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Penningtvättslagen : i bakhuvudet på revisornGranberg, Lars, Höglund, Linn January 2010 (has links)
<p><p>Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter.</p><p><p>Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller. Från en del håll har det dock framkommit åsikter om att det inte är problemfritt att involvera revisorer i lagstiftningen mot penningtvätt.</p><p>Den genomförda undersökningen visar att majoriteten av de intervjuade revisorerna inte ser några direkta problem med att vara involverade i penningtvättslagen. Åsikterna är dock delade och några är kritiska till lagstiftningen. Slutsatserna av studien är att majoriteten av respondenterna inte ser att lagen påverkar relationen till klienten. De anser vidare att lagen innebär mer arbete, men detta ser revisorerna inte som särskilt påfrestande. Revisorerna som har deltagit i studien anser själva att de har goda förutsättningar att följa lagen.</p></p></p> / <p><p>The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views.</p><p><p>According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering.</p><p>The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.</p></p></p>
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Penningtvättslagen : i bakhuvudet på revisornGranberg, Lars, Höglund, Linn January 2010 (has links)
Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter. Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller. Från en del håll har det dock framkommit åsikter om att det inte är problemfritt att involvera revisorer i lagstiftningen mot penningtvätt. Den genomförda undersökningen visar att majoriteten av de intervjuade revisorerna inte ser några direkta problem med att vara involverade i penningtvättslagen. Åsikterna är dock delade och några är kritiska till lagstiftningen. Slutsatserna av studien är att majoriteten av respondenterna inte ser att lagen påverkar relationen till klienten. De anser vidare att lagen innebär mer arbete, men detta ser revisorerna inte som särskilt påfrestande. Revisorerna som har deltagit i studien anser själva att de har goda förutsättningar att följa lagen. / The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views. According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering. The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.
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An exploratory analysis of textile fabric soil content through ozone reactionRajaganesh, Shamini 21 November 2013 (has links)
Cleanliness is one of the most essential virtues needed for a healthy lifestyle. While there have been several attempts made to characterize the cleanness of food, water and air by quality monitoring, there has been very little attention given to the cleanness characterization of clothing. Clothing worn next to the skin is easily contaminated by solid particles and fluid substances picked up from the surrounding environment and the skin surface. The fluid contamination could be either aqueous or oily in nature. Human sweat and sebum are one of the major constituents of oily organic soils found in worn clothing. Studies show that oily organic contaminations tend to remain in the clothing even after laundering, thereby creating malodors. While there are several industry established standards to evaluate visible solid contamination such as dust, dirt and colored stains, measuring the amount of invisible oily contaminations has been difficult. Moreover, many of the cleanness evaluation methods are subjective. This exploratory research aimed at measuring the level of sweat and sebum soiling in textile fabrics. Due to the affinity of ozone towards the unsaturated components of sebum, the feasibility of using the reaction rates of ozone as a metric to quantify the level of organic soiling in clothing was tested. The fabrics selected for this study were representative of the commonly used fiber composition in activewear and innerwear. The sweat and sebum used for fabric soiling were synthetic in nature. The fabric swatches were soiled with synthetic sebum at two extreme levels of soiling (0.3% and 1% of the fabric weight). A lab built four-chamber ozonation equipment was used for the experimentation with ozone. The reactivity of ozone with the soiled fabrics was measured in terms of ozone concentrations in ppb. The data obtained was plotted against time and the slopes were recorded. The plots showed a significant difference in the slopes indicating that the rate of ozone reactivity varied with the level of soiling. The slopes were steeper for higher levels of soils, particularly in the cotton samples. There was also a marked difference in the reaction rates between the cotton and polyester fabrics at the same level of soiling. The results obtained from the study fulfilled the hypothesis and looks promising for developing an objective method of measuring cleanness of clothing.
Moreover, an adjunct qualitative study was conducted to assess the sensitivity of the human odor sensor to acknowledge the difference in the level of soiling through sensory analysis. The results from the study substantiated the need for an objective method of cleanness measurement. / text
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Explaining money laundering with rational choice theoryNunes, Monica Maria, Kwan, Ming-tak, Kalwan, Singh, Rajvinder, Tam, Wai-shun, Wilson, 羅嘉雯, 譚威信 January 2014 (has links)
This research aims to explore if rational choice theory can be applied to explain money laundering in Hong Kong by drawing on the characteristics of stooges and their motives for colluding in money laundering activities and the effectiveness of imprisonment or other forms of punishments as a means of deterrence. An actor has limited cognitive capacity, makes decisions based on incomplete information and his actions reflect personal optimal beliefs (Piquero and Tibbetts, 2002; Hindmoor, 2006). Findings from the seven in-depth interviews conducted as part of the research and documentary reviews of local court cases support that financial reward is the major reason “why” offenders engage in money laundering activities at both the individual and institutional level. The findings also show that, in addition to ignorant and vulnerable individuals being chosen as stooges, well-regarded individuals and charitable organizations are also possible candidates. The research highlights a luring process experienced by the stooges which supports the psychosocial dynamics of rational choice. The research findings also challenge one of the cornerstones of classical criminology that maximum penalty is an effective means of deterrence. / published_or_final_version / Criminology / Master / Master of Social Sciences
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The market for offshore bank secrecy : an economic psychological analysisOberg, Conrad January 2001 (has links)
No description available.
