Dissertations / Theses: 'Financial crime and Authorities'

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Moroga, Denis wangwi. "An appraisal of the Institutional framework under the Kenyan proceeds of crime and Anti-Money laundering act, 2009." University of the Western Cape, 2017. http://hdl.handle.net/11394/6367.

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Department of Criminal Justice and Procedure
Money laundering (ML) evolves in tandem with global technological advancement. This phenomenon calls for multi-faceted responsive measures at national and international levels to combat this nefarious crime.1 Today, combating ML requires co-operation among, inter alia, financial intelligence units (FIUs), reporting institutions, law enforcement agencies, the judiciary, as well as inter-state co-operation. In response to the ML threat, Kenya has adopted comprehensive anti-money laundering (AML) laws, such as the Proceeds of Crime and Anti- Money Laundering Act No. 9 of 2009 (POCAMLA) and the Prevention of Terrorism Act No. 30 of 2012. These, among other statutes, constitute the principal arsenal of the AML legal framework.

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Gabriel, Amadeus. "The economics of credit rating agencies : how credit rating agencies became financial market authorities." Angers, 2013. http://www.theses.fr/2013ANGE0039.

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Cette thèse porte sur la montée en puissance des agences de notation dans les marchés financiers ainsi que sur leur rôle dans la crise financière actuelle. L'enjeu est d'étudier les conditions d'une telle situation établies par les gouvernements, que constituent non seulement les licences réglementaires accordées aux agences de notations, mais aussi l'augmentation significative du volume des titres de dettes nécessitant une notation. Ainsi, les agences de notation sont devenues des autorités du marché financier. Des instances régulatrices au niveau local et mondial ont créé des incitations à l'achat de la dette ouveraine, soit de manière directe soit par le biais des notations. La règlementation financière a incité les banques à détenir un volume considérable de dette ayant obtenu une notation élevée, c'est-à-dire la dette souveraine, et ce jusqu'à la naissance de la finance structurée. Ces conditions ont permis au secteur bancaire de s'agrandir de manière significative en réduisant ses capitaux propres, et aux Etats souverains de se refinancer à des taux favorables malgré l'endettement considérable. Toutefois, le déterminant principal reste la politique monétaire. L'existence des banques à réserves fractionnaires ainsi que l'utilisation du papier-monnaie à l'échelle mondiale depuis les années 1970 ont renforcé l'aléa moral et la prise de risque excessive au sein des marchés financiers. En prenant en compte ces facteurs, cette thèse identifie le rôle des agences de notation dans la crise financière actuelle et présente des implications pratiques pour l'industrie de la notation basées sur les résultats de cet ouvrage
This thesis explores the question of how credit rating agencies became financial market authorities and studies subsequently their contribution to the current financial crisis. The prerequisites for the growth of the credit rating industry have been set by government officials. Governments and similar institutions not only attributed ''regulatory'' licenses to credit rating agencies, thereby creating an income guarantee, but they are also the most important driver of the explosion in securities which require a rating. Credit rating agencies became financial market authorities because governments and policy-makers were in favor of it. International and domestic regulatory authorities created incentives to purchase sovereign debt, either directly or indirectly via the use of credit ratings. Financial regulations incentivized banks to hold large amounts of highly rated debts, i. E. Government obligations until the occurrence of structured finance. These conditions significantly reduced the cost of debt for the banking sector through lower equity and provided more favorable refinancing costs for governments despite their high debt levels. However, the main reason for the financial fragility is monetary policy. Fractional-reserve banking and fiat money at a global scale since the 1970s increased moral hazard and excessive risk-taking in financial markets. Taking these factors into account, this thesis studies the role of credit rating agencies in the current financial crisis and sketches practical implications for the rating industry based on the findings of the work at hand

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Brindar, Helan, and Anita Franjicevic. "Myndigheternas syn på revisorns ansvar i att upptäcka bedrägerier Ur Ekobrottsmyndighetens och Skatteverkets perspektiv." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20056.

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Background: Previous research has shown that an expectation gap exists between the public and auditors. It has also shown that there is a strong link between the expectation gap and in detecting fraud. Like the public's expectations, there is an imbalance between the authorities and auditors' expectations of the auditor's role. They expect more from the auditors than the auditors think they can provide. This leads to disagreement between the parties. When the auditor has expectations that do not correspond to what the auditor considers to be their role, they end up in a role conflict. The authorities' interest in using the auditor as a law enforcement actor can be a contributing factor to the expectation gap, as the legislation lacks clear guidance and it creates scope for authorities to formulate their own expectations. Based on all of the above, it is interesting to investigate how the Swedish Tax Agency and the economic crime authority view the auditor's responsibility in detecting fraud. Questions: How do authorities view the auditor’s responsibility in detecting fraud? Purpose: The purpose of the essay is to investigate how Ekobrottsmyndigheten (the economic crime authority) and Skatteverket (the swedish tax agency) view the auditor’s responsibility in detecting fraud. The intention is to explain and describe what expectations these authorities have of the auditor in detecting fraud. Method: A qualitative method has been applied in this essay where data collection happened through five semi-structured interviews with people from a certain authority. A strategic selection was made where informants were chosen due to their specific workplace, which is either the Economic Crime Authority or the Swedish Tax Agency. Results and conclusion: The results show that the authorities look at the auditor's role according to legislation, thus no expectation gap arises. The authorities do not expect the auditor to actively seek or look for financial crime or be held liable for financial scandals without cause. On the other hand, the authorities consider that the auditor is an important player in reducing financial crime and expect the auditor to fulfill his reporting obligation when fraud is discovered.
Bakgrund: Tidigare forskning har visat på att ett förväntningsgap existerar mellan allmänheten och revisorer. Det har även visat att ett starkt samband finns mellan förväntningsgapet och i att upptäcka bedrägerier. Likt allmänhetens förväntningar finns det en obalans mellan myndigheterna och revisorer förväntningar på revisorns roll. De förväntar sig mer från revisorerna än revisorerna tror de kan tillhandahålla. Detta leder till oenighet mellan parterna. När revisorn har förväntningar som inte stämmer överens med vad revisorn anser är deras roll hamnar de i en rollkonflikt. Myndigheterna intresse i att använda revisorn som brottsbekämpande aktör kan vara en bidragande faktor till förväntningsgapet eftersom lagstiftningen saknar tydlig vägledning och det skapar utrymme för myndigheter att formulera egna förväntningar. Med utgångspunkt av ovanstående är det intressant att utreda hur Skatteverket och Ekobrottsmyndigheten ser på revisorns ansvar i att upptäcka bedrägerier. Problemformulering: Hur ser myndigheter på revisorns ansvar i att upptäcka bedrägerier? Syfte: Syftet med uppsatsen är att utreda hur Ekobrottsmyndigheten och Skatteverket, ser på revisorns ansvar i att upptäcka bedrägerier. Avsikten är att förklara och beskriva vilka förväntningar dessa myndigheter har på revisorn i att upptäcka bedrägerier. Metod: En kvalitativ metod har tillämpats i denna uppsats där datainsamlingen har skett genom semistrukturerade intervjuer med fem personer från myndigheter. Ett strategiskt urval gjordes där informanterna valdes med anledning av deras specifika arbetsplats, vilket är antingen Ekobrottsmyndigheten eller Skatteverket. Resultat och slutsats: Resultatet visar att myndigheterna ser på revisorn roll enligt lagstiftning därmed uppstår inte förväntningsgap. Myndigheterna förväntar sig inte att revisorn aktivt ska söka eller leta efter ekonomisk brottslighet eller hållas ansvariga för finansiella skandaler utan grund. Däremot anser myndigheterna att revisorn är en viktig aktör i att minska ekonomisk brottslighet och förväntar sig att revisorn uppfyller sin anmälningsskyldighet när bedrägerier upptäcks.

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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes in the Scottish local authorities. The effect of audit qualifications appears not to be a strong stimulus for the local authorities to improve financial reporting. The discussion on audit lags was divided into pre-reorganisation and postreorganisation periods. In addition, the ten local authorities in the Grampian and Tayside regional areas were studied for an additional 14 years. The results indicated that there was a persistent pattern among the local authorities in Scotland. The good performers were always good and the poor performers were always poor. Authorities like Angus DC managed to get an audit lag of around 4 months, while some local authorities took more than two years. Thus it is not impossible to get the accounts certified within four months. Audit incidents were classified into two categories, that is Audit Qualifications (AQ) and Comments Short of Audit Qualification (CSAQ). The performance among authorities varies tremendously. While some regional councils obtained very few audit incidents, some have many. Likewise some district councils have many and some have none. Islands appear to have more audit incidents. As proven by some authorities, getting a clean report is not impossible. Therefore it is important for local authorities to emphasise improving the audit lags and improving the quality of the accounts to obtain a clean report every year. Lengthy audit lag reflects inefficiency in management. This not only suggests weak internal control but also indicates that financial reporting is considered as a low priority task. Numerous audit incidents seem to signal that local authorities have not complied with all the rules and regulations. Repeated audit incidents imply that they were not serious in rectifying the situation. Reorganisation appears to disturb the ranking of the councils resulting in much longer audit lags in the last year of the abolished councils and the first two years after reorganisation. Thus, reorganisation contributes to longer audit lags and leads to numerous audit incidents, especially for 'limitation in audit scope'. Undoubtedly, Scottish local authorities should improve their financial reporting and their accountability to the public.

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Ahlm, Kristoffer. "IDENTIFIKATION AV RISKINDIKATORER I FINANSIELL INFORMATION MED HJÄLP AV AI/ML : Ökade möjligheter för myndigheter att förebygga ekonomisk brottslighet." Thesis, Umeå universitet, Institutionen för matematik och matematisk statistik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184818.

