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  • Articles  (812)
  • Elsevier  (742)
  • Emerald  (70)
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  • Law  (812)
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  • Articles  (812)
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  • 1
    Electronic Resource
    Electronic Resource
    The 2003 Money Laundering Regulations (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 75-94 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Considers first the 1993 Money Laundering Regulations, which were introduced to implement the European Union's 1991 Money Laundering Directive and were addressed specifically to the financial sector; they were amended by the Second Money Laundering Regulations 2001 [sic] to include money transmission offices and bureaux de change, and the 2003 Regulations followed. Details the types of business which the Regulations cover, and continues with what the Regulations require: customer identification, record keeping and training. Focuses on the identification requirement, which means that the institution must have procedures for obtaining satisfactory evidence of identity from the customer.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621262
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  • 2
    Electronic Resource
    Electronic Resource
    Money laundering: what will criminal elements think of next? (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 122-126 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Introduces the USA's Food Stamp Program, which provides large amounts of money to poor people. Shows how this distribution system creates the potential for money laundering, through both the Electronic Benefits Transfer system and food stamp coupons, and the social costs of this misuse of funds. Points out that financial institutions are in a unique position to help the Food and Nutrition Service and law enforcement agencies combat this misuse, by identifying suspicious activities. Highlights six cases relating to food stamp trafficking; these illustrate how money laundering was involved and how financial institutions' Know Your Customer/Customer Due Diligence policies and Suspicious Activity Reports can be used to minimise it.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621136
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  • 3
    Electronic Resource
    Electronic Resource
    Indicators of hawala operations and criminal abuse (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 168-172 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Indicates the importance of the Informal Value Transfer System (IVTS) and hawala in particular as a means whereby immigrant workers can send remittances to their home countries, and the reasons for suspecting that these systems can be used to transfer funds which support terrorist activities. Lists the indicators of IVTS activity. Lists and discusses the possible indicators of criminal abuse: different charging, recording or collection methods for some clients, some large transactions not recorded, large sums transferred daily or from a single customer, unusual or unsound transactions, and transfers to traders or companies engaged in a very different kind of business or in illegal activities. Argues that a large daily turnover may be the most important indicator, since this can indicate that money is going out one door in order to come back through the other, which means money laundering.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621145
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  • 4
    Electronic Resource
    Electronic Resource
    The fight against money laundering in Hungary (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 186-192 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the history and procedural system of anti-money laundering regulation in Hungary, which was the first of the former Warsaw Pact countries to accept regulations which established a legal background to the fight against money laundering, and to classify it as a crime in its own right. Describes the Penal Code statutes and the Law on the Prevention and Interception of Money Laundering, and indicates the problems involved in accurately defining relevant offences, which now include that of neglecting to report cases of money laundering. Concludes that the continued spread of organised crime in Hungary is worrying, and that control of money laundering is in the country's interests: Hungary is neither small nor large enough to tolerate it.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621118
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  • 5
    Electronic Resource
    Electronic Resource
    Placing bankers in the front line (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 215-219 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Shows how international standards and codes are increasingly addressing the integrity underpinnings of the international financial system, focusing on evolving standards for preventing money laundering, and relates these to the work of the International Monetary Fund's Monetary and Financial Systems Department. Lists these reference points as: the revised 2003 Basel FATF 40 Recommendations; the Basel, IOSCO and IAIS Core Principles and the revised Basel Capital Accord or Basel II; the Sarbanes-Oxley Act in the USA; the OECD Principles of Corporate Governance; and recent UK legislation - the Financial Services Act 2000 and the Proceeds of Crime Act 2002. Outlines recent developments in each of these laws and codes as they affect the banking system.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620966
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  • 6
    Electronic Resource
    Electronic Resource
    Assessing the impact of the USA PATRIOT Act on the financial services industry (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 243-251 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines the requirements of the PATRIOT Act of October 2001; together with subsequent legislation, it has led to a dramatic increase in surveillance activities affecting both traditional financial institutions and the newer types known as Money Service Businesses. Lists its demands, that all financial institutions: establish a more formal anti-money laundering programme with a compliance officer, implement an employee training programme, file Suspicious Activity Reports, verify new customers' identities etc. Indicates the cost to the financial services industry of compliance. Concludes that, given the massive quantities of information collected, even the best technology may not ensure that the tiny minority of terrorist traces actually get followed up
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620939
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  • 7
    Electronic Resource
    Electronic Resource
    Malta's role in the international fight against money laundering (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 263-270 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Begins by putting Malta into perspective as one of the ten states that joined the European Union in 2004 and the one with the smallest area; its geographical position at the crossroads of the Mediterranean Sea makes it a target for drugs dealing, smuggling and illegal immigration. Describes the Malta Stock Exchange, and its role in anti-money laundering. Outlines the Prevention of Money Laundering Act and the work of the Financial Intelligence Analysis Unit (FIAU), a government agency charged with combating money laundering; among its duties of managing relevant information, it receives reports of suspicious money laundering transactions. Indicates the international affiliations of the FIAU with similar bodies. Concludes that Malta has acted swiftly in combating terrorist financing and money laundering.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620984
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  • 8
    Electronic Resource
    Electronic Resource
    Australia's response to the FATF's 2003 40 Recommendations (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 297-304 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines the Recommendations of the Financial Action Task Force (FATF) Anti-Money Laundering Recommendations, which go well beyond the 1996 version: they are prescriptive and detailed, and they expand reporting bodies to many non-financial businesses, focusing on the high-risk areas of customer due diligence and establishing cross-border correspondent banking relationships. Describes the Attorney General's response. Indicates the problems for Australia's compliance with the Recommendations: lack of control of over small businesses and over amateur sleuths who have access to personal details, implementation of a risk-based system; developing a an identification system acceptable to Australians that does not make identity theft even easier, and the fact that the system is so complicated and costly that non-compliance becomes a big issue.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620849
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  • 9
    Electronic Resource
    Electronic Resource
    China: anti-money laundering in a foreign exchange area (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 335-338 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Focuses mainly on how China's State Administration of Foreign Exchange (SAFE) monitors cross-border capital flows and, since 2003, is mandated to combat transnational money laundering. Outlines other legislation since the 1990s which is aimed at preventing money laundering. Discusses the practical aspects of anti-money laundering in China, and international cooperation in the form of training and technical assistance. Indicates the achievements of SAFE in uncovering important cases involving underground money houses and illegal foreign exchange transactions; 65 cases of violation of foreign exchange regulations have been dealt with by SAFE between March 2003 and September 2004, while many more cases have been transferred to the public security departments.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510735301
