bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax havens, offshore financial centres and the current sanctions regimes
Authors: Mugarura Norman 
Published: May 2017

Purpose
This paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and money laundering. It suggests possible measures to mitigate the effect of tax avoidance on economic development of countries, especially less developed poor countries.

Design/methodology/approach
Data were evaluated using examples and case studies drawn from tax havens and OFCs in newspaper reports to demonstrate how illicit proceeds of crime are spirited out of countries for safe custody in tax haven jurisdictions around the globe. The author also carried out a scoping review of the literature to delineate the correlation between tax havens, OFCs and the growth in financial crimes such as tax avoidance and money laundering.

Findings
There is a close correlation that bank secrecy laws in OFCs fuel the growth of financial crimes such as tax avoidance and money laundering around the globe. The findings also suggest that while imposition of sanctions on countries which transgress international financial regulatory regimes is an essential component in the international efforts against financial crimes, they need to be enforced on all states so that they are not seen as politicized and subsequently undermined.

Research limitations/implications
It is important that states work in tandem to initiate desired regimes to address financial crimes but enunciating regimes alone cannot generate a far reaching impact unless they are enforced against all transgressing states.

Practical implications
The paper has practical implications for states, people, governments, oversight institutions, markets and other stakeholders because it unravels varied issues relating to tax avoidance, money laundering and policies that need to be adopted to address these challenges.

Social implications
The paper draws attention to the impact of asymmetric information and data generation capacity in some countries on tax avoidance and other financial crimes and the need for international harmonization of tax and AML regimes.

Originality/value
The issues explored in this paper help to highlight the challenges posed by tax havens and OFCs for economic development of countries. While the paper was undertaken by the review of primary and secondary data, it offers important contributions that could potentially enhance the fight against tax avoidance.
“Coke on Tick”: exploring the cocaine market in the UK through the lens of financial management
Authors: Hall Alexandra , Antonopoulos Georgios A. 
Published: May 2017

Purpose
This paper aims to offer detailed preliminary data and analysis that focuses specifically on the structures and financial aspects of the UK cocaine market.

Design/methodology/approach
This paper is based on in-depth interviews with – among others – four active criminal entrepreneurs involved in powder cocaine supply in the UK. Furthermore, along with a review of relevant literature and open sources, in-depth interviews were undertaken with a range of experts with knowledge of the cocaine market. These experts include law enforcement agents and independent academics/researchers who have researched the cocaine market in the UK and internationally.

Findings
The cocaine market is a fragmented business dependent on networks of individual entrepreneurs and groups. At the core of collaborations often lie family, ethnic or kinship relationships and relationships forged within legal businesses and in prison. Capital investment practices in this market are flexible, “messy” and mutating, and money comes from a range of different sources. Credit is an integral feature of the cocaine business in the UK. The financial management of the cocaine trade is a result of (and reflects) a number of factors, such as the fragmented and decentralised nature of the trade.

Originality/value
Empirical research into financial aspects of organised crime manifestations is important for the assumptions that are part of public debate to be tested. In addition, understanding the broader range of financial aspects of organised crime is an important component of the process of crimes for gain and can contribute to both better investigation and better prevention.
Measuring the productivity of facilities management
Authors: Bröchner Jan 
Published: May 2017

Purpose
The purpose of this study is to identify methods appropriate for measuring the direct productivity of facilities management (FM) with respect to the providers, on both the industry level and the firm level.

Design/methodology/approach
This is a literature survey and conceptual analysis.

Findings
Prior studies are dominated by subjective assessments of how the office environment affects individual labour productivity. While the available EU data on productivity growth for the FM industry indicate a negative trend, they might be misleading. More recent research on the productivity of business services providers could be applied to the measurement of the productivity of FM firms. Co-production and effects of client satisfaction are important issues for measurement.

Research limitations/implications
The analysis is concentrated on the direct productivity of FM providers. There is a need to develop objective measures of provider productivity, and there is a particular challenge in measuring how FM clients contribute to the productivity of FM providers.

Practical implications
Providers of FM services should be able to assess the efficiency of their resource use more clearly and to balance user satisfaction against resource use more efficiently.

Social implications
The effects of co-production with clients need to be recognised, considering productivity effects on both providers and clients jointly. Sustainability is an argument for an increased focus on resource use in FM.

