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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

The purpose of this study is to describe the present taxonomy of money, summarize potential central bank digital currency (CBDC) regimes that central banks worldwide could adopt and explore the implications of the introduction of each of these CDBC regimes for money laundering through the lens of the regulatory dialectic theory.

The methodology used in the analysis of significant recent events regarding the progress of central banks in establishing a CBDC and the implications for money laundering under a CBDC regime. This paper also reviews the literature regarding the Regulatory Dialectic to highlight potential innovative responses of money launderers to circumvent the controls generated through the implementation of a CBDC.

This study examines the impact of Kane’s regulatory dialectic paradigm on the feasibility of money laundering under a CBDC regime and identifies potential avenues that would be available for those seeking to launder money, based on the form a CBDC would take.

This paper is unable as of yet to empirically evaluate anti-money laundering (AML) tactics under a CBDC regime as it has not yet been fully implemented.

Many central banks worldwide are evaluating the structure of and introduction of a CBDC. There are a number of forms that a CBDC could take, each of which has implications for individual privacy and for entities involved in AML efforts within financial institutions and the regulatory community. The paper has implications for AML experts who are considering how AML procedures would change under a CBDC regime.

The regulatory dialectic predicts that regulatory response reactive, rather than proactive when it comes to socially undesirable phenomena. As central banks and governments seek to divert economic activity away from the laundering of the proceeds of illicit activity, there are tradeoffs in terms of a loss of privacy. The regulatory dialectic predicts a corresponding innovative response of those who wish to undermine the controls generated through the establishment of a CBDC.

To the authors’ knowledge, this is the first paper to explore the impact of a potential CBDC on money laundering and the potential innovative circumventions within the paradigm of the Regulatory Dialectic.

Trade and transport facilitation is a challenging area for international logistics and supply chains. A major problem in the area is the lack of a specific framework to support measurement and analyses of performance aspects concerning border‐crossing operations. The purpose of this study was to develop a framework for the area comprising strategic performance objectives of operations.

The framework derived from a theoretical and empirical basis. The empirical method involved a Delphi study with 11 experts with recognised knowledge in the area of international logistics and supply chain. The framework was validated through a substantive validity test conducted in a pilot study with 20 managers from organisations operating in a major international seaport overseas.

The study developed a framework structured by critical operations performance factors operationalised in terms of trade and transport facilitation aspects.

The framework was pre‐tested in a specific context in Brazil. Its construct validity and reliability require further testing and refinement.

The framework provides reference for the definition of priorities and targeted initiatives in specific areas of trade and transport operations at border‐crossing levels. The initiatives can be aligned with relevant strategic performance objectives of operations in general.

The theoretical, empirical, and practical issues addressed in the research provide an insightful basis for future research and managerial initiatives. The framework defined in the study offers robust measures that allow academics and practitioners to understand and address critical aspects inherent in the operational dimension of trade and transport facilitation.

This paper aims to compare pre‐telework anxieties, expectations and motivators reported by 394 teleworkers with their corresponding actual experiences of telework.

Based on an organizational survey, 394 samples were generated who had been teleworking for less than 12 months at the time of the survey. By using χ² tests, comparisons were made between pre‐telework expectations and post‐telework outcomes reported by teleworkers with different characteristics such as gender, job type, the presence of dependent children, and working hours spent at home.

The study found that prior to adopting telework sampled teleworkers tended to underestimate positive and overestimate negative experience of telework. It further demonstrated some statistically significant differences in pre‐telework expectations and post‐telework outcomes reported by different groups of teleworkers. For example, female teleworkers were more likely to report that telework made it easier to cope with caring responsibilities. Sales and marketing teleworkers were more likely to report reduced visibility and career development.

Implementing and maintaining successful telework schemes requires managers to take heed of the emotional aspects that accompany the use of such flexible work arrangements. Furthermore, career implications and the development of appropriate support structures for teleworkers need to be taken into account.

The contribution of this paper lies in the comparative approach between pre‐telework expectations and post‐telework outcomes. It compares different social and occupational groups.

We examine the stability of market prices for 35 technology and 35 industrial stocks for the period December 31, 1993 to October 31, 2002. A phase portrait plot of the detrended log prices and de‐meaned returns of the two sectors shows a chaotic pattern in the stock prices indicating the presence of nonlinearity. However, when we compute the Lyapunov exponents, negative values are obtained. This shows that the price fluctuations for the 70 stocks result primarily from diffusion processes rather than from nonlinear dynamics. We evaluate forecast errors from a naïve model, a neural network, and ARMA models and find that the forecast errors are correlated with average changes in closed‐end fund discounts and other sentiment indexes. These results support an investor sentiment explanation for the closed‐end fund puzzle and behavioral theories of investor overreaction.

MANY and sundry are the worries which fall to the lot of the librarian, and the matter of book‐repair is not the least among them. The very limited book‐fund at the disposal of most public library authorities makes it imperative on the part of the librarian to keep the books in his charge in circulation as long as possible, and to do this at a comparatively small cost, in spite of poor paper, poor binding, careless repairing, and unqualified assistants. This presents a problem which to some extent can be solved by the establishment of a small bindery or repairing department, under the control of an assistant who understands the technique of bookbinding.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

The official supervision which may be exercised over the food supply of England and Wales, so far as its quality and wholesomeness is concerned, falls under the following heads:—

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.