Since the late 1980s, efforts made by the international community to deal with the complex and global problem of money laundering have stimulated the creation and definition of the so-called 'international crime of money laundering', which is included in various United Nations and Council of Europe international treaties, as well as European Union Directives. The Central purpose of this thesis is to investigate if the main goal of effectiveness in the adaptation of the international crime of money laundering at the domestic level, might undermine other values that international law is seeking to protect, namely the guarantee of due process and the adequate protection of human rights principles. Then, if the adoption of any element of the crime shows to be inconsistent with civil rights and guarantees, to propose how deficiencies could be remedied.

Il est une idée généralement admise consistant à dire que la fonction de Compliance officer est conçue autour d'une obligation de moyen, négative pour la fonction. Nos travaux nous ont amenés à conclure de la nécessité de poser une notion d'intégrité financière dont la définition réponde également aux exigences des missions du Compliance officer. il s'agit ainsi d'envisager les outils techniques et juridiques inhérents au poste de Compliance officer. Ces outils trouvent leur fondement logique dans la notion d'intégrité financière, à l'issue d'un examen clinique du poste de Compliance officer. La nécessité d'une notion qui soit fonctionnelle amène à retenir que l'intégrité financière consiste en la protection de la circulation légitime de la monnaie et des obligations monétaires. Les réflexions autour de cette notion d'intégrité financière permettent d'isoler une notion d'intégrité qui est opératoire dans la lutte contre la criminalité financière. Ainsi, au même titre qu'il y a dans les sciences criminelles un champ d'étude consacré à l'intégrité physique ou morale de la personne, il était souhaitable que fût identifié un champ d'étude consacré à la circulation de la monnaie. La conséquence d'une telle approche consiste en la reformulation des besoins des institutions impliquées dans la lutte contre la criminalité financière et à une redéfinition de l'offre de formation universitaire sur cette thématique. / People think that the function of Compliance Officer is conceived on an obligation of means. Then, the Compliance Officer is rather seen as "spoilsport". Therefore, seeking for the element for lack of which the Compliance Officer could not be effective became a necessity. Our thoughts lead us to conclude about the need to put down a financial integrity notion whose definition also answers to the duty of the Compliance Officer. Furthermore, we wanted to have a clinical look on the position of Compliance Officer. The will to have a definition of the financial integrity that can be practical has leaded us to retain that financial integrity was the guarding of the rightful flow of money and monetary debentures. Put in those terms, the definition of the financial integrity firstly required presenting monetary items and their protection system. Then, the operating qualities of such a notion in the achievement of the Compliance Officer duty needed to be presented secondly. Beyond the only purpose of the Compliance Officer, our thoughts about the notion of financial integrity aimed at isolating an integrity notion that could be functional in the fight against financial criminality. In other words, as there is a field dedicated to the study of physical or moral integrity of a person, it was desirable that a field dedicated to the flow of money and monetary items could be identified in criminal sciences. Such an approach could participate to reword the needs of financial institutions involved in the fight against crime, and to redefine the university schedule of training by basing the learning process of financial methods on the circulation of items and the monetary objects.

La recherche vise à vérifier si et comment, au niveau de l’UE, la lutte contre la criminalité (surtout organisée) est conduite dans le respect de droits et libertés fondamentales, et si la coopération en matière entre les États membres peut promouvoir des standards de protection élevés et homogènes. La traditionnelle reluctance des États à confier les relatives compétences à l’Union a fortement entravé le développement d’un « espace de liberté, sécurité et justice » équilibré. Aujourd’hui le Traité de Lisbonne fournit des outils importants. Après avoir présenté la sécurité dans l’UE, j’aborde la coopération judiciaire pénale. J’analyse la riche production normative à finalité répressive, aussi que les mesures récemment adoptées à finalité protectrice et promotionnelle. Ensuite, je passe à la coopération policière et à l’intervention de l’EU en matière financière / patrimoniale, en tandem avec les droits à la protection des données personnelles et de la propriété privé. / The research aims to verify whether and how, at the EU level, the fight against crime (particularly organized crime) is perpetuated in full respect of fundamental rights and freedoms, and whether cooperation among Member States in this field can promote high and homogeneous standards of protection.The historical reluctance of Member States to give the relative competences to the Union has strongly obstructed the development of an equilibrated “area of freedom, security and justice”. However, the Lisbon Treaty has provided important tools. After firstly presenting security in the EU, I discuss judicial cooperation in criminal matters. Both the rich normative production aimed at repression, and the more recently adopted measures finalized at guarantying and promoting individual rights are analyzed. Then, I pass to police cooperation and EU financial / patrimonial intervention, together with the right to protection of personal data and the right to property - the two most at stake.