Originality/value
This is the first overview of issues raised when measuring the direct productivity of FM itself rather than indirect FM effects on office worker labour productivity.
Facilities management and corporate real estate management: FM/CREM or FREM?
Authors: van der Voordt Theo 
Published: May 2017

PurposeThis paper aims to explore similarities and dissimilarities between facilities management (FM) and corporate real estate management (CREM) regarding its history and key issues, and whether the similarities may result in a further integration of FM and CREM.Design/methodology/approachThe paper is based on a review of FM and CREM literature, seven interviews with experienced academics and consultants and the long experience of the author as a researcher and teacher in accommodating people and activities.FindingsBoth FM and CREM aim to support primary business processes by aligning the physical resources of organisations to the organisational strategies in order to contribute to organisational performance and to add value to the organisation. Efficiently and effectively supporting the primary activities and business purposes are key issues. Dissimilarities consider the focus on facilities and services (FM) versus that on buildings and real-estate portfolios (CREM), as well as a shorter time frame and high flexibility of facilities (FM) versus a long life cycle and rather static buildings (CREM). In spite of the differences, it is expected that both disciplines will be more integrated in the future.Research limitations/implicationsThe selection of key topics and key publications may be biased by the personal knowledge and European perspective of the author and the input from seven expert interviews.Practical implicationsThe common body of knowledge of FM and CREM may be used to improve both professions and disciplines and may result in a more integrated approach of facilities and real estate management (FREM).Originality/valueThis paper combines insights from two related disciplines with different histories and focus points, and explores what they have in common and can learn from each other.
In-house or outsourcing FM services in the public sector
Authors: Haugen Tore Brandstveit , Klungseth Nora Johanne 
Published: May 2017

Purpose
The purpose of this paper is to explore the development of knowledge about facilities management (FM), in particular, the management of FM services in practice, education and research. The paper questions whether we know more about optimal models for in-house or outsourcing FM after 25 years of applied research and development of best practices.

Design/methodology/approach
The paper is based on literature reviews, case studies and personal experiences from practice for over 25 years, concentrating on the public sector. The paper maintains an international focus on the FM development, with particular focus on the development in Norway and the Nordic countries. The knowledge development triangle, and its integration of education, research and practice, is used as an underlying theoretical framework.

Findings
The knowledge regarding management of FM services in both the public and private sector has been developed over the past two decades. The changes in both sectors is reflected in all the three aspects of the knowledge triangle. While the use of outsourcing increased significantly in popularity during the past 25 years, the Norwegian profile continues to have limited use of outsourcing.

Research limitations/implications
The paper is based on a qualified selection of doctoral theses, research reports and scientific articles published in the period 1990-2015. The explorations include limited quantitative data.

Practical implications
The choice for FM in practice, whether fully or partly to produce services with internal resources or to make arrangements with external suppliers, is an important strategic decision regarding the choice of a procurement strategy for the company or the organisation. This decision is not necessarily about outsourcing or in-house but rather the strategic sourcing and management of the needed services.

Originality value
A total of 25 years of research have shown that a simple solution and answer to the questions about in-house or outsourcing FM services is lacking. To find a good solution, it is necessary to understand the content of FM services with respect to quality and efficiency, and to understand the interaction between FM, the core activities and the users.
Influence of individual factors on concern for information privacy (CFIP), a perspective from Malaysian higher educational students
Authors: Tanantaputra Julius , Chong Chin Wei , Rahman Muhammad Sabbir 
Published: May 2017

Purpose
The purpose of this paper is to investigate the influence of individual factors, that is demographic factors, self-efficacy, computer anxiety and internet literacy, on concern for information privacy (CFIP), especially in social networking and e-commerce in Malaysia.

Design/methodology/approach
Data were collected from 164 students in Multimedia University Cyberjaya and analyzed using statistical analyses.

Findings
The results of this paper indicate that most of the individual factors have significant relationships with CFIP, except age as one of the demographic factors, and internet literacy. One of the outcomes, which is continuance intention in social networking, has a strong correlation with CFIP.

Research limitations/implications
Regarding demographic profile, the statistics of age, income and especially nationality profile shows the imbalance distribution among the group categories. This might become an issue for generalization purpose.

