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The purpose of this paper is to develop a possible method of money laundering and terrorism financing (MLTF) risk assessment in non‐bank entities that are the subject matter of anti‐money laundering and counter terrorism financing (AMLCTF) Tranche II in Australia.

The objectives are achieved by proposing a scorecard of risk assessment under its various dimensions drawing from the literature on credit‐scoring models. The method of analogy has been used and appropriate changes made to the elements of typical credit‐scoring model to arrive at a risk assessment model under AMLCTF II. The theory in which the paper is grounded is theories of money laundering regulation. Theory suggests an inverse relationship between money laundering regulation and the amount of money laundering. The more effective the regulatory mechanism the more costly it is for money launderers to launder funds and the lesser the amount of money laundering.

It was found that the AMLCTF Tranche II will impose several obligations the AMLCTF Tranche II legislation will impose several obligations on the entities such as accounting firms. These obligations require the identification, mitigation and management of MLTF risk arising out of provision of product/service. Two types of risks need to be managed by entities: regulatory risk and business risk. This paper, therefore, proposed a possible method for approaching the issue of risk assessment drawing from the literature on credit‐scoring models.

Future studies can undertake such surveys and gather more empirical evidence regarding the application of the model suggested and its utility in real world scenarios.

The approach developed in this paper has value to the policy makers in the government in addressing risk assessment policy issues in the MLTF area in the context of non‐bank entities such as professional services, e.g. that of accountants. The relevant bodies will also find value in this paper because currently there is no guidance as to how to address the issue. Also, future academics/researchers can take this first approach as a guide and go on do further research in this area and to refine policy issues in this area. No established practice exists in this area at the moment. This paper attempts to provide a guideline.

This paper addresses a major unanswered question in the subject of anti‐money laundering. The question addressed in this paper, which has not been researched before is how MLTF risk can be assessed in the context of non‐bank entities such as professional services, e.g. that of accountants. The model will be useful to user groups such as organizations dealing with bullions, precious stones and precious jewellery, real estate, professional and business services such accounting, auditing and financial services for implementing the AMLCTF Tranche II. The relevant bodies will also find value in this paper because currently there is no guidance as to how to address the issue. Also future academics/researchers can take this first approach as a guide and go on do further research in this area and to refine policy issues in this area.

Cataract, or lens opacification, is a major public health burden accounting for more than half of all blindness worldwide. Plant-based dietary indices provide a unique approach to investigating a modifiable risk for age-related cataracts (ARC). The purpose of this study was to investigate the association between plant-based diet indices and risk of ARC.

This case-control study was conducted on 97 patients with newly diagnosed ARC and 198 healthy people (as a control group) in Iran. Convenience sampling and a food frequency questionnaire were used. Three plant-based dietary indices were used based on the health promoting qualities of food items, the overall plant-based diet index (PDI), healthful plant-based diet index (H-PDI) and unhealthful plant-based diet index (U-PDI) which comprised refined carbohydrates and highly processed foods. The plant-based dietary indices were used to investigate relationships with risk of ARC.

After adjusting for potential covariates, no significant association between a higher adherence to O-PDI and risk of ARC. As well, a higher adherence to H-PDI was inversely associated with the risk of ARC (OR = 0.35,95%CI:0.16–0.78). In contrast, there was a significant positive association between a higher adherence to U-PDI and the risk of ARC (OR = 3.67,95%CI:1.66 – 8.15).

The findings of this study have underscored the potential impact of the quality of plant-based food selections on the likelihood of developing ARC. Therefore, adopting a plant-based diet that is rich in nutrient-dense plant-based foods while being low in unhealthy options may have the potential to reduce the risk of ARC.

The aim of this study is to measure the mediating effect of emotional intelligence on job satisfaction and firm performance of small business and to identify the critical success constructs and significant path of emotional intelligence in relation to job satisfaction and firm performance.

This study provides an analysis of the relevant literature that has been published on the renowned journal of small business. This study’s theoretical framework and constructs were developed based on prior research of emotional intelligence in small business. Along with, data were gathered from 355 respondents, with a valid response rate of 73.95%. This study used the SEM-PLS to measure the validity of the theoretical framework and test the hypothesis.