Since the advent of the new democratic order established under the 1996 Constitution, South Africa has been plagued with many new challenges .One of the facts that our new democratic state could not ignore was the rapid increase in both national and international, organized criminal activity .The South African Legislature realizing the desire to combat serious criminal activities, introduced into South African Law, the Prevention of Organized Crime Act 121 of 1998. The Act recognizes that conventional criminal penalties are inadequate as measures of deterrence when organized crime leaders are able to retain the considerable gains derived from organized crime, even on those occasions when they are brought to justice. It strives to strip sophisticated criminals of the proceeds of their criminal conduct. The Courts, in applying this legislation, has also created a new field of law that had until the advent of the Act, not existed in South African Law, namely organized crime law. A field, distinct from the ordinary principles of criminal law. The bulk of jurisprudence created over the past decade or more, however seems to be threatened to be undone by the recent judgment concerning the constitutionality of certain provisions of the Act. The confirmation of this judgment is being considered by the Constitutional Court and the purpose of this thesis is to argue against the confirmation of this judgment / Public, Constitutional and International Law / LL. M.

Cette thèse porte sur la gestion du risque terroriste en France.En tant que droit fondamental, la sécurité publique est prise en charge par l’État qui a le devoir d’assurer la défense et la protection des personnes et des biens publiques. Afin de protéger le pays contre tout risque et toute menace terroriste, la France, un des pays du monde les plus ciblés par les terroristes, a dû s’adapter aux nouvelles formes de terrorisme qui sévissent. Pour ce faire, elle a mis en place un important dispositif d’outils et de moyens de prévention et de répression pour lutter contre le terrorisme, tels que les fichiers de police informatisés. Des outils dérogatoires de prévention du terrorisme ont ainsi été créés, d’autres ont été perfectionnés. Dans ce contexte de lutte contre le terrorisme, de nombreux acteurs interviennent, au niveau local, national, mais aussi européen et international, au sein des institutions.De leur côté, les législateurs, devant les diverses formes de terrorisme, mais également face à la fréquence de tels actes et à leur violence toujours plus grande, ont dû créer de nouvelles lois relatives à la répression et à la prévention des actions terroristes.Ils se sont aussi attachés à la répression du financement du terrorisme en incriminant les personnes qui seraient, directement ou indirectement liées à des réseaux criminels. Enfin, grâce à une collaboration efficace des acteurs sur les plans international, européen et national, ainsi qu’à des outils opérationnels et des moyens de plus en plus performants, la sécurité des personnes et des biens publics est assurée. / This thesis focuses on terrorist risk management in France.As a fundamental right, public safety is supported by the State, it has the duty to defend and protect people and public property. To protect the country against all risks and terrorist threat, France, one of the most targeted countries of the world by the terrorists, had to adapt to new forms of terrorism. To do this, it has established an important tool device and means of prevention and enforcement to fight against terrorism, such as computerized police files. Derogatory tools to prevent terrorism have also been created, others have been improved. In this context of fight against terrorism, many actors involved, at local, national as well as European and international, within the institutions.For their part, legislators, facing the frequency of such acts and their ever-increasing violence, had to create new laws for the repression and prevention of terrorism.They also committed to the suppression of terrorist financing by criminalizing those who would be directly or indirectly linked to criminal networks. Finally, through effective collaboration of actors on the international, European and national, as well as operational tools and means of increasingly effective, the safety of persons and public goods is assured.