Practical implications
The empirical findings can be used as a guideline for firms to undergo a self-check in social networking sites and data over transactions in e-commerce activities. By focusing on those significant factors, firms may develop relevant strategies to enhance the social networking or e-commerce activities.

Originality/value
This paper is perhaps the limited study about CFIP in Malaysia, but it focuses more on social networking and e-commerce as the outcomes of CFIP.
Librarians’ involvement in cross-disciplinary research and its implication for sustainable development goals (SDGs)
Authors: Igbinovia Magnus Osahon 
Published: May 2017

Purpose
The purpose of this study is to investigate librarians’ involvement in cross-disciplinary research and its implication in achieving sustainable development goals (SDGs) with the aid of five research questions. This is in a bid to integrate librarians into cross-disciplinary research, and a stride toward embedded librarianship.

Design/methodology/approach
Survey research design was used to gather data from an online group of library personnel with the aid of the questionnaire link posted on the platform. Palinkas et al. (2013) justified the use of purposeful sampling technique, while Yamane (1967) justified the use of 66 copies of questionnaire retrieved from the 1,562 population of action and inactive online members of the platform, which was subjected to descriptive statistics.

Findings
Librarians have high level of knowledge in possible aspects of cross-disciplinary research, which they have been previously involved in. Cross-disciplinary research is a means to achieving SDGs because it provides a basis for the understanding of SDGs and its actualization. Therefore, librarians being equipped to engage in cross-disciplinary research will contribute more to the global development agenda.

Research limitations/implications
The study seems to exhibit a weak power of generalization due to the purposeful sampling technique adopted for the study, been an online survey and the ±10 per cent precision level in determining the sample size. This should be taken into consideration for further study.

Practical implications
The study has implication for librarians in Nigeria in achieving sustainable development through cross-disciplinary research. While librarians engaged in research within the ambit of library and information science, this study proposes the need for them to extend their research knowledge and skills into other disciplines for greater impact in line with achieving the global development agenda.

Originality/value
This study is a stride toward embedded librarianship which reflects the need for librarians to participate in cross-disciplinary research, learning new skills and taking up new roles in research process.
Library/information education programs in Pakistan: a comparison with IFLA Guidelines
Authors: Malik Amara , Ameen Kanwal 
Published: May 2017

PurposeThis multi-method study is aimed at assessing the quality and alignment of 11 Pakistani library and information science (LIS) master’s programs’ orientation, curricula and course contents, by comparing them with the International Federation of Library Associations and Institutions (IFLA) Guidelines for Professional Library/Information Programs (2012).Design/methodology/approachThe study is based on a documentary analysis and telephonic interviews with master’s programs’ coordinators of all LIS departments. The data were collected on the 11 master’s programs from three sources: programs’ web pages, prospectuses and curricula with detailed course contents. The principal researcher also conducted 11 structured telephonic and face-to-face interviews with master’s programs’ coordinators.FindingsFindings of the study show that while there is some compliance with IFLA core elements, the courses are largely inclined toward the management and less toward the information communication technologies (ICTs) components. Generally, the courses are traditional in nature, indicating a problem of widespread reliance on outdated and some irrelevant contents that do not reflect the current needs of the changing environment.Practical implicationsThe findings highlight the need of increased efforts for seeking alignment with international standards by redesigning and reorienting LIS curricula. Mission and vision statement, planning and evaluation are the areas that need to be focused on to ensure the future survival of academic programs.Originality/valueThis is the first study of its nature in Pakistan that will be beneficial for Pakistan and other developing countries in their curriculum review and development process and future programs orientation.
Internal quality assurance systems: “tailor made” or “one size fits all” implementation?
Authors: Cardoso Sónia , Rosa Maria J. , Videira Pedro , Amaral Alberto 
Published: May 2017

Purpose
This paper aims to look at the characteristics of internal quality assurance (IQA) systems of higher education institutions to understand whether these systems tend to reproduce a given model, externally defined and suggested to institutions, or rather to be shaped by institutions’ features and interests.

Design/methodology/approach
The study is supported in the analysis of the content of self-assessment reports of 12 internal QA systems certified, in Portugal, between 2012 and 2015. An analysis grid was used based on three categories: IQA systems’ historical framework, structural/managerial component and monitoring, assessment and continuous improvement.

