Purpose: The aim of this paper is to examine how money laundering occurs through electronic gaming devices, the regulatory requirements for operators of electronic gaming machines, the issues of on-line versus land-based gambling and a discussion about ethics and social responsibility....

The increase in intangible asset ownership and the importance of capabilities as “assets” has brought a new perspective to the conventional balance sheet and to the valuation of the assets, the business and shareholder value. The rise and demise of the “dot.coms” emphasise the need to...