Magister Legum - LLM

Made available in DSpace on 2016-04-26T20:24:15Z (GMT). No. of bitstreams: 1 Renato Cordeiro Paoliello.pdf: 1069960 bytes, checksum: 3f56ab819cc7a13fb0b2c3f4ea8839c0 (MD5) Previous issue date: 2016-03-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study aims to analyze the punitive system faced with the combat system to money laundering. The methodology to be used, we start the analysis of philosophical and dogmatic aspects. The analysis will take place initially in finding true origin of money laundering at the acts of cover-up and their questioning, face the criminal elements of the agents criminal act. After, it is analysis of the criminal acts in pursuit of money laundering utility and its conclusion by the instrumental and utilitarian way to combat severe gravity of offenses, mainly to narcotics trafficking. The second chapter draws up the money laundering stages to describe the evolution of the crime trajectory within the meaning of the "iter criminis" as well as to substrate serve the analysis of other institutes, considering that the appearance factual the law should not be passed over. A second phase of this chapter describes the main ways in which to use the money launderers to achieve their "meta optata" in consummation for vanish the spurious origin of the values obtained by criminal means. In the third chapter, there is an analysis of the legal and penal well, the construction of universalized entity defense, and analysis of the major doctrinal trends of money laundering coping. Then, in fourth chapter, there is an analysis of the utilitarian philosophical current, and epistemological movement of functionalism, beyond the doctrinal thesis speeds of criminal law, to plot, on a speculative basis, the characteristic elements in combat of the money laundering. In the fifth chapter, and in the sixth, there is the analysis of concrete effects of the adoption of the philosophy discussed in previous chapters, in an attempt to create watertight system to the dictates of the Penal Code. In these terms, there will be analysis of money laundering of extraterritoriality as well as the procurement agents and their peculiar feature in money laundering. Finally, we will be analyzing the aspects of criminal money laundering law on the persons of the crime / O presente trabalho tem por finalidade a análise do sistema punitivo confrontado com o sistema de combate a lavagem de capitais. Como metodologia a ser utilizada, parte-se da análise de aspectos filosóficos e dogmáticos. A análise ocorrerá inicialmente na busca verdadeira origem da lavagem de capitais, pelos atos de encobrimento e sua problematização, face os elementos penais do concurso de agentes. Após, faz-se análise dos diplomas penais em busca da utilidade da lavagem de capitais e sua conclusão pela forma instrumental e utilitária no combate a delitos de gravidade acentuada, mormente ao tráfico de narcóticos. No segundo capítulo, elabora-se as fases de lavagem de capitais para descrição da evolução da trajetória do crime, na acepção do iter criminis , bem como, para servir de substrato a análise dos demais institutos, tendo em vista que o aspecto fático do direito não deve ser preterido. Um segundo momento deste capítulo, descreve as principais formas, pelas quais se utilizam os lavadores de dinheiro, para atingir a sua meta optata , em consumação, ao desatinar da origem espúria, os valores obtidos por meios criminosos No terceiro capítulo, existe a análise do bem jurídico-penal, pela construção da defesa de ente universalizado, e a análise das principais tendências doutrinárias de enfrentamento da lavagem de capitais. Após, no quarto capítulo, existe a análise da corrente filosófica utilitarista, e de movimento epistemológico do funcionalismo, além da tese doutrinária das velocidades do direito penal, para traçar, em caráter especulativo, os elementos característicos presentes no combate a lavagem de capitais. No quinto capítulo, e no sexto existe a análise de efeitos concretos da adoção da filosofia analisada nos capítulos anteriores, na tentativa de criação de sistema estanque aos ditames do Código Penal. Nesses termos, haverá análise da extraterritorialidade da lavagem de capitais, bem como do concurso de agentes e sua peculiar característica na lavagem de capitais. Por fim, será feita análise dos aspectos de codelinquência na lavagem de capitais