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Cybercriminal Organizations : Utilization of BotnetsJacobsson, Bastian January 2016 (has links)
Botnets, networks of hundreds to millions of computers, controlled by one or more individuals, increasingly play a part in cybercrimes, with astonishing results. The access of a botnet gives the controller abilities of a large majority of all the cyberattacks over the internet, and with the possibility of buying a complete botnet, this opens the market to nontechnical criminals. The Darknet and the market it provides, enable the buyers to buy and trade everything from botnets and malware to complete schemes. The increase in cybercriminal activities and organizations has been alarmingly high in recent years, and no wonder, when criminals just need to invest a small amount of money to gain potentially millions of dollars without any advance knowledge of computer science, and with only a slight chance of getting caught due to the anonymity of the internet and botnets. Based on a literature review combined with a critically reflective analysis of a selection of information about botnets from other sources available on the internet, this paper has identified some of the main types of organizations used in cybercrime and their operations as well as basic information about botnets, the players and stakeholders in this area, the theft and schemes used by botnets and the online money laundering service involved.
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A case for civil forfeiture in EthiopiaGebremeskel, Saba Hailu January 2014 (has links)
Magister Legum - LLM / This research paper aims to clarify and argue the need for Ethiopia to include civil forfeiture in its assets forfeiture legal framework. It will analyse the existing domestic assets forfeiture laws and international instruments on assets forfeiture. It will show how the new Anti-Money Laundering and Terrorist Financing Proclamation and the other anti-corruption laws deal with assets forfeiture in general and civil forfeiture in particular. For a number of reasons, Ethiopian law enforcement is struggling to investigate crimes such as money laundering and corruption to obtain convictions.
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Politically exposed persons and economic criminality : the case of TanzaniaMlingwa, Esther January 2015 (has links)
Magister Legum - LLM
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Essays in Banking and Crime:Aldama-Navarrete, David January 2020 (has links)
Thesis advisor: Philip E. Strahan / This dissertation consists of two essays which explore the interface between retail banks and organized criminality. In the first of these, “Dark Banking? Banks and Illicit Financial Flows from the Mexican Drug Trade,” I explore why banks provide financial services to organized-crime syndicates. I also ask whether there is a role for regulation in insulating finance from criminal activity. I address these questions using evidence from the drug trade in Mexico, finding that local drug cartel activity causes an increase in bank deposits, and branch networks grow in affected areas. After the election of a “law-and-order” government, these effects dissipate, with liquidity flowing into branches of U.S. banks along the border. In the second essay, “Bank Branch Networks, Banking Relationships, and Organized Crime,” I explore if banks develop relationships with criminal organizations, exploiting spatial variation in cartel activity, again using Mexico as an empirical laboratory. I test whether banks with prior exposure to criminal activity are more likely to enter areas where cartels operate, as well as whether previous exposure to specific cartels predicts entry into banking markets where said cartels have entered. Results suggest that certain banks do establish these relationships. Bank characteristics that have significant effects on differential behavior regarding collusion with organized criminal organizations are domestic majority equity ownership and bank size. / Thesis (PhD) — Boston College, 2020. / Submitted to: Boston College. Carroll School of Management. / Discipline: Finance.
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Riskbaserad styrning: En analys av Sveriges åtgärder mot penningtvätt utifrån ettgovernmentalityperspektiv / Governing through risk: A governmentality analysis ofSweden’s efforts against money launderingLaukka, Simon January 2022 (has links)
During the last decade governments and international organizations have taken multipleactions to combat money laundering. Despite this, anti-money laundering policies have haddubious effects. This paper investigates efforts to combat money laundering from theFoucauldian ideas of governmentality. By investigating Sweden’s efforts to fight moneylaundering the paper sheds light on the different problematizations, rationalities, identityformations, techniques, and mechanisms that can be found in Sweden’s anti-moneylaundering regime. By focusing on the Swedish Financial Supervisory Authority, the CountyAdministrative Board and private actors this paper provides insights into how the regimegoverns through knowledge-based technologies of government and risk-based rationality.
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