Money laundering (ML) involves a wide range of predicate offenses, including drug trafficking, human smuggling, arms smuggling, gambling, fraud, tax evasion, etc. Additionally, money laundering activities had been associated with drug trafficking or organized crime in the past, but the terrorist attacks on September 11th, 2001 have highlighted the link between money laundering activities and terrorist financing (TF). Due to the over-banking phenomenon in Taiwan, banks focus more on business performance than compliance, resulting in the violation incident of Mega International Commercial Bank (Mega Bank) New York Branch with a huge penalty of US$180 million fined by the New York State Department of Financial Services (NYDFS) in August, 2016. The violation incident of Mega Bank New York Branch has reinforced the importance of compliance with international Anti-money laundering/Combating the financing of terrorism (AML/CFT) standards for risk mitigation. Taiwan will undergo the third round of the Asia/Pacific Group on Money Laundering (APG) mutual evaluations in 2018, it calls for not only government legislation but also raising public awareness of ML/TF crimes and involves the public cooperation with the government in the fight against ML/TF.

This paper pretends to analyze the functioning and the limitations of some legal tools that the Peruvian state has posed as a part of his normative answer to the grave phenomenon of illegal gold mining, organized form of criminality whose utilities have surpassed the ones of drug trafficking. With this purpose, two axes of analysis has been proposed with incidence upon the illegal commercialization of gold: (i) the criminal tools, which specifically involve the crimes of illegal mining, clandestine commerce and money laundering; and (ii) the administrative tools, which involve the Legislative Decrees N° 1103 and 1107, the Supreme Decrees N° 012-2012-EM and N° 17-2009-MTC, among others. The authors have noticed several legislative policy errors in these elements and therefore implement recommendations to increase the global effectiveness of the regulation. / El presente trabajo apunta a evaluar el funcionamiento y las limitaciones de algunas de las herramientas jurídicas que el Estado peruano ha planteado como parte de su respuesta normativa frente al grave fenómeno de la minería ilegal, forma organizada de criminalidad cuyas ganancias ilícitas han superado en los últimos años a las del tráfico ilícito de drogas. Con tal finalidad, se han propuesto dos ejes de análisis con incidencia en la comercialización del oro ilegal: (i) las herramientas penales, que específicamente comprenden los delitos de minería ilegal, comercio clandestino y lavado de activos; y (ii) las herramientas administrativas, compuestas por los Decretos Legislativos No. 1103 y 1107, los Decretos Supremos No. 012-2012-EM y No. 17-2009-MTC, entre otros. Los autores han advertido diversos errores de política legislativa en estos elementos e implementan recomendaciones para incrementar la eficacia global de la regulación.

This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.