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Ekonomisk brottslighet är mer lukrativt jämfört med annan brottslighet som narkotika, häleri och människohandel. Tidiga åtgärder som försvårar att kriminella kan använda företag för brottsliga syften gör att stora kostnader för samhället kan undvikas. En genomgång av litteraturen visade också att det finns stora brister i samarbetet mellan svenska myndigheter för att upptäcka grov ekonomisk brottslighet. Idag uppdagas brotten först ofta efter att en konkurs inletts. I studier har maskininlärningsmodeller prövats för att kunna upptäcka ekonomisk brottslighet och några svenska myndigheter använder maskininlärningsmodeller för att upptäcka brott men mer avancerade metoder används idag av danska myndigheter. Bolagsverket har idag ett omfattande register för bolag i Sverige och denna studie syftar till att undersöka om maskininlärning kan användas för att identifiera misstänkta bolag, genom att använda digitalt inlämnade årsredovisningar och information ur bolagsverkets register för att kunna träna klassificeringsmodeller att identifiera misstänkta bolag. För att träna modellen så har stämningsansökningar inhämtats från Ekobrottsmyndigheten som kunnat kopplas till specifika bolag av de inlämnade årsredovisningar. Principalkomponentanalys används för att visuellt visa på skillnader mellan grupperna misstänkta och icke misstänkta bolag och analyserna visade på ett överlapp mellan grupperna och ingen tydlig klustring av grupperna. Data var obalanserat med 38 misstänkta bolag av totalt 1009 bolag och därför användes översamplingstekniken SMOTE för att skapa mer syntetiskt data och för att öka antalet i gruppen misstänkta. Två maskininlärningsmodeller Random Forest och Stödvektormaskin (SVM) jämfördes i en 10 fold korsvalidering. Där båda uppvisade en recall på runt 0.91 men där Random Forest hade en mycket högre precision och med högre accuracy. Random Forest valdes och tränades på nytt och uppvisades en recall på 0.75 när den testades på osett data bestående av 8 misstänkta av 202 bolag. Ett sänkt tröskelvärde resulterade i en högre recall men med en större antal felklassificerade bolag. Studien visar tydligt problemet med obalans i data och de utmaningar man ställs inför med mindre data. Ett större data hade möjligjort ett strängare urval på brottstyper som hade kunnat ge en mer robust modell som skulle kunna användas av bolagsverket för att lättare kunna identifiera misstänkta bolag i deras register.
Economic crimes are more lucrative compared to other crimes as drugs, selling of stolen gods, trafficing. Early preventions that make it more difficult for criminals to use companies for criminal purposes can reduce large costs for sociaty. A litterature study showed that there are large weaknesses in the collaboration between Swedish authorities to detect serious economic crimes.Today most crimes among companies that commit fraud are found after a company has declared bancruptcy. In studies, machine learning models have been tested to detect economic crimes and some swedish authorites are now using machine learning methods to detect different crimes and more advanced methods are used by the danish authorites. Bolagsverket has a large register of companies in Sweden and the aim of this study is to investigate if machinelearning can be used to detect on annual reports that have been digitaly submited and information in Bolagsverket’s register to be able to train classificationsmodels and identify companies that are suspicious. To be able to train the model lawsuits have been collected from the Swedish Economic Crime Authority that can be connected to specific companies through their digitally submited annual report. Principal component analysis is used to visually show differences between the groups suspect companies and not suspected companies and the analysis show that there is an overlap between the groups and no clear clustering between the groups. Because the dataset was unbalanced with 38 suspicious companies out of 1009 companies the oversampling tecnique SMOTE was used to create more synthethic data and more suspects in the dataset. The two machinelearnings models Random Forest and support vector machine (SVM) was compared in a 10 fold crossvalidation. Both models showed a recall on around 0.91 but Random Forest had a much higher precision with a higher accuracy. Random Forest was chosen and was trained again and showed a recall on 0.75 when it was tested on unseen data with 8 suspects out of 202 companies. Lowering the treshold resulted in a higher recall but with a larger portion of wrongly classfied companies. The study shows clearly the problem with an unbalanced dataset and the challanges with a small dataset. A larger dataset could have made it possible to make a more selective selection of certain crimes that could have resulted in a more robust model that could be used by Bolagsverket to easier identify suspicous companies in their register.

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Herbert, Daniel. "Financial reporting by local authorities in England and Wales : linking accounting and accountability." Thesis, University of Birmingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423622.

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Lee, Pei Shyuan. "A financial crime analysis methodology for financial discussion boards using information extraction techniques." Thesis, Manchester Metropolitan University, 2018. http://e-space.mmu.ac.uk/622189/.

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Financial discussion boards (FDBs) have been widely used for a variety of financial knowledge exchange activities through the posting of comments. Popular public FDBs are prone to be used as a medium for spreading misleading financial information due to having larger audience groups. Moderation of posted content heavily relies on manual tasks. Unfortunately, the daily comments volume received on popular FDBs realistically prevents human moderators or relevant authorities from proactively monitoring and moderating possibly fraudulent FDB content as it is extremely time-consuming and expensive to manually read all the content. This thesis presents a financial crime analysis methodology (which is comprised of novel forward analysis and novel backward analysis methodologies) implemented in a template-based Information Extraction (IE) prototype system, namely FDBs Miner (FDBM). The methodologies aim to detect potentially illegal Pump and Dump (P&D) activities on FDBs with the integration of per minute share prices in the detection process. This integration can reduce false positives during the detection as it categorises the potentially illegal comments into different risk levels for investigation purposes. P&D is a well-known financial crime that happens through different methods including FDBs. P&D happens when fraudsters deceive investors into buying stocks by spreading misleading information. FDBM extracts a company's ticker symbol (i.e. a unique symbol that represents and identifies each listed company on the stock market), comments and share prices from FDBs based in the UK for experimental purposes. Results from both forward and backward analysis experiments show that the two novel methodologies can aid relevant authorities in the detection of potentially illegal activities on FDBs. Semantic Textual Similarity (STS) experiments have also shown that the approach could be adopted in the process of detecting potentially illegal activities on FDBs.

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Pereira, Catarina dos Santos. "Retrato do ofensor de violência conjugal na perspetiva da vítima." Bachelor's thesis, [s.n.], 2018. http://hdl.handle.net/10284/6863.

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Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciada em Criminologia
A violência conjugal é um fenómeno cada vez mais presente nos dias de hoje. Este tipo de violência foi considerado um problema íntimo e privado do casal, durante muitas décadas, isto porque as agressões ocorriam normalmente dentro da habitação familiar. Todas as formas de violência deveriam ser inaceitáveis, em qualquer comunidade e em qualquer cultura, posto isto, como este é um problema alarmante e ainda há um grande desconhecimento por parte da população em geral, é necessário aprofundar esta temática. O presente estudo tem como objetivo reunir semelhanças descritas pela vítima em relação ao ofensor e assim construir um perfil que o tipifique. Para tal, recorreu-se ao uso do inquérito por questionário e à entrevista para alcançar o objetivo do estudo. Espera-se que com a implementação deste projeto, seja possível ajudar de alguma forma a diminuir a ocorrência deste fenómeno.
Marital violence is a phenomenon that is increasingly present today. This type of violence was considered an intimate and private issue of the couple, for many decades, because aggressions usually occurred within the family home. All forms of violence against people should be unacceptable, in any community and in any culture but as this is an alarming problem and still there is a lack of knowledge by the population in general it is necessary to deepen this theme. The objective of this study is to gather similarities described by the victim in relation to the offender and then build a profile that typifies them. To do so, it was used the questionnaire survey and an interview to reach the study objective. It is hoped that with the implementation of this project it will be possible to help in some way to reduce the occurrence of this phenomenon.
N/A

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Aldama-Navarrete, David. "Essays in Banking and Crime:." Thesis, Boston College, 2020. http://hdl.handle.net/2345/bc-ir:108942.

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Thesis advisor: Philip E. Strahan
This dissertation consists of two essays which explore the interface between retail banks and organized criminality. In the first of these, “Dark Banking? Banks and Illicit Financial Flows from the Mexican Drug Trade,” I explore why banks provide financial services to organized-crime syndicates. I also ask whether there is a role for regulation in insulating finance from criminal activity. I address these questions using evidence from the drug trade in Mexico, finding that local drug cartel activity causes an increase in bank deposits, and branch networks grow in affected areas. After the election of a “law-and-order” government, these effects dissipate, with liquidity flowing into branches of U.S. banks along the border. In the second essay, “Bank Branch Networks, Banking Relationships, and Organized Crime,” I explore if banks develop relationships with criminal organizations, exploiting spatial variation in cartel activity, again using Mexico as an empirical laboratory. I test whether banks with prior exposure to criminal activity are more likely to enter areas where cartels operate, as well as whether previous exposure to specific cartels predicts entry into banking markets where said cartels have entered. Results suggest that certain banks do establish these relationships. Bank characteristics that have significant effects on differential behavior regarding collusion with organized criminal organizations are domestic majority equity ownership and bank size
Thesis (PhD) — Boston College, 2020
Submitted to: Boston College. Carroll School of Management
Discipline: Finance

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Parry, T. W. "Local authorities' use of coal : Financial, technical and attitudinal factors affecting the selection of coal as a space heating fuel in Local Authorities' non-domestic premises." Thesis, University of Bradford, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379890.

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This research investigates financial, technical and attitudinal factors affectine the selection of coai as a space heating fuel in Local Authorities' non-domestic premises. Financial factors are explored by incorporating statistics of a sample of The City of Bradford Metropolitan Council's sites into a computer model that takes into account: the spread of capital costs of installing coal or other fuels. delivered fuel costs. maintenance and operating costs. and seasonal boiler efficiencies. The sensitivity of the mooei to changes in costs. boiler efficiencies. and financial selection criteria are investigated. Assuming a five year payback criterion and prices as found at the end of 1966, three percent of the space-heating ruel use or the Local Authority's premises is found to be viable for coal. The model is sensitive principally to changes in capital costs. and the availability of gas if a high cost for oit is assumed. Technical tactors are investigated by describing the properties or coal ana available comoustion equipment. Attitudes to the use of coal are researched by interviewing a sample of otticers and members in six Local Authorities in Yorksnire ana Humberside. Interviewees were particularly encouraged to describe their impressions and beliels. The scope of the study is expanded by the use of a postal survey of all United Kingdom Local Authorities. A variety or different topics are considered in the survey. These include the presence and content of fuel selection policies. the use and cost of fuels. financial criteria adopted in assessing projects, availability fr as supplies, and attitudes to the use of coal. The response rate to the questionnaire was over 40%. The study concludes with recommendations to The City or Braotora Metropolitan Council and British Coal.

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Sullivan, Brandon A. "Scandal and Reform: An Examination of Societal Responses to Major Financial and Corporate Crime." Bowling Green State University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1277141954.

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MacAlister, David. "Financial compensation for victims of crime, tort damages as restorative justice?" Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape10/PQDD_0023/MQ51402.pdf.

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Diremelo, Tiisetso Maloka. "The tension between bank secrecy and the combating of financial crime." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/77397.

