Literatura académica sobre el tema "Concealment of assets"

Abstract: Data security techniques, notably concealment of information in encrypted images, play a pivotal role in safeguarding digital assets. Nonetheless, many methods in this domain face challenges in effectively balancing security and embedding capacity. To tackle this issue, we propose a novel approach integrating hybrid coding and Chinese remainder theorem-based secret sharing (CRTSS). Our method employs hybrid coding for concealing data within images, ensuring a robust embedding capacity. Initially, an iterative encryption process encrypts blocks while preserving their spatial correlation. CRTSS is then utilized to distribute these encrypted blocks across multiple shares, ensuring robust security. Leveraging the high geographical correlation within each share, data embedding is performed using the hybrid coding technique, effectively increasing capacity. The proposed method allows for the restoration of the original image without loss, even if some shares are corrupted or missing, as long as enough uncorrupted shares are available. Experimental results indicate superior embedding capacity compared to state-of-the-art techniques, including those relying on secret sharing. We present four variations of the proposed model, comprising two coupled and two separable cases, leading to a high-capacity concealment approach. The efficacy of our approach is demonstrated through experimental validation.

Financial crime in Nigeria – including money laundering – is ravaging Nigeria's economic growth. In the past few years, the Nigerian government has made efforts to tackle money laundering by enacting laws and setting up several agencies to enforce the laws. However, there are substantial loopholes in the regulatory and enforcement regimes. This article seeks to unravel the involvement of the churches as key drivers in money laundering crimes in Nigeria. It concludes that the permissive secrecy which enables churches to conceal the names of their financiers and donors breeds criminality on an unimaginable scale.

The article analyzes the judicial practice of applying civil enforcement measures in the field of tax legal relations. The controversial issues concerning the powers of tax authorities to bring claims against authorized persons of organizations who have committed tax crimes, for compensation for harm caused to public law entities as a result of non-payment of taxes to the budget by the organization or as a result of concealment of the organization’s monetary assets are considered.

The approval of new legislative acts regulating the financial assets in digital form,including digital rights, digital currencies and the digital ruble, gives grounds forrethinking their legal status and influence on the sphere of criminal law enforcement.The purpose of the study is to identify the legal nature of financial assets in digitalform, taking into account the current state of legal regulation of their turnover, toassess the existing approaches and develop recommendations for the qualificationof crimes in which the subject or means of committing them are digital rights, digitalcurrency, digital ruble or electronic cash. From these perspective are considered theissues of qualification of crimes against property, drug crimes, corruption crimes,laundering of money or other property acquired by criminal means, bankruptcrimes, malicious evasion of repayment of accounts payable, concealment of fundsor property from the collection of taxes, fees, insurance premiums. The generalconclusion based on the results of the study is that financial assets in digital form,representing property rights, must be considered as a sign of these crimes, exceptwhen their actual involvement is beyond the scope of the crime. In order to determinethe dimensional characteristics of the relevant crimes, the issues of assessing thevalue of digital rights and digital currencies are considered.

The transparency of the assets of persons performing key public functions is desired and expected by the public. However, the current regulations unfortunately do not guarantee it fully. Therefore, on 21 November 2023, a Draft Act Amending the Act on Restrictions on the Conduct of Business by Persons Performing Public Functions and Certain Other Acts was submitted by a group of Sejm members to the Speaker. This bill, commonly referred to as ‘clean hands’, provides for the principle under which the separate property of the spouses of state and local self-government officials will also have to be disclosed in the financial disclosure statements they submit. In the present study, the author analyses the proposed changes and assesses them through the prism of the principles and rights expressed in the Constitution. She also suggests adopting solutions that would effectively prevent the concealment of assets by persons obliged to submit financial disclosure statements.

Purpose: The Corruption Law in Indonesia faces technical and normative challenges in collecting compensation for state losses. Technical obstacles include concealment of assets, inability of convicts or heirs to pay compensation, and rejection by heirs or third parties. In addition, corruptors often prefer to serve additional prison sentences as a substitute for compensation money. This law also lacks legal certainty and is disproportionate in regulating additional prison sentences. This research aims to find out the efforts of the Prosecutor as State Attorney in the effectiveness of returning compensation for State losses through the prosecution and execution of compensation for State losses resulting from criminal acts of corruption. Methode: This research is a normative-juridical type of research. Supported by 4 (four) approaches, philosophical approach, legislative approach, conceptual approach, and case approach. Result: The efforts of the State Attorney's Office in the field of prosecution by carrying out investigations, confiscation, prosecution, and confiscation of assets based on the judge's decision, auction, and execution, through the Prosecutor's Office's Asset Recovery Center (PPA) unit. Meanwhile, in the civil sector, by carrying out or facing a civil lawsuit by the suspect or a third party who objects to the action of confiscating property owned or under the control of the suspect. As in the investigation into the Jiwasraya and Asabri Corruption cases.