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  • 10
    Electronic Resource
    Electronic Resource
    Threshold transaction disclosures: access on demand through latent disclosure rather than reporting (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 328-334 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Distinguishes between the two normal methods of reporting suspected cases of money laundering to the authorities, usually a financial intelligence unit (FIU): a suspicious transaction report (STR) or a cash transaction report (CTR), the latter occurring when the amount of cash exceeds the threshold figure. Points out problems in CTR, mainly that it is only relevant at the placement stage of money laundering. Considers a system of threshold transaction disclosures as a possible compromise; this would cover all transactions over the threshold, not just cash. Suggests an "access on demand" system as a hybrid variety of threshold reporting. Concludes that threshold disclosure can be an effective low-cost solution to the evolving practice of money laundering.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620911
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  • 11
    Electronic Resource
    Electronic Resource
    Using data mining to detect crop insurance fraud: is there a role for social scientists? (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 24-32 
    Details
    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Defines data mining as the extraction of potentially useful information from large databases. Shows how data mining can be applied to detecting anomalous behaviour in American agriculture and thus support the Risk Protection Agency in its compliance mission to detect fraud in crop insurance, using corn as the crop studied and percentage of acres harvested as the key indicator for "proof of concept". Indicates potential areas of improvement, such as the development of a single data warehouse, and the role of social scientists with knowledge of data analysis and agricultural management. Concludes that data mining could be more effective than the current technique of random selection for investigation of individual entities.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510625052
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  • 12
    Electronic Resource
    Electronic Resource
    Fraud in US organisations: an examination of control mechanisms (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 88-95 
    Details
    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Focuses on a type of white-collar crime known as occupational fraud, which is estimated to amount to 6% of total revenues in the USA. Describes the control mechanisms that US organisations use to control and prevent this crime, including background checks, internal and external audits, and more recently, the use of anonymous reporting aimed to make employees turn in fraudulent co-workers. Reviews the literature on this topic and describes the methodology used in the research, which examines the four types of control mechanism. Concludes that the study validates previous research in finding that the direct costs of occupational fraud are extensive, that there exist related societal effects which are however unmeasurable with any accuracy, that virtually no US organisational setting is immune from internal fraud, and that a variety of measures are needed to control this crime.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510625070
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  • 13
    Electronic Resource
    Electronic Resource
    How to combat business failures (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 178-184 
    Details
    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Analyses, from reported cases, the causes of failures in business and the lessons that can be learnt. Explains risk management and insurance, the differences between salaried employment and self-employment, business size, borrowing and financing the business. Gives some case studies which focus on lending to property developers and covers issues relating to the business of the developer, loan recovery, overcommitment and damage limitation, and borrowing to repay past debts. Concludes that lenders in these cases seemed relatively unconcerned with borrowers' abilities to run their businesses properly, why they wanted the money, or the success of the businesses; they were satisfied with sureties of property as security, while judges seemed reluctant to penalise their irresponsibility. Recommends how this should be remedied.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624891
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  • 14
    Electronic Resource
    Electronic Resource
    A guide to money laundering legislation (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 9-18 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes the greatly extended UK legislation to prevent money laundering, which is defined as the process by which the proceeds of crime and the true ownership of those proceeds are changed so that the proceeds appear to come from a legitimate source; the three stages of the money laundering process are placement, layering, and integration. Details the provisions of the Proceeds of Crime Act (POCA) 2002, including substantive money laundering offences pursuant to POCA and to the Terrorism Act 2000, "failing to report" offences, and "tipping off" offences. Outlines the Money Laundering Regulations (MLR) 2003, which place additional anti-money laundering administrative requirements on organizations undertaking specified regulated activities. Discusses how POCA and the MLR affect disclosure and legal privilege, and the practical effects of POCA and MLR on professionals such as finance organizations, estate agents, casinos and barristers.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621271
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  • 15
    Electronic Resource
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    Definitional analysis: the war on terror and organised crime (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 19-36 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the relationship between organized crime and terrorism; this is an important area of research in the development of legal and other means for control both of them. Analyses paradigms of organized crime: as nationwide conspiracy, as an avenue for upward social mobility of disadvantaged ethnic groups, and as state-organised crime or white-collar crime. Proposes the view that in fact organisations like the Mafia should be regarded as "disorganised crime". Explains various theories about the nature of terrorism: the instrumental approach, organisational process theory, world system theory, and military theory. Concludes that the distinction between organised crime and terrorism is less clear, since terrorists use the methods of organised crime in order to fund their activities, while organised crime groups often resemble cellular terrorist structures.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621217
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  • 16
    Electronic Resource
    Electronic Resource
    New trends in money laundering - from the real world to cyberspace (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 48-55 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes the traditional money laundering methods of physical currency smuggling and the more common use of financial and other institutions. Shows how the pressure on vulnerable institutions to ensure control of conventional money laundering has induced criminals to expoit the potential of electronic money. Lists the advantages of electronic money for laundering: it has no bulk, is easily transferred, and is anonymous. Discusses how internet banking and internet casinos allow criminals to launder electronic money. Indicates the need for effective counter measures to these illegal practices, the work of the Financial Action Task Force on Money Laundering, and the difficulty of controlling the popular pastime of internet gambling in the USA.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621253
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  • 17
    Electronic Resource
    Electronic Resource
    Bank secrecy in Australia: terrorism legislation as the new exception to the Tournier (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 56-65 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Questions the cost effectiveness of Australia's legislation after 9/11 to combat terrorism by forcing banks to disclose terrorism finance to law enforcement agencies, citing evidence from the USA as well as Australia. Contends that this legislation constitutes a breach of the traditional bank/customer confidence, and is anyway ineffective because it simply leads to a flood of data which is apparently impossible to interpret. Outlines the provisions of the Suppression of the Financing of Terrorism Act 2002, and of the 40 Recommendations (2003) of the Financial Action Task Force on Money Laundering, and makes reference to the Tournier Case of 1928, which set out exceptions to the bank's contractual duty of confidence.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621190
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  • 18
    Electronic Resource
