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Article
Publication date: 25 October 2020

Li-Hong May Xing

307

Abstract

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Journal of Financial Crime, vol. 27 no. 3
Type: Research Article
ISSN: 1359-0790

Available. Content available
Article
Publication date: 3 July 2017

Li Hong Xing

395

Abstract

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Journal of Money Laundering Control, vol. 20 no. 3
Type: Research Article
ISSN: 1368-5201

Available. Content available
Article
Publication date: 5 January 2010

Li Hong Xing

450

Abstract

Details

Journal of Money Laundering Control, vol. 13 no. 1
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 25 January 2021

Emmanuel Tetteh Asare, King Carl Tornam Duho, Cletus Agyenim-Boateng, Joseph Mensah Onumah and Samuel Nana Yaw Simpson

This study aims to examine the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of…

647

Abstract

Purpose

This study aims to examine the effect of anti-corruption disclosure on the profitability and financial stability of extractive firms in Africa. It also tests the convergence of profitability and financial stability.

Design/methodology/approach

The study uses an unbalanced panel data of 27 firms operating in five African countries covering the period 2006–2018. Anti-corruption assessment is done in line with GRI 205: Anti-Corruption. Profitability is measured using the return on asset and return on equity, whereas the z-score measures financial stability. The study uses the panel-corrected error regression technique for estimation.

Findings

There is evidence that corruption disclosure reduces the financial stability of firms. Disclosures on corruption analysis and corruption training are the main factors driving the reduction in financial stability. The effect on profitability is not significant except in the case of disclosure on corruption response, which also reduces profitability. There is strong statistical evidence to suggest that profitability and financial stability of extractive firms converge. This suggests that less-performing firms catch up with high performers.

Research limitations/implications

The study has relevant implications for practitioners, policymakers and the academic community. The study uses data that is skewed towards large extractive firms.

Originality/value

This study is premier in exploring the effect of anti-corruption disclosure on performance metrics among extractive firms in Africa. It is also unique in providing a test of both beta and sigma convergence of performance among the firms.

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Article
Publication date: 6 August 2020

King Carl Tornam Duho, Cletus Agyenim-Boateng, Emmanuel Tetteh Asare and Joseph Mensah Onumah

The purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.

639

Abstract

Purpose

The purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.

Design/methodology/approach

The study uses an unbalanced panel data of 27 firms operating in 5 African countries covering the period 2006 to 2018. Corporate data is collected from the global reporting initiative (GRI) database. The study uses an index to measure overall disclosure and individual items are coded as binary. The study uses fixed effects, panel logistic and panel-corrected standard error regression, depending on the type of dependent variable used.

Findings

The results indicate that the determinants of anti-corruption disclosure are membership in the United Nations global compact (UNGC) and Extractive Industry Transparency Initiative, multi-national enterprise status, corruption perception index and human development index (HDI). Specifically, UNGC membership and multi-national status enhance the disclosure on corruption analysis. Countries with a high prevalence of corruption tend to disclose more on corruption analysis. Disclosure on corruption training is high among firms that are UNGC signatories, countries with a high HDI and countries with a high prevalence of corruption. There is a weak effect of firm-level, industry-level and country-level factors on disclosures on corruption response.

Research limitations/implications

The study provides insights on the use of GRI 205: Anti-Corruption, which has relevant implications for practitioners, policymakers and the academic community.

Originality/value

This study is premier in exploring anti-corruption disclosure with a special focus on extractive firms in Africa. It is also unique in providing a test of both beta and sigma convergence among the firms.

Details

Journal of Financial Crime, vol. 30 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 October 2023

Hongping Xing, Yu Liu and Xiaodan Sun

The smoothness of the high-speed railway (HSR) on the bridge may exceed the allowable standard when an earthquake causes vibrations for HSR bridges, which may threaten the safety…

354

Abstract

Purpose

The smoothness of the high-speed railway (HSR) on the bridge may exceed the allowable standard when an earthquake causes vibrations for HSR bridges, which may threaten the safety of running trains. Indeed, few studies have evaluated the exceeding probability of rail displacement exceeding the allowable standard. The purposes of this article are to provide a method for investigating the exceeding probability of the rail displacement of HSRs under seismic excitation and to calculate the exceeding probability.

