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In R v Anwoir [2008] EWCA Crim 1354, the English Court of Appeal held that, in money laundering prosecutions, the criminal provenance of property can be proved by showing that the circumstances in which the property was handled give rise to the irresistible inference that it can only have been derived from crime. The purpose of this paper is to analyse subsequent developments that have revealed the contours, and some of the limits, of proof by “irresistible inference”.

This paper reviews the reported cases in which an “irresistible inference” was drawn and identifies the features common to most of them. It then explores the limits of proof by “irresistible inference” by reference to the continuing relevance of predicate offences and the use of money laundering tools and techniques for non-laundering purposes.

Most of the cases in which an “irresistible inference” was drawn fall within a narrow compass of five categories. The breadth of the principle is constrained by the characteristics of the predicate offence, and its usefulness is limited in cases where the typologies of the predicate offence and the money laundering offence overlap significantly.

This paper may be useful to those involved in prosecuting or defending money laundering cases, as well as regulated persons assessing their money laundering risks and disclosure obligations.

The purpose of this paper is to examine the problem of tracing criminal proceeds through fungible mixtures, in the context of money laundering prosecutions and with a specific focus on whether clean withdrawals can be made from tainted mixtures.

The question of withdrawing clean funds from a tainted mixture is framed as a problem of proof rather than a problem of impossibility. The tracing rules are then engaged to overcome evidential difficulties, but the rules are shown to operate very differently in civil proceedings and criminal proceedings. The proper application of the tracing rules in criminal proceedings is then illustrated using the facts of William v R [2013] EWCA Crim 1262.

Because evidential uncertainties must be resolved in favour of the accused person in criminal proceedings, the tracing rules – properly applied – limit the range of situations in which the Prosecution can successfully trace criminal proceeds through fungible mixtures.

This paper may be useful to law enforcement, those involved in prosecuting or defending money laundering cases and regulated persons assessing their money laundering risks and disclosure obligations.

This study aims to investigate the influence of business strategy and spiritual capital on environmental sustainability performance. Furthermore, it investigates whether the influence is mediated by environmental management process.

This study is designed as a quantitative research. A survey method is employed for collecting 454 data from the managers/owners of Indonesian manufacturing micro, small and medium enterprises (MSMEs). The partial least squares-structural equation modeling (PLS-SEM) is used to test the hypothesis. A mediation research approach is employed to describe the relationship between research variables.

The findings demonstrate the following important results. First, business strategy affects environmental sustainability performance. Second, spiritual capital affects environmental sustainability performance. Third, environmental management process fully mediates the effect of business strategy on environmental sustainability performance. Fourth, environmental management process partially mediates the effect of spiritual capital on environmental sustainability performance.

This study addresses the issue of previous research gaps. By employing a mediation research framework, this study argues that environmental management process has a mediating role in business strategy–environmental sustainability performance relationships. Furthermore, it addresses the lack of empirical studies regarding the effect of spiritual capital on environmental sustainability performance via environmental management process. Thus, this research emphasizes the role of management or business process in developing resource-based view (RBV), natural resource-based view (NRBV), sustainability theory and MSMEs' management practices.

In this chapter the authors explore some drivers of entrepreneurial intentions using the theory of planned behaviour on a sample of Italian students. Our objective is twofold. First, the study investigates if both perceiving that becoming an entrepreneur is risky and having non-financial career motivations affect university students’ entrepreneurial intentions. Second, it investigates if students’ perception that university education has an effect on their entrepreneurial skills and attitudes and their perception that the university favours and supports entrepreneurship moderate the relationship between cognitive antecedents of intentions (i.e. attitudes, norms and control) and entrepreneurial intentions. This chapter presents an analysis of a sample of more than 1,500 students from the University of Padova (Italy). According to the national ranking, this University – which is one of Italy’s oldest and largest universities – has been classified as the one with the best Faculty of Economics and Statistics in terms of teaching for more than 10 years among 45 Italian public universities. Data from the Global University Entrepreneurial Spirit Students’ Survey (GUESSS) carried out in 2013 was used. Our analysis highlights not only on the importance of individual characteristics, but also on the role of the learning experience students have during their university studies. This means that it is important to consider how much students perceive that their university education has an effect on entrepreneurial skills and attitudes.

In this chapter, we propose and empirically test a theoretical model on the relationships among gender-role orientation, anticipated emotions and entrepreneurs’ subjective entrepreneurial success (SES). Results using Bayesian path analysis in a sample of Greek entrepreneurs indicated that the effect of femininity on SES was stronger than that of masculinity. Positive anticipated affect mediated the effects of masculinity and femininity on subjective entrepreneurial success. We interpreted this as evidence in support of the idea that the social construction of sex and future emotional thinking are influential factors within the entrepreneurial ecosystem that have previously been researched separately.