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    Ethics in Nigerian banking (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 66-74 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the unethical practices of Nigerian banks from a historical perspective. Traces concern over unethical behaviour in banking back to the emergence of indigenous banks in colonial Nigeria, with the 1952 Nigerian Banking Ordinance as the foundation of later regulations aiming to improve banking standards. Moves on to the Structural Adjustment Programme (SAP) which was set up in 1986 by the military government of President Babangida; this was a series of measures which the Government was compelled to take to achieve Balance of Payments stability, and deregulation of the banking system was an integral part of it. Shows how SAP led to a great increase in the number of banks and facilitated arbitrage possibilities which have allowed perhaps the most notorious unethical practice of Nigerian banks, round tripping. Details the types of unethical practice which the banks use and concludes that Nigerian banking remains full of such practices, which arguably reflect the general degree of corruption in the country.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621226
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  • 19
    Electronic Resource
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    Prosecutorial challenges in freezing and forfeiting proceeds of transnational crime and the use of international asset sharing to promote international cooperation (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 104-114 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Argues that confiscation of criminals' assets is an effective and justifiable way of depriving them of the proceeds of crimes such as drug trafficking. Describes the challenges facing confiscation and the reasons why there has so far been only modest success in this. Refers to legal cases in the Cayman Islands as an illustration. Distinguishes between the conviction-based approach and the civil or in rem forfeiture method, and illustrates use of the latter in the USA, the Cayman Islands and the UK. Discusses the justification for the reversal of proof in forfeiture cases. Considers the civil and in rem forfeiture procedures as countermeasures to the special case of terrorism. Cites the Geneva Convention as an example of global law enforcement in order to overcome problems of mismatch between different countries' regimes, and points out the effectiveness of mutual legal assistance treaties (MLATs) as methods of legal assistance and cooperation. Contends that since all states have an obligation to combat organised crime, each state also has a moral right to share in the forfeited proceeds of these crimes.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621109
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  • 20
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    Curbing financial crime among Third World elites (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 371-381 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes how African, Asian and Latin American elites - whether politicians, civil servants or businessmen - oppress and exploit their peasant populations by extorting commissions on foreign loan contracts and depositing the money in overseas banks; it is estimated that $20 billion leaves Africa in this way each year. Lists, alphabetically by country, examples of corruption in Africa; there are shorter lists for Asia and Latin America. Goes on to questions of how do those in power steal this wealth, why do they steal so much and with such impunity, and where do they hide it. Discusses the consequences of corruption, how international banking institutions should continue to freeze and publicise these accounts, and recommends ways that the international community could attack the corruption problem.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620920
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  • 21
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    The war on terror - future trends (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 104-111 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes the anti-terrorist regime in the UK, and how the law has changed since the 19th century, with reference to the 1974 Prevention of Terrorism Act and its followups. Shows how financial interdiction has gradually become a central part of the struggle, culminating in the 2002 Proceeds of Crime Act. Discusses the international aspect of the struggle against Islamic terror, and in particular how it should be regarded as an information war, which is currently being lost. Uses the precedent of the struggle against Nazism to suggest that the main plank of anti-terror policy should be the countering of the terrorist's ignorant and unachievable demands with a campaign of objective information dissemination; financial measures are a way of buying time rather than winning the war.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624927
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  • 22
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    Creating a corruption-free zone through legislative instruments: some reflections on Lesotho (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 185-191 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines Lesotho's institutional framework for combating corruption: this is the Prevention of Corruption and Economic Offences Act No. 50 of 1999, which established a Directorate on corruption and economic offences. Examines whether this law solves the corruption problem, and points out the Act's weaknesses: lack of definitional framework and of operational autonomy, and inadequate enforcement and sentencing. Mentions also its positive aspects, for example the provision for educating the public about corruption. Concludes that a regulatory and preventive instrument requires political will to achieve effective action; it also requires sufficient expertise and calibre to overcome often sophisticated and well connected criminals.
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    URL: http://dx.doi.org/10.1108/13590790510624882
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  • 23
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    The European Anti-Fraud Office (OLAF) (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 120-122 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines the function of the European Anti-Fraud Office, known as OLAF and created in 1999: to protect the finances of the European Commission by fighting fraud, corruption and other irregular activities. Describes it as a "First pillar" entity in the Community structure which has statutory independence and the power to investigate, interview office-holders and secure documents not just within the Commission but within all other European Union (EU) institutions. Explains why OLAF is necessary to protect the budget: this is substantial at Euro 100 billion, it is at greater risk than national budgets from criminals bent on agricultural trade fraud, tax evasion, cigarette smuggling and so on, and the finances of the EU are a highly complex matter.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624936
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  • 24
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    Law enforcement challenges in hawala-related investigations (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 112-119 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Defines hawala, which in Arabic means "transfer"; what distinguishes it from other fund transfer methods is its informality, reliance on trust and networks, and lack of records. Describes how it can be used to finance terrorism and launder money, evade tax and so on. Discusses the many problems for law enforcement arising from the lack of records in hawala, or sometimes an excess of confusing records, and the mix of various businesses which tend to coexist with hawala transactions; also linguistic issues, cultural and legal or administrative differences between communities and countries, and "benami" accounts, which are false name or nominee accounts often accepted in ethnic groups that also engage in hawala. Concludes that the success of law enforcement efforts to solve cases depends on international cooperation, but that this is not always forthcoming; excessive zeal may sour working relationships, and it may not be easy even to know whether policies are working.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624963
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  • 25
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    The risk of being sued by those damaged by regulatory or enforcement action: over-regulation of financial services? (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 246-250 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the impact of regulatory and enforcement action on banking and financial services, focusing on Switzerland, which is one of the most developed financial centres. Describes the recent increase in legislation which introduces corporate criminal liability, plus the far-reaching Money Laundering Ordinance with its stronger due diligence requirements. Points out that in the field of financial services, liberalisation and globalisation have been met with more rather than less regulation. Concludes that, while greater regulation can be viewed as a reasonable price to pay for globalised financial services, the over-regulation of Swiss financial services needs to be rationalised.
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    The development of international regulatory associations (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 264-266 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes the four main international regulatory standard setters: the Basel Committee for Banking Supervision, the Financial Action Task Force on Money Laundering (FATF), the International Association of Insurance Supervisors (IAIS) and the International Organization of Securities Commissions (IOSCO). Considers what these regulatory associations are doing in the context of the globalisation of business using the internet and information technology. Discusses issues covered by the organizations at a recent International Monetary Fund (IMF) conference: this covered barriers to cooperation between supervisors and how the IMF could help the international trendsetters improve this cooperation.
