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)

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)

The aim of this study is to assess the multi-disciplinary approach in the investigation of corruption in the South African public service. Data was collected by means of in-depth interviews conducted with members of the Directorate for Priority Crime Investigation’s Anti-Corruption Task Team to gain a comprehensive understanding of their experiences regarding the effectiveness of the Anti-Corruption Task Team in the investigation of corruption within the public service. In addition, the researcher conducted a comprehensive literature study of local and international legislation to curb corruption, supplemented with various multi-disciplinary approaches employed internationally. Furthermore, various global Anti-Corruption Agencies were studied to comprehend their functions and efficacy. The findings of the research identified and described various impediments facing the Anti-Corruption Task Team’s effectiveness in investigating corruption within the public service. As a result, this study recommends the need to establish a single Anti-Corruption Agency with a comprehensive mandate to prevent, investigate, and educate on corruption, to critically safeguard the independence of the Anti-Corruption Task Team against political interference, as well as the allocation of adequate resources and budget for its effective operation. The research identified best practices globally to combat corruption, which can be used to amend the current anti-corruption practices to suit the South African public service. Consequently, this study contributes significantly towards effective anti-corruption investigation in the South African public service. / Maikemišetšo a dinyakišišo tše ke go lekola mokgwa wa go kopanya dikarolo tše mmalwa tša thuto go nyakišiša bomenetša ka ditirelong tša setšhaba tša Afrika Borwa. Data e kgobokeditšwe ka mokgwa wa dipoledišano tše di tletšego tšeo di dirilwego le maloko a Sehlophatšhomo sa Twantšho ya Bomenetša sa Ofisi ya Molaodimogolo wa Dinyakišišo tša Bosenyi bjo Bogolo go hwetša kwešišo ya maitemogelo a bona a go šoma ga Sehlophatšhomo sa Twantšho ya Bomenetša mo go nyakišišeng bomenetša mo ditirelong tša setšhaba. Go tlaleletše, monyakišiša o dirile dinyakišišo tše di tletšego tša dingwalwa tša peomolao ya gae le ya ditšhabatšhaba tšeo maikemišetšo a tšona e lego go fokotša bomenetša le mekgwa ya go kopanya dikarolo tše mmalwa tša thuto yeo e dirišwago ditšhabatšhabeng. Go tlaleletša, mekgatlo ya twantšho ya bomenetša bja lefase ya go fapana e nyakišišitšwe go kwešiša mešomo le mehola ya yona. Monyakišiši o utollotše le go hlaloša mapheko a go fapana go moholo wa dinyakišišo ka Sehlophatšhomo sa Twantšho ya Bomenetša mo bomenetšeng ka ditirelong tša mmušo. Ka lebaka leo, dinyakišišo di digela tlhokego ya go thoma mokgatlo o tee wa go lwantšha bomenetša wa taolela ye kgolo ya go thibela, go nyakišiša le go ruta ka ga bomenetša; go šireletša boikemelo bja sehlophatšhomo sa twantšho ya bomenetša le go thibela go tsenatsena ga dipolotiki; le go aba methopo yeo e lekanego le ditekanetšo gore e šome gabotse. Dinyakišišo di utollotše tirišo ye botse go feta ka moka lefaseng ka moka go lwantšha bomenetša, yeo e swanetšwego go mpshafatšwa go fihlelela dinyakwa tša ditirelo tša setšhaba tša Afrika Borwa. / Inhloso yalolu cwaningo ukuhlola inqubo ebandakanya amadisiplini ehlukene ukuphenyisisa ngenkohlakalo kwezezimali kumkhakha wabasebenzi bakahulumeni eNingizimu Afrika. Idata iqoqwe ngokwenza ama-interview ajulile enziwe nabethimba elilwisana nezinkohlakalo kwezezimali, i-Anti-Corruption Task team lwabophiko lwabenza uphenyiso lobugebengu obukhulu lwe-Directorate of Priority Crime Investigation ukuthola ukuqondisisa okujulile ngezipiliyoni zabo ngokusebenza ngendlela enomphumela kwethimba le-Anti-Corruption Task Team ekuphenyisiseni ngenkohlakalo kwezezimali kumkhakha wabasebenzi bakahulumeni. Nangaphezu kwalokho, umcwaningi uye wafunda ngokujulile ngemibhalo yocwaningo imibhalo yemithetho yezwe kanye nemithetho yamazwe omhlaba enenhloso yokulwisana nenkohlakalo kwezezimali, kanye nezinqubo ezihlanganisa amadisiplini ehlukene ezisetshenziswa kumazwe omhlaba. Nangaphezu kwalokho, ama-ejensi omhlaba alwa nezinkohlakalo nawo kwafundwa ngawo ukuqondisisa imisebenzi yawo kanye nemiphumela yemisebenzi yawo. Umcwaningi waphawula kanye nokuchaza izihibe ezihlukene maqondana nokusebenza ngendlela enomphumela kophenyisiso olwenziwa ngabethimba le-Anti-Corruption Task Team kwinkohlakalo kwezeziali emkhakheni wabasebenzi bakahulueni. Ngenxa yalokhu, ucwaningo luncoma isidingo sokuthi kusungulwe i-ejensi eyodwa enamagunya ajulile okuvimbela, ukuphenyisisa kanye nokufundisa ngezindlela zokulwa nenkohlakalo kwezezimali; ukuvikela ukuzimela kwethimba lokulwa nenkohlakalo kanye nokuvimbela ukuthi ithimba lingaphazanyiswa ngabezepolitiki; kanye nokuhlinzeka ngemithombo eyenele kanye namabhajethi ukuze ithimba lisebenze kahle ngendlela enomphumela. Ucwaningo luphawule izindlela ezingcono kuwo wonke umhlaba zokulwa nenkohlakalo kwezezimali, kanti futhi lezi zinqubo kumele zichitshiyelwe noma zihlelwe kabusha ukuhlangabezana nezidingo zomkhakha wabasebenzi bakahulumeni eNingizimu Afrika. Kanti-ke futhi emuva kwalokho, lolu cwaningo luthela esivivaneni kuphenyisiso olunomphumela lokulwa nenkohlakalo kwezezimali okwenziwa kumkhakha wabasebenzi bakahulumeni eNingizimu Afrika. / Criminology and Security Science / Ph. D. (Criminal Justice)