Les ‘Panama papers’ (2016) représentent une fuite de 11,2 millions de documents issus de la firme panaméenne Mossack Fonseca. Les révélations exposent des conduites fiscales compromettantes relevant de la finance offshore, soulignant par le fait même l’implication d’acteurs sociaux, parmi lesquels des banques, politiciens, chefs d’entreprises, responsables politiques et économiques, fortunes familiales, etc. D’une envergure internationale, les ‘Panama papers’ ont marqué l’univers médiatique de façon importante, toutefois en référence au jeu d’interprétation entourant les conduites exposées, il est possible de souligner le pluralisme des réactions sociales. S’intéressant particulièrement aux figures politiques et économiques listées, le mémoire se présente sous la forme de trois études de cas : Sigmundur David Gunnlaugsson, premier ministre de l’Islande (de 2013 à 2016), David Cameron, premier ministre du Royaume-Uni (de 2010 à 2016) et Malcom Turnbull, premier ministre de l’Australie (de 2015 à 2018). Le mémoire vise à dégager deux niveaux d’analyse. D’une part, détailler la couverture médiatique respective des cas, cela dans le but de saisir les réactions sociales suscitées, en particulier lors de la production et l’évolution des discours publics. D’autre part, il s’agit d’objectiver et discerner les prises de positions et de défenses à l’utilisation de comptes offshores, ce mémoire s’inscrivant dans le prolongement des études portant sur la résistance au stigmate. Afin de mener à terme la recherche, un corpus incluant treize références de la presse écrite a été constitué, représentant une analyse approfondie du contenu de plus de 671 documents écrits parus entre le 3 avril et le 30 septembre 2016. En s’appuyant sur les prémisses théoriques de la sociologie du scandale, la recherche illustre, dans les cas présents, différentes finalités possibles à l’épisode des ‘Panama papers’ : scandale, affaire ou non-scandale. / The Panama Papers (2016) represent a leak of 11,2 million documents from the Panamanian firm Mossack Fonseca. The revelations exposed compromising tax practices relating to offshore finance, and highlights by the same token, the involvement of the players : banks, politicians, business leaders, political and economic leaders, family fortunes, etc. Of an international scope, the 'Panama papers' have marked the media world in an important way. In reference to the interpretation game surrounding the exposed behaviors, it is possible to emphasize the pluralism of social reactions. Focusing on the listed political and economic figures, the document is presented in the form of three case studies : Sigmundur David Gunnlaugsson, Iceland’ prime minister (2013-2016), David Cameron, UK’ prime minister (2010-2016) and Malcom Turnbull, Australia’ prime minister (2015-2018). The thesis aims to identify two levels of analysis. The first level of analysis details the respective media coverage of the cases. The goal is to collect the social reactions, the production and the evolution of the discourse. The second level of analysis objectifies and discerns positions and defenses used with offshore accounts, whereas the writings of the dissertation are an extension of studies on the resistance of the stigma. In order to complete the research, a corpus including thirteen references of the written press was gathered, representing a thorough analysis of the contents of more than 671 written documents published between April 3 and September 30, 2016. Based on the theoretical premises of the sociology of scandal, the research illustrates, in the present cases, different possible outcomes to the episode of the 'Panama papers' : scandal, affair, or non-scandal.

The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. / Criminal Justice / M.Tech. (Forensic Investigation)

It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime. / Police Practice / M.Tech. (Forensic Investigation)

Tax crimes, money laundering and other financial crimes threaten the strategic, political and economic interests of developed and developing countries. The problems encountered by the researcher, is the broad and vague meaning of financial crime compounded by the confusing and ill-considered use of the term by law- and policymakers, politicians, government agencies, agency officials and practitioners weakening effective communication about the phenomenon. The literature shows that given the complexity and multi-faceted nature of financial crime, combating financial crime in all its facets cannot be undertaken by investigative agencies acting in isolation. This study was undertaken with the aim to describe and systematically categorise financial crime and evaluate the prospect of using a Whole-of-Government approach as a framework to harness the capacity of the existing government agencies to combat financial crime more effectively. The research was underpinned by a pragmatic paradigm allowing the researcher to apply a qualitative research methodology using an exploratory and evaluation research design. A detailed review of the literature available nationally and internationally was conducted to establish a conceptual and practical understanding of the issues under investigation. An interview schedule with predetermined questions was developed, pre-tested and administered to participants who are active practitioners involved in combating financial crime in the primary government agencies responsible for combating financial crime based on a purposive sample. The data obtained from the literature and participants were analysed, interpreted and thematically listed according to the frequency with the aim of identifying and comparing similarities and differences between the data. The data was used to develop a system to categorise financial crime systematically based on descriptors used to describe the meaning and application of the term financial crime and to propose practical methods practises and models to combat financial crime more effectively. This research indicates that financial crime can be systematically categorised according to descriptors of the unlawful conduct and that the whole of government approach is a viable approach to combat financial crime more effectively according to the available models for arranging Whole-of-Government work. / Police Science / D.Litt. et Phil. (Police Science)

The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection. / Criminal Justice / M.Tech. (Forensic Investigation)

It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime. / Police Practice / M.Tech. (Forensic Investigation)