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    Risks to financial intermediaries and those who give advice on handling other people's wealth (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 267-271 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Illustrates the formidable obstacles facing an attorney who acts as a financial intermediary in US narcotics and other cases where forfeiture charges may be brought. Summarises the lengthy history of two cases in the 1990s involving a renowned US attorney, F. Lee Bailey; in the one case he acted as a financial intermediary during a criminal proceeding and in the second simply sought to be compensated for legal services rendered. Recounts how the decisions in Florida and Massachusetts resulted in his being held in contempt of court and effectively ended his career; one of them led to his imprisonment.
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    Anti-dumping measures and China (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 272-289 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Defines dumping as the sale of goods onto the market of an importing country at less than their normal value on the domestic market, and explains the economic rationale behind dumping. Reviews the origin of anti-dumping laws, and the objectives of applying anti-dumping duty legislation to non-market economy countries, with reference to European Union (EU) anti-dumping measures against China; the latter is still viewed as a non-market economy. Indicates the impact of the EU anti-dumping campaign on Chinese industries and legal strategies for challenging the EU anti-dumping campaign. Concludes that the campaign is unfair and should now recognise the progress of economic reform in China, which since 2001 is a member of the World Trade Organization.
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    Online crimes and advance fee fraud in Nigeria - are available legal remedies adequate? (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 159-167 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines why advance fee fraud, or "419", named after section 419 of the Criminal Code, is so prevalent in Nigeria, and how it centres around unemployed young people in cyber-cafes, as well as more competent computer criminals. Explains how the scam works: typically a victim is chosen and contacted with the prospect of getting a slice of a huge sum of money in return for sending a "processing fee", which is of course appropriated by the fraudster. Describes the Advance Fee Fraud and Other Fraud-Related Offences Decree (which was made during the era of the military government), the Economic and Financial Crime Commission (Establishment) Act 2004, the Money Laundering (Prohibition) Act, and other laws. Discusses how adequate these laws are, and what additional measures can be taken.
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    The penalisation of tax violations and criminal tax offences in Slovenian law (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 173-177 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Lists the most important statutes relating to tax in the Republic of Slovenia since the country became independent in 1991; only those are included which include sanctions for violation of their regulations. Discusses the penalties, which are fines; how people are deprived of any financial advantage they have gained as a result of tax violation; bodies which are competent to decide on tax violations; and an example of a violation. Moves on to criminal tax offences, which are part of the Slovenian Penal Code: these include tax evasion and smuggling. Concludes that although the Penal Law is mostly in line with modern European trends, Slovenia's entry into the European Union means that protection of EU financial interest will be necessary, and indicates other reforms in tax violations law.
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    Anti-money laundering activities of financial institutions in Taiwan (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 178-185 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the history, content and shortcomings of the 2003 Money Laundering Control Act of Taiwan, with two case studies involving money laundering (by the Yeh brother and Mr Chen, and by Mr Tzeng). Begins with the history of money laundering since Taiwan opened its financial markets in 1980, culminating in the 1996 Money Laundering Control Act, which was the first specific legislation of its type ever enacted by an Asian country. Details the provisions of the 2003 Act, including the requirements for financial institutions to ascertain clients' identities and to establish systems for detecting suspect financial transactions and preventing money laundering. Shows how the Money Laundering Prevention Center is enforcing the Act, how international cooperation is allowed for, and how institutions must operate Know Your Customer and Know Your Employee schemes. Indicates the need for still better regulations, and for improved training of financial institution employees so that the regulations can be effectively implemented.
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    How terrorists exploit gaps in US anti-money laundering laws to secrete plunder (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 200-214 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Shows how terrorists finance their operations from crimes like immigration benefit fraud, cigarette smuggling, kidnapping and drug trafficking, and also petty crimes like benefit card theft, identity theft and welfare benefit fraud; this is especially easy if they avoid the banking system and use a cheque cashing business. Concludes that legislators and regulators need to plug gaps in existing anti-money laundering legislation, by regulating cheque cashers more aggressively and enlisting help from traditional banks; banks should identify individuals making cash deposits into bank accounts, identify money transmitter clients, and close accounts of clients who are not licensed; and law enforcement agencies should look more strategically at Suspicious Activity Reports filed by banks.
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    The risks for financial intermediaries and advisers in Germany (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 220-226 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines new legislation against money laundering: 2002 was a very active year which saw the Law on Combating International Terrorism, the Fourth Act on the Advancement of the Financial Market, and the Law on Combating Money Laundering and International Terrorism. Shows how these add new duties to existing obligations to identify customers, store the details and notify the authorities of possible money laundering, and they also widen the group of professions subject to these obligations. Discusses the duties of professionals dealing with assets: identification duties, recording duties, reporting duties, and structural duties. Describes criminal liability in cases of non-compliance with reporting duties or being in breach of private secrets; administrative liability; and liability of obliged persons by civil law. Concludes that in fact the new liability is generally limited to grossly negligent and intentional behaviour.
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    Technology and intelligence (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 227-242 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes the impact of technology on intelligence, which means that vast amounts of data can now be stored, accessed and securely sent and received. Shows how intelligence-led policing combines with suspicious activity reports (SARs) and cash transaction reports (CTRs); it is the basis of the UK's National Intelligence Model, which is charged with ensuring that information is fully processed. Describes Australian case studies which illustrate the proactive use of information technology and intelligence in law enforcement; they feature the Australian Transactions Reports and Analysis Centre (AUSTRAC) and its use of data mining and wire transfer monitoring.
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    The suspicious transactions reporting system (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 252-259 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Traces the history of the important obligation of financial systems and other vulnerable professions to report any suspicious transactions in order to combat money laundering. Contrasts the 1988 Statement of Principle of the Basel Committee on Banking Regulations and Supervisory Practices, which did not oblige banks to report suspicious transactions (reflecting the then deeply rooted concept of bank secrecy) with the 10 June 1991 EC Council Directive, which stipulates mandatory reporting. Shows how the institutions mandated to report suspicious transactions have widened out from banks to non-bank financial institutions, and thence to non-financial institutions. Outlines criteria for suspicious transactions, the work of Financial Intelligence Units, and implementation of suspicious transactions reporting in some European Union countries.
