ALBERT

All Library Books, journals and Electronic Records Telegrafenberg

X
feed icon rss

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
  • 1
    Electronic Resource
    Electronic Resource
    Investigations: understanding data privacy (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 352-359 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510700571
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 2
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 3
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 4
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 5
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 6
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 7
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 8
    Electronic Resource
    Electronic Resource
    An evaluation of money laundering policies (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 339-345 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620876
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 9
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510700599
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 10
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624855
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 11
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624837
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 12
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510700580
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 13
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000007303
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 14
    Electronic Resource
    Electronic Resource
    International initiatives against corruption and money laundering: an overview (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 221-245 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624828
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 15
    Electronic Resource
    Electronic Resource
    The development of international regulatory associations (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 264-266 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510735285
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 16
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624846
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 17
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624774
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 18
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510735294
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 19
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624800
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 20
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624783
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 21
    Electronic Resource
    Electronic Resource
    Tendency and responses to credit card fraud in Taiwan (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 344-351 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624792
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 22
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624819
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 23
    Electronic Resource
    Electronic Resource
    Systems thinking about anti-money laundering: considering the Greek case (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 271-284 
    Details
    ISSN: 1368-5201
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620993
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 24
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620867
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 25
    Electronic Resource
    Electronic Resource
    Dead fish across the trail: illustrations of money laundering methods (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 305-319 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000007305
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 26
    Electronic Resource
    Electronic Resource
    The regulatory failure: the saga of BCCI (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 346-353 
    Details
    ISSN: 1368-5201
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510735329
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 27
    Electronic Resource
    Electronic Resource
    Anti-dumping measures and China (2005)
    [S.l.] : Emerald
    Journal of financial crime 12 (2005), S. 272-289 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13590790510624873
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 28
    Electronic Resource
    Electronic Resource
    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 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620957
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 29
    Electronic Resource
    Electronic Resource
    The risks for financial intermediaries and advisers in Germany (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 220-226 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620975
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 30
    Electronic Resource
    Electronic Resource
    Technology and intelligence (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 227-242 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510621000
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 31
    Electronic Resource
    Electronic Resource
    Curbing financial crime among Third World elites (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 371-381 
    Details
    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
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 32
    Electronic Resource
    Electronic Resource
    The suspicious transactions reporting system (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 252-259 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620948
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 33
    Electronic Resource
    Electronic Resource
    An inter-temporal model of dirty money (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 260-262 
    Details
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510700552
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
  • 34
    Electronic Resource
    Electronic Resource
    Financial supervisory unification and financial intelligence units (2005)
    Bradford : Emerald
    Journal of money laundering control 8 (2005), S. 354-370 
    Details
    ISSN: 1368-5201
    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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/13685200510620858
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
    Paper (German National Licenses)
    Fulltext
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...