Penningtvätt är ett ämne som under de senaste åren fått mycket uppmärksamhet. Nya lagar och regleringar med målsättningen att förebygga och bekämpa penningtvätt har införts. För att uppskatta problemets storlek har ett flertal estimat beräknats med hjälp av olika metoder. I denna uppsats har vi valt att fokusera på de metoder som används för att beräkna estimat, då det finns tecken som tyder på att estimaten som beräknas sällan utsätts för kritik.Syftet med uppsatsen har varit att undersöka och jämföra tre av de idag vanligaste metoderna för att beräkna penningtvättens storlek. De vanligaste modellerna är Walkermodellen, Zdanowicz metoder för handelsbaserad penningtvätt och en två-sektor modell vilka har utgjort fokus i denna studie. Studien är av kvalitativ karaktär med en induktiv ansats där empirin består av de utvalda metoderna.Att göra en exakt mätning av storleken på penningtvätten är naturligtvis inte möjligt, utan det handlar istället om att göra en så bra uppskattning som möjligt. Resultatet av vår undersökning visar att de tre metoderna skiljer sig helt från varandra. Vilken metod som är lämpligast beror på sammanhanget, vilket är viktigt att ha i åtanke när någon tar del av de estimat som beräknats. Zdanowicz metod mäter exempelvis inte total penningtvätt för ett land, men är samtidigt den som bäst mäter kapitalförflyttning vid handel mellan länder. Av de tre metoder vi tagit upp i vår undersökning är Walkermodellen den som lämpar sig bäst för att beräkna penningtvätten globalt, men den har en svaghet i att den till stor del förlitar sig på experters kunskaper och erfarenheter. Två-sektor modellen har sin utgångspunkt i mikroekonomisk teori och får anses ha en högre reliabilitet än Walkermodellen, men går dock inte att tillämpa globalt på samma sätt som Walkermodellen. Två-sektormodellen mäter heller inte hur mycket pengar som tvättas mellan länder så som de andra två metoderna gör. / Program: Civilekonomprogrammet

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvätt Syfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt. Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv. Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer. Det finns även ett förväntningsgap eftersom externa och interna bankrevisorer kan göra mer i deras yrkesutövning för att förebygga penningtvätt inom banksektorn. Förslag till vidare forskning: En liknande studie som enbart fokusera på banker som sysslar med kontanthantering samt att Revisorsnämndens perspektiv beaktas. Studiens bidrag: Studien bidrar till att kartlägga externa och interna bankrevisorers ansvar i det förebyggande arbetet mot penningtvätt inom banksektorn. Studiens resultat bidrar till företagsekonomisk forskning genom att öka förståelsen av samarbetet mellan samtliga parter för att förebygga penningtvätt inom banksektorn. Nyckelord: Bankrevisorer, internrevision, externrevision, penningtvätt, PTL, penningtvättslagen, god revisionssed / Title: Bank auditors professional practice in the prevention of money laundering Aim: The aim of this essay is to increase understanding and explain how external and internal bank auditors work to prevent money laundering in the banking sector. The aim is answered by examining how the Money Laundering Act apply in their professional practice, how the work relates to the generally accepted auditing standards and if concerned parties are experiencing a gap of expectations regarding bank auditors responsibility of detecting financial crimes such as money laundering. Method: The essay has applied a qualitative research method to study how external and internal bank auditors professional practice relates to the prevention of money laundering. This has been achieved by executing ten semi-structured interviews with external and internal bank auditors and other concerned parties to contribute additional perspectives. Results and Conclusions: The result of the essay shows that neither external nor internal bank auditors report suspected money laundering directly to the Finance Police. Internal bank auditors report suspected money laundering to the Compliance department and the external bank auditors report suspected money laundering to the company CEO or board in firsthand. The essay shows that the generally accepted auditing standards are a significant factor in the prevention of money laundering for external and internal bank auditors. The result shows a gap of expectations, the external and internal bank auditors can contribute more in their professional practice to the prevention of money laundering in the banking sector according to concerned parties. Suggestions for future research: A similar study focusing solely on banks with cash management including the Auditor Board´s perspective. Contributions of the essay: The essay helps to identify external and internal bank auditors responsibility in the prevention of money laundering in the banking sector. The results contribute to business research by increasing understanding of the cooperation between concerned parties to prevent money laundering in the banking sector. Keywords: bank auditors, internal audit, external audit, money laundering, PTL, the Money Laundering Act, generally accepted auditing standards