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Financial crime has resulted in serious implications for the socio-economic fabric of South Africa. As an outcome, the duty of secrecy imposed on banking institutions has become more controversial. This is because it has become increasingly difficult to balance the interests of customers, who may be perpetrators or bona fide victims of financial crime, against the interests of society as a whole. The common law laid the foundation for the duty of secrecy and confidentiality imposed on banks in the interests of their customers. It is, however, acknowledged by the common law that the duty of secrecy is not absolute but is indeed subjected to limitations. Consequently, the duty may be limited when such limitation is in the interests of the public or the banking institution itself, when the law requires it and when consent for the disclosure of personal information has been given. The duty of secrecy subsists in the constitutional dispensation of South Africa and the fact that it can be limited has been incorporated into South African law. In this regard, the South African legal system acknowledges the common law principle that when limiting the duty of secrecy, there ought to be a ground of justification authorising such an invasion. Therefore, the existence of a statute permitting a limitation of the duty of secrecy, is sufficient cause to compel banks to disclose information concerning a client’s account in contravention of the duty of secrecy. One of the rights which are compromised when a bank voluntarily or under compulsion of law discloses private information related to a client’s account is the right to privacy contained in section 14 of the Constitution. However, it is acknowledged in section 36 of the Constitution that the constitutional right to privacy can be “limited in terms of law of general application to the extent that the limitation is reasonable and justifiable in an open and democratic society based on human dignity, equality and freedom”. While the state guarantees an individual all of the rights contained in the Bill of Rights, the state holds a greater duty to protect the interests of the public. Therefore, a person’s right to secrecy and confidentiality cannot be interpreted with such strict legalism that it compromises the interest of the community at large. As such, when a customer of a banking institution is implicated in the perpetration of financial crime, they cannot rely on the duty of secrecy to absolve their accounting records, books and other personal information held by the bank from investigation.
Mini Dissertation (LLM)--University of Pretoria, 2020.
Mercantile Law
LLM
Unrestricted

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Parsi, Caroline. "Crime d'honneur, crime d'horreur ? : les homicides en Corse dans la seconde moitié du XIXe siècle : pratiques, autorités et représentations." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010659.

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À partir de sources inédites et exceptionnelles, à savoir les dossiers de procédure de plus de quatre cents affaires jugées aux Assises par le président Vincent de Caraffa (fonds privé conservé aux Archives de Bastia), nous proposons d’étudier la criminalité corse au second XIXe siècle, dans l’interaction des pratiques et de leur appréciation. La réalité insulaire fait état d’un impressionnant niveau de criminalité et montre que les violences reposent souvent (mais pas systématiquement) sur l’honneur. Les contemporains ne sont pas indifférents face à l’ampleur excessive et à la nature particulière des homicides, qu’il s’agisse des vendettas ou du banditisme, en Corse. Leurs discours, ceux des autorités comme ceux des simples citoyens, ceux des continentaux comme ceux des insulaires, sont loin d’être uniformes, mais tous concourent à la construction d’un « cas corse » à la fin du XIXe siècle. Or, l’idée d’une singularité absolue des pratiques criminelles du département peut pourtant être fortement relativisée, au regard de l’existence d’autres espaces violents et d’autres sociétés à honneur en France et en Méditerranée. S’il n’est donc pas véritablement attesté par les faits, le « cas corse » n’en existe pas moins, puisqu’il est présent dans les imaginaires du temps
Using hitherto unseen and exceptional sources, namely the files from procedures of more than four hundred cases that were judged in a criminal Court by Judge Vincent de Caraffa (private collection in Bastia archives), we shall endeavour to study Corsican criminality in the second 19th century, in the interplay of its practices and their perception. The island reality demonstrates an impressive crime rate and shows that violence often – but not consistently – lies on honour. Corsican and French people in the 19th century could not be indifferent to the excessive scope and the particular nature of homicides – such as vendettas and banditry – in Corsica. Their speeches, those of the authorities as those of ordinary citizens, continentals or islanders, are far from being identical but they all contribute to the construction of a « Corsican case » at the end of the 19th century. Yet, the idea of an absolute singularity of criminal practices in Corsica may strongly be qualified as regards the existence of other more violent areas and other honor societies in France and in the Mediteranean Basin. If it is not truly proved by facts, the « Corsican case » nonetheless remains true, since it has been present in collective minds for a long time

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Mielitz, Katherine Suzanne. "Investigating offenders’ post-release financial intentions." Diss., Kansas State University, 2018. http://hdl.handle.net/2097/38609.

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Doctor of Philosophy
Department of Human Ecology-Personal Financial Planning
Maurice M. MacDonald
Crimes are committed for a vast and varying number of reasons. Many of those who commit crime are found guilty and serve their sentences. In most situations, the offenders will complete their sentences and subsequently be released back into society. The question then arises, is the offender prepared to return to society? There are numerous factors associated with successful reentry, but one that has not yet been addressed is financial behavior after release. This dissertation takes a first step toward understanding potential post-release financial behavior. The purpose of this primary data study was to use the theory of planned behavior as a context to examine how aspects of incarceration history—the type of crime committed (financial and non-financial), total years incarcerated, and total number of convictions—may influence financial attitude, financial subjective norms, perceptions of behavioral control, and post-release financial intentions. Use of the theory of planned behavior in this special, vulnerable population is needed to assist educators and professionals to determine what training offenders may need to succeed once back in society. This study focuses on Georgia Transitional Center participants’ post-release financial intentions. There is not much research regarding men and women who have experienced incarceration and their relationships with financial resources. Understanding the nature of Americans’ financial resources is challenging. Adding incarceration to the equation further complicates the investigation, but it is a worthwhile for a more comprehensive understanding of factors that may later affect success in society. This dissertation is the first study to investigate post-release financial intentions of men and women in a work release program.

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Diih, Sorle Stanley. "Infiltration of the New York's financial market by organised crime : pressures and control." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55560/.

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This research examines the relationship between some features of the American criminal justice system and the infiltration of organised crime groups into New York's financial district to commit securities fraud. The primary focus of the study is to determine if and to what extent the present criminal justice strategies designed to counter organised crime activities have had an impact on the entry of New York's five Italian-American crime families and Russian-origin criminals into the securities market. There are scattered works and articles on organised crime related frauds in the stock market, but there is no thorough empirical study on the movement of organised crime groups from traditional rackets into the securities market in New York. This research was undertaken to remedy the paucity of criminological knowledge on the activities of organised crime groups in the U.S. investment sector and on the factors underlying this. Sensitive and extensive data on major organised crime cases on Wall Street are analysed throughout the work. The study utilised a combination of interviews, existing source documents and written materials. Several interviews were conducted of known organised crime members, enforcement personnel, informants and experts on organised crime. The source documents that were used in this study comprised of public and private domain records from investigating and prosecuting bodies within the criminal justice system.

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Canhoto, Ana Isabel. "Profiling behaviour : the social construction of categories in the detection of financial crime." Thesis, London School of Economics and Political Science (University of London), 2007. http://etheses.lse.ac.uk/2154/.

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Profiles are knowledge constructs that represent and identify a data subject. While not a new phenomenon, the use of profiling has exploded and its ubiquity is likely to increase, as a result of the widespread adoption of monitoring technology. The literature on profile development tends to refer to the practice, the technique or the technology of profiling, separately. Little has been written on how the perspectives interact with each other and, ultimately, shape the emerging behaviour profile. In order to map out the elements that impact on behaviour profiling, this thesis uses organisational semiotics, enhanced with classification theory, for key constructs. The study views profilers as agents who interpret and act on available information according to particular sets of technical, formal and informal factors and who, in the presence of incomplete or ambiguous stimuli, may fill in or distort information. Furthermore, the thesis examines how the position of the interpreter in the profiling process influences the result of the exercise. A case study conducted in a British financial institution demonstrates how technical systems and profilers acting in particular contexts influence each other in a dialectical process, whereby the characteristics of the data available impact the analysts' ability to interpret an event and, at the same time, the analysts tend to look for in the data only what they consider conceivable. The discussion centres on the influence of the type of stimuli available, the relational context and the actions of individual profilers in shaping the emerging meaning, in the context of financial crime detection. In addition, it considers the role of technical, formal and informal systems to overcome eventual variances in meaning. The thesis extends the applicability of organisational semiotics with classification theory. Inspired by models of sequential encounters, the thesis provides a methodological contribution by developing a tool for the analysis of sequential meaning making processes. A practical contribution emerges from mapping the impact of the profilers' perceptions into the emerging profile, and by suggesting mechanisms for shaping those perceptions.

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Wilson, Sarah. "Invisible criminals? : legal, social and cultural perspectives on financial crime in Britain 1800-1930." Thesis, Swansea University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.497474.

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D’Souza, Jayesh. "Measuring Effectiveness in International Financial Crime Prevention: Can We Agree on a Performance Metric?" FIU Digital Commons, 2008. http://digitalcommons.fiu.edu/etd/286.

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The attempts at carrying out terrorist attacks have become more prevalent. As a result, an increasing number of countries have become particularly vigilant against the means by which terrorists raise funds to finance their draconian acts against human life and property. Among the many counter-terrorism agencies in operation, governments have set up financial intelligence units (FIUs) within their borders for the purpose of tracking down terrorists’ funds. By investigating reported suspicious transactions, FIUs attempt to weed out financial criminals who use these illegal funds to finance terrorist activity. The prominent role played by FIUs means that their performance is always under the spotlight. By interviewing experts and conducting surveys of those associated with the fight against financial crime, this study investigated perceptions of FIU performance on a comparative basis between American and non-American FIUs. The target group of experts included financial institution personnel, civilian agents, law enforcement personnel, academicians, and consultants. Questions for the interview and surveys were based on the Kaplan and Norton’s Balanced Scorecard (BSC) methodology. One of the objectives of this study was to help determine the suitability of the BSC to this arena. While FIUs in this study have concentrated on performance by measuring outputs such as the number of suspicious transaction reports investigated, this study calls for a focus on outcomes involving all the parties responsible for financial criminal investigations. It is only through such an integrated approach that these various entities will be able to improve performance in solving financial crime. Experts in financial intelligence strongly believed that the quality and timeliness of intelligence was more important than keeping track of the number of suspicious transaction reports. Finally, this study concluded that the BSC could be appropriately applied to the arena of financial crime prevention even though the emphasis is markedly different from that in the private sector. While priority in the private sector is given to financial outcomes, in this arena employee growth and internal processes were perceived as most important in achieving a satisfactory outcome.

