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Article
Publication date: 8 May 2009

Michel Picard

The initial role of computers and information technology (IT) systems consisted of improving business daily's operation. However, this quest of efficiency serves more obscure…

878

Abstract

Purpose

The initial role of computers and information technology (IT) systems consisted of improving business daily's operation. However, this quest of efficiency serves more obscure goals as fraudsters exploit the electronic dimension for personal profits with a maximum devastating impact on businesses and their client. The purpose of this paper is to suggest an analysis of the role of the electronic dimension in financial market crimes. It proposes reconsidering its importance based on its role rather than on its complexity and, consequently, better understanding the basic elements of a fraud.

Design/methodology/approach

The paper takes the form of a case analysis and field work.

Findings

The complexity of an IT system facilitates the commitment of a fraud and, at the same time, complicates its investigation. However, an IT system does not initiate a fraud. It is an accessory, a tool at the service of a criminal mind which is where the scheme originates.

Research limitations/implications

Information regarding the two case studies comes only from public sources (mainly written media and books) and is not confirmed by any confidential data available to the author.

Originality/value

Many computer crime experts (re: Cybercriminality Conference in Canada, April 2008, and in Luxembourg, June 2008) agree upon accessorial aspect of IT systems. For investigation purposes, it switches the focus from the computer element back to the main event: the environment in which the fraud occurs.

Details

Journal of Financial Crime, vol. 16 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 10 October 2008

Picard Michel

Financial market‐related crimes seem to continually increase in number as well as in the amount of illicit profits. This emerging situation has obliged governments and…

2992

Abstract

Purpose

Financial market‐related crimes seem to continually increase in number as well as in the amount of illicit profits. This emerging situation has obliged governments and self‐regulated bodies to act aggressively on the issue. This paper provides a snapshot of the evolution timeline of financial crimes and discussion in support of the fight against this plague.

Design/methodology/approach

Based on financial crime literature and field work.

Findings

Improvement in the expertise and degree of refinement employed by both organized crime and criminal businessmen.

Research limitations/implications

Some information originates from confidential sources and consequently could not be further developed.

Originality/value

Contemporary picture of the current situation. Some recommendations were submitted to regulatory authorities who are examining and adjusting their actions accordingly.

Details

Journal of Financial Crime, vol. 15 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

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Book part
Publication date: 30 May 2006

Peter Flaschel and Ekkehart Schlicht

Abstract

Details

Quantitative and Empirical Analysis of Nonlinear Dynamic Macromodels
Type: Book
ISBN: 978-0-44452-122-4

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Book part
Publication date: 1 September 2008

Jennifer S. Esperanza

This chapter examines the commercial handicrafts market from Bali, Indonesia to the United States. Using ethnographic examples gathered from research among handicrafts producers…

Abstract

This chapter examines the commercial handicrafts market from Bali, Indonesia to the United States. Using ethnographic examples gathered from research among handicrafts producers, fair trade activists and handicrafts distributors I explore the influence of intermediaries (buyers, distributors, designers) in determining the cultural and economic value of ethnic handicrafts sold in the international marketplace. Over the past two decades, the village of Tegallalang has diversified its crafts industry to specialize in the mass-production of non-Balinese “ethnic art” (e.g., Native American dreamcatchers, Moroccan furniture, and African masks). While Balinese view the global handicrafts market as an opportunity to pursue cosmopolitan, modern, and middle-class identities, this chapter discusses how non-Balinese intermediaries regularly engage in forms of cultural capital that assert their dominance over handicrafts producers in the global South. The work of a Balinese fair trade organization is also examined in this chapter, and their efforts to redirect consumer attention away from the ethnocentric categories of authenticity and tradition and instead focus on workers’ rights and fair compensation.

Details

Hidden Hands in the Market: Ethnographies of Fair Trade, Ethical Consumption, and Corporate Social Responsibility
Type: Book
ISBN: 978-1-84855-059-9

Available. Open Access. Open Access
Article
Publication date: 7 March 2019

Antonio-Miguel Nogués-Pedregal

This paper aims to show that tourism is one of the most perfect creations of the capitalist mode of production insofar as not only does it consume places and territories and…

1603

Abstract

Purpose

This paper aims to show that tourism is one of the most perfect creations of the capitalist mode of production insofar as not only does it consume places and territories and perpetuate dependency relations, but in the expressive dimension, it also produces feelings and meanings and generates a new relationship of the past with the present and future (chronotope).

Design/methodology/approach

The study was carried out using a socio-anthropological approach with participant observation over several decades.

Findings

The modes of time are described and how the tourism chronotope shapes the historic centre of a consolidated tourist destination. The case study, analysed with the model of the “conversion of place through the mediation of tourism space”, illustrates the prevalence of instrumental and commercial values over one’s own aesthetic-expressive values in tourism contexts. This fact encourages the emergence of local political projects and the incorporation of uniformities outside the local place. These processes end up uprooting the anchors from collective memory. The definition of territories according to visitors’ imaginaries and expectations encourages the abusive occupation of public space and the adoption of new aesthetic attributes of urban space.

Research limitations/implications

Because of the chosen research approach and methodologies, the research results may lack generalisability. Therefore, researchers are encouraged to test both the model and the propositions further.

Originality/value

This study approaches the relationship of the idea Tourism with the idea Development based on the anchors of memory.

Details

Journal of Tourism Analysis: Revista de Análisis Turístico, vol. 26 no. 1
Type: Research Article
ISSN: 2254-0644

Keywords

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Article
Publication date: 9 August 2021

Saldi Isra and Hilaire Tegnan

Legal syncretism seeks to provide a rather different account of how laws interact with one another as the people deal with them. The purpose of this study is to provide a rather…

222

Abstract

Purpose

Legal syncretism seeks to provide a rather different account of how laws interact with one another as the people deal with them. The purpose of this study is to provide a rather different account of how laws interact with one another as the people deal with them in the society.