This study revealed that infrastructure, leadership and management, salary, working hours, working environment and emotional intelligence are very crucial for job satisfaction and firm performance. Emotional intelligence mediated the relationship between five job satisfaction factors (working hours, organizational infrastructure, leadership and management, working environment, salary and other benefits) and firm performance. Thus, this study can contribute to enhancing firm performance and developing a new dimension of small business.

The result of this study will assist the researchers and service providers in understanding the mediating effect of emotional intelligence on job satisfaction and firm performance of small businesses. Thereby, policy formulation in the era of training of employees, leadership and technology-based services orientation will assist to in enhancing opportunities for small businesses and upholding sustainable business.

To the best of the authors’ knowledge, this study is the first to analyze the link of the mediating effect of emotional intelligence on job satisfaction and firm performance of small business.

This study aims to examine the impact of transformational leadership on leadership effectiveness and the mediating effect of emotional skills in this relationship.

The study used quantitative methodology, collecting data from 350 respondents from the Lebanese context. The data were analysed using AMOS for structural equation modelling.

Results indicated that transformational leadership positively impacts leadership effectiveness, and this relationship is partially mediated by emotional skills. Specifically, adaptability, assertiveness and relationship management partially mediate the relationship of transformational leadership to leadership effectiveness. The findings suggest that leaders who possess emotional skills, especially those related to adaptability, assertiveness and relationship management, can be more effective in their roles by inspiring and motivating their followers through transformational leadership.

The study relies on self-reported data, which can introduce potential biases such as social desirability bias and subjectivity. The study uses a cross-sectional design, which hinders establishing causal relationships or examining changes over time.

This study highlights the significance of transformational leadership on leadership effectiveness and its potential benefits on emotional skills as a mediator in this relationship.

The research is unique and provides potential contribution to the Lebanese context.

This study aims to identify the differences between local and foreign companies’ social and environmental disclosures (SEDs) practices operating in the Nigerian oil sector. It aims at distinguishing SED levels by comparing local and foreign companies operating in the oil sector.

The paper analyses annual reports through content analysis. SED extent and type are measured by the number of sentences. SEDs are further classified into three subcategories according to whether they are negative, neutral or positive disclosures and then their proportions are compared through descriptive analysis. To better understand SED differences, the Kruskal–Wallis and Mann–Whitney–Wilcoxon tests are used.

Local companies are found to provide more content and a wider variety of SED than foreign companies. The majority of the total SEDs in both local and foreign companies are positive with very little evidence of negative news.

The measurement of SEDs focuses on only annual reports, without consideration of other disclosure media such as standalone reports and corporate websites. SEDs are assumed to be voluntary for the companies and they may choose not to disclose any information in annual reports, as there are no regulations or disclosure guidelines in Nigeria to be followed.

The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in SED between local and foreign oil companies. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of SED.

This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting.

The paper analyses annual reports through content analysis. CSRR extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis.

For the extent and quality of CSRR, community was the most reported category. The majority of the total CSRR in the IOCs is positive with little evidence of negative news. None of the IOCs in the sample reported on the environment in their annual reports.

The measurement of CSRR focuses only on annual reports, without consideration of other reporting media such as standalone reports and corporate websites. CSRR are assumed to be voluntary for the companies and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed.

The results reveal the absence of environmental reporting in the CSRR of IOCs in Nigeria suggests that they are less concerned with meeting local demands for accountability. The study recommends the need for regulatory intervention on the part of the Nigerian Government.

The findings of study indicate that predominant existence of positive CSRR news among all the IOCs suggests there’s an attempt to encourage stakeholders and the public to believe that they are conscious of society and the environment.

The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in IOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.

The purpose of this paper is to investigate how socioeconomic status and demographic factors were associated with child malnutrition as well as how these factors accounted for socioeconomic inequality of child malnutrition in Bangladesh during 2007-2011.

Data of this study come from two cross-sectional rounds (2007 and 2011) of the Bangladesh Demographic and Health Survey. This paper uses ordinary least square models to estimate the correlates of child malnutrition. The study further uses the concentration curve and the concentration index to estimate socioeconomic inequality of child malnutrition in Bangladesh. Finally, the decomposition method is used to explain socioeconomic inequality of child malnutrition in the study period.

