The article is devoted to formulation of theoretical principles and practical recommendations regarding organization and planning of the investigation of criminal offenses in the field of economic activity, which are committed with the participation (assistance) of law enforcement officers. The methodology for the article is chosen taking into account the purpose and tasks, object and subject matter of the study. The research results were obtained with the help of the following methods: dialectical; formal and logical; formal and legal; comparative and legal; historical and legal, complex analysis; analysis and synthesis; axiomatic; system and structural method. The obtained results of the study indicated that organization and planning of the investigation of criminal acts under consideration is a purposeful activity of the authorized bodies, which is carried out under the guidance of the investigator, detective of the pre-trial investigation body. These activities require systematic, comprehensive approach and must take into account a wide range of circumstances that can affect the process and results of the investigation: the nature of the criminal offense, access to the necessary financial, human and technical resources; the competence of the investigator, the detective; terms and deadlines for investigation and presenting materials to the court, establishing effective cooperation between competent authorities. The study highlights the peculiarities of the organization and planning of the investigation of criminal offenses in economic activities, when law enforcement officers are involved, and suggests directions for improving the effectiveness of their implementation.
Despite the unpleasant conditions, such as lower and insufficient wages, higher working hours, longer length of service, total absence of casual workers union, indirect employment aided by the bank’s top directors, etc., casual workers are highly committed in performing their roles and achieving their organizational goals. Neoliberal theory and Equity theory were used for guidance in this study. The study employed qualitative analysis style; Total of ten banks were selected as a sample of the study involving sixty participants who were all casual workers; twenty-four female and the remaining thirty-six were male, have been selected using purposeful sampling. Content analysis was used as the method of data analysis. The study shows some of the functions performed by the casual workers of Nigerian banks include quick client service, amenability to work, client care services, opening of accounts, marketing, and timely task completion. Others include furnishing prompt client service, being prepared to work, and finishing assignments on schedule., thus, the study concludes that despite the outstanding performance of casual workers in achieving their organizational pretensions, they’re largely exploited. The recommendation of the study is that employment should be grounded on fair stipend, safety at work and protection for casual workers, in short, work should encompass fairness, equivalency, and freedom of association. Also, Payment of the benefit accumulated by the casual workers should be linked directly between casual workers and their associations.
The MENA region, known for its significant oil and gas production, has been widely acknowledged for its reliance on fossil fuels. The dependence on fossil fuels has led to significant environmental pollution. Therefore, the shift towards a more environmentally friendly and enduring future is crucial. Thus, the current study tries to investigate the effect of green technology innovations on green growth in MENA region. Specifically, we examine whether the effect of green technology innovations on green growth depend on the threshold level of income. To this end, a panel threshold model is estimated for a sample of 10 MENA countries over the period 1998–2022. Our main findings show that only countries with income level beyond the threshold can benefit significantly from green technology innovations in term of green growth. Nevertheless, our findings indicate a substantial and adverse impact of green technology innovation on countries where income levels fall below the specified threshold.
This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.
With the outbreak of the COVID-19 pandemic in 2019, educational activities have faced significant disruptions, leading to a widespread adoption of online teaching and a transformation in the evaluation of teaching quality. Using CiteSpace visualization software, the study examines 1485 papers from the Chinese database of China Knowledge Network and 1656 papers from the English database of Web of Science (WoS) spanning the period from January 2013 to June 2023 as research samples. The findings reveal heightened activity in China and other countries research on teaching quality evaluation, moreover, research in both contexts predominantly comprises independent studies, supplemented by collaborative efforts. Notably, there is an increased focus on the exploration of online teaching quality evaluation, specifically delving into methodologies and systems. The emphasis has shifted towards students’ learning initiatives and a comprehensive evaluation of teachers’ work before, during and after class. While research in other countries has also identified new hotspots related to online teaching, the number of studies is comparatively limited. The study proposes the imperative need to update the evaluation criteria for online teaching and enhance the infrastructure of online teaching platforms. Additionally, it advocates for reforms in the evaluation systems of educational institutions and innovations of teachers’ instructional methods.
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