Tez (Yüksek Lisans) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, Maliye Anabilim Dalı, 2007. / Bibliyografya var.

La répression du crime organisé est un enjeu essentiel de la coopération internationale. Le blanchiment de l’argent provenant d’activités illicites est la phase finale des trafics de toutes natures qui se développent en profitant des nouvelles technologies et de la globalisation des échanges. Les profits des activités criminelles infiltrent les activités économiques légales. Le blanchiment apparaît alors comme une menace contre la stabilité économique mondiale. La détection des mouvements financiers suspects est indispensable pour éviter la contamination du système financier par la criminalité transnationale. L’assainissement des activités économiques à l’échelle mondiale implique l’engagement de tous les états. Les droits nationaux mettent en œuvre de nombreux instruments internationaux qui criminalisent le blanchiment et organisent l’entraide judiciaire. Le système bancaire privé tient un rôle important dans ce dispositif juridique. Les faits montrent que les circuits du crime organisé sont utilisés par les organisations terroristes pour se financer. La capacité du terrorisme à contrôler de vastes territoires et à commettre des attentats partout dans le monde est une menace contre la sécurité internationale. Couper les circuits de financement du terrorisme est un objectif prioritaire. Il a conduit les états à étendre leur coopération et à perfectionner la surveillance des transactions financières et en adaptant les mesures répressives aux spécificités du terrorisme. Les Émirats arabes unis, place financière et commerciale de premier plan dans le Golfe, prennent toute leur part dans la lutte contre l’argent du crime et contre le financement du terrorisme / The repression of organized crime is a key issue of International cooperation. The laundering of money from illicit activities is the final phase of trafficking of all kinds, which is taking advantage of new technologies and the globalization of trade. Profits from criminal activities infiltrate legal economic activities. Money laundering then appears to be a threat to global economic stability. The detection of suspicious financial movements is essential to avoid the contamination of the financial system by transnational crime. The consolidation of economic activities on a global scale implies the commitment of all states. National laws implement many International instruments that criminalize money laundering and organize mutual legal assistance. The private banking system plays an important role in this legal system. The facts show that organized crime circuits are used by terrorist organizations to finance themselves. Terrorism's ability to control large areas and to carry out attacks around the world is a threat to International security. Cutting the financing of terrorism channels is a priority objective. It has led states to extend their cooperation and to improve the supervision of financial transactions and by adapting repressive measures to the specificities of terrorism. The United Arab Emirates, the leading financial and commercial center in the Gulf, is playing its part in the fight against crime money and the financing of terrorism

Money laundering and terrorist financing present major social problems that can negatively impact economic growth of both, the state and the households. The ever-increasing globalization and the trend of removing barriers to the free market make it harder for the authorities to detect and investigate abovementioned crimes. That is why, in recent years, efforts have been made to cooperate in the fight against money laundering, both globally and at European Union level. The European Union keeps constantly improving the AML/CTF legislation. Thanks to that, the Czech Republic can keep up with the rapidly evolving techniques the offenders come up with. This thesis present one of the new legal institutes in the Czech law - beneficial ownership. The idea of beneficial ownership came from the Directive 2015/849 that was implemented into the AML/CFT Act n. 253/2008. Under the Directive, corporates and other legal entities such as trusts will be required to maintain accurate and current information on their beneficial ownership. Beneficial owner is an entity that enjoys the possession and/or benefits of ownership (such as receipt of income). The first part of the thesis concerns the general anti-money laundering and combating financing of terrorism problematics. It also tackles the concept of ownership...

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.

It has been widely accepted that the banking industry is highly dependent on information technology (IT). Due to its pervasiveness and intertwining nature in most aspects of banking business, IT has also significantly become one of the critical components that facilitate the ability of banking institutions to meet regulatory requirements in an efficient and a cost-effective way. For instance, in the effort to mitigate the activities of money laundering and terrorism financing (ML/TF), various information on banking customers are timely and accurately gathered and analysed through automation. Furthermore, in many instances, IT systems exclusively built to achieve a similar objective are frequently established, and comparable to most IT implementations in the banking institutions, they are often can be equally regarded as a significant investment as well. Viewed from the longstanding debate on the value of IT investments to organisations, empirical research within the IS domain seemed to have placed less emphasis on the possible contribution of regulatory IT implementations. While it is easy to conceive that these IT deployments were never intended to directly benefit banking business from the outset, a study from this perspective should not be disregarded, but instead, warrant to be equally explored. The rationale for this statement can be attributed to the aforementioned assertion regarding the potentially substantial monetary investments required. In addition to this, it may also be due to the high tendency of stringent regulations being enforced in the future, and hence, could inevitably place a significant demand on organisational resources, and further influence their associated opportunity costs. For that reason, this study has attempted to fill the identified research gaps by conducting an investigation from the standpoint of a topical issue regarding anti-money laundering and counter terrorism financing (AML/CFT) implementation efforts within banking institutions. Utilising a conceptual framework that leverages the resource-based view (RBV) to structurally analyse a list of research objectives, empirical evidence of business benefits and the associated capabilities through organisational AML/CFT efforts have indeed been discovered. The benefits are particularly in the form of having the opportunity to leverage various information and infrastructure that were established for regulatory purposes. Further evidence has also suggested that selected AML/CFT alerts have the potential of providing unique opportunity for the organisation to trigger time-critical event-based marketing activities, resulting in a possible improved competitive positioning (ICP). Importantly, by appreciating the insights obtained through the research, a conceptual framework is proposed, which may aid to structurally assess the possible benefits of any organisational regulatory IT implementations.