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Sotande, Emmanuel Oluwasina. "Transnational organised crime and illicit financial flows : Nigeria, West Africa and the Global North." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/15473/.

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This study addresses transnational organised crime and illicit financial flows in Nigeria, West Africa and the Global North (i.e. Europe). Based on extensive documentary analysis and expert interviews conducted in the four countries (i.e. Nigeria, Ghana, Senegal and the Gambia). It reveals the contemporary changes of organised crime in a global context. Having outlined the dynamics of global transnational organised crime, the study examines three specific organised crime groups in Nigeria. These are; human trafficking; drug trafficking and advance fee fraud (AFF) cybercrime related. Having considered the phenomenon of organised crime and its contemporary problems in Nigeria, the study turns to an evaluation of the regime against money laundering from a global perspective. It assesses some relevant global initiatives and instruments which combat the proceeds of organised crime in West Africa and Nigeria. The study introduces the conceptual frameworks using the rational choice theory to ‘frame’ organised crime offenders from Nigeria and the author uses Value, Accessability and Transaction (VAT) Model to explain the routine activities of the rational criminal actors from Nigeria before considering the anti-money laundering framework (i.e. the Financial Action Task Force 40 Recommendations) as the instruments to decrease the risk of organised crime financial transactions within the global jurisdictions. The exploration of cybernetics in this study offers a scientific model called AntiMoney Laundering Transaction Validation Model with aim of providing a solution which strengthens the effectiveness of the anti-money laundering (AML, hereinafter) regimes in Nigeria, developing economies and globally. Finally, the thesis concludes that those international initiatives, recommendations and the instruments of soft-laws from developed countries to combat the illicit financial flows of organised crime in developing economies cannot be effective without providing solutions to the impediments affecting the curbing of illicit financial flows from organised crime in developing countries, such as Nigeria.

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Savla, Sandeep. "The impact of the anti-money laundering provisions on the conduct of financial intermediaries." Thesis, University of London, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323597.

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Nortier, Charene. "The role of the South African regulatory authorities in combating money laundering and terrorist financing perpetrated through alternative remittance systems." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/27922.

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Money Service Businesses provide people and institutions with a way to send money (remit) from one place to another. This service is most often associated with migrants, who typically wish to send money or value home. Remittances can be sent both on a domestic and on a cross-border basis. The methods used to remit money or value can be used for both legitimate and illegal purposes. The question posed by this research is whether the Money Service Businesses that operate in South Africa and provide crossborder remittance services are adequately regulated, to ensure that it is not used for the purposes of money laundering and/or terror financing. Copyright
Dissertation (MPhil)--University of Pretoria, 2010.
Accounting
unrestricted

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23

Saito, Emiko. "A comparative analysis of the prevention and control of electronic crime in the financial sector." Thesis, City University London, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.409543.

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Tseng, Yun-Hsuan. "Global greed and local crimes : financial crime in an emergent economy (case study of Taiwan ROC)." Thesis, University of Kent, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320541.

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Markovska, Anna. "Economic crime and its impact on the development of financial markets : the case study of Ukraine." Thesis, City, University of London, 2004. http://openaccess.city.ac.uk/17604/.

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Mambwe, Richard. "FINANCIAL EXPLOITATION OF THE ELDERLY, WHAT IS THE WAY FORWARD?" Thesis, Malmö universitet, Malmö högskola, Institutionen för kriminologi (KR), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-18738.

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Studies indicate that the elderly population is more susceptible to crime than other age group s as they are socially lonely and tend to stick to obvious behavioural patterns. The mental and physical limitations caused by old age further aids to a profile of a potential victim of fraud. The elderly often succumb to various types of crimes; one such crime is fraud. In Sweden elderly fraud only constitutes a minor part of all the fraud that is reported. However, statistics from the Swedish National Council for Crime Prevention indicate that cases have been on the increase since 2017. The present study seeks to explore in more detail the methods used to defraud the elderly and offer possible solutions and recommendations. The study used semi-structured interviews with participants from the Banking Sector and Swedish National Council for Crime Prevention all of whom have a nexus with elderly fraud. The findings show that there are several methods used. However, Social Engineering emerged as the most prominent. Several efforts have been put in place by relevant authorities. Nonetheless, it was suggested that more efforts be channelled into the evaluation of existing programs, conducting research on the matter and sensitising the public about the risk factors, perpetrator warning signs and how they can avoid the many different types of fraud amongst other things.

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Savia, Christa. "Processing Financial Crime Data under the GDPR : in the light of the 5th Anti-Money Laundering Directive." Thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-76623.

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Puur, Mia. "The Grid of Sweden - A Micro-unit Analysis of Vulnerable Neighborhoods." Thesis, Malmö universitet, Fakulteten för hälsa och samhälle (HS), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-25167.

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Through a national collection, the Swedish Police identify and classify vulnerable neighborhoods. Areas are assessed through police perceptions regarding high concentrations of certain problems and criminal activity, such as public acts of violence with risk of harming third parties, open drug markets and organised crime structures. The purpose of this study has been to see whether it is possible to statistically discover these neighborhoods based on socioeconomic and demographic data. Initially, in a national comparison, areas that are defined as vulnerable neighborhoods by the national collection, was compared with other areas in the country. This was done based on a statistical grid consisting of squares with the dimension of 250 x 250 meters, with each square holding information about socio-demographic data. The main aim has been to identify a statistical model that more objectively can identify squares that are vulnerable or not, compared to the police's more subjective assessment. Result from logistic regression analyses implies that vulnerable neighborhoods from the national collection show greater odds at having high concentrations of residents with foreign background, higher unemployment rates and more households with single parents. Lastly, the best fitted regression model for explaining these areas by the means of pseudo R2-value, were used to calculate a prediction value for each square. This value was then analysed using a GIS-software, to discover any areas that in the national collection was classified as vulnerable, but according to the model no longer met the criteria, and then vice versa. The overall result indicate that it is possible to discover areas with higher concentrations of certain characteristics seen in vulnerable neighborhoods, using spatial analyses and logistic regressions of micro-places, to more objectively classify these areas. By aggregating crime data, the result of this study can in the future mean a more effective implementation for police authorities.

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Stoeva, Boryana. "La coopération entre les superviseurs financiers dans l'Union européenne." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020001.

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De nos jours, la coopération entre les superviseurs financiers dans l’Union européenne constitue une nécessité apparente. En effet, l’harmonisation progressive des législations des Etats membres, la mise en place du passeport européen pour faciliter la libre circulation des acteurs au sein de l’Union, la compétence nationale fondée sur le principe du pays d’origine, ainsi que la reconnaissance mutuelle des agréments et des contrôles ont rendu nécessaire la coopération entre les superviseurs financiers des Etats membres. Cette nécessité constitue une conséquence logique de l’intégration financière. D'une part, l'existence de règles communes exige une approche cohérente dans leur mise en oeuvre à travers de l'Union européenne. D'autre part, la portée croissante d'activités transfrontalières, ensemble avec l’émergence de grands établissements financiers prestant des services dans plusieurs secteurs d’activité, exige la coopération étroite entre les superviseurs financiers. En effet, dans un contexte transfrontalier et intersectoriel, la coopération constitue le principal outil de surveillance des autorités de contrôle financier. Ce processus est en plein mutation depuis l’avènement de la crise financière. Ainsi, la coopération est renforcée et centralisée à l’échelle de l’Union depuis la mise en place des Autorités européennes de surveillance. En outre, la centralisation de la supervision dans le secteur bancaire au niveau européen ne supprime pas la nécessité de coopération, en particulier en raison de l’expertise des autorités nationales, de leur connaissance des marchés bancaires nationaux, régionaux et locaux, des ressources importantes dont elles disposent déjà et de considérations géographiques et linguistiques
Nowadays, the cooperation among the financial supervisors in the European Union is a visible necessity. The progressive harmonisation of the legislations of the Member states, the establishment of the European passport in order to facilitate the free movement of actors within the Union, the national competence based on the principle of the country of origin, as well as the mutual recognition of the authorisation procedure and of the controls made necessary the cooperation among financial supervisors in Europe. This necessity is a logical consequence of the financial integration. First, the existence of common rules requires a coherent approach in their implementation thought the European Union. Second, the increasing number of cross-border activities, as well as the emergence of big financial institutions active in several business sectors requires a close relationship between financial supervisors. In a cross-border and intersectoral context the cooperation becomes the main tool of supervision of the financial authorities. This process is in height transformation since the advent of the financial crisis. The cooperation is strengthened and centralised on European level since the establishment of the European Supervisory Authorities. In addition, the centralisation of the supervision in the banking sector at European level does not eliminate the necessity of cooperation, due in particular to the expertise of national authorities, to their knowledge of national, regional and local banking markets, their significant existing resources and to locational and language considerations

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Flysjö, Lars. "A script analysis of organized crime in the Swedish construction industry." Thesis, Malmö universitet, Malmö högskola, Institutionen för kriminologi (KR), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-41840.

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Background: Organized crime and the construction industry in relation to prevention and theoretical perspectives are understudied areas. Aims and method: This study aims to contribute to the knowledge of organized and financial crime in the Swedish construction industry and map the blind spots for control mechanisms and crime prevention. The purpose is to identify the structure of opportunities for organized crime in the Swedish construction industry through crime script analysis. Results: Two generalizable scripts following a similar modus operandi emerged, the “corporate looting” script and the “invoice factory” script. The peripheral involvement of organized crime groups indicates that there is a point in distinguishing between the actors and actions. Conclusions: Interventions should target intermediaries, earlier stages, and situations where the script enters the legal market. Further integration of macro-level analysis with crime script analysis can contribute to the formulation of effective crime prevention strategies.

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Theodorakis, Nikolaos. "Corporate crime : genesis, regulation and compliance. The role of law & policy in deciphering & preventing financial crimes." Thesis, University of Cambridge, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.708865.

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32

Adetunji, Adeoye. "A comparative analysis of the control of financial crime from the perspective of the UK, USA and Nigeria." Thesis, Institute of Advanced Legal Studies, 2017. http://sas-space.sas.ac.uk/6701/.

