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The Serious Fraud Office (SFO) has been provided with the statutory authority to demand the attendance of suspects at its offices and also to demand that information is supplied, irrespective of whether or not the suspect has been charged with a criminal offence. It has been held that the provisions of Art. 6 of the European Convention on Human Rights (ECHR) do protect the defendant from self‐incrimination, and the UK government has been successfully challenged at the European Court of Human Rights (ECtHR) over these issues. The powers conferred on the SFO remain in place, but these must now be viewed in the context of the Human Rights Act 1998, which became law in the UK in October 2000; unless the powers of the SFO are reviewed by Parliament, it would seem to be the courts who will take responsibility in the UK for ensuring that the rights of suspects are upheld.

The transnational criminal certainly feels comfort faced with almost limitless option buttons, when surfing the ‘global cyber candy shop’ from the comfort of his cyber cafe armchair. The physical marketplace is rapidly transforming itself into a global electronic arena, where the multicultural consumer and its market‐driven society merge and execute limitless electronic transactions at the touch of a trader's dealing screen, electronic transfers, credit and debit cards, smart cards, and so on. These are just some of the mediums which are now exploited by the money launderer without leaving paper/audit trails for law enforcement agencies and compliance communities. Advances in communications, information systems and cyber electronic innovations increasingly dispel the myth that crime stops at the border.

The Treaty of Amsterdam was signed on 2nd October 1997. Under Title IV the provisions of the Treaty on European Union are considerably modified and issues relating to freedom of movement, security and justice are subject to considerable new developments. One MP has questioned exactly what these new provisions amount to ‘… a 3,000 mile service for a car from hell’ or is it ‘… a fundamental reconstruction of the Union?’ It is arguably closer to the latter, as the proposals form the basis of a provision which provides the basis for an enlarged community.

Ensuring the validity of individual responses to psychometric tests is important in a wide range of psychology practice and research. This study compares a number of methods for detecting test faking on a measure not designed with explicit validity checks. A total of 270 students took part in two related studies, one using a standard ‘pencil and paper’ test presentation and the other a computer‐based presentation. Techniques such as responses to specific test items and speed of responding may be useful for assessing the validity of responses. The implications are that such procedures may offer methods for identifying faked responding in a range of psychometric instruments where previously this has not been possible.

The purpose of this paper is to develop and assess an organizational intervention consisting of psychological first aid (PFA) and Open Space Technology (OST), and its impact on individual resilience and perceived organization support.

The study used a non-experimental, pre-test and post-test design. Measures of employee post-trauma, resilience and organizational support were measured before and after the PFA intervention.

Paired sample t-tests revealed significant pre/post-increases in individual resilience and perceived organization support. Correlational analysis revealed that resilience was associated with perceived organization support. Evaluations revealed that participants found the small group sharing, information about coping and the open space problem-solving activities particularly worthwhile.

A limitation of the study was the lack of a randomized control group in the design. Future research may utilize more robust designs such as experimental and longitudinal studies to evaluate impact.

This study indicates how the use of an organization-based intervention can be adopted for employees who undergo an emergency in their workplace. The combination of PFA and OST was found to be valuable in improving individual resilience and perceived organization support. In addition, OST can better facilitate problem-solving performance in intact groups, as it enhances collective interaction and community efficacy among survivors.

The study contributes to the dearth of knowledge on the use of PFA when used in an intact organization as part of its crisis intervention.

To best challenge students’ thinking, researchers and educators must locate or create innovative ways to spark enthusiasm and facilitate criticality. This paper investigates how middle school students analyzed various primary and secondary historical documents to construct original political cartoons. Students articulated newly generated understandings about the complex historical event within these original political cartoons. Students then examined and discussed peers’ original political cartoons. This approach was novel because the research literature indicated students rarely are asked to construct original political cartoons to express opinions and understandings. Political cartoons mostly are used as tools for interpretation and usually only with gifted and older students. This approach was successful because of the positive impact that original political cartooning had on students’ engagement, interpretational skills, criticality, expressivity, and the class’s discussions. The original political cartoons served as engaging teaching and learning tools that enabled students to see history’s complex and unsettled nature.