Design/methodology/approach

This paper discusses the current concept of legal pluralism as to whether it really holds as the right theory for building a harmonious and trustworthy legal system in a multi-cultural country such as Indonesia. This study involves socio-legal research drawing on empirical data. It discusses the practice of legal pluralism in Indonesia by analyzing the characteristics of her legal system, especially the roles of customs and religion in it.

Findings

The research, conducted in five Indonesian cities, reveals that the current proposal of legal pluralism is not really helping to solve the difficulties faced by the Indonesian legal system. Therefore, this paper proposes legal syncretism or the theory of unity in diversity (bhineka tunggal ika) as an alternative to help cope with some of the difficulties faced by many legal systems in developing countries, especially Indonesia.

Originality/value

Although legal pluralism sounds promising, wrong and misleading interpretations have been provided by many of its proponents. Legal pluralism has been touted by many socio-legal scholars as a key concept in the analysis of law. Yet, after almost 20 years of such claims, there has been little progress in the development of the concept. Despite these confident pronouncements and the apparent unanimity that underlie them, however, the concept gives rise to complex unresolved problems. Legal syncretism seeks to provide a rather different account of how laws interact with one another as the people deal with them.

Details

International Journal of Law and Management, vol. 63 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 19 November 2008

Linda C. Ueltschy, Michel Laroche, Paulo Rita and Claudia Bocaranda

This study investigated the viability of using a Pan‐European approach for professional service offerings in Europe by first establishing measurement equivalence and then…

348

Abstract

This study investigated the viability of using a Pan‐European approach for professional service offerings in Europe by first establishing measurement equivalence and then exploring the influence of culture on service quality and customer satisfaction. Utilizing scenarios involving a dental office visit, respondents from Portugal, France, and Germany participated in a 2X2 factorial experiment in which the researchers manipulated both expectations (low/high) and service performance (low/high). Respondents from France and Portugal expressed similar levels of customer satisfaction and perceived service quality, which were significantly different from those of the German respondents except when both expectations and performance were low.

Details

Multinational Business Review, vol. 16 no. 3
Type: Research Article
ISSN: 1525-383X

Keywords

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Book part
Publication date: 3 July 2018

Tariq Elyas and Abdullah Ahmed Al-Ghamdi

This chapter briefly explores selected English and general education policy documents, curricula, and textbooks within the context of Kingdom of Saudi Arabia (KSA) from a Critical…

Abstract

This chapter briefly explores selected English and general education policy documents, curricula, and textbooks within the context of Kingdom of Saudi Arabia (KSA) from a Critical Discourse Analysis perspective and examines how they have changed pre- and post-21st century. First, a policy document related to education in KSA in general (pre-21st century) is analyzed along with an English language teaching (ELT) policy document of the same period. Next, two general policy documents post-21st century are explored, followed by one related to ELT policy. Finally, one post-21st century document related to higher education is discussed. The “network of practices” within which these documents are situated are first detailed, as well as the structural order of the discourse, and some linguistic analysis of the choice of vocabulary and grammatical structures (Meyer, 2001). Issues which might be problematic to the learning and teaching identities of the students and teachers interpreting these documents are also highlighted. Finally, we consider whether the network of practices at this institution and KSA in general “needs” the problems identified in the analysis and critically reflect on the analysis.

Details

Cross-nationally Comparative, Evidence-based Educational Policymaking and Reform
Type: Book
ISBN: 978-1-78743-767-8

Keywords

Available. Open Access. Open Access
Article
Publication date: 24 February 2022

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has…

4204

Abstract

Purpose

Business Principles for Countering Bribery, 2003, helps companies design and implement anti-bribery policies, one of anti-corruption. Since then, the business environment has changed, can carry out anti-corruption activities from within the organization through a management system. Currently, the business world recognizes the existence of an integrated governance, risk management and compliance (GRC), where one of the goals is to overcome the risk of corruption in the organization. Therefore, this study aims to clarify the concept of integrated GRC implementation within the organization through previous studies from 2007 to 2021.

Design/methodology/approach

This study was designed in a systematic literature review based on five journal publishers’ articles/journals from the Web of Science, Scopus and Google Scholar databases. Keywords used to search consist of Anti-Corruption (AC); Governance (G); Risk Management (RM); Compliance (C); GRC. The four keywords G, RM, C and GRC, are filtered based on articles that correlate with AC.

Findings

Overall, this review shows a few concepts for integrated GRC implementation in organizations that effectively support the prevention and detection of corruption. Although no empirical research has been found in the literature review, these three GRC silos – governance, risk management and compliance – support anti-corruption. In other words, it is hoped that the successful implementation of the integrated GRC in the future can improve the anti-corruption capabilities to be achieved in every organization.

Research limitations/implications

Research only discusses one internal function within the organization, of the many internal functions that are known to detect and prevent corruption.

Practical implications

Organizations can use this review to understand the importance of internal functions in combating the risk of corruption with a more consistent and committed commitment to implementing an integrated GRC.

Originality/value

As far as the authors’ search is concerned, there is no review of the concept of integrated GRC implementation against anti-corruption. It invites researchers to examine the actual implementation of this integrated GRC in organizations.

Details

Journal of Financial Crime, vol. 30 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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Book part
Publication date: 2 December 2024

Vítor Corado Simões, John Cantwell and Philippe Gugler

Abstract

Details

The History of EIBA: A Tale of the Co-evolution between International Business Issues and a Scholarly Community
Type: Book
ISBN: 978-1-83608-665-9

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