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In 1939, Edwin Sutherland’s thesis on white collar crime drew the global attention to the bane of crime committed by persons in upper social class who use their privileged position to commit crime and are protected from prosecution by the state while persons in the lower social class who commit street crimes do not enjoy similar privilege, despite several criticisms against the thesis, it altered the theory of causation of crime and the earlier perception that financial crime is a victimless crime and thus created an awareness of the consequences of financial crime on economic development, social stability, national security, integrity of the capital market and good governance. The influence of information technology, globalisation and the link between financial crime, corruption, illicit drug trade, terrorist financing, human traffic and fraud (many of which are predicate offences of money laundering) demand a global concerted approach, development of which the UK and US laws have influenced with the introduction of national and international AML, OECD initiatives, the Vienna and Palermo conventions, the UNCAC and the FATF Recommendations. Many of these international initiatives (excluding the earlier Commonwealth initiatives) evolved from drug control measures, consequently, they have not effectively achieved the desired objectives in diverse ways, like the failure of the existing international initiatives (multilateral or mutual legal assistance) on the enforcement of transnational crimes. In Nigeria, part of the reason why regulating, interdicting and disrupting financial crime has been less effective is due to the introduction of the British method of criminal jurisprudence to Nigeria criminal justice system, in contradiction to the Nigerian traditional customary laws, values and remedies of restitution, compensation and reconciliation; consequently, the imposed foreign criminal codes failed to adequately control crime and also failed to adequately disgorge the proceeds of financial crime. While different nations have adopted various means of disgorging the proceeds of crime either by amending their adjectival laws to shift the burden of proof in certain circumstances (like criminalising the possession of unexplained wealth) without violating the offender’s right of presumption of innocence or right to remain silence, however, such adopted method must be informed by the circumstance of any given country, so far due process, equity and justice are ensured. Nigeria has not deemed it appropriate to use the prohibition of possession of unexplained wealth as an effective tool of financial crime control, except Lagos state. Again, due to the vast involvement of corporations in financial crime, an effective means of holding them liable through a clearly defined and pragmatic concept of corporate criminal liability has become necessary because this would play a crucial role in crime control. Consequently, this research questions the gross inconsistencies and ineffectiveness in the application of the organic or directing mind theory in holding complex, modern multinational corporations culpable and argues in favour of using a combination of principles of organic or directing mind, vicarious responsibility and strict liability offence (for failure to implement adequate internal policies to prevent crime by agents, similar to the provisions of the UK Bribery Act 2010, s.7) in attributing the knowledge of the agent or employee to the corporation, depending on the circumstance of a given case. The thesis argues that the future of money laundering control lies in the criminalisation of unexplained wealth, without infringing the right to own property. It identifies and proffers solutions to the problems associated with legal systems, jurisdictions, complexity of law and standard of proof, it recommends the use of civil enforcement by victim, regulatory actions, disruption of financial crime through internal control and compliance mechanisms with emphasis on recovery of proceeds of crime either through conviction based confiscation or civil forfeiture. Further, the thesis argues that due to the challenges associated with scientific means of evidence gathering and the high standard of proof in criminal proceedings beyond reasonable doubt, it prescribes that Nigeria ought to adopt the non-conviction based civil recovery of proceeds of crime, it also recommends the use of tax law to seize proceeds of money laundering. The thesis observes that the Nigeria criminal justice system needs to deemphasise the restrictive use of traditional punishment like imprisonment and fine in controlling complex financial crime, and suggested the use of clearly defined negotiated pleas like DPA, NPA and plea bargain. In addition, argues that the social and cultural factors responsible for greed and impunity must be identified and attacked in order to create a new social order, similar to the African communal lifestyle which was effective in controlling public and private corruption, notwithstanding, its basic tenet of gift giving. The thesis recommends that Nigeria ought to consider the introduction of an hybrid accusatorial and inquisitorial system of criminal justice so as to make its judiciary more participatory in criminal proceedings, it also recommends the provisions of fund for legal aid, compensation of victims of crime; prison and judiciary reform with a view to removing corruption without compromising the independence of judiciary and finally, it recommends legislations for protection and motivation of whistle blowers.

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Švec, Martin. "Pojistné podvody." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232651.

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The aim of this master's thesis is focusing on the problem of committing insurance frauds in Czech Republic. It is divided into separated chapters. In the introductory part I focused on a theoretical explanation of the terms related to this topic. The following section focuses on explaining the classification and the source of insurance frauds, the reasons of committing these criminal offenses, and the general profile of the perpetrator. Furthermore, in the theoretical part, I outlined the ways of the insurance fraud investigations. The goal of the thesis was to focus on the factors directing to insurance frauds Therefore, the analytic part concentrates on the analysis and the evaluation/assessment of the given statistical data results related to insurance frauds. In the end, for a better understanding, I mentioned a few revealed cases of these criminal offenses, and suggested certain preventive arrangements/actions against their potential happening or their easier revelation (in the future). Finally, I evaluated by analyzing risk groups committing insurance fraud and the main factors that lead to insurance fraud.

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Nyarugwe, Raymond Tendai. "An analysis of the Zimbabwean money laundering and proceeds of crime amendment act of 2018." University of Western Cape, 2020. http://hdl.handle.net/11394/8057.

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Magister Legum - LLM
Financial crimes are transnational in nature, and no country is immune from them. They are an international problem that can best be solved through international cooperation on a global scale. It is therefore necessary to have rules and norms that apply worldwide in order to deal with these crimes comprehensively.1 Of particular prominence is the crime of money laundering (ML), which may be defined as the processing of criminal proceeds to disguise their illegal origin.2 This term is relatively new and is broadly defined, with the definitions varying from jurisdiction to jurisdiction. In Zimbabwe, money laundering acts are listed in the Money Laundering and Proceeds of Crime Act 34 of 2013 (the Principal Act).3 The Financial Action Task Force (FATF) is the main international inter-governmental body formed specifically to set AML standards and to promote their implementation globally.

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Latham, H. Lee. "A survey of the Greater Dallas Crime Commission and its effect on the." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2792/.

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This thesis examines the history of the Greater Dallas Crime Commission and its effectiveness within the criminal justice system. It is a private agency established fifty (50) years ago to monitor and investigate the criminal justice system. Today, it serves as a source of funding for criminal justice agencies, provides awards and recognition forums for law enforcement and lobbies for legal revisions of the criminal code. The research is designed to examine their role within the criminal justice system. Whether current crime theories are supported by the commission is central to the thesis. There are no prior studies available of crime commissions perhaps because they are privately funded and operated by civilians. Crime commissions do exert influence, politically and financially, upon law enforcement. It is reflected often in their history. The extent of this effect is the subject of the paper. To this end, the commission's role in changing state laws, providing funds for police training, recognizing prosecutors and paying awards to informants lends credibility to their role in the criminal justice system. Their function has often changed during the fifty-year history. If there is a deficit, it may be that the commission has the capability, through its sphere of influence, of encouraging civilian actions that may conflict with law enforcement policy. Some examples of these are included in the study.

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Compin, Frédéric. "Approche sociologique de la criminalité financière." Thesis, Evry-Val d'Essonne, 2013. http://www.theses.fr/2013EVRY0001/document.

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Aborder sous l’angle sociologique la criminalité financière conduit à relever les incomplétudes d’un traitement juridique, élaboré à partir d’un cadre répressif comme réponse aux crimes et délits commis, et économique, construit sur le rapport coût-bénéfice – risque. L’approche sociologique, permettant au contraire le développement d’une démarche syncrétique, oriente la compréhension de la nature des interactions entre l’acteur criminel -agent -et son environnement socio-économique. Cette thèse repose sur quatre hypothèses fondamentales. La criminalité financière est la résultante de déviances individuelles. Elle est le stade ultime du capitalisme financier. Elle se développe à partir de la manipulation de l’information financière. La lutte contre ce fléau constitue un enjeu de civilisation. La démonstration de ces hypothèses repose sur une double approche, empirique et pratique. L’approche empirique vise à étudier les principaux acteurs criminogènes. Les enquêtes de terrain auprès de magistrats, syndicalistes, agents des impôts, experts-comptables,commissaires aux comptes, universitaires permettent la validation des hypothèses de base et la perception des difficultés pérennes pour lutter efficacement contre cette criminalité de type intellectuel. La première partie de la thèse demeure consacrée à une approche socio-normative de la criminalité financière dans le but d’élaborer une réflexion théorique sur les moyens à mettre en oeuvre pour comprendre la portée des atteintes subies par la collectivité. En conséquence, le premier axe se construit autour d’une « démarche épistémologique en matière de criminalité financière » (Chapitre 1). Le second développe les principales atteintes à l’intégrité de l’économie de la confiance (Chapitre 2). La deuxième partie de la thèse se poursuit par une connaissance des agents et acteurs impliqués dans la construction d’opérations de criminalité financière. La criminalité financière ne saurait se concevoir sans l’action d’agents intimement convaincus de la justification d’un enrichissement absolu et sans cause (chapitre 3). Aborder ces acteurs, au sens juridique du terme, facilite la compréhension avec laquelle sont commis ces délits particuliers. Ces personnes physiques sont-elles des déviants économiques isolés ? L’analyse de leurs caractéristiques et parcours propres conduit à mettre en évidence la spécificité de ces grandes figures de la criminalité financière (chapitre 4). Cette approche permet d’explorer les raisons pour lesquelles ces agents criminogènes ne sont pas isolés lorsqu’ils s’insèrent dans des groupements de personnes à vocation criminelle (chapitre 5). Bénéficiant de complicité d’acteurs institutionnels contribuant indirectement à l’émergence de la criminalité financière (chapitre 6), ils donnent aux crimes financiers une dimension dépassant largement la responsabilité individuelle de leurs auteurs. Enfin, la troisième partie de la thèse développe concrètement des pistes pour résoudre le dilemme qu’une économie criminogène fait subir à une collectivité donnée. Utilisant à la fois des techniques d’enquêtes classiques et des raisonnements sociologiques s’inspirant de plusieurs courants de pensée en sciences sociales, l’analyse des actes de criminalité financière (chapitre 7) conduit à souligner l’importance du rôle des acteurs en charge de la lutte contre ce fléau (chapitre 8). Leurs témoignages débouchent sur la mise en perspective de propositions de lutte contre la criminalité financière dont on examinera les conditions de possibilité (chapitre 9)
The sociological perspective of financial crime not only reveals the inherent shortcomings of basing its legal treatment on a repressive framework and its economic treatment on a cost/benefit ratio, but by favouring a more syncretic approach, also helps clarify the nature of interactions between criminal actors and their socioeconomic environment. This thesis is based on four fundamental hypotheses. Financial crime is the result of individual deviant behaviour. It is the last stage of financial capitalism. It arises from the manipulation of financial information. The struggle against this scourge represents achallenge to civilisation. The demonstration of these hypotheses is based on a dual empirical and practical approach.The empirical approach aims to study the key criminal actors. Fieldwork interviews with magistrates, union members, tax officers, expert accountants, auditors and academics validate both the fundamental hypotheses and long-term difficulties involved in waging an effective battle against this type of intellectual crime. The first part of the thesis takes a socio-normative approach to financial crime with a view to developing a theoretical reflection on the means to be implemented to gauge the extent of damage to the community. Thus, the first area of research builds on an “epistemological approach to financial crime” (Chapter 1). The second studies the implications of the damaged integrity of the trust economy (Chapter 2).The second part of the thesis seeks to gain an insight into agents and actors involved in organising financial criminal activities. Such crime is only conceivable when agents firmly believe that they are entitled to absolute and unjust enrichment (Chapter 3). Taking a legal approach to these actors helps understand how these particular crimes are committed. Arethey isolated economic deviants? By analysing their characteristics and history, the specificity of major financial criminals is highlighted (Chapter 4). This approach identifies the reasons why these criminal agents are not isolated when they collude with criminally-minded groups (Chapter 5). They benefit from the complicity of institutional actors, who indirectly contributeto the emergence of financial crime, (Chapter 6), and give financial crime a dimension which goes far beyond the individual responsibility of the perpetrators. Finally, the third part of the thesis develops concrete proposals to resolve the dilemma inflicted by the criminal economy on a given community. Using both traditional fieldwork techniques and sociological reasoning drawn from various bodies of thought in social sciences, acts of financial crime are analysed, (Chapter 7) revealing the important role played by those leading the fight against this scourge (Chapter 8). Their testimonies lead to anevaluation of proposals for combating financial crime and their conditions of possibility (Chapter 9)

