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Article
Publication date: 31 July 2024

Kyung-Shick Choi, Mohamed Chawki and Subhajit Basu

Exhibiting an unprecedented rate of advancement, technology’s progression over the past two decades has regrettably led to a disturbing increase in the distribution of child…

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Abstract

Purpose

Exhibiting an unprecedented rate of advancement, technology’s progression over the past two decades has regrettably led to a disturbing increase in the distribution of child sexual abuse materials (CSAM) online. Compounded by the emergence of an underground cryptocurrency market, which serves as a primary distribution channel for these materials, the investigation and sanctioning of CSAM present a complex and unique set of challenges. The purpose of this study is to accurately diagnose the CSAM sentencing landscape and build a more comprehensive, evidence-based legal framework in penology.

Design/methodology/approach

The study collected and analyzed case details regarding CSAM sanctions in a database sourced from the US Department of Justice for 2020. Various factors were analyzed such as the victim’s age, offender typology and previous conviction, accompanied by an analysis of how these factors affect the sentence length.

Findings

The study found that the hierarchical agency-level interactions give insight into resource allocation prioritization, as well as confirming a close relationship between prior conviction history and sentence length, with the victim’s age inversely related to sentence length. Leveraging data-driven insights, the study paves the way for more targeted and effective sanctions, ultimately contributing to the broader goal of safeguarding children from online sexual exploitation.

Originality/value

The paper provides a critical analysis of the complex landscape surrounding CSAM distribution and judicial sentencing. By examining case details and leveraging data-driven insights, it offers valuable contributions to understanding the interplay between various factors such as victim age, offender typology and prior convictions on sentencing outcomes. This comprehensive approach not only sheds light on the dynamics of CSAM sanctions but also lays the groundwork for evidence-based legal frameworks in penology. Its originality lies in its nuanced examination of hierarchical agency interactions and its potential to inform more targeted interventions for safeguarding children from online exploitation.

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 4
Type: Research Article
ISSN: 1759-6599

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Book part
Publication date: 9 December 2020

Jeremy Lee and Alexey Nikitkov

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has…

Abstract

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

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Article
Publication date: 13 February 2007

Arjun K. Pai and Subhajit Basu

Offshore outsourcing of non‐core business process has rapidly evolved as a ubiquitous organisational phenomenon. However, failure to follow a clear, systematic and effective…

8464

Abstract

Purpose

Offshore outsourcing of non‐core business process has rapidly evolved as a ubiquitous organisational phenomenon. However, failure to follow a clear, systematic and effective outsourcing strategy to evaluate threats, uncertainties and numerous imponderables can cause global enterprise businesses major setbacks. The reasons for such setback could be largely due to lack of core competency, careful legal planning and due diligence to operating models associated with an outsourcing initiative. This paper attempts to collate and exemplify the distinct qualifying processes accommodating contractual and intellectual property rights and provide a worthwhile debate on intricate legal considerations when structuring multi‐jurisdictional outsourcing deals.

Design/methodology/approach

The paper presents a comparative analysis of strategic legal and management framework by weighing the risks and evaluating the threats which would assist the decision making process of firms when selecting an appropriate offshore partner to carry out their IT‐development work.

Findings

Importance of legal intervention and due diligence to service agreements is further elevated as, at every phase of an outsourcing arrangement, compliance issues and contractual obligations can affect the success of an enterprise customer and its relationship with their outsourcing service provider.

Research limitations/implications

The authors suggest that an exhaustive qualitative and quantitative industry specific research analysis be conducted in order to better define the principles and standards governing sub‐contracting arrangements.

Practical implications

A broader exposure to the strategic management and regulatory framework might provide firms with vantage points from which they could assess and identify new opportunities, evaluate threats and adopt effective risk mitigation strategies. Compliance to security standards and safeguard of information acquisition, analysis and usage should emerge as the mainstream strategy for outsourcing.

Originality/value

The paper offers insights and an overview of management and legal issues in the context of offshore technology outsourcing.

Details

Business Process Management Journal, vol. 13 no. 1
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 30 November 2023

Arunava Dalal, Subhajit Bhattacharya and Subrata Chattopadhyay

Crafts embody the history and heritage of their country of origin and can play an essential role in the country's socioeconomic development by providing significant job…

523

Abstract

Purpose

Crafts embody the history and heritage of their country of origin and can play an essential role in the country's socioeconomic development by providing significant job opportunities for the rural population. This article investigates the significant challenges that artisan entrepreneurs face when creating, communicating and selling handcrafted goods to potential customers in emerging economies. This study attempted to rate the impediments based on their severity using the voices of artisan entrepreneurs.

Design/methodology/approach

A mixed-method approach combining qualitative and quantitative data analysis was followed to identify the leading causes of the artisans' pain points. In the first phase, empirical observations were gathered through focus group discussions with artisan entrepreneurs, and the identified factors were quantitatively ranked using the analytic hierarchy process in the second phase.

Findings

The mixed-method research assisted in identifying the primary constraints affecting the efficient and effective operation of the artisan-driven small handicraft business. This study identified six factors that were ranked based on the voices of artisan entrepreneurs during the survey, as barriers to effective handicraft marketing.

Originality/value

Few studies on the handcraft industry have sought to explore the issues faced by artisan businesses holistically. The voices of artisan entrepreneurs were gathered for this study to identify and rate the present obstacles influencing the functioning of small handicraft firms in emerging nations. Handicraft marketing will become more effective and efficient if these barriers are removed.

Details

Journal of Small Business and Enterprise Development, vol. 31 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

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