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    An inter-temporal model of dirty money (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 260-262 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Presents a basic model by which a representative agent chooses how to allocate his savings optimally between money of legal origin and dirty money; he holds the laundered dirty money, from which the money laundering process generates a positive transaction cost. Analyses the welfare of such an economy as a result of money laundering, also the conditions for reducing the incentives for this transforming of illegal into legal money: the incentive can be minimised if the effectiveness of anti-money laundering increases. Concludes that the welfare of an economy where there is only legal money is greater than one in which legal and illegal activities coexist.
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    Systems thinking about anti-money laundering: considering the Greek case (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 271-284 
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    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes some aspects of money laundering through the lens of systems terminology. Claims that this approach can give insights beyond those of the conventional "linear" methodologies, and gives the American dominance of the Financial Action Task Force as an example. Sees money laundering and anti-money laundering as coupled activities, subsystems each of which stimulates the other to expand its own powers within its particular domain, so that the harder that anti-money laundering pushes, money laundering pushes back. Relates this to how the suspicious transaction reporting system works in the Greek context and recommends improvements. Argues that anti-money laundering is not a "solution" to the "problem" of money laundering, and that there can be no solution: money laundering is as old as money itself.
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    De-listing from NCCTs and money laundering control measures: a banking regulation perspective (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 320-327 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Analyses from a banking regulation perspective the general experience of 23 countries that were initially listed as non-cooperative countries and territories (NCCTs); this group did not meet some or most of the 25 criteria developed by the Financial Action Task Force (FATF) on money laundering and based on 40 recommendations setting out the anti-money laundering framework. Highlights the 25 criteria, shows the ones missed by each of the 23 countries, discusses how de-listed countries successfully addressed these criteria through further bank regulation, and concludes with a detailed application to the path taken by one of the countries, Lebanon.
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    Dead fish across the trail: illustrations of money laundering methods (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 305-319 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Uses examples from US case law to illustrate how money laundering has been attempted in the past. Details a large number of specific methods: cash couriers, cash conversion, safe deposit facilities, credit cards, foreign bank accounts, alternative or parallel remittance systems, trusts, precious metal and gems, art and antiques, expensive lifestyles, fictitious loans, real property, cars, boats and planes, stocks and bonds, bearer bonds, casinos, negotiable instruments, cash for cheque exchanges, business, investment funds, non-profit organisations, shell corporations, and working capital for a criminal enterprise. Also indicates the factors influencing choice of money laundering methods: the amount of money to be laundered, the availability of professional services from people willing to be involved, the scope for intimidation or corruption of professionals, and so on.
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    The regulatory failure: the saga of BCCI (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 346-353 
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    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Analyses where the auditors and regulators went wrong in the attempting to prevent the collapse of the Bank of Credit and Commerce International (BCCI) in 1991; the Bank was dogged by rumours of money laundering and dubious practices, and the result was the loss of many jobs and bank deposits. Looks at the roles of Price-WaterhouseCoopers, who became sole auditors of BCCI in 1988, and of previous auditors Ernst & Young. Criticises the regulatory performance of the Bank of England, in particular the lack of communication between it and Price-WaterhouseCoopers. Suggests that an independent banking regulator is needed in the UK based on a new statutory regulatory structure, and that the 1987 Banking Act may have prevented the Bank of England achieving effective regulation.
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    An evaluation of money laundering policies (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 339-345 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Considers evidence of the costs and benefits of money laundering compliance activity within the UK, in light of the fact that despite the UK's particularly assiduous compliance, it remains on the list of identified money laundering countries. Outlines the evidence for the existence of money laundering in the UK: £25 billion is a possibly realistic figure for the amount actually laundered, a figure which is less than 1% of total funds handled by the financial system, although some funds appear to be going into property and other avenues which avoid the banking system. Compares the likely costs and benefits of regulation compliance, which is notoriously difficult. Concludes that the costs of compliance are not negligible, and that there is a need to understand more clearly both the objectives of legislation and the amount of money laundering activity taking place.
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    Financial supervisory unification and financial intelligence units (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 354-370 
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    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines the relationship between two recent developments in regulation and supervision of banking, financial and insurance markets: unification of supervision, and the establishment of financial intelligence units (FIUs) in many countries. Analyses FIUs, using a Financial Authorities Concentration Index to measure concentration of supervisory powers, and an alphabetical listing by 68 countries of their supervisory authorities. Asks whether creation of FIUs could be an obstacle to consolidation of supervision, with a tradeoff between the two. Lists by country its FIU's title, type of institutional model (administrative, judicial or law enforcement) and the principal official concerned. Concludes that the creation of FIUs has so far not caused friction with the current consolidation process of financial supervision.
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    Justifying the civil recovery of criminal proceeds (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 8-23 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines the trend to use standalone civil forfeiture procedures as an alternative to criminal processes for removing the proceeds of crime, outlining the distinction in most legal systems between criminal and civil. Explains why civil recovery is preferred: the standard of proof is lower, requiring to be only beyond a reasonable doubt. Discusses whether these civil recovery proceedings breach the basic presumption of innocence in all rights-based legal systems, and whether they breach the double jeopardy rule at least in spirit. Indicates the need for research into whether civil recovery is in fact effective in impacting on criminal organisations and the factors likely to influence its effectiveness.
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    Identity theft: the US legal environment and organisations' related responsibilities (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 33-43 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses an organisation's responsibilities to mitigate the opportunity for identity theft, which is the criminal act of assuming the identity of another person with the expectation of gain; it is becoming the most pervasive financial crime today and resulted in the estimated loss of $221 billion worldwide in 2003. Indicates the methods used to steal identities and some of the US laws applicable to identity theft. Goes on to the increasing tendency among victims of identity theft to seek redress from third parties, including employers and other record keepers, for failing to protect their personal information. Makes recommendations for organisations to reduce the risks involved: enhance manual controls by destroying outdated records and restricting files to authorised employees, establish employee controls, enhance computer system controls, and consider insurance as a risk management tool.
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    China, globalisation and crime: a potential victim of its own prospective success? (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 44-52 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes corruption in China as accounting for 4-8% of its GDP and as such a restraint on the financial system's ability to carry out its basic functions, despite the undeniable dynamism of its emerging economy. Points out that globalisation depends on free capital movements between developed and underdeveloped countries and that it has electronic commerce at its heart, and both these facilities are being rapidly infiltrated by criminal organisations. Concludes that the current global political climate could make China a suitable target for both terrorists and protesters, and uses Russia as an example of a formerly Communist state dominated by corruption.