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Selby, Rebekah. "Essays on Health and Development Economics." Thesis, University of Oregon, 2017. http://hdl.handle.net/1794/22678.

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This dissertation explores the impact of policy and economic conditions on the current economic crises of crime, substance abuse, and financial exclusion faced domestically and abroad. Although these issues span the income distribution, impoverished regions are disproportionately affected by the highest rates of risky behaviors such as drug abuse and crime. The ability for public policy makers to affect large populations of at-risk individuals can be difficult; oftentimes, these groups operate outside of the public sphere and large-scale interventions can miss the mark. In my first substantive chapter, I investigate the efficacy of state-wide insurance reform aimed at reducing drug dependency by requiring insurance providers to cover rehabilitation and detoxification. Utilizing state-level panel data in a generalized differences-in-differences framework, I find that states which enact laws expanding insurance coverage are successful at encouraging treatments for some types of conditions but are limited in their ability to reach individuals struggling with opiate addiction and, correspondingly, have little impact on deterring accidental overdose deaths. In my second substantive chapter, I question the assumptions made in previous empirical work regarding the relationship between economic conditions and crime. Existing literature finds that property crime rates are positively correlated with the unemployment rate. In this paper, I investigate whether this relationship is evolving over time and find that the relationship between property crime rates and unemployment has diminished toward zero. Moreover, I find evidence that there is a non-zero relationship between unemployment and violent crimes during certain periods in time. In my last substantive chapter, we develop a theoretical model illustrating the basic trade-offs in the functioning of financial institutions (Village and Savings Loan Associations) designed to provide financial inclusion to under-served populations in developing countries. We develop a theoretical model which suggests that these groups lack a mechanism to ensure equilibrium in the supply and demand for funds. We test the predictions of this model using experimental data from newly formed groups in Uganda and find that groups operate with excess demand for loans but are often able to generate a high return on savings. This dissertation includes previously unpublished co-authored material.

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Trauczynski, Nicole. "Gestão fraudulenta e concurso de normas na lei dos crimes contra o sistema financeiro nacional." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2136/tde-20012015-153607/.

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O presente trabalho visa analisar as implicações e desafios impostos ao direito penal na tutela da criminalidade econômica atual, especialmente no que tange ao delito de gestão fraudulenta de instituição financeira, previsto no caput do artigo 4º da Lei 7.492/86, delito mais severamente apenado na Lei dos Crimes contra o Sistema Financeiro Nacional. Em razão de sua descrição absolutamente genérica e da gravidade da sanção cominada buscar-se-á interpretar suas elementares típicas de forma conectada aos motivos que ensejaram a sua edição, bem como relacionada ao bem jurídico tutelado pela norma, aplicando-se redutores teleológicos no desiderato de conferir ao tipo uma identidade própria, agregando coerência interna na própria lei e minimizando os recorrentes problemas quanto ao âmbito de incidência de seus dispositivos legais, por vezes dispostos em situação de conflito aparente de normas. Nesses termos, o crime de gestão fraudulenta de instituição financeira será decomposto em todos os seus elementos típicos, objetivos e subjetivos, observando-se sua objetividade jurídica, objeto material, sujeitos ativos, passivos, concurso de pessoas, consumação e tentativa. Posteriormente, será adentrado à problemática do concurso aparente de normas entre o crime estudado gestão fraudulenta de instituição financeira e os demais tipos penais previstos na Lei 7.492/86, especialmente em relação aos tipos penais previstos nos artigos 5º, 6º, 9º, 10, 11, 16, 17, 21 e 22. A análise será feita com base nas relações lógico-conceituais entre os preceitos normativos, seguida de uma interpretação teleológica e valorativa, com base nos critérios de resolução de conflito aparente de normas propostos pela doutrina especialidade, subsidiariedade, consunção e alternatividade. Ao final, as conclusões encontradas serão confrontadas com o recorte jurisprudencial dos julgados atinentes à matéria, proferidos pelo Tribunal Regional Federal da 3º Região nos últimos 10 anos (01/01/2003 a 31/12/2013).
This work intends to analyze the implications and challenges imposed on criminal law for the defense of current economic crimes, especially in regards to the crime of mismanagement of financial institutions provided for in the main provision of Article 4 of Law No. 7492/86, a crime punished by maximum sentence in the Law of Crimes against the National Financial System. As a result of its completely general description and the severity of the sanction imposed, the interpretation of its typical elements shall be made in connection with the motives which originated the enactment thereof, as well as relating to the legal interest protected by the rule, while applying teleological reducers for the purpose of conferring a proper identity to the definition of the crime, adding internal consistency to the law itself and minimizing recurring problems regarding the scope of incidence of the legal provisions thereof, at times applied in situations of apparent conflict of rules. This way, the crime of mismanagement of financial institutions will be decomposed into all its typical objective and subjective elements, addressing legal objectivity, material object, perpetrators, victims, co-perpetration, consummation and attempt. Next, it will address the issue of the apparent joinder of rules between the crime examined - mismanagement of financial institution - and other criminal offenses established by Law 7492/86, especially in relation to criminal offenses provided for in Articles 5, 6, 9, 10, 11, 16, 17, 21 and 22. The analysis will be based on logical-conceptual relations between the normative precepts, followed by a teleological and judgmental interpretation, based on the solution criteria of apparent conflict of rules proposed by the jurists - specialty, subsidiarity, merger and alternativity. Finally, the conclusions reached will be confronted with case law clippings of decisions regarding the matter granted by the Federal Regional Court of the third Region in the past 10 years (01/01/2003 to 12/31/2013).

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Mbelwa, Latifa. "Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)." Licentiate thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-85370.

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Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than increasing organisational efficiency (Mzenzi, 2013; Mkasiwa, 2011; Adhikari and Mellemvik, 2011; Tambulasi, 2007; Sarker, 2006). Therefore, it is the interest of this study to research the use of accounting information by public sector entities in developing countries. This study is based on an interpretative approach and employs an exploratory case study strategy with two cases (LGAs) in order to accomplish four specific objectives. The roles and responsibilities of LGAs and their multiple actors in delivering public services to the citizens, and their roles in budgetary decision-making attributed by the adopted accounting practices, represent the major motivation of this study. Institutional theory and its three branches, which are Old Institutional Economics (OIE), New Institutional Sociology (NIS) and New Institutional Economics (NIE), were used in the process of developing the initial model, and the overall interpretation of findings. The findings of this study revealed three dimensions of instrumental-conceptual use, which included conceptual use, decision relevant, and recommendations use of accounting information in decisions related to estimations and collections of own source revenue. Furthermore, the study’s findings showed that legitimating use was the main dimension of the symbolic use of accounting information in the budget approval, as well as in the decision about estimating and collecting revenue from external sources. It further identified 22 factors influencing the use of accounting information in the budget decision-making processes. The study findings also revealed that instrumental-conceptual use of accounting information increases both an organisation’s budget efficiency as well as its external financial legitimacy. On the other hand, the symbolic use of accounting information decreases the organisation’s budget efficiency and the actual external financial legitimacy but increases the promised external financial legitimacy. This is attributed, mainly, by external institutional pressures that result in decoupling behavior in the use of accounting information in budgetary decision-making processes. In addition, the findings revealed that budget efficiency and acquired financial legitimacy are interdependent. This means that the high financial legitimacy acquired can indicate high budget efficiency in the situation the instrumental-conceptual use exists than the symbolic legitimating use of accounting information. The study proposes a model of the determinants of the use of accounting information in budget decision-making processes for budget efficiency and external financial legitimacy. It informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to make sure that NPM reforms, especially accounting reforms, enhance both efficiency and financial legitimacy in the public sector organisations through the use of accounting information.

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Sempastous, Vincent. "La péréquation financière en droit des collectivités territoriales." Electronic Thesis or Diss., Toulouse 1, 2020. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226030.

