impacts broadband investment is expected to have: short‐term job creation and aggregate demand effects, and long‐term productive activities in other sectors of the economy. Moreover, broadband investment is more fiscally sound than other public spending stimulus options, in the sense of coming closer to, or in some cases actually being, self‐financing.

Findings

Several factors highlight the potential of broadband infrastructure as an important area of public investment during economic downturn, an option also open to policymakers in developing countries. Spending initiatives on next‐generation telecommunications networks at a time when labor market conditions are particularly weak can help preserve jobs and head off a potential burden on social safety nets. Bringing forward longer‐term aggregate spillover effects of broadband can improve the productivity of the entire economy and is consistent with enhancing longer‐run growth and development. Public support also “crowds in” private investment when access to private financing is decreasing and more expensive.

Originality/value

This is one of the few studies with a focus on the emerging broadband network, its impact on economy and the role of the public sector in rolling out next‐generation networks, during economic downturn and in general. A detailed summary of broadband initiatives in more than a dozen developed countries is provided in the paper.

Details

info, vol. 12 no. 2
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 1 August 2003

Christine Smith

This paper presents a research study that demonstrates the inadequacy of the traditional biomedical approach to caring for older people and shows the benefits of using a more…

185

Abstract

This paper presents a research study that demonstrates the inadequacy of the traditional biomedical approach to caring for older people and shows the benefits of using a more holistic, bio‐psychosocial approach. An ethnographic inductive approach was taken. Non‐participant observation was performed on complete episodes of nursing practice, followed by semi‐structured interviews to explore and ratify theories in use. Phase one of the data analysis used qualitative inductive analysis to generate main categories and themes. Phase two was a process of factor isolation, which identified factors of practice theories in use. The themes identified were: nursing therapeutics; preventative nursing; communication; nurse‐patient relationships; collaborative nursing; nursing assessment; decision making; and management of patient care. Further analysis identified that important theoretical factors included: encouraging; responding; comforting; explaining; maintaining ability; judgement in action; and collaborating. This knowledge is embedded in the practice theories of practitioners but it is only by exploring and critiquing these that we can hope to understand the complex nature of nursing practice as it relates to the care of older people.

Available. Open Access. Open Access
Article
Publication date: 19 July 2024

Ann-Christine Andersson

Quality improvement has developed and spread, and today, all Swedish Regions emphasize that their strategies are based on systematic improvement. This paper aims to describe and…

609

Abstract

Purpose

Quality improvement has developed and spread, and today, all Swedish Regions emphasize that their strategies are based on systematic improvement. This paper aims to describe and illuminate the development of Quality Improvement (QI) in Swedish healthcare and welfare organizations by using publications in a Swedish context.

Design/methodology/approach

The overview synthesis is inspired by a scoping literature review approach of relevant literature. All publications relevant to Swedish healthcare and welfare settings between 1992 until 2020 were included.

Findings

In all, 213 papers, 29 books and chapters and 34 dissertations related to QI and research in Swedish healthcare and welfare context were identified. From 2011 to 2020, the publication rate increased rapidly. Six different focus areas emerged: systematic and value-creating improvement work; collaboration between organizations and healthcare providers; use of improvement methods and (theoretical) models; leadership and learning; measurements, quality registers and follow-up; and involvement and patient safety. Further QI development in Swedish healthcare and welfare points to an increased importance of collaboration between organizations and coproduction with beneficiaries for the healthcare and welfare services.

Originality/value

This paper is one of the first to describe and illuminate the QI development in the healthcare and welfare sector in a country. The trajectory also points to a need for coproduction to handle future challenges.

Details

International Journal of Lean Six Sigma, vol. 15 no. 6
Type: Research Article
ISSN: 2040-4166

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