Design/methodology/approach

In order to investigate the exceeding probability of the rail displacement under different seismic excitations, the workflow of analyzing the smoothness of the rail based on incremental dynamic analysis (IDA) is proposed, and the intensity measure and limit state for the exceeding probability analysis of HSRs are defined. Then a finite element model (FEM) of an assumed HSR track-bridge system is constructed, which comprises a five-span simply-supported girder bridge supporting a finite length CRTS II ballastless track. Under different seismic excitations, the seismic displacement response of the rail is calculated; the character of the rail displacement is analyzed; and the exceeding probability of the rail vertical displacement exceeding the allowable standard (2mm) is investigated.

Findings

The results show that: (1) The bridge-abutment joint position may form a step-like under seismic excitation, threatening the running safety of high-speed trains under seismic excitations, and the rail displacements at mid-span positions are bigger than that at other positions on the bridge. (2) The exceeding probability of rail displacement is up to about 44% when PGA = 0.01g, which is the level-five risk probability and can be described as 'very likely to happen'. (3) The exceeding probability of the rail at the mid-span positions is bigger than that above other positions of the bridge, and the mid-span positions of the track-bridge system above the bridge may be the most hazardous area for the running safety of trains under seismic excitation when high-speed trains run on bridges.

Originality/value

The work extends the seismic hazardous analysis of HSRs and would lead to a better understanding of the exceeding probability for the rail of HSRs under seismic excitations and better references for the alert of the HSR operation.

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Publication date: 7 October 2024

Zhanbing Ren

In the past 10 years, the scale of running events in China has increased dramatically, and the forms of running events have also become rich and diverse. Running is not only a…

Abstract

In the past 10 years, the scale of running events in China has increased dramatically, and the forms of running events have also become rich and diverse. Running is not only a social phenomenon but also a historical and cultural phenomenon as an organic part of human culture with its own sociological values in China. This chapter offers insight into the development of Chinese running culture and how this has emerged from ancient and modern Chinese running cultures based on Foucault's disciplinary power theory, biopower and the technologies of the self. This chapter argues that running culture in China constructs the subjectivity of the Chinese runners under the joint action of the technologies of power and the technologies of the self. The findings acknowledge how Chinese Runners present and express themselves by showing a ‘sense of presence’. Runners illustrate the implicit or explicit meaning and value of a particular way of life through running. Runners regard running as the technology of the self for self-expression and self-creation so that individuals can control their bodies and soul, thoughts, behaviours and ways of existence. Emerging technologies of power provide possibilities for the production of running culture in China, and the current policy under the technologies of power meets the needs of runners. In Chinese running culture, power was not oppressive but productive.

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Article
Publication date: 25 October 2022

Cengiz Bozada

Nanocrystalline LaB6, NdB6, Nd-doped LaB6 and La-doped NdB6 have been studied using the density functional theory (DFT) to study their electronic, optical and mechanical…

234

Abstract

Purpose

Nanocrystalline LaB6, NdB6, Nd-doped LaB6 and La-doped NdB6 have been studied using the density functional theory (DFT) to study their electronic, optical and mechanical characteristics. The purpose of this paper is to address this issue.

Design/methodology/approach

Nanocrystalline LaB6, NdB6, Nd-doped LaB6 and La-doped NdB6 have been studied using the DFT to study their electronic, optical and mechanical characteristics. The calculated lattice constants of LaB6, NdB6, Nd-doped LaB6 and La-doped NdB6 were 4.157, 4.118, 4.267 and 4.449, respectively. The lattice constant of La7Nd1B6 was increased when Nd is doped into LaB6. B p comprised the uppermost valence bands (VBs), whereas B s comprised the lowermost conduction bands (CBs). The authors’ results showed that La doping reduced the work function of NdB6 and increased its thermionic emission characteristics.

Findings

The authors’ results showed that La doping reduced the work function of NdB6 and increased its thermionic emission characteristics.

Originality/value

The work function of LaB6 was 2.7 eV, which is higher than that of La1Nd7B6 (2.64 eV).

Details

Multidiscipline Modeling in Materials and Structures, vol. 18 no. 6
Type: Research Article
ISSN: 1573-6105

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