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La notion de péréquation financière n’est pas une notion propre au droit des collectivités territoriales. De manière générale, elle renvoie à une technique de répartition financière. Seulement, appliquée à un droit spécifique et à des sujets particuliers, il convient de définir précisément cette notion et d’identifier les implications de l’application d’une telle technique dans un Etat unitaire décentralisé. La péréquation financière entre les collectivités territoriales est une redistribution des ressources destinée à doter chaque collectivité territoriale de la capacité de s’administrer librement. Cette définition ne correspond pourtant pas à la mise en œuvre de la péréquation financière aujourd’hui. Du fait de son extrême complexité et du flou qui entoure sa définition constitutionnelle, l’esprit de la péréquation financière semble s’être dévoyé au risque de faire de cet outil l’instrument de la recentralisation de l’Etat
The concept of financial equalization is not a concept specific to the law of local authorities. In general, it refers to a technique of financial distribution. However, when applied to a specific law and to particular subjects, it is necessary to precisely define this notion and to identify the implications of the application of such a technique in a decentralized unitary state. Financial equalization between local authorities is a redistribution of resources intended to endow each local authority with the capacity to administer itself freely. This definition, however, does not correspond to the implementation of financial equalization today. Due to its extreme complexity and the vagueness surrounding its constitutional definition, the spirit of financial equalization seems to have gone astray at the risk of making this tool the instrument of the recentralization of the state

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Sköld, Eleonor, and Sofie Svensson. "Sociala relationer och emotioner hos ungdomar på behandlingshem : En kvalitativ studie om familjens, vänners och myndigheters betydelse för ungdomars utveckling av drogmissbruk och/eller kriminalitet." Thesis, Örebro University, Department of Behavioural, Social and Legal Sciences, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-609.

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Detta är en kvalitativ studie vars syfte är att undersöka vad som karaktäriserar ungdomars sociala relationer. Mer precist är vi intresserade av att undersöka i) ungdomarnas relationer till familj, vänner och myndigheter ii) vilka emotioner som ungdomarna associerar med sitt drogmissbruk och/eller kriminalitet samt iii) vilken betydelse relationerna har haft för utvecklingen av drogmissbruk och/eller kriminalitet.

Vi utförde intervjuer med fyra ungdomar inskrivna på ett behandlingshem för missbruksproblem. Ungdomarna har varit i behandling mellan en och sex månader. Frågorna ställdes utifrån en intervjuguide som bygger på uppsatsens syfte, tidigare forskning och teori.

Vår tidigare forskning består av studier om sociala relationers inverkan på ungdomar med allvarlig social problematik såsom drogmissbruk och brottslighet. Teorierna handlar om sociala band, skam, skuld och stolthet samt Hirschis sociala kontrollteori.

Resultatet av undersökningen visar att samtliga respondenter hade försvagade sociala band till sina föräldrar under uppväxten och fram tills de slutade missbruka, vilket troligen har påverkat deras utveckling av drogmissbruk och/eller kriminalitet. Sedan ungdomarna blev drogfria har relationen med familjen förbättrats. Samtliga umgås mest med andra antisociala ungdomar, vilket antagligen har haft betydelse för deras egen negativa utveckling. När det gäller relationen till myndigheter hade alla negativa erfarenheter av socialtjänsten och myndigheterna har troligen inte haft någon inverkan på ungdomarnas livssituation. Det har framkommit att samtliga ungdomar bär på skam- och skuldkänslor och att de ofta blir aggressiva när de är påverkade.

This qualitative study aims to examine what characterizes the adolescent’s social relations. More specific, we are interested in examining the adolescent’s relations to family, friends and authorities ii) which emotions the adolescent’s associate with their drug abuse and/or crime and iii) what importance the relations have had for development of drug abuse and/or crime.

We performed four interviews with youths registered in a treatment clinic for drug abuse. The adolescents have been in treatment for one to six months. The questions were asked from an interview-guide based on the purpose of the essay, previous research and theory.

Our previous research consists of studies concerning the impact social relations have on youth with serious social problems such as drug abuse and crime. The theories are about social bonds, shame, guilt, pride and Hirschi’s social control theory.

The result of the study shows that all respondents had weak social bonds to their parents during their childhood and until they ended their drug abuse. That has probably influenced their drug abuse and/or crime development. The adolescent’s relation with their families has improved since they got drug-free. They all spent time with other antisocial youths which probably had an impact on their own negative development. Concerning their relations to authorities they all had negative experiences of the social services and the authorities have most likely not had an impact on the youths life-situation. It emerged that they all carried feelings of shame and guilt and that they all became aggressive when they were under the influence of alcohol and drugs.

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Ascenso, Rute Cordeiro. "Evolução Financeira das Freguesias: Região de Lisboa e Vale do Tejo: período de 2009 - 2012." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2015. http://hdl.handle.net/10400.26/10522.

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanças
Anualmente é publicado o Anuário Financeiro dos Municípios Portugueses, o qual apresenta uma análise orçamental e económica e financeira das contas dos Municípios Portugueses desde 2007, não sendo todavia as freguesias, objeto de análise. O presente estudo tem como objetivo analisar a evolução orçamental e económica e financeira das freguesias da Região de Lisboa e Vale do Tejo no período de 2009 a 2012, que apliquem o regime geral, tal como os Municípios, garantindo assim, a possibilidade de efetuar para as freguesias, um estudo semelhante ao apresentado no Anuário. As freguesias do regime simplificado não são objeto de análise pelas diferenças existentes entre os dois regimes contabilísticos previstos no POCAL. Assim, após um breve enquadramento das freguesias quer no Setor Público Administrativo quer, no normativo contabilístico aplicável, efetuou-se a caraterização e diferenciação apresentada no POCAL no que se refere ao regime geral e ao regime simplificado. Foi ainda evidenciado o objetivo e informação apresentada, ao longo dos anos, no Anuário Financeiro dos Municípios Portugueses destacando-se, o conjunto de indicadores utilizados, consistentemente, ao longo dos anos e vários rankings dos Municípios. Nesse sentido e porque as freguesias que aplicam o regime geral fazem a sua prestação de contas de forma idêntica à dos Municípios, neste estudo, foi efetuado um estudo de caso com as freguesias da Região de Lisboa e Vale do Tejo que aplicavam o regime geral e onde se concluiu, genericamente que, nas freguesias estudadas, não existe independência financeira no período de 2009 a 2012 e que o grau de execução orçamental da receita, em média, é de 91,30%. As receitas correntes são as com maior peso no orçamento, representando em média, 93,75%. O grau médio de execução da despesa nos anos em análise foi de 77,44% verificando-se um decréscimo ao longo do período. As despesas com maior peso são as correntes com a média de 85,23%, sendo as despesas com a aquisição de bens e serviços e as despesas de pessoal, as que representam o maior peso dentro deste grupo económico, em média 42,17% e 36,33% respetivamente. Na análise patrimonial verifica-se que a componente do Ativo com maior peso é o imobilizado representado pela média de 70,58% no período de análise, sendo 52,04% a média do imobilizado corpóreo. No passivo as dívidas de curto prazo representam em média 55,57% do total do passivo e o passivo não exigível, representa em média, 44,43%. Os Resultados Económicos no conjunto da amostra são positivos à exceção do ano de 2011 com o resultado negativo de 80.106,75€, Neste estudo foram ainda apresentados vários rankings entre as freguesias em estudo.
Abstract:The Financial Yearbook of Portuguese Municipalities is published annually, which represents an economic and financial analysis of the accounts of Portuguese Municipalities since 2007, not yet being the parishes, the object of analysis. The aim of this study is to analyze the evolution of the economic budget and financial development of the parishes of Lisbon and Vale do Tejo from 2009 to 2012, applying general rules, such as the Municipalities, to ensure the possibility to make for parishes, a similar study to appear in the directory. The simplified scheme of the parishes, are not analyzed due to the differences between the two accounting regimes provided for in POCAL. After a brief outline of the parishes either in the general government sector or in the applicable accounting standards, it was performed the characterization and differentiation presented in POCAL as regards the general scheme and the simplified. In the Financial Yearbook of Portuguese Municipalities, there was also information presented, highlighting the set of indicators used consistently over the years and various rankings of Municipalities. In this sense and because the parishes implement the general system make their provision so identical to the municipalities, in this study, a case was carried out with the parishes of the Lisbon and Vale do Tejo which applied the general rules and it was generally concluded that, in the studied parishes, there is no financial independence from 2009 to 2012 and the level of budgetary implementation of revenue on average is 91.30%. Current revenues are more than an item in the budget, representing an average of 93.75%. The average degree of implementation of the spending in the years under review was 77.44% proving that was a decline over the period. The cost of greater weight are the chains with an average of 85.23% and the cost of purchasing goods and services and personnel expenses, which account for the largest share within this economic group, on average 42.17% and 36.33% respectively. The analysis verifies that the active component with the highest load is represented by the average assets of 70.58% over the analysis period, and 52.04% average of tangible assets. In liabilities Short-term debts represent an average of 55.57% of total liabilities and non-current liabilities represents an average of 44.43%. The economic results for the whole trial are positive except for the year 2011 with the loss of € 80,106.75. In this study we were also shown various rankings among the parishes under study.

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Kalužová, Jana. "Návratné zdroje financování územní samosprávy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11049.

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The diploma thesis deals with the financial resources of municipal authorities with the intention on so called repayable financial resources. Repayable financial resources represent significant component for financing short-term and long-term projects of municipal authorities and serve as an important financial instrument for the development of municipal territory. The aim of the thesis is to evaluate forms and potentials of using repayabe financial resources by municipal authorities and also to consider the restriction to use repayable financial resources reflecting the state efforts to regulate the indebtedness of municipal authoritis. The evaluation of repayable financial resources is based on a questionnaire inquiries which was realized within municipal authorities of the Czech Republic. The questionnaire answers the questions of using repayable funds, their most frequent forms, and risk aversion of the municipal authorities.

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Arellano, Luis Felipe Vidal. "Fronteiras da responsabilização penal de agentes financeiros na lavagem de dinheiro." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2136/tde-27082013-113954/.

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A presente dissertação de Mestrado visa a discutir os limites da imputação penal de delitos de lavagem de dinheiro a funcionários de instituições financeiras que, ordenada ou casualmente, sejam envolvidos em ações praticadas por terceiros, clientes ou não destas instituições, e que possam configurar a realização do tipo objetivo do crime de lavagem de ativos. Com este propósito, são discutidos aspectos como a evolução da ideia de imputação penal vis-a-vis o desenvolvimento do pensamento chamado pós-contemporâneo e suas implicações na dogmática do concurso de pessoas. Ademais, são também descritos detalhadamente os momentos relativos à lavagem de dinheiro que podem ser propícios à participação de agentes financeiros, debatendo-se, em cada caso, a possibilidade ou não de imputação do crime de lavagem a estes agentes.
The following dissertation aims to discuss the limits of criminal imputation of money laundering on financial institutions employees that, casually or not, become involved in actions perpetrated by third parties, clients or not, of those institutions, which may configure the money laundering criminal fattie species. With this purpose, aspects such as the development of criminal imputation idea vis-a-vis the post-contemporary thinking and its implications to criminal participation theory are discussed. In addition, we focus specifically on the probable moment of the money laundering scheme in which the financial agent might be involved, debating, case by case, the possibility of incrimination.

