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Fighting economic crime during the pandemic: a Sri Lankan perspective
Abeyagoonasekera, Asanga - In: Journal of Financial Crime 29 (2022) 2, pp. 764-769
commitment to fight corruption is assessed with the pandemic environment and the policy decisions by the Government. Sri Lanka … was a detailed case study of how politicians exploited the pandemic environment to suppress democracy and move their semi … democracy and structural changes made to the constitution. The heavy militarization was a sign of departure of long …
Persistent link: https://www.econbiz.de/10014866081
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The implications for intermediaries in handling (innocently or otherwise) the proceeds of corruption
Tugendhat, Michael - In: Journal of Financial Crime 10 (2003) 1, pp. 91-93
Reports a case study concerning two individual defendants, SK and F, who were intermediaries in a case of large‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the circumstances in which intermediaries can be held...
Persistent link: https://www.econbiz.de/10014865218
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Global financial business and the implications for effective control of money laundering in offshore centres
Pratt, Richard - In: Journal of Financial Crime 10 (2003) 2, pp. 130-132
Discusses the effect of globalisation of financial markets, especially the effects of international initiatives to improved financial probity and stability in offshore centres, with Jersey as the specific example. Argues that the effect on offshore centres is always positive, and that...
Persistent link: https://www.econbiz.de/10014865223
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The misuse of corporate vehicles
Morgan, Talmai P. - In: Journal of Financial Crime 10 (2003) 2, pp. 133-134
Comments briefly on the OECD report on Guernsey as an Offshore Financial Centre, one which is emphatically not a Non‐Cooperative Country or Territory. Focuses on the misuse of corporate vehicles for illicit purposes, and outlines the main objectives of the Report to ensure proper access and...
Persistent link: https://www.econbiz.de/10014865224
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Compliance and anti‐money laundering regulation in France
Bardin, Geneviéve - In: Journal of Financial Crime 10 (2003) 2, pp. 135-136
Describes briefly how France has recently adopted stricter rules for compliance in the fight against money laundering, and the role played by regulatory authorities in improving compliance; France was the first country to implement the FATF Recommendations in 2001, it has widened the scope of...
Persistent link: https://www.econbiz.de/10014865225
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The responsibility for handling proceeds of corruption in Polish criminal law
Bojarski, Janusz - In: Journal of Financial Crime 10 (2003) 2, pp. 146-152
to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are … Articles 109‐113 of the Polish Criminal Code. Concludes that the laws against both corruption and money laundering indicate …
Persistent link: https://www.econbiz.de/10014865228
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An appraisal of the Nigerian Corrupt Practices and Other Related Offences Act 2000 as an instrument against financial crimes
Chukwuemerie, Andrew I. - In: Journal of Financial Crime 10 (2003) 3, pp. 275-294
, pointing that conspiracy or attempt to commit corruption is now as culpable as the offence itself. Assesses how workable the …
Persistent link: https://www.econbiz.de/10014865240
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International controls of corruption: recent responses from the USA and the UK
Johnstone, Peter; Brown, George - In: Journal of Financial Crime 11 (2004) 3, pp. 217-248
corruption in particular. Traces the long history of corruption and attempts to suppress it, and defines the terms bribery and … corruption. Looks at the US legislation against corruption, focusing on the Racketeer Influenced and Corrupt Organizations Act … Enforcement Act (FIRREA) 1989 and most recently the PATRIOT Act 2001, which covers corruption as part of a wider response to the …
Persistent link: https://www.econbiz.de/10014865270
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Exotic embezzling: investigating off‐book fraud schemes
Buckhoff, Thomas; Clifton, James - In: Journal of Financial Crime 11 (2004) 3, pp. 249-256
Defines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim company’s books, the latter when it occurs after recording, and types of such fraud can involve billing, payroll, expenses, cheque tampering, and register disbursement....
Persistent link: https://www.econbiz.de/10014865271
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The underground economy in Poland and its control
Bojarski, Janusz - In: Journal of Financial Crime 11 (2004) 3, pp. 257-259
Analyses the underground economy in Poland as containing both hidden and illegal production: the former refers to illegal drugs, for example, and is not measured by the Polish Central Statistical Office, while the latter includes legal activities undeclared to the tax, customs, social security...
Persistent link: https://www.econbiz.de/10014865272