Robert Hauser has been named President of Electro Materials Corporation of America (EMCA). He replaces George Lane who will remain as a consultant to EMCA. Mr Hauser has been director of corporate new ventures for EMCA parent company, Rohm and Haas Company. His duties have been assumed by Allan Levantin, Vice President for corporate development of Rohm and Haas. Mr Levantin retains his title.

The purpose of this study is to focus on organisation’s cybersecurity strategy and propose a high-level programme for cybersecurity education and awareness to be used when targeting small- and medium-sized enterprises/businesses (SMEs/SMBs) at a city-level. An essential component of an organisation’s cybersecurity strategy is building awareness and education of online threats and how to protect corporate data and services. This programme is based on existing research and provides a unique insight into an ongoing city-based project with similar aims.

To structure this work, a scoping review was conducted of the literature in cybersecurity education and awareness, particularly for SMEs/SMBs. This theoretical analysis was complemented using a case study and reflecting on an ongoing, innovative programme that seeks to work with these businesses to significantly enhance their security posture. From these analyses, best practices and important lessons/recommendations to produce a high-level programme for cybersecurity education and awareness were recommended.

While the literature can be informative at guiding education and awareness programmes, it may not always reach real-world programmes. However, existing programmes, such as the one explored in this study, have great potential, but there can be room for improvement. Knowledge from each of these areas can, and should, be combined to the benefit of the academic and practitioner communities.

The study contributes to current research through the outline of a high-level programme for cybersecurity education and awareness targeting SMEs/SMBs. Through this research, literature in this space was examined and insights into the advances and challenges faced by an on-going programme were presented. These analyses allow us to craft a proposal for a core programme that can assist in improving the security education, awareness and training that targets SMEs/SMBs.

Central to the Sarbanes–Oxley Act was a requirement that every company have an audit of its internal control over financial reporting. However, there were concerns that this requirement was overly burdensome, from a financial perspective, for small businesses. This concern promoted several delays in enforcing the law for small companies and ultimately caused congress to permanently exempt small businesses. Yet, there are some small companies that voluntarily elect to comply with the law. The purpose of this paper is to explore why these companies elect to incur these costly audits.

Using a sample of 5,834 non-accelerator US firms, this paper uses a robust logistic regression model to examine why some firms comply voluntary with SOX Section 404(b).

This study shows that small companies getting audits of internal controls may be doing so to restore investor confidence after reporting failures, to appear credible prior to raising funds, as a response to organizational changes, or in anticipation of being required to comply.

This study provides regulators with an improved understanding of when it is necessary to implement mandatory rather than voluntary guidance.

This study is the first to document why a client would voluntarily comply with SOX Section 404 (b).

With the growing concern of various sectors of society regarding environmental issues and the promotion of sustainable development, green technology innovation is generally considered to be conducive to the long-term development of enterprises. However, because of the existence of agency problems, managers may have shortsighted behaviors. Then how will managers' shortsighted behaviors affect enterprises' green technology innovation?

This paper uses machine learning-based text analysis methods to construct a manager myopia index based on the data from A-share listed companies on the Shanghai and Shenzhen Stock Exchanges from 2015 to 2020. We examine the impact of manager myopia on green technology innovation in companies.

Our study finds that manager myopia significantly inhibits green technology innovation in companies. However, when multiple large shareholders coexist and the proportion of institutional investors' holdings is high, it can alleviate the inhibitory effect of manager myopia on green innovation. Heterogeneity tests show that the impact of manager myopia on green technology innovation is relatively significant in non-state-owned and manufacturing companies, as well as in the electricity industry. Robustness tests demonstrate that our conclusions remain valid after using propensity score matching to eliminate endogeneity problems.

From the perspective of corporate governance, this paper incorporates managers' shortsightedness, multiple large shareholders and institutional investors' shareholding ratios into the same logical framework, analyzes their internal mechanisms, helps improve corporate governance, enhances green innovation capabilities and has strong implications for the implementation of national innovation-driven development strategies and the achievement of “carbon peak” and “carbon neutrality” targets.