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Keufak, Tameze Hugues Magloire. "Flux internationaux de capitaux et secret bancaire." Thesis, Clermont-Ferrand 1, 2013. http://www.theses.fr/2013CLF10404.

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Symbole de protection des libertés individuelles, le secret bancaire est perçu par les profanes, avec le développement de la criminalité financière transfrontalière, comme étant un élément qui favorise les fraudes, le blanchiment de capitaux, le financement du terrorisme ainsi que l’évasion fiscale. L’analyse juridique de cette institution nous montre qu’elle est l’élément le plus important de la réussite des opérations ayant pour but les flux internationaux de capitaux, et un facteur qui stimule la réussite économique et la mondialisation. La réglementation et la régulation des flux internationaux de fonds par un certain nombre de législations éparses et variées modifie considérablement la notion du secret bancaire. Une des caractéristiques fondamentales de ce bouleversement est qu’il institue des liens entre les différents opérateurs qui interviennent dans le contrat. Le contrôle de cette opération pousse les Etats à mutualiser leurs efforts et à se mettre ensemble en vue de défendre leurs intérêts financiers respectifs à travers la lutte contre les flux de capitaux illicites. Par ailleurs, la défense de ces intérêts financiers entraine incontestablement la redéfinition substantielle des missions du banquier d’une part, notamment sa façon de percevoir la relation avec la clientèle, de recueillir et d’échanger des informations, ainsi que la coopération avec les autorités publiques et de contrôle internes et internationales. D’autre part, on note du fait de cet élargissement de missions du banquier, une extension des risques pénaux à l’égard de ce dernier. Cependant, la dilution du secret bancaire à l’échelle internationale tant pour des nécessités contractuelles, que pour les nécessités de la lutte contre la criminalité entraine des dérives importantes se manifestant à travers le manque de stratégies adaptées permettant d’éviter dangers et de réagir en cas d’atteinte aux droits de l’Homme. D’où la nécessité de redéfinir un nouveau cadre juridique qui permet non seulement de limiter les atteintes au secret bancaire et aux droits de l’Homme, mais aussi, oblige les différents intervenants dans la chaine des transferts internationaux de fonds, «de jouer aux mêmes règles du jeu», d’être tributaires de mêmes droits, et surtout des mêmes obligations. C’est à ce prix et à ce prix seulement, que le secret bancaire pourra être réhabilité en tant qu’institution fondamentale
The regulation of the international flows of fund by a number of scattered and varied legislations modifies considerably the notion of the bank secrecy. One of the fundamental characteristics of this upheaval is that it establishes links between the various operators who intervene in the contract. The control of this operation urges States to mutualize their efforts and to put itself together to defend their respective financial interests through the fight against the illicit capital flows. Besides, the defense of these financial interest conduct unmistakably the substancial redefining of the banker on one hand, in particular the way it perceives the relation with the clientele, of collects and of exchanges information, as well as the cooperation with the public authorities and control internal and international. On the other hand, we note because of this extension of missions of the banker, an extension of the penal risks towards him

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Dokládalová, Michala. "Podvody finančních poradců a jejich prevence." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-149836.

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Thesis "frauds committed by financial advisors and its prevention" introduces the concepts of fraud, reasons for fraud, types of frauds and prevention suggestion. Financial advisors misuse the imperfections of insurance products and financial illiteracy of people for their own enrichment. This topic is very up to date for insurance companies. These cases are not publicized in media to protect the insurance companies. Within the thesis there was carried out a research among financial advisors in order to confirm or disprove the claim that financial advisors commit such offenses. It provides information for potential clients that would help them to be more conscious and to prevent them from concluding disadvantageous contracts. Recommendations are designed also for the insurance companies in the form of anti-fraud information system.

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Riskwait, Mirza. "L'interventionnisme financier local." Thesis, Sorbonne Paris Cité, 2018. http://www.theses.fr/2018USPCD015.

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L’intervention économique financière locale est un phénomène relativement récent. Elle apparaît, notamment, à la suite des deux guerres mondiales mais également en raison des différentes crises économiques successives que connaît la France au cours du XXème siècle. L’Etat va progressivement déléguer aux collectivités territoriales un nombre croissant de compétences. L’objectif étant de pallier la carence de l’initiative privée, tout en soutenant celle-ci. Les compétences des collectivités territoriales, ainsi que les moyens humains et financiers, se développent par l’intermédiaire des transferts de compétences effectués de l’Etat vers les collectivités territoriales. Le contenu des budgets locaux s’accroît, quant à lui, de manière concomitante et permet, ainsi, d’agir sur le secteur économique local. De nombreux acteurs interviennent et il existe différents types d’interventions économiques possibles au niveau local. Par conséquent, un encadrement s’avère nécessaire tant au niveau législatif que réglementaire. La jurisprudence administrative et financière participe de la régulation des interventions économiques locales. Parallèlement, la législation administrative et financière encadre celle-ci. Cette thèse aura pour objectif de démontrer que l’interventionnisme économique local n’est pas seulement réalisé par l’intermédiaire d’instruments juridiques mais essentiellement par le truchement d’instruments financiers, dont le rôle sera déterminé. Ce travail de recherche consistera à identifier puis analyser ces instruments au niveau local. li s’agira également de s’interroger sur les modalités de mise en oeuvre, de contrôle et de sanction de ceux-ci et, surtout, de mesurer leur efficience sur la scène économique locale
This thesis is about local public financial interventionism, in a context where it is decried. It proposes to study the different characteristics that define local public financial interventionism. The financial competence held by the local authorities to intervene in favor of the private enterprises, granted by the legislator, allows the exercise of a local public financial and fiscal regulatory power while taking into account the rights and freedoms of private enterprises. Local public financial interventionism takes place through conventional legal techniques, such as unilateral administrative act and contract, which go beyond the dichotomy of public and private law, and financial techniques, such as local public expenditure and local tax revenue, and the loss of revenue derived from local taxes, thus offering a multiplicity of legal and financial instruments. The analysis of the effectiveness of local public financial interventionism makes it possible to define the various forms of local public financial intervention and to assess the mechanisms put in place to evaluate, control and sanction it

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Mehdi, Djazira. "Les instruments de lutte contre le blanchiment d'argent en Algérie." Thesis, Nice, 2015. http://www.theses.fr/2015NICE0050/document.

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Le blanchiment de capitaux est actuellement le délit qui connaît la plus importante croissance. Par ailleurs, la lutte contre ce phénomène reste un thème actuel et global. Consciente du caractère essentiellement transfrontalier de ce fléau et ses conséquences néfastes qu’il présente particulièrement pour les pays en voie de développement dont les systèmes financiers sont réputés fragiles, l’Algérie a mis en place divers instruments afin de combattre le blanchiment d’argent. Outre sa participation aux instruments internationaux, elle a mis en place des moyens nationaux permettant de lutter contre cette forme de délinquance financière. Nous avons analysé ces instruments et les modifications récentes apportées en la matière par les autorités algériennes
Money laundering is currently an offense that is still growing. Moreover, the fight against this phenomenon remains an overall theme. Recognizing the transboundary nature of this scourge and its harmful consequences that this presents particularly for the developing countries whose financial systems are notoriously fragile, Algeria has introduced various instruments to fight money laundering. In addition to its participation in international instruments, it has set up national means to fight against this form of financial crime. We analyzed these instruments and the recent changes made by the Algerian authorities

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Aubry, Stephanie. "El Salvador in the Age of Financial Capitalism: Democracy, Biocapitalism and the Reduction to Bare Life." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468870599.

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Aquino, Jania Perla Diógenes de. "Príncipes e castelos de areia: performance e liminaridade no universo dos grandes roubos." reponame:Repositório Institucional da UFC, 2009. http://www.repositorio.ufc.br/handle/riufc/21341.

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AQUINO, Jania Perla Diógenes de. Príncipes e castelos de areia: performance e liminaridade no universo dos grandes roubos. 2009. 230f. Tese (doutorado) - Universidade de São Paulo, Programa de Pós-Graduação em Antropologia Social, São Paulo, 2009.
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This work is an ethnography that leads with an assault against a financial institution. I begin the text with a reflection under the empirical material and the skills that I use to get them. Then, at that point, I articulate the dilemmas and tensions that I experienced during the fieldwork through my long contact with recluse criminals and outlaws. Next I analyze the procedures and efforts of a team of robbers that mastermind a conspiracy to rob a large quantity of money from a private security company. I guess on the affinities and conflicts between the members of this complex project. My perspective is on the conception of performance analysis by Erving Goffman, that puts himself in the position of a daily observer. Through this method I noticed the building of façades by the so- called “bank robbers” in the periods that they are projecting their criminal actions and in their routine full of risks and uncertainties like outsiders. With the notions of liminal and experience by Victor Turner I observe the consequences of the involvement in the great robberies under their daily life and personal trajectories making use of illegal acts as life alternative and way to social ascent. One of my central points is to focus in the singularities of their identities and notions of themselves.
Este trabalho constitui uma etnografia da performance de um assalto contra instituição financeira. Inicio o texto esboçando uma reflexão sobre o material empírico utilizado e as estratégias adotadas para obtê-los. Discorro sobre os dilemas e tensões que vivenciei durante a realização do trabalho de campo, possibilitado por extensas interlocuções com criminosos reclusos em penitenciárias ou foragidos da Justiça. Em seguida, analiso procedimentos e iniciativas mobilizadas por uma equipe de assaltantes, organizando e executando um roubo milionário contra uma empresa de guarda-valores, enfatizando afinidades e conflitos entre os participantes da complexa investida. A partir da perspectiva de análise da performance de Erving Goffman, que se coloca como observador da vida cotidiana, assinalo as prerrogativas para elaboração de fachadas e faces pelos chamados “assaltantes de banco”, tanto nos períodos de elaboração de suas operações criminosas como em suas rotinas na clandestinidade, balizadas por inconstâncias e riscos. Com base nas noções de liminaridade e experiência de Victor Turner, ressalto as implicações da participação em grandes roubos sobre o dia-a-dia e a trajetória das pessoas que adotam esse ofício ilegal como alternativa de vida e estratégia de ascensão social, focalizando as singularidades em suas identidades e “noções do eu”.

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Dissertations / Theses on the topic 'Financial crime and Authorities'

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