Findings
Institutions tended to follow a “one size fits all” approach, meaning that external (European and national) quality assurance (QA) references were used in an identical way, giving origin to rather similar IQA systems. Institutional characteristics do not seem to have played a relevant role, eventually due to institutions’ will to obtain their systems’ certification and, thus, achieve a light-touch external QA.

Research limitations/implications
The study was based on the analysis of only certified IQA systems and relies on document analysis. It would be interesting to also include non-certified systems, in a comparative perspective, complemented with data deriving from interviews and/or questionnaires with some of the actors involved in the certification process.

Practical implications
The study provides an understanding of how IQA systems are being implemented in Portugal. Thus, it can be of interest to other institutions as well as to QA agencies.

Originality/value
The study addresses a topic still relatively absent from research on QA in higher education, being of interest for researchers in the field.
Implementing a standardised annual programme review process in a third-level institution
Authors: Wickham Sheelagh , Brady Malcolm , Ingle Sarah , McMullan Caroline , Nic Giolla Mhichíl Mairéad , Walshe Ray 
Published: May 2017

PurposeIdeally, quality should be, and is, an integral element of education, yet capturing and articulating quality is not simple. Programme quality reviews in third-level education can demonstrate quality and identify areas for improvement, offering many potential benefits. However, details on the process of quality programme review are limited in the literature. This study aims to report on the introduction of a standardised programme review process in one university.Design/methodology/approachUsing a standardised template, the annual programme review (APR) process captured student voice, external examiner reports, statistical data and action/s since the previous review. Following completion of programme reviews across the university, the APR process was itself evaluated using questionnaires and focus groups.FindingsFindings showed that the programme chairs understood the rationale for the review, welcomed the standardised format and felt the information could inform future programme planning. However, in the focus group, issues arose about the timing, ownership and possible alternate use of the data collected in the course of the review.Research limitations/implicationsThis case study demonstrates the experience of APR in a single third-level institution, therefore, limiting generalisability.Practical implicationsAPR offers a comprehensive record of the programme that can be carried out with efficacy and efficiency. The study illustrates one institution’s experience, and this may assist others in using similar quality evaluation tools. Using APR allows quality to be measured, articulated and improved.Social implicationsUsing APR allows quality, or its lack to be to be measured, articulated and improved in the delivery of education at a third-level institution.Originality/valueThis study demonstrates the experience of the introduction of an APR process in one higher education institute. Programme review is an important and essential part of academia in the 21st century. At third level, quality assurance is, or should be, a central part of academic programmes and delivery. The review of the first implementation has provided valuable information that will inform future programme review processes. Academic programmes grow, evolve and need to be reviewed regularly. It is hoped that the information reported here will aid others developing academic review procedures.
Quality of Malaysian teachers based on education and training
Authors: Ismail Ramlee , Awang Marinah 
Published: May 2017

Purpose
The purpose of this paper is to investigate how the quality of teachers based on education and training provided under new reform policies in Malaysia affects their earnings outcomes. The study conducted a benefit and returns analysis guided by human capital theory.

Design/methodology/approach
The study used survey research methods to investigate human capital formation in the teaching profession using teachers’ qualifications, benefits and private rate of returns as key variables in the estimation.

Findings
Earnings and experience levels were highly correlated with teachers’ education levels, as suggested by human capital theory. The private rate of returns in earnings for each additional year of schooling of teachers was found to lie between 3 and 4 per cent per year. Discrepancies were apparent in teachers’ qualifications and licensure levels regionally and at academic levels, as expected. These correlated with earning levels.

Practical implications
Improvements in teachers’ salary and employment opportunities will attract higher quality graduates to the teaching profession. Teachers’ annual earnings in Malaysia are comparable to other public sector and private professional jobs in the nation but lag far behind those of the world’s top education systems. Increasing teachers’ earnings will attract better qualified teachers. Policymakers could address these issues.

Originality/value
This paper demonstrates the utility of economic analyses in terms of earnings returns, to evaluate the Malaysian policy of upgrading teachers’ qualifications as a mechanism to improve the overall quality of schooling. Such studies are rare but needed to understand the benefits and returns of policy-driven teacher education and training investments. This study provides new evidence of schooling returns using a recent, national data set.