Studien syftar till att undersöka hur fyra respondenter beskriver att pengar tvättas i Sverige. Vidare syftar studien till att undersöka vilka möjligheter och svårigheter respondenterna upplever i deras arbete mot penningtvätt. En kvalitativ metod med semistrukturerade intervjuer har använts där fyra respondenter har intervjuats. Respondenterna var vid intervjutillfällena verksamma vid Ekobrottsmyndigheten, Skatteverket samt inom banksektorn. Intervjuerna har analyserats med analysmetoden tematisering. Studiens empiri tolkas med rutinaktivitetsteorin som utgår från att tre element behövs för att ett brott ska vara möjligt att begå. Studiens empiri antyder att penningtvätt i Sverige har påverkats av internetanvändningen och samhällets tekniska utveckling. Användningen av internet och annan teknik i penningtvättsprocessen har bidragit till möjligheten att spåra digitala transaktioner, vilket är viktigt i arbetet mot penningtvätt. Internet och teknikanvändningen har även bidragit till att det är enklare att överföra pengar, inte minst till andra länder, vilket kan försvåra respondenternas arbete mot penningtvätt. Utifrån den teoretiska tolkningen av empirin tvättas pengar då möjligheten finns. Den teoretiska tolkningen antyder även att pengar kan tvättas med hjälp av internet då det saknas kapabla väktare som hörhindrar att brottet begås. / The study aims to investigate how four respondents describe that money is laundered in Sweden. Furthermore, the study aims to investigate what opportunities and difficulties the respondents experience in their work against money laundering. A qualitative method with semi-structured interviews has been used where four respondents have been interviewed. During the interviews, the respondents were active at the Swedish Environmental Crime Agency, the Swedish Tax Agency and in the banking sector. The interviews were analyzed with the analysis method thematization. The empirical study is interpreted with the routine activity theory, which assumes that three elements are needed for a crime to be possible to commit. The empirical study suggests that money laundering in Sweden has been affected by internet use and society's technological development. The use of the internet and other technology in the money laundering process has contributed to the ability to track digital transactions, which is important in the work against money laundering. The Internet and the use of technology have also contributed to making it easier to transfer money, not least to other countries, which can make it difficult for respondents to work against money laundering. Based on the theoretical interpretation of the empirical data, money is laundered when the opportunity arises. The theoretical interpretation also suggests that money can be laundered with the help of the internet as there are no capable guards who prevent the crime from being committed.

Bakgrund: Revisorer omfattas av penningtvättslagstiftningens krav och ska rapportera misstänkta transaktioner som de upptäcker till Finanspolisen. Men revisorernas rapporteringar är väldigt få. Tidigare studier visar på att bristande utbildning och kunskaper hos revisorerna kan vara en orsak till det låga rapporteringstalet. Andra aspekter som framförts är att det är svårt att hitta oegentligheter under en revision eftersom det endast är ett urval av transaktioner som granskas, samt att penningtvätt lämnar få spår i en årsredovisning.  Syfte: Syftet med studien är att ge en ökad förståelse för revisorers förutsättningar för rapportering av misstänkta transaktioner genom att undersöka hur revisorer utbildas inom penningtvättsområdet och hur revisorernas möjligheter att upptäcka penningtvätt kan se ut i verkligheten.  Metod: Jag har utfört min studie med abduktiv forskningsansats, där jag växlat mellan insamling och tolkning av både teori och empiri för att uppfylla studiens syfte. Jag har samlat min empiri genom semistrukturerade kvalitativa intervjuer med personer från revisionsfirmor och utredande myndigheter, samt att jag använt mig av ett penningtvättsfall med domar från tingsrätt och hovrätt samt årsredovisningar för de bolag som ingick i fallet. Slutsats: Den generella uppfattningen hos respondenterna från revisionsfirmor är att revisorernas utbildning inom penningtvätt är tillräcklig för att uppfylla penningtvättslagens krav. Samtidigt framkommer att det finns ett behov av mer praktisk utbildning för att ge revisorerna bättre förståelse för vad de ska leta efter för att hitta penningtvätt. Vidare framkommer att lagkravet om transaktionsgranskning bör ges mer emfas i revisorernas utbildning. Studiens rättsfallsanalys visar på att revisorernas möjligheter att upptäcka penningtvätt i det aktuella fallet var bättre avseende små bolag. Revisorns val av granskningsmetoder samt att vara observant på avvikande betalningsströmmar är viktiga faktorer som påverkar möjligheterna att upptäcka penningtvätt. / Background: Accountants are subject to money laundering legislation and has to report suspicious transactions they detect to the Financial Police. But accountants submit very few suspicious transactions reports. Previous studies indicate that this could be due to the accountants’ lacking training and knowledge. Other aspects that have been expressed are that it is difficult to find irregularities during an audit as only a selection of transactions are examined, and that money laundering leaves few traces in a financial statement.  Purpose: The purpose of this study is to increase the understanding of the accountants’ conditions for reporting suspicious transactions by examining how the accountants are trained in the money laundering field and which possibilities the accountants might have to detect money laundering in reality.  Method: I have performed this study with an abductive research approach, where I have alternated between collecting and interpreting both theory and empirical data to fulfil the purpose of the study. I have gathered my empirical data through semi-structured qualitative interviews with persons from accounting firms and investigative authorities. I have also used a money laundering case with court decisions from Crown court and Court of Appeal together with the financial statements from the limited companies that were involved in the case. Conclusions: The general perception among the respondents from the accounting firms is that the accountants’ training in the money laundering field is sufficient to fulfil the legislative requirements. At the same time it appears that more practical training is required to give the accountants a better understanding of what they should be looking for to detect money laundering. Furthermore, it appears that the legislative requirement for examining transactions should be give more emphasis in the training. The study’s analysis of a court case indicates that the accountants’ possibilities to detect money laundering in the specific case were better regarding smaller sized companies. The accountant’s choice of audit procedures and to be observant of abnormal money flows are important factors that impacts the possibilities to detect money laundering.

