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On 2nd May, 1995 the provisions of the Criminal Justice Act 1994 (the Act), which contain the Irish rules to combat money laundering, came fully into effect. The rules reflected the obligations of the Irish Government pursuant to the European Union Council Directive 91/308/EEC on the Prevention of the Use of the Financial System for the Purpose of Money Laundering (the Directive). As required by the provisions of the Directive, the Act:

The purpose of this paper is to examine the trust‐related aspect of the work of school principals. The authors' exploratory examination of the Canadian school principals' perceptions of their moral agency and trust‐brokering roles described their establishing, maintaining, and recovering of trust in schools. This article is delimited to the selected perceptions of Canadian principals' regarding the fragile nature of trust in their school settings.

This study used the open‐ended responses from surveys sent to school principals (n=177), who responded to the authors' invitation to complete a survey, as part of a larger study, in the ten provinces and three territories of Canada. The data analyses included theme and cross‐theme analyses.

This study has pointed to the perception that trust‐related matters are an important, yet a fragile, aspect of the work of principals. Principals often have to deal with trust‐related matters, which have caused trustworthiness to be threatened and trusting relationships to be broken. Trust‐related problems contribute to the fragility of trust and frequently seem to pertain to relationships between principal and other administrators, staff members, parents, and students. Most of the time, principals as leaders felt personal responsibility to make sure relationships among all stakeholders were sustained and, if broken, restored. The prevalent belief among participants in the study was that trusting relationships, though fragile and often broken, are subject to the hope of restoration and renewal.

This study provided valuable findings that enhance the understanding of ethical decision making and trust brokering amongst the Canadian school principals. While the discussions of trust and moral agency are certainly present in the educational literature, not much is known about the self‐perceived role of a principal as both a moral agent and trust broker. Moreover, there is perceived need for qualitative studies in the area of trust in educational leadership.

The concept of company culture is now playing an ever‐increasing role in the continuing endeavour to work towards ever better company management, particularly in the industrial field. This monograph reviews the history and development of both national and company cultures, and then goes on to demonstrate the significance of a culture to proper company management. Well‐managed companies will have both a “quality culture” and a “safety culture” as well as a cultural history. However, it has to be recognised that the company culture is subject to change, and effecting this can be very difficult. Of the many national cultures, that of Japan is considered to be the most effective, as is demonstrated by the present dominance of Japan on the industrial scene. Many industrialised nations now seek to emulate the Japanese style of management, but it is not possible to copy or acquire Japan′s cultural heritage. The text is illustrated by a large number of practical examples from real life, illustrating the way in which the company culture works and can be used by management to improve company performance.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Numerous geo-statistical methods have been developed to analyse the spatial dimension and composition of house prices. Despite these advances, spatial filtering remains an under-researched approach within house price studies. This paper aims to examine the spatial distribution of house prices using an eigenvector spatial filtering (ESF) procedure, to analyse the local variation and spatial heterogeneity.

Using 2,664 sale transactions over the one year period Q3 2017 to Q3 2018, an eigenvector spatial filtering approach is applied to evaluate spatial patterns within the Belfast housing market. This method consists of using geographical coordinates to specify eigenvectors across geographic distance to determine a set of spatial filters. These convey spatial structures representative of different spatial scales and units. The filters are incorporated as predictors into regression analyses to alleviate spatial autocorrelation. This approach is intuitive, given that detection of autocorrelation in specific filters and within the regression residuals can be markers for exclusion or inclusion criteria.

The findings show both robust and effective estimator consistency and limited spatial dependency – culminating in accurately specified hedonic pricing models. The findings show that the spatial component alone explains 14.6 per cent of the variation in property value, whereas 77.6 per cent of the variation could be attributed to an interaction between the structural characteristics and the local market geography expressed by the filters. This methodological step reduced short-scale spatial dependency and residual autocorrelation resulting in increased model stability and reduced misspecification error.

Eigenvector-based spatial filtering is a less known but suitable statistical protocol that can be used to analyse house price patterns taking into account spatial autocorrelation at varying (different) spatial scales. This approach arguably provides a more insightful analysis of house prices by removing spatial autocorrelation both objectively and subjectively to produce reliable, yet understandable, regression models, which do not suffer from traditional challenges of serial dependence or spatial mis-specification. This approach offers property researchers and policymakers an intuitive but comprehensible approach for producing accurate price estimation models, which can be readily interpreted.

The purpose of this study is to examine whether PV uptake is associated with key housing market determinants and linked to socio-economic profiles. An abundance of extant literature has examined the role of solar photovoltaic (PV) adoption and user costs, with an emerging corpus of literature investigating the role of the determinants of PV uptake, particularly in relation to the built environment and the spatial variation of PV dependency and dissimilarity. Despite this burgeoning literature, there remains limited insights from the UK perspective on housing market characteristics driving PV adoption and in relation spatial differences and heterogeneity that may exist.

Applying micro-based data at the Super Output Area-level geography, this study develops a series of ordinary least squares, spatial econometric models and a logistic regression analysis to examine built environment, housing tenure and deprivation attributes on PV adoption at the regional level in Northern Ireland, UK.

The findings emerging from the research reveal the presence of some spatial clustering and PV diffusion, in line with several existing studies. The findings demonstrate that an urban-rural dichotomy exists seemingly driven by social interaction and peer effects which has a profound impact on the likelihood of PV adoption. Further, the results exhibit tenure composition and “economic status” to be significant and important determinants of PV diffusion and uptake.

Housing market characteristics such as tenure composition across local market structures remain under-researched in relation to renewable energy uptake and adoption. This study examines the role of housing market attributes relative to socio-economic standing for adopting renewable energy.

The concept of organizational justice is defined, and, based on a review of the literature, ten principles of organizational justice are elaborated. Similarly, the elements of faculty trust are conceptualized and discussed. Then, a model of organizational justice and trust is proposed and tested using path analysis. The results underscore the symbiotic relations between trust and justice. The paper concludes with a few suggestions for future research and recommendations for practice.

Based on two dominant perspectives, team climate and knowledge integration, on team innovation, this study aims to propose a moderated mediation model to examine the interactive effect of inter-team trust and goal clarity on team innovation through knowledge inflows into a team. Considering the two perspectives at the same time will provide a more complete picture on our understanding on team innovation.

The research model is tested on 150 retail teams of a large apparel firm. Data are collected from two separate surveys, one to store managers and one to store staff members. Moderation mediation regression analysis is conducted on the survey data.

The regression analysis identified both a positive direct effect of goal clarity on innovation, and a negative moderating effect of goal clarity on the mediation of knowledge inflows between inter-team trust and innovation. In other words, inter-team trust is positively related to team innovation through knowledge inflows when goal clarity is low.

In this study, the authors identify an indirect and negative role of goal clarity on team innovation, and examine the mechanism and boundary of inter-team trust on team innovation. Managers are advised to foster a trusting environment and be aware of cognitive bias in their teams so that their teams can be more innovative.

Just as the films that we see are conceived in specific economic, political and cultural contexts, so scholarship is produced within determined situations. This chapter notes some of the driving forces which have led to the emergence of law and film as an area of extensive and very diverse scholarship in the past decade. Whilst these factors have shaped the nature and extent of this work it should be noted that changes in both legal professional interests, academic criteria and within the culture industry mean that we can expect shifts in the nature and patterns of scholarship in the future. These may not, however, be the ones called for by other commentators (Moran, Sandon, Loizidou, & Christie, 2004; Sarat, Douglas, & Umphrey, 2005).