Regression analysis indicates that child’s age, breast feeding, child’s birth order, the number of under-five child in the household, household wealth and parental education were strongly correlated with child malnutrition in Bangladesh. This study finds that absolute level of child malnourishment slightly decreased between 2007 and 2011, but socioeconomic inequality increased during this period. Children from the poorest household endured the burden of malnourishment more than those from the wealthiest households. The level of inequality also increased among the rural children, although it remained stagnant among the urban children. Decomposition analysis highlights that parental education had a significant negative relation with the average level of malnutrition, but its role was primarily centred among children from wealthier households.

An approach linking the ministry of health and education with other ministries may speed up the reduction of inequalities in social determinants of childhood undernourishment. Most importantly, there is a need for comprehensive government policies to reduce growing economic inequality and increase the relative income of the poor in Bangladesh.

This study is the first of its kind to apply the decomposition method to explain the socioeconomic inequality of child malnutrition in Bangladesh. This paper presents an enriched understanding of socioeconomic inequality of child malnutrition in Bangladesh during 2007-2011.

The purpose of this paper is to examine two interventions toward women’s empowerment in Bangladesh – formal employment and microfinance, and to highlight two case studies supporting these interventions.

This interpretive-evaluative inquiry of the state of employment and microfinance as important interventions in women’s empowerment in Bangladesh is based on both primary and secondary sources. Theoretical insights and empirical evidence from previous research along with data from various sources inform the arguments.

Bangladeshi women are making steady progress toward empowerment through a gradual increase in female participation in the workforce, especially in the ready-made garment manufacturing sector. The expanding microfinance arena has also been providing a growing number of women the opportunity to undertake productive small-scale business ventures that also provide informal employment to unemployed women in rural areas. However, social and cultural constraints and overt conservatism has been a daunting challenge for enterprising women and those in formal employment continue to suffer from discrimination, harassment and unfavorable working conditions.

The paper will be of value to both researchers and policy makers in Bangladesh as it seeks to relate two specific interventions toward women’s empowerment from a broad conceptual perspective and interpretive analysis.

This article explores the migration intentions (MIs) embedded in population movements from rural to urban areas in Bangladesh. In this country, urban-centric development policies have made cities epicentres of commerce and industrialisation, offering significant employment and livelihood opportunities. This rapid transformation has generated several socio-psychological factors that are influencing the willingness of rural populations to migrate to cities for better jobs, lifestyles and services.

The present study adopted the theory of planned behaviour (TPB) as a conceptual model to assess the behavioural and psychological factors underlying MIs.

The results of the structural equation modelling (SEM) indicate that MIs are mainly influenced by subjective norms (SN) and, to a lesser extent, attitudes towards migration (ATM) and perceived behavioural control (PBC).

The analysis drew on an original dataset built through interviews with migrants from rural areas employed in the ready-made garment (RMG) industry in four selective areas of the Metropolitan City of Chittagong.

The purpose of this paper is to explore the meanings and business practices of four Southern Fair Trade enterprises (SFTEs).

The paper is based on research with four SFTEs in Bangladesh, taking an ethnographic approach with qualitative methodologies such as semi‐structured interviews, recorded meetings, informal discussions, analysis of grey literature, and observation with managers, staff, field workers and artisans of the organisations.

The meanings of Fair Trade are located in personal, family, business and national understandings of fairness and development. Such meanings inform the business practices of the SFTEs, used to achieve both commercial success and social goals, confirming the role of SFTEs in creating and maintaining ideals of fairer trade.

There is a need for more research on Fair Trade from the perspective of SFTEs.

The research draws attention to the key roles and business practices of the SFTE, increasing the understanding of what happens in the name of Fair Trade, and also provides lessons for other socially responsible enterprises.

The research highlights the importance of Southern meanings and practices, which should be included in the conceptualisation of Fair Trade, thus facilitating both informed debate and understanding the possibilities for the promotion and extension of fairer trade.

This research is unusual in concentrating on the central role played by the SFTE, particularly in the handicraft sector and with businesses rather than cooperatives. The business practices and decisions of SFTEs are often hidden in representations of Fair Trade.