Suppressing the legalisation of the earnings of criminal activities along with the terrorism financing represent the essential aspect of terrorism and predicative crimes (from which the illegal earnings are obtained) prevention. Focusing on concealing the tracks of money transfers, the legalisation of the earnings of criminal activities and terrorism financing is being proceeded throughout a series of money transfers and with the help of other financial services. Therefore, it is crucial to mainly focus on the field of payment services providers when trying to supress these activities. For the purposes of supressing the legalisation of the earnings of criminal activities and terrorism financing the banks and other bodies on the financial market are relevant providers of the payment services. The key legal provision regulating the domain in question is the Act no. 253/2008 Coll. (regarding certain precautions against the legalisation of the earnings of criminal activities and terrorism financing) which puts the payment services providers in the role of liable subjects. The diploma theses analyses individual precautions against the legalisation of the earnings of criminal activities and terrorism financing, whose implementation is posed on the liable subjects by national legislation, as well as the...

A B S T R A C T This diploma thesis deals with the issue of money laundering. This is a worldwide phenomenon, whose main aim is to disguise the true origin of the funds derived from criminal activity. It has strong potential to disrupt the functioning of the national economies of individual states, and at the same time undermine confidence in the financial and banking system as a whole. Therefore the efforts of the states and international organizations in preventing money laundering are not surprising. The first chapter is explaining the concept of money laundering with the most common semantic connotations including its legal definition. Then the thesis moves to the analysis of different stages and methods of money laundering with the focus on current trends as a virtual currency Bitcoin or trust funds. The third chapter is devoted to analysis of current legislation, both in the Czech Republic and also in the European Union and in the international arena in general. Chapter Four provides a comprehensive overview of the authorities responsible for combating money laundering as a Financial Analytical Unit, Czech National Bank or the Police of the Czech Republic. Following practical part is devoted to detail individual bank measures against money laundering. In this chapter I will try to capture how the...

Money laundering and terrorist financing are serious problems that may not only disrupt the stability and reputation of financial institutions, but also affect a wide range of individuals. Therefore, this kind of conduct can be punished as a crime, including the active involvement of banks in money laundering. However, the diploma thesis focuses mainly on preventive measures introduced by the provisions of administrative law. The role of a well-functioning banking system is essential for the effective suppression of money laundering and financing of terrorism. Banks are the most frequent reporters of suspicious transactions and the bank services are used by wide range of persons. The role of banks is mainly determined by their designation as obliged entities by the Act no. 253/2008 Coll., on certain measures against the legalization of proceeds of crime and terrorist financing. The obligations arising out of this act are put into context with the Czech Banking Act and with regulations governing payments and implementation of international sanctions, including directly applicable laws of the European Union. The importance of the bank services is also caused by the regulation of cash payments. In connection with the activities of banks, the thesis reflects selected changes that will be introduced by...

The Crime of Money Laundering under Section 216 of the Czech Criminal Code Abstract The diploma thesis aims to examine the crime of legalization of proceeds of criminal activities in its narrower sense, i.e. the crime under S. 216 (2) of the Czech Criminal Code. This crime is referred to as "the crime of money laundering" throughout the thesis, as opposed to the crime of possession of stolen goods under S. 2016 (1) of the Czech Criminal Code. The opening chapter reviews the terminology used by Czech law. Then the thesis briefly addresses the phenomenon of money laundering in a broader context; this chapter also provides with statistics of criminal prosecutions for the named crime in the Czech Republic. In a separate chapter, the thesis names some of the most essential international documents adopted in the area of combating money laundering so far. The thesis then describes and evaluates the evolution of the crime of money laundering under Czech criminal law, namely regarding the respective amendments of the law. The following chapter then analyses the most significant elements of the crime of money laundering, and as such, it represents the centrepiece of the thesis. From this analysis, several important and disputed questions arise and are examined further. The thesis emphasizes e.g. the issue of...