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    The effect of crime on macroeconomic adjustment (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 53-55 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes Colombia's experience over the last decade, during which the country benefited from discovery of a large oil deposit and from a general increase in capital flows to Latin America: the effect was to increase spending by government and private sector alike, with a resulting doubling of national debt, so that a sudden cessation of foreign capital inflow led to disastrous effects on growth and employment. Relates this to the continuing threat of irregular armies financed by illegal drugs, and assesses the intimidating effect of this on macroeconomic policy making. Argues that increased violence and armed opposition to a legitimate government destroys fiscal and human capital, creates serious disincentives to growth-enhancing local and foreign investment, and impedes macroeconomic reforms which are needed to handle events like a sudden stop in capital flows or deterioration in the terms of trade.
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    Does the punishment fit the crime? (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 56-65 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes anti-money laundering statutes within the US federal criminal code. Introduces the USA's Bank Secrecy Act (BSA), a record-keeping and reporting statute that also requires financial institutions to implement comprehensive anti-money laundering programmes; its enforcement authority is generally exercised through the Financial Crime Enforcement Network (FinCEN). Outlines the bank regulatory authority, administrative sanctions, civil money penalties, and the "death penalty", which is termination of a national bank's franchise. Discusses recent enforcement actions by FinCEN, the Department of Justice, and Federal banking agencies. Concludes that the apparent trend towards more substantial fines and other sanctions for BSA violations will probably accelerate for various reasons.
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    Economic crime - the financial system as a victim (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 66-68 
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    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines the ways in which economic crime uses the financial system to both commit the crimes and hide the proceeds, so that the ability of the financial system to create wealth is impaired by loss of trust in that system. Points out, however, that economic crime generates profits for participants in the financial system, not all completely unworthy. Gives an example of how individual institutions and a financial centre have been used for hiding ill-gotten gains: this is Jersey, which was used by former Nigerian President General Abacha and his associates. Indicates the investigations that have been made by regulators into how financial institutions have handled the proceeds of corruption, and the ways in which the financial system can be reformed, taking the Jersey Financial Services Commission as the example.
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    Combating corruption in Nigeria - bliss or bluster? (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 69-87 
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    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Defines corruption, which includes the practices of bribery, nepotism and misappropriation. Gives an overview of the corruption situation in Nigeria. Discusses its possible causes, which are seen to be rooted in sociocultural practices and the political and economic situation of the country; however, the greatest cause is the lack of political will to deal with it. Outlines recent efforts to combat corruption, including the establishment of the new Anti-Corruption Convention and the assistance of the United Nations and donor countries. Focuses on the Abacha case and its lessons, mentioning the specific challenges of global enforcement. Concludes that even the new democratic government's efforts to eliminate corruption are unlikely to be entirely successful.
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    Money laundering and income tax evasion: the determination of optimal audits and inspections to detect abnormal prices in international trade (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 123-130 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Presents a statistical auditing system which gives a methodology for statistical analysis of international trade prices. Discusses how this can help governments and international lending agencies, or internationally trading firms, determine the optimal level of audits and physical inspections of cargoes in order to detect abnormally priced imports and exports, using a cost - benefit approach. Applies a computer program to analyse transactions in any commodity between the USA and any other country, and describes the data set and methodology for determining upper and lower bound prices, using the inter-quartile range as the benchmark for determining abnormality. Presents results from earlier studies and gives an example of how the proposed statistical auditing system can be used.
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    The role of whistleblowers in the fight against economic crime (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 131-138 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the position of whistleblowers who report their suspicions of crimes like money laundering; individuals with inside knowledge are often crucial to fighting such crimes, but their own positions are far from strong. Asks who are the whistleblowers; they may be employees of the same company as the fraudster or money launderer, or they may be an auditor or accountant. Considers the pressures on them to remain silent: the threat of violence or of loss of employment. Shows how each of these threats needs to be countered if genuine whistleblowers are to be confident enough to disclose information: the necessary measures are witness protection programmes and specific employment protection measures for whistleblowers such as those in the 1998 Public Interest Disclosure Act.
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    Mapping the trails of financial crime (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 139-143 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Outlines a modelling approach which gives a powerful conceptual tool for both fact-finding and problem-solving, with the objective of defeating organised crime by prediction and prevention. Indicates all aspects that can give useful information about the financial system's functioning; these include the legal and organisational framework, professional expertise, economic analysis, sociological studies, and statistical analysis, and shows how they can be integrated to allow the setting out of a three-pronged kit of instruments - a map of possible transactions, a data set that can be organised heuristically for modelling, and a range of criteria for behaviour motivation.
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    Expert witness qualifications and selection (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 165-171 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Defines an expert witness as a specialist who uses special knowledge, skill, training or experience to provide testimony to aid the factfinder. Discusses the criteria and qualifications that should guide the selection of a forensic accounting expert witness. Outlines the areas of expertise within forensic accounting: investigative accounting, economic loss calculation, business and intangible asset valuation. Describes how the expert is matched to the engagement, using six examples; these include misappropriation of funds, business interruption, valuation of a business interest, construction contract damage, marital dissolution, and breach of contract. Refers to the Daubert and Kumho Tire cases, where expertise was challenged as "junk science", and considers the "beauty contest" choice between two similarly qualified and experienced practitioners.
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    The billion-dollar hedge fund fraud (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 172-177 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Explains the popularity of hedge funds as a convenient way to park pension fund and endowment fund money onshore or offshore in times of volatile stock and bond markets; as a result, hedge fund assets have risen to almost $650 billion. Relates this to why they are vulnerable to scams: they are largely unregulated and operate in secrecy, as the proprietary investment strategies of the manager cannot be revealed because of the added value they bring to the fund. Asks where the auditors were in cases of abuse, and gives examples of billion dollar frauds. Recommends measures to minimise risk of hedge fund fraud: put managers and staff under scrutiny for criminal convictions, perform due diligence and background tests, ensure proper audits, and meet with current fund clients.