The current Article covers the issues of counteraction to financial crimes in cyberspace. Cyberlaundering pose the significant threat to the world financial system as it assists criminals in concealing and further use of illicit assets. It also poses the challenge for law enforcement agencies which should adjust its methods in order not to fall behind the developing digital landscape. The Article considers the issue of modern technologies use for conduction of cybercrimes aimed at breach, destruction or creation threats to critical infrastructure and/or spreading of fears or panics with the ultimate goal in causing physical or economic damage to society or its population. The Article provides analysis of interaction between legalization of financial assets in cyberspace and cyberterrorism. It notes that the new type of terrorism uses the interconnectivity and vulnerability of digital systems and networks of modern society to reach it criminal goals. During last decade the cyberterrorism threat became more urgent problem for governments as well for businesses. Considering technologies continue to develop and more and more resources of critical infrastructure are connected to the world digital network the probability of cyberattacks to damage and failures became seriously real then ever before. The use of digital currencies significantly exacerbates and deepens these problems. The creation of digital currencies at the state level ensures direct trade procedures with countries which accept such payments without any converting at commonly used world currencies. It assists in concealment of source of financial transactions. Respectfully the world faces with issues for development of methods and algorithms of detection and proactive counteraction to financial crimes at cyberspace as an integral part of overall cybersecurity of information resources.

Sham holding of assets is a legal regime of the beneficiary’s property held by a fictitious owner for unfair purposes (such as concealment from its being recovered by creditors or divided in case of inheritance or divorce, etc.). The awareness by the sham owner of his status and the “incompleteness” of his rights are the key signs of this legal regime. Court action based on the appearance (pretense) is a primary way to protect interested parties in such circumstances, regardless of what the sham holding is based on — contractual obligation, corporate actions, trust relations, etc. The inclusion of concealed property into bankruptcy estate, inheritance, or common property of the spouses without challenging the underlying transactions on the grounds of the abuse of law may apply when special ways of protection (in particular, bringing the sham owner to joint and several liability) are not available.

The article deals with separate issues of legal evaluation and ways to counter dangerous practices of using virtual currencies in the course of legalizing property obtained through criminal means. The research analysis is based on the principle of interdisciplinary research with an active appeal to international and separately foreign experience of combating the legalization of criminal income through the use of transactions with cryptocurrencies. The position is argued, referring to specific examples of large-scale “financial-virtual” abuses, that Ukraine also needs to develop its own clear action plan regarding the legal regulation of the circulation of virtual assets, in particular by implementing effective national mechanisms to prevent (or at least reduce) money laundering practices of money obtained by criminal methods, taking into account the immediate threats to the financial system of Ukraine from the actions of a country that carries out armed aggression against our state. It was stated that although legal scholars traditionally have different approaches to the interpretation of the phenomenon of legalization of criminal income, there is still no complete understanding and definition of it, since money laundering can be considered as a multi-level phenomenon (as a crime, action, process, technology, stage, method and procedure, type of business activity, etc.), in scientific and practical circles, a common, established approach is to distinguish three main stages in the laundering of criminal proceeds: location, concealment and integration. It is shown that these stages cannot be equally applied to legalization schemes implemented using fiat or virtual currencies. In the final part of the article, the authors emphasized that the improvement of the domestic model of combating practices of legalization of money obtained by criminal methods should be implemented primarily by improving the regulatory framework and the system of organizational and legal measures to combat such practices by national regulators and individual departments of law enforcement agencies; at the same time, the criminal law component in the process of introducing proposed changes should have a conditionally secondary, auxiliary value.

Purpose This paper aims to look at the case of Italy, which clearly stands out in its relationship with organised crime. The recognition that money is the “lifeblood” of OC has resulted in the implementation of what we can refer to as the anti-money laundering (AML) regime, which backs the systematic targeting of mafia assets and the application of severe obstacles to the concealment of dirty money through increased financial surveillance. This paper discusses the financialisation of counter-mafia strategies, with the purpose of questioning the extent to which this system has been delivering what it promised. Design/methodology/approach The paper is divided into three chapters. The first chapter looks at the relationship between Italian mafia and dirty money. The second chapter discusses the rationale and pillars of the AML regime. Finally, the last section examines and discusses recent evidence of the outcome of AML policies, by looking at figures as reported by relevant entities, such as the Financial Intelligence Unit (FIU), Europol, the Italian Ministry of Interior and the Direzione Investigativa Anti-Mafia (DIA). Findings Evidence suggests that financial surveillance, the first pillar of the AML regime, is much costlier than it is beneficial to society. Reporting of suspicions has rocketed in the past years, bringing very little change to yearly ML convictions, and being only marginally helpful in mafia-related investigations, confiscations and arrests. The confiscation of assets from mafia members, i.e. the second pillar of the AML regime, has proven to be effective in gaining control over large sums and goods. However, more research is needed around the question of confiscated asset-management and desirable re-investment opportunities. Originality/value As the AML regime gains in prominence internationally, it is of great value to assess its achievements so far. This is especially true of a country like Italy, which suffers from a long-standing mafia dominance. This paper represents a modest initial inquiry, which will hopefully be complemented by future research to come to an in-depth understanding of the value and limitations of an AML regime in fighting OC.