Magister Legum - LLM

La transposition de la 3ème directive européenne de 2005 sur la lutte contre le blanchiment d'argent dans notre droit français est effective depuis l'ordonnance de 2009 relative à la prévention de l'utilisation du système financier aux fins de blanchiment de capitaux et de financement du terrorisme. Il s'agit d'un texte fondamental pour tout professionnel assujetti au dispositif de la lutte anti-blanchiment. L'introduction de la.notion de proportionnalité dans les obligations de vigilance confère une réelle souplesse au régime de contrôle des transactions. Ce passage d'un contrôle rigide à un contrôle reposant sur le risque présenté par l'opération peut toutefois susciter quelques inquiétudes. Cette «approche risque» n'est-elle pas dangereuse de par les dérives auxquelles elle peut conduire ? Le nouveau dispositif imposant des obligations modulables en fonction du risque de blanchiment s'avère-t-il plus satisfaisant au plan théorique ? Plus efficace en pratique ? Est-il compatible avec les autres obligations auxquelles sont tenues les professionnels, acteurs de la lutte contre le blanchiment ? De plus, dans quelle mesure la transposition de la directive européenne retenue par le droit pénal français était la seule transposition possible ou, à tout le moins, la plus pertinente ? La véritable solution n'est-elle pas l'adoption d'une incrimination internationale de blanchiment ? En d'autres termes, il ne s'agirait pas seulement d'harmoniser les législations européennes et même internationales mais d'unifier ces législations et de créer une infraction de droit international pénal, infraction assortie de règles procédurales spécifiques / The transposition of the 3rd European directive published in 2005 dealing with anti-money laundering in French law bas taken effect since the 2009 order on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing. It is a fundamental text for any professional subject to the anti-money laundering plan of action. The introduction of the notion of proportionality in the duty of care conf ers a real flexibility on the transactions control regime. This transition from an inflexible control to a new control based on the risk presented by the operation may however raise concems. Is this "risk approach" not hazardous according to excesses it might lead to? Do the new measures imposing adjustable obligations depending on the risk of laundering prove to be more satisfactory theoretically speaking? Are they more effective in practice? Are they compatible with the other obligations the professionals - actors of the fight against money laundering - are required to comply with? Moreover, to what extent was the transposition of the European directive retained by the French criminal law the only possible transposition or, at least, the most relevant. Is the real solution not to be found in the adoption of an international money laundering incrimination? ln other words, it is not just a question of standardizing European and even international legislations but also of unifying these legislations and creating a new criminal offence in the intemational criminal law, an offence accompanied by specific procedural regulations.

The thesis is focused on problems of illegal trades and practices in financial markets. First chapter focuses on the role of financial markets in developed economies, regulation and supervision of these markets and international cooperation in this area. Second chapter is devoted to money laundering, especially to its characteristics and phases of the laundering process and relevant regulations in the Czech Republic. Special attention is devoted to the activities of the Czech Financial Analysis Department and banking institutions in the fight against money laundering. The last part of the thesis is focused on insider trading and market manipulation.