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    Fraud as economic terrorism: the efficacy of the Nigerian Economic and Financial Crimes Commission (2004)
    [S.l.] : Emerald
    Journal of financial crime 12 (2004), S. 144-164 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses Nigeria's efforts, especially through its Economic and Financial Crimes Commission (EFCC), to meet the requirements of the global Financial Action Task Force on money laundering and other financial crimes; the paper updates an earlier one by A. C. Chukwuemerie. Reviews the related literature and outlines the magnitude of fraudulent activities in Nigeria. Describes the functional mechanisms for fighting fraud prior to the establishment of the EFCC, the functions and powers of the EFCC (Establishment) Act 2002, its offences and penalties, asset and property forfeiture, and declaration of assets and properties. Cites anecdotal evidence of the Commission's and other agencies' crackdown on fraud, and makes recommendations for strengthening the code of honour through a fraud prevention programme.
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    Placing bankers in the front line: the secondary liability of bankers for their customers' regulatory contravent (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 200-208 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes how the 1986 Financial Services Act gives the FSA power to pursue not only those breaching its rules but others who become involved in breaches by being "knowingly concerned"; the FSA can apply to the courts for an injunction or for a restitution order, and if the person is in fact a bank it has a new extra-judicial power to make it disgorge the profits and/or compensate for the loss. Explains at length what "knowingly concerned" means in the context of the criminal and civil law. Shows how banks are now under significant obligation to obtain information about their clients, and this results in knowledge for the purpose of "knowingly concerned" liability; they also have to report suspicions of money laundering and generally cooperate with the FSA.
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    URL: http://dx.doi.org/10.1108/13590790510700599
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    Third party liability: the risk of being sued by those damaged by regulatory or enforcement action (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 209-216 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Raises the problem for a bank asked by a third party to freeze the funds of a customer, with special reference to New Zealand; the bank faces liability whichever decision it makes. Mentions the Royal Brunei Airlines and Twinsectra cases, and details a case study (US International Marketing Ltd v National Bank of New Zealand) where the bank refused to transfer a customer's funds because of a third party request; the customer's appeal was upheld. Concludes that banks must have "sufficient factual foundation" before they can refuse to comply with a customer's request for a transfer of funds.
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    Financial and economic sanctions - from a perspective of international law and human rights (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 217-220 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses the use of economic sanctions against terrorism and organised crime. Focuses on the low evidentiary threshold adopted by the United Nations Security Council's Resolution 1267 to freeze the assets of those associated with al-Qaeda, with the result that some individuals and organisations have found themselves unjustifiably subject to sanctions like frozen assets or travel bans. Considers what is needed to strike the right balance between effectiveness in combating terrorism and protection of individual rights of alleged terrorists, concluding that a satisfactory level of evidence and a proper legal defence are necessary principles.
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    Advising the Serious Organised Crime Agency: the role of the specialist prosecutors (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 251-263 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Introduces the UK's Serious Organised Crime Agency (SOCA), which was set up in February 2004 and aims to reduce the profit incentive on serious crimes, disrupt criminal enterprises and increase the risks to criminals; it will be advised by specialist prosecutors. Outlines the contents of "One Step Ahead", the Home Office consultation paper, which expects much more from the specialist prosecutors than presently is provided by the Crown Prosecution Service (CPS). Anticipates that the specialist prosecutors advising SOCA will run into problems similar to those currently facing the CPS whenever covert intelligence has been obtained, and recommends measures such as the employment of telephone intercepts as a source of evidence.
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    International initiatives against corruption and money laundering: an overview (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 221-245 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines in detail the various international, legal, policy and institutional principles to deal with money laundering and corruption. Begins with the many United Nations (UN) initiatives: the 1988 Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, 2000 Convention against Transnational Organised Crime, Convention against Corruption, Convention for the Suppression of the Financing of Terrorism, Global Programme against Money Laundering, Global Programme against Corruption, Global Programme against Terrorism, Global Programme against Transnational Organised Crime, and Global Programme against Trafficking in Human Beings. Moves on to the Financial Action Task Force on Money Laundering, the Asia/Pacific Group on Money Laundering, the Inter-governmental Action Group against Money Laundering in West Africa, the Egmont Group, Interpol, Organisation for Economic Cooperation and Development (OECD) initiatives, Basel Declarations, Council of Europe Convention/Directives, Europol, the African Union Convention on Preventing and Combating Corruption, Transparency International, and the Wolfsberg Initiative.
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    Regional and international cooperation in tackling transnational crime, terrorism and the problems of disrupted states (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 301-309 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Describes transnational terrorist groups in the Asia-Pacific region. Outlines the general problems facing cooperation within the East Asia and Oceania region because of its huge size and diversity, and explores regional cooperation in dealing with these criminal and terrorist networks; the Australian government has taken a leading role in combating both, although it has incurred distrust because of its close alliance with the USA. Contends that in fact there has been real progress in regional cooperation, especially if it is considered that awareness of the concept of transnational crime and terrorism was alien to the region until the mid-1990s; and further, the notion of intervening to assist a disrupted state would not have been countenanced a decade ago. Outlines two specific initiatives involving regional intervention in the Solomon Islands and Papua New Guinea.
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    The Canadian response to the Sarbanes-Oxley Act: managing police resources; a competency-based approach to staffing (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 327-330 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines how the Royal Canadian Mounted Police (RCMP) successfully implemented a tailor-made Human Resources (HR) management regime with fresh definitions of competences for the new Integrated Market Enforcement Teams (IMETs). Explains that the intention was to increase competences for investigation of white-collar crime in the wake of corporate scandals in the USA, and thus to restore investor confidence in Canada's capital market. Details the IMET pilot project, including selection of personnel from the RCMP for the six IMETs. Concludes that the new HR regime clearly has the ability to change how people are managed in the investigation field.
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    Disclosure, financial misconduct and listed companies: a critical analysis of the UKLA's continuing obligations regime (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 310-326 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines the continuing obligations regime imposed on listed public companies via the United Kingdom Listing Authority's Listing Rules, and how far this protects a company's shareholders against, for instance, financial misconduct by the company directors. Discusses each of the obligations: disclosure of information, regulation of transactions (including reverse takeovers and related-party transactions), production of credible financial information, communications with shareholders, directors, and buy-back of shares. Concludes that the regime is desirable, but there is need to maintain the balance between protection of investors and public without discouraging companies from going public and seeking listing.