This book investigates the dynamics of capital flight from Angola, Côte d’Ivoire, and South Africa, countries that have witnessed large-scale illicit financial outflows in recent decades. Quantitative, qualitative, and institutional analysis for each country is used to examine the modus operandi of capital flight; that is, the “who,” “how,” and “where” dimensions of the phenomenon. “Who” refers to major domestic and foreign players; “how” refers to mechanisms of capital acquisition, transfer, and concealment; and “where” refers to the destinations of capital flight and the transactions involved. The evidence reveals a complex network of actors and enablers involved in orchestrating and facilitating capital flight and the accumulation of private wealth in offshore secrecy jurisdictions. This underscores the reality that capital flight is a global phenomenon, and that measures to curtail it are a shared responsibility for Africa and the global community. Addressing the problem of capital flight and related issues such as trade misinvoicing, money laundering, tax evasion and theft of public assets by political and economic elites will require national and global efforts with a high level of coordination.

Medical scientists employ ‘quality assessment tools’ to assess evidence from medical research, especially from randomized trials. These tools are designed to take into account methodological details of studies, including randomization, subject allocation concealment, and other features of studies deemed relevant to minimizing bias. There are dozens of such tools available. They differ widely from each other, and empirical studies show that they have low inter-rater reliability and low inter-tool reliability. This is an instance of a more general problem called here the underdetermination of evidential significance. Disagreements about the quality of evidence can be due to different—but in principle equally good—weightings of the methodological features that constitute quality assessment tools. Thus, the malleability of empirical research in medicine is deep: in addition to the malleability of first-order empirical methods, such as randomized trials, there is malleability in the tools used to evaluate first-order methods.

AbstractGlobally, research studies show a significantly elevated risk of poor mental health among LGBTQ individuals compared to cisgender and heterosexual individuals. Depression, anxiety, suicidality, and general distress demonstrate the largest mental health disparities by sexual orientation and gender identity. A growing body of evidence suggests the elevated risk of poor mental health among LGBTQ people is partly attributable to greater exposure to stigma-related stress. Minority stress theory, developed in the Global North, describes that LGBTQ people experience unique stressors (e.g., discrimination, violence, and identity concealment) that are linked to their sexual or gender identity. Although evidence suggests that these factors are important predictors of LGBTQ individuals’ mental health around the world, additional studies from the Global South have shown other strong predictors of LGBTQ mental health. These factors are related to societal integration barriers, such as low social trust, unemployment, and lack of stable housing. The extent to which these barriers override or interact with minority stress to predict mental health problems remains unknown. Still, the degree to which LGBTQ individuals around the world are exposed to stigma-related stress and experience barriers to societal integration is dependent on structural factors such as discriminatory laws and policies and societal attitudes. To better assess the mental health burden of LGBTQ individuals and its determinants, higher-quality studies are needed that use representative samples of the full spectrum of LGBTQ populations from different parts of the world. Future research also must develop efficient means for distributing LGBTQ-affirmative treatments to LGBTQ populations that most need them.

Abstract Unlike most poems of the Augustan age, Ovid’s Fasti is unusually fond of recording Roman defeats and moments of national humiliation. From the complete thrashing of the Fabii in the battle of the Cremera to Crassus’ disaster at Carrhae, Ovid’s poetic calendar offers an intriguing, ‘alternative’, view of Roman history. This chapter offers a fresh consideration of these and other related episodes, and argues that the recurrence to humiliation and revenge in the Fasti amounts to a persistent attempt by Ovid to assert that the need to avenge humiliation is hardwired into Rome’s DNA. In making this argument, the chapter will focus on not only the poet’s depiction of Augustus as ultor par excellence, but also offer a new interpretation of the Fortuna–Servius–Tullia episode in Fasti 6. I will suggest that this sequence of aetiological narratives about concealment, sexual shame, and dynastic strife may be seen to allude to the poet’s banishment and the punishment of the two Julias.