Den här studien är under projektet MinShed som drivs av RISE. MinShed är ett 3årigt projekt som undersöker mikroplastemission från syntetiska textilier vid tvätt. Den här studien har som syfte att genomföra en Critical Review på tidigare studier inom ämnet: Olika syntetiska material som släpper mikroplaster via hushållstvätt. Samtliga studier har sammanfattats i en framtagen matris där information om studiernas materialdata presenteras. Den främsta anledningen till varför en sådan matris ska presenteras är för att finna textilteknologiska gap som existerar i nuvarande forskning. Vad som omfattar textilteknologi kommer förklaringar ges mer ingående under litteraturgenomgången. I dagsläget finns det inte tillräckligt spårbara material för existerande forskning, därav är det svårt att avgöra exakt vilka textilparametrar som orsakar mer eller mindre emission vid tvätt. Därför kan företag heller inte prioritera smartare designval för att reducera mikroplastemission. Av de18 undersökta studierna var det enbart 2 av dessa som hade full kontroll överprovmaterialet. Detta betyder att ytterligare forskning inom området är aktuellt. Vad som kan hindra forskningen att utvecklas är förnärvarande textilbranschen. Det finns ingen trovärdig uppsikt över textilmaterial och dess processer, vilket försvårarutförandet att spåra de textilparametrar som orsakar emission vid tvätt. För att dra slutsatser mellan emission och konstruktionsparametrar för textil så bör man i framtiden tänka på att enbart testa en parameter åt gången. Utifrån resultatet från denna studie rekommenderas en egen tillverkning av materialet för att få en spårbartextilproduktion, då det ger ett mer trovärdigt resultat på grund av mer kontroll över processerna som textiler genomgår. / This study is performed under the project MinShed run by RISE. MinShed is a 3-year project that investigates in Microplastics emissions from synthetic textiles during domestic washing. The aim of the study is to do a Critical Review on previous research in the subject: Various synthetic materials that release microplastics during domestic laundry. The previous research is presented in a matrix, where information about the presented by the investigated laundry parameters, as well as the textile parameters. The main reason why such matrix is needed is to find the gap that contains the textile parameters for the various researches. Some of the most important textile parameters will be described during the literature review. At present, there is not enough traceable material for existing research, hence it is difficult to determine exactly which textile parameters which cause during washing. Therefore, companies cannot prioritize smarter design choices in order to reduce microplastics emissions from the materials. Of the 18research studies which were analyzed, only 2 of them had full control over their sample material. This means that further research in this area is needed. What can prevent future research is currently the textile industry. There is no reliable oversight of textile materials and their processes, which makes it difficult to track textile parameters that cause emission when washing. In order to be able to draw conclusions between emission and textile design parameters, researchers should remember to test only one parameter at a time and have an inhouse or own production of the specimens, this will give a better control of the results.

In this masters thesis we focused on using machine learning methods for detecting money laundering in financial transaction networks, in order to demonstrate that it can be used as a complement or instead of the more commonly used rule based systems. The graph learning method graph convolutional networks (GCN) has been a hot topic in the field since they were shown to scale well with data size back in 2018. However the typical GCN models cannot use edge features, which is why this thesis combines the GCN model with a node and edge neural network (NENN) in order to solve this problem. This new method will be compared towards an already established machine learning method for financial transactions, namely the tree boosting method (XGBoost). Because of confidentiality concerns for financial transactions data, the machine learning algorithms will be tested on two carefully constructed synthetically generated data sets, which from agent based simulations resembles real financial data. The results showed the viability and superiority of the new implementation of the GCN model with it being a preferable method for connectivly structured data, meaning that a transaction or account is analyzed in the context of its financial environment. On the other hand the XGBoost method showed better results when examining transactions independently. Hence it was more accurately able to find fraudulent and non fraudulent patterns from the transactional features themselves. / I detta examensarbete fokuserar vi på användandet av maskininlärningsmetoder för att detektera penningtvätt i finansiella transaktionsnätverk, med målet att demonstrera att dess kan användas som ett komplement till eller i stället för de mer vanligt använda regelbaserade systemen. Grafinlärningsmetoden \textit{graph convolutional networks} (GCN) som har varit ett hett ämne inom området sedan metoden under 2018 visades fungera bra för stora datamängder. Däremot kan inte en vanlig GCN-modell använda kantinformation, vilket är varför denna avhandling kombinerar GCN-modellen med \textit{node and edge neural networks} (NENN) för att mer effektivt detektera penningtvätt. Denna nya metod kommer att jämföras med en redan etablerad maskininlärningsmetod för finansiella transaktioner, nämligen \textit{tree boosting} (XGBoost). På grund av sekretessanledningar för finansiella transaktionsdata var maskininlärningsalgoritmerna testade på två noggrant konstruerade syntetiskt genererade datamängder som från agentbaserade simuleringar liknar riktiga finansiella data. Resultaten visade på applikationsmöjligheter och överlägsenhet för den nya implementationen av GCN-modellen vilken är att föredra för relationsstrukturerade data, det vill säga när transaktioner och konton analyseras i kontexten av deras finansiella omgivning. Å andra sidan visar XGBoost bättre resultat på att examinera transaktioner individuellt eftersom denna metod mer precist kan identifiera bedrägliga och icke-bedrägliga mönster från de transnationella funktionerna.