I draw on psychological and sociological theories of affect to depict the relatively stable set of moods and emotions that an individual experiences in social interactions with a given person (relational affect) as a fundamental engine of social action influencing both how and with whom employees perform assigned tasks. I discuss an approach to define and measure relational affect that complements the typical network approach to affect. I then explore motivational mechanisms through which relational affect influences task tie formation and functioning. I conclude that relational affect contributes directly to individuals’ ability to achieve task goals, and to organizational functioning generally.

This study aims to shed light on the factors that affect frugality (FR) in the hotel industry. Specifically, it aims to test the role of environmental advertisement (EA) and eco-labelling (EL) on FR through green attitude (GA) in the Malaysian hotel industry. It also tested the role of government initiatives (GIS) as the moderator.

Using the judgemental sampling technique, a total of 259 usable responses were gathered from hotel guests. Partial least squares structural equation modelling was used to test the study hypotheses.

This study found that EA and EL affect hotel guests’ GA positively. Additionally, the finding revealed that GA exerts a positive influence on FR. Furthermore, this study disclosed that GA mediates the relationship between green marketing strategies (EA and EL) and FR. Contrary to expectation, the moderating role of GIs was not supported in this study.

This is a pioneering study that investigates FR in the hotel industry. Further, this study developed new relationships such as the mediating role of GA between marketing strategies in terms of EA and EL and FR. In addition, the moderating effect of GIs on the relationship between GA and FR, which is comparatively new in the literature was developed. The findings from this study are expected to benefit the hoteliers, governments and the researchers that specialized in consumer behaviour study.

The purpose of this study is to examine the moderating effect of mandatory corporate social responsibility (CSR) reporting on CSR expenditure and financial performance of listed firms in India. It uses institutional theory to explain the relationship.

The study used the Indian stock market as the testing grounds and applied descriptive statistics, hierarchical regression and panel regression with fixed effect assumptions for 800 firm-year observations for the period 2010 to 2019.

The study shows a positive and statistically significant association between CSR expenditure and financial performance [return on assets (ROA) and Tobin’s q]. Also, the study shows a positive association between financial performance (ROA and Tobin’s q) and CSR expenditure. Furthermore, the study shows that mandatory CSR reporting leads to an increase in CSR expenditure. Finally, the study shows that mandatory CSR reporting moderates the association between CSR expenditure and financial performance stock price returns). The study control for any form of heteroscedasticity, serial correlation and endogeneity effects.

The study used one country data to represent the emerging economies. The use of one country data can limit the generalisation of the study.

Different studies have examined mandatory CSR reporting association with CSR disclosure or financial performance. However, this study takes the discussion further and contribute a novelty to sustainability development studies with the examined moderating effect of mandatory CSR reporting in the association between CSR expenditure and financial performance.

In this paper, we present a proposed information environment (PROPIE) for enhanced interaction and value‐adding of electronic documents (e‐documents). The design of PROPIE was based on a thorough user needs and requirements assessment in interacting with information through well‐documented findings, and a focus group with twelve participants to elicit features that were deemed desirable in future interactions. The design was also based on an earlier work which reviewed the advancements in various user interface (UI) technologies, visualisation and interactive techniques, and a consideration of novel information structuring and organisation techniques that pose important implications for the design of more advanced UIs. Providing a suite of novel features and interactive tools that can be flexibly combined, PROPIE allows users to apply multiple novel ways to query intuitively and navigate information in an e‐document. The querying and browsing processes in PROPIE are supported by various interactive and visualisation techniques. Users work within a visually sovereign, integrated environment for information gathering and organising, based on navigable, fractional information objects that are also affiliated with rich metadata and additional layers of value‐adding information. A set of interface mock‐ups was developed to demonstrate the potential of the environment in supporting the design of a new generation of electronic journals (e‐journals). We report here empirical results from a study conducted to obtain representative users‘ feedback with regard to using PROPIE for interacting with e‐journals. Twenty‐two participants from a variety of academic backgrounds participated in the evaluation. Overall, PROPIE was found to have the potential both for enhancing the user’s interaction with information captured within e‐journals and for adding value to e‐documents in various ways.

The purpose of this paper is to analyze the mediating role of entrepreneurial alertness in the relationship between entrepreneurial passion and entrepreneurial orientation (EO).

This is a quantitative study using a self-report survey for information gathering. The hypotheses are tested with a sample of 112 entrepreneurs from technology-based firms in Mexico using hierarchical regression analysis. The study follows procedural and statistical recommendations from previous studies in order to strengthen the results.

The results demonstrate a significant and positive relationship between entrepreneurial passion and EO, and this relationship is mediated for each dimension of entrepreneurial alertness.

Although there are interesting results in the study, some limitations should be recognized. First, it is important to consider the stage in which the firm is operating because it influences the firm’s behavior. Second, the generalization of the results should be validated in non-technology-based firms that operate in different contexts and conditions. The study’s findings have implications for small business support programs and entrepreneurs.

The study contributes to the emerging research of entrepreneurial passion in the field of entrepreneurship and to the scarce empirical research on entrepreneurial alertness. Both constructs are related to one of the most representative topics in the field, as is EO.