The problem of bankruptcy prevention is growing in importance under conditions of the decline of economic growth and quarantine restrictions caused by the COVID-19 pandemic, which has significantly affected the domestic economy. In the second reading, the Ukrainian Parliament adopted amendments to the Code of Ukraine on the Bankruptcy Procedure, which banned moratorium on bankruptcy initiation by the creditors. Thus, there was approved “Draft Law on Amendments to Certain Legislative Acts to Regulate Certain Issues of Bankruptcy Procedures for the Period of Implementation of the Measures Aimed at Preventing the Emergence and Spread of the COVID-19 Pandemic” No 4220. This moratorium was introduced in the framework of measures for business support due to the COVID-19 pandemic. Quarantine restrictions caused by the COVID-19 pandemic have affected many businesses throughout the world. First of all, this is due to strict quarantine measures imposed by the governments of many countries: closure of shopping and entertainment centers, a ban on all public events, restrictions on the movement both within the country and when crossing its borders, reduction of production (due to the establishment of limits for the simultaneous stay of workers in one room), etc. Quarantine has ruined consumer sentiment and almost halted several industries including retail, hotel and restaurant business, air travel. The amount of budget revenues has decreased. As a result of quarantine, Ukrainian companies have frozen investments and production chains, and some of them are on the verge of bankruptcy. The main economic sign of bankruptcy is reduced to a single point. It is inability of the enterprise to meet the requirements of creditors. However, in order to avoid numerous bankruptcies on insignificant debts, the minimum amount of debt is determined, at which a bankruptcy case can be initiated. Macroeconomic efficiency of the institution of bankruptcy directly depends on the systemic nature of the relevant fragment of the national legislation, availability of the detailed representative economic statistics and the level of conceptual development of effective anti-crisis regulation. At the level of microeconomics, bankruptcy means not just stopping the local production process, i.e. the loss of a sustainable source of permanent income and social security. And at the level of macroeconomics there is the opposite situation; bankruptcy means rehabilitation of production from inefficient forms of its organization and inefficient management, overcoming cyclical recession and modernization of the technological base of production. A modern approach to the study of bankruptcy is associated with the definition of objective economic signs of corporate bankruptcy and specific signs of financial insolvency of the enterprise, assessment of the effectiveness of basic legal procedures for bankruptcy (supervision, external management, bankruptcy proceedings, and amicable settlement). Financial preconditions for insolvency and bankruptcy of the enterprise are analyzed in accordance with Methodical recommendations on detection of signs of insolvency of the enterprise and signs of concealment of bankruptcy, fictitious bankruptcy or bringing to bankruptcy; Methodology of in-depth analysis of the financial and economic condition of insolvent enterprises and organizations. Financial statements are the sources of information for analysis and detection of signs of bankruptcy. To predict the risk of bankruptcy, it is necessary to be guided by regulatory sources, data of accounting, statistical, operational accounting and reporting. Necessary information can also be obtained from documentary inspections, audits, orders, directives, economic and legal materials (contracts). To study the results of financial and economic activities of the object of study there can be used accounting data, which contains extensive analytical information. According to primary documents, it is possible to establish the causes of overspending, payment of fines, perpetrators, determine the legality and appropriateness of business transactions. The main sign of bankruptcy is inability of the company to comply with creditors’ claims within three months from the date of payment. After this period, creditors have the right to apply to the arbitral tribunal to declare the debtor company a bankrupt. Bankruptcy is the result of interaction of internal and external factors. Due to the limitations of the COVID-19 pandemic, 1/3 of the business destruction is associated with internal factors and 2/3 with external factors. Bankruptcy characterizes realization of catastrophic risks of the enterprise in the course of its financial activity, as a result of which it is unable to meet the requirements set by creditors and meet obligations to the budget. Among a wide range of methods used to determine the characteristics of various phenomena and processes, to identify the features of development, to study the dynamics of changes at the enterprises under conditions of the threat and development of crisis, there can be distinguished the main ones: expert (expert assessments); research and statistical; analytical; method of analogues. The whole set of methods for assessing the state of the enterprise is based on three main approaches, which include: the use of a system of indicators and informal indicators (criteria and features); setting the maximum number of indicators in different areas of the enterprise; creation of a separate system of integrated indicators. In the practice of analysis and assessment of the enterprise state the most common approach is the one that involves the use of a system of indicators and informal indicators. Integrated factor models developed using multidimensional multiplicative analysis are often used to assess the probability of bankruptcy and the level of creditworthiness of the enterprise. Bankruptcy forecasting methods based on the use of financial ratios are as follows: Two- and five-factor models for estimating the probability of bankruptcy based on Altman’s “Z-score”; Model of Roman Lis, W. Beaver; Method of rating assessment of financial condition (rating number); R – bankruptcy risk prediction; Taffler’s prediction model; Fulmer’s model; Springgate model; Generalized model developed on the basis of discriminant function; PAS-ratio. Integrated factor models of E. Altman, Lis, Taffler, Tishau and others are often used to assess the probability of bankruptcy and the level of creditworthiness of the enterprise (Table 1), developed using multidimensional multiplicative analysis.