Made available in DSpace on 2017-06-01T18:18:08Z (GMT). No. of bitstreams: 1 pre-textuais.pdf: 707447 bytes, checksum: cc0f6bc375dcd0cd417a693b0169d5a1 (MD5) Previous issue date: 2010-11-04 / This project is based on the creation of a new juridical way of thinking, on the area of transnational law, which is justified by the approach of studies about the conflict in Money laundering, and consolidated apart from the concept of nation sovereignty, about which concrete answers were sought to comprehend the referred conflict. The problem in Money laundering is increased in immeasurable proportions, to such an extent that it became the scenery for high importance debates in International Organizations (Viena, 1988; Palermo, 2000; Mérida, 2003), and that many nations fear, once it destroys their economic and democratic structures. It is relevant to perform a study on money laundering to find other juridical solutions, different from those created by the international community, or else, with the signature of international agreements and the fulfillment of policies, the 40 recommendations of the GAFI-FATF comminated to be fulfilled more specifically in Latin America. Particularly in this case, a comparative law study was made between Brazil and Colombia, two nations possessing the same common denominator: the combat, the control and the prevention of this wrongdoing that crosses their boundaries and above which the stigma of being a drug producer and the route of drugs, respectively, weighs. Methodologically, this study was divided in three parts, detailing a complex analysis on the reason for the transnational wrongdoing of laundering to be increasing constantly. First, due to its origins and causes that founded it; second, for the formulation of policies and agreements that do not possess discursive coherence and realism when facing the illegal phenomenon; and third, for the incomprehension and bad adaptation of the internal rules to the international policies, that do not concoct, or even match, once their measures and sanctions between the nations come from a sovereign willing. With these three pillars, the theoretical foundations emerged from the concept of transnational law, referring to the cosmopolitan societies as it was described by the sociologist Ulrich Beck, and adjusted on the discursive processes of the communicative action theory, proposed by the philosopher Jürgen Habermas. Regarding these two theorists as a paradigm, an epistemological study on the phenomenon of Money laundering was considered, which does not correspond to the realities of the globalized world, spread in the massification of asymmetrical speeches, originated from the international policies. In the particular case of drug trafficking and consumption, it was clear that, in order to meet goals for the eradication of the crops and to stop the drugs, they should not, therefore, be legalized; in fact, the procedures should be gauged, aiming at the extinction of this evil. As the sovereignty of nations prevents this ending, it is made necessary the transnational policy that conducts to its solution / Este trabalho é baseado na construção de um novo pensamento jurídico de direito transnacional, justificado na abordagem dos estudos do conflito da lavagem de ativos, consolidado distante do conceito de soberania das Nações, sobre o qual, se buscaram respostas concretas para compreender o referido conflito. O problema da lavagem de ativos aumenta em proporções desmesuradas, a ponto de se tornar em um dos cenários de debate de maior atenção por Organismos Internacionais (Viena, 1988, Palermo, 2000, Mérida 2003) e que muitas Nações temem, pois destrói suas estruturas econômicas e democráticas. É relevante realizar um estudo sobre lavagem de dinheiros para encontrar outras soluções jurídicas distintas àquelas criadas pela comunidade internacional, ou seja, com a assinatura de Convênios Internacionais e cumprimento de Normativas, as 40 Recomendações do GAFI-FATF cominadas a serem cumpridas mais especificamente na América Latina. Neste caso particular, se fez um estudo de direito comparado entre o Brasil e a Colômbia, duas Nações que possuem um mesmo denominador comum, que é o combate, controle e a prevenção deste delito, que atravessa suas fronteiras e sobre os quais pesa o estigma de produtor e rota de drogas, respectivamente. Metodologicamente este estudo foi dividido em três partes que detalham uma complexa análise do porquê o delito transnacional da lavagem tende a crescer constantemente. Primeiro, devido às suas origens e causas que o fundamentam; segundo, pela formulação das normas e convênios que não possuem coerência discursiva e realismo frente ao fenômeno delitivo; e terceiro, pela incompreensão e má adaptação das regras internas em relação às normativas internacionais, que não discorrem, e muito menos combinam, porque suas medidas e sanções entre as Nações partem de uma vontade soberana. Com estes três pilares emergiram os fundamentos teóricos a partir do conceito de direito transnacional referente às sociedades cosmopolitas do sociólogo Ulrich Beck, e ajustado nos processos discursivos da teoria da ação comunicativa, proposta pelo filósofo Jürgen Habermas. Ao ter como paradigma estes dois teóricos, se pensou em um estudo epistemológico do fenômeno da lavagem de ativos, no qual não responde às realidades do mundo globalizado da massificação dos discursos assimétricos provenientes das normativas internacionais. No caso particular do narcotráfico e o consumo de droga, se deixou claro que para cumprir metas a fim de erradicar cultivos e frear a droga, não deve, portanto, legalizar-se e, sim, uniformizarem-se os procedimentos com o intuito de extinguir este mal. Como a soberania das Nações impede este fim faz-se necessário a transnacionalidade normativa que conduz à sua solução

The purpose of this thesis is to use a real-world brand transgression example to extend the research and increase the knowledge around why people continue to consume brands they know have been involved in unethical organizational behavior. The research was of qualitative nature, and made use of semi-structured, in-depth interviews. Nine (9) consumers of the Swedish bank Swedbank, who was involved in a money laundering scandal, were interviewed around their justifications to sticking with the brand. The findings revealed seven (7) justifications to staying. Some of which could be linked to previous research, and some who by the authors’ were argued to be industry-specific. The thesis have implications for theory development, for managers, and for the society as a whole.