The selection, care, and laundering of institutional textiles

Mode of access: Internet.

Role of U.S. correspondent banking in international money laundering : hearings before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, one hundred seventh Congress, first session, March 1, 2, and 6, 2001.

Shipping list no.: 2002-0007-P (v. 1-3), 2002-0006-P (v. 4-5).

Combating computer crime : an international perspective

Given the serious nature of computer crime, and its global nature and implications, it is clear that there is a crucial need for a common understanding of such criminal activity internationally in order to deal with it effectively. Research into the extent to which legislation, international initiatives, and policy and procedures to combat and investigate computer crime are consistent globally is therefore of enormous importance. The challenge is to study, analyse, and compare the policies and practices of combating computer crime under different jurisdictions in order to identify the extent to which they are consistent with each other and with international guidelines; and the extent of their successes and limitations. The purpose ultimately is to identify areas where improvements are needed and what those improvements should be. This thesis examines approaches used for combating computer crime, including money laundering, in Australia, the UAE, the UK and the USA, four countries which represent a spectrum of economic development and culture. It does so in the context of the guidelines of international organizations such as the Council of Europe (CoE) and the Financial Action Task Force (FATF). In the case of the UAE, we examine also the cultural influences which differentiate it from the other three countries and which has necessarily been a factor in shaping its approaches for countering money laundering in particular. The thesis concludes that because of the transnational nature of computer crime there is a need internationally for further harmonisation of approaches for combating computer crime. The specific contributions of the thesis are as follows: „h Developing a new unified comprehensive taxonomy of computer crime based upon the dual characteristics of the role of the computer and the contextual nature of the crime „h Revealing differences in computer crime legislation in Australia, the UAE, the UK and the USA, and how they correspond to the CoE Convention on Cybercrime and identifying a new framework to develop harmonised computer crime or cybercrime legislation globally „h Identifying some important issues that continue to create problems for law enforcement agencies such as insufficient resources, coping internationally with computer crime legislation that differs between countries, having comprehensive documented procedures and guidelines for combating computer crime, and reporting and recording of computer crime offences as distinct from other forms of crime „h Completing the most comprehensive study currently available regarding the extent of money laundered in four such developed or fast developing countries „h Identifying that the UK and the USA are the most advanced with regard to anti-money laundering and combating the financing of terrorism (AML/CFT) systems among the four countries based on compliance with the FATF recommendations. In addition, the thesis has identified that local factors have affected how the UAE has implemented its financial and AML/CFT systems and reveals that such local and cultural factors should be taken into account when implementing or evaluating any country¡¦s AML/CFT system.

Police misconduct and crime : bad apples or systems failure?

There is a debate in the research literature whether to view police misconduct and crime as acts of individuals perceived as 'rotten apples' or as an indication of systems failure in the police force. Based on an archival analysis of court cases where police employees were prosecuted, this paper attempts to explore the extent of rotten apples versus systems failure in the police. Exploratory research of 57 prosecuted police officers in Norway indicate that there were more rotten apple cases than system failure cases. The individual failures seem to be the norm rather than the exception of ethical breaches, therefore enhancing the rotten apple theory. However as exploratory research, police crime may still be explained at the organizational level as well.

Winning the phishing war : a strategy for Australia

Phishing, a form of on-line identity theft, is a major problem worldwide, accounting for more than $7.5 Billion in losses in the US alone between 2005 and 2008. Australia was the first country to be targeted by Internet bank phishing in 2003 and continues to have a significant problem in this area. The major cyber crime groups responsible for phishing are based in Eastern Europe. They operate with a large degree of freedom due to the inherent difficulties in cross border law enforcement and the current situation in Eastern Europe, particularly in Russia and the Ukraine. They employ highly sophisticated and efficient technical tools to compromise victims and subvert bank authentication systems. However because it is difficult for them