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    Perceptions of tax fairness and tax compliance in Australia and Hong Kong - a preliminary study (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 331-343 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Discusses how important perceptions of tax fairness can be in forming tax-compliant behaviour in various jurisdictions, based on a crosscultural study of Australia and Hong Kong. Defines fairness and its relationship with legitimacy. Describes a tax survey questionnaire administered to business students, which is broken down by demographic data and includes extensive correlations between tax-fairness perception and tax-compliance behaviour. Concludes that legitimacy is a crucial normative influence in shaping how fair tax systems are perceived to be and how likely people are to comply with their tax obligations.
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    Tendency and responses to credit card fraud in Taiwan (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 344-351 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Analyses the factors in Taiwanese credit card fraud, and gives case studies in order to classify the main types of fraud; these include fraudulent use of other people's cards, credit card applications with forged documents, use of credit cards for illicit financing, looking for authorisation loopholes to conduct scams, and frauds committed by the staff at financial institutions. Outlines the government's solutions to the problem, including anti-counterfeit designs, legal tasks, fraud prevention mechanisms, establishing risk systems, management of merchants, and educational promotional activities. Concludes with recommendations for further action by government agencies, credit card companies, privileged stores, and cardholders.
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    Investigations: understanding data privacy (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 352-359 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Examines an often overlooked aspect of regulatory compliance in the transactional context, ie UK privacy laws. Looks at how they operate and reviews data privacy laws in the European Union: organisations, as "data controllers", have obligations to individuals as "data subjects", to disclose to them how data about them is being used. Discusses issues in compliance: notice and data disclosures, the legitimate grounds for data processing, data security, international data transfers, and registration of data processing activities. Concludes that data privacy, which was once thought a peripheral matter, now demands greater attention for all involved in prevention, detection and prosecution of financial crimes, as the performance of due diligence, construction of "data rooms" and other typical transactional tasks can all raise privacy issues.
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    Investor protection through administrative enforcement of disclosure requirements in prospectuses: Bangladeshi laws compared with their equivalents in India and Malaysia (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 360-384 
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    ISSN: 1359-0790
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Compares the approach to disclosure-based regulation of securities markets in Bangladesh with that of India and Malaysia. Describes the present administration of the disclosure regime in Bangladesh, which is split between the Registrar of Joint Stock Companies (RJSC) and the Securities and Exchange Commission (SEC); this mirrors the two sets of laws involved, company law and securities law respectively. Outlines the basic regulatory functions of securities law enforcement: the ability of investors to seek remedies against the infringements of disclosure requirements and the efficiency of the SEC in dispensing justice, and finds that both are weak in Bangladesh. Suggests that more effective regulation in Bangladesh is necessary and that the SEC should be free from government and other interference. Argues that preventive measures should for this reason be the preferred policy; these include investor education and regulatory verification before prospectus issue.
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    The new weapon for combating money laundering in the EU (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 115-121 
    Details
    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Comments on the Directive 2001/97/EC of the European Parliament and on the Amending Council Directive 91/308/EEC, both of them concerned with preventing use of the financial system for money laundering. Analyses the background of the 2001 Directive and the changes it makes compared to the 1991 EC Directive. Describes the 1991 Directive as a landmark in the fight against money laundering, but indicates why it is no longer effective: many states have already gone beyond its minimum standards, the Financial Action Task Force Recommendations have been revised, and the Amsterdam European Council Action Plan. Describes how the money laundering threat has evolved since 1991, including the shift from the traditional financial sector to non-financial professions or enterprises.
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    URL: http://dx.doi.org/10.1108/13685200510621163
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    The financing of terror in the age of the Internet: wilful blindness, greed or a political statement? (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 157-158 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Begins with the Staff Report to the National Commission on Terrorist Attack on the United States, which indicates the methods used to trace, seize and freeze terrorist assets, and the informal methods used by al-Qaeda to transfer money. Questions the amount of progress made since September 11 to freeze funds. Focuses on encryption technology and how it allows illegal use of the Internet in the form of cyber laundering and e-cash, and on the move by terrorists into narcotics production and trafficking - which is defined as nacre-terrorism. Describes efforts to proscribe cyber crime, including cyber laundering and cyber terrorism, including controls on privacy and encryption. Shows how business corporations can become involved with terrorism, including a case study on tanzanite.
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    Hawala and money laundering: a Malaysian perspective (2004)
    Bradford : Emerald
    Journal of money laundering control 8 (2004), S. 37-47 
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    ISSN: 1368-5201
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Law , Economics
    Notes: Defines "Hawala" as an Arabic word meaning "change" or "transform". Describes it as a system which goes back to 11th century India and allows money to be transferred around the globe without actual money movement or wire transfers, depending on a system of family, clan or ethnic connections. Outlines the benefits of hawala remittance as its cost effectiveness, reliability, efficiency, speed, and convenience for foreign workers who may be semi-illiterate and certainly not familiar with formal banking systems. Relates this to actual hawala money changers in Malaysia's Klang Valley, who provided the information for this article, and to the potential of the hawala system to facilitate money laundering and, ultimately, terrorism. Reports that Malaysia is a country named by the Pentagon as a country in which terrorists launder funds, and that it has implemented focused and wideranging measures to combat this menace.
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    Fishing safety policy and research (2008)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    Co-management of sea turtle fisheries: Biogeography versus geopolitics (2009)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    The need and practice of monitoring, evaluating and adapting marine planning and management—lessons from the Great Barrier Reef (2008)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    Estimating the economic impact of the Prestige oil spill on the Death Coast (NW Spain) fisheries (2009)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    Painting the floor with a hammer: Technical fixes in fisheries management (2006)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    Public awareness of marine environmental issues in the UK (2009)
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    Mobility of tropical tunas and the implications for fisheries management (2003)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    Implementing marine spatial planning: A policy perspective (2008)
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    Stakeholder participation in ecosystem-based approaches to fisheries management: A synthesis from European research projects (2008)
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    Topics: Energy, Environment Protection, Nuclear Power Engineering , Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition , Political Science , Law
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    Subsistence and small-scale fisheries in South Africa: A ten-year review (2006)
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    The formation of policy for protection of cold-water coral off the coast of Norway (2008)
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    Monitoring fishing mortality: Compliance in Norwegian offshore fisheries (2006)
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    Publication Date: 2006-09-01
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    Aquaculture and the poor—Is the culture of high-value fish a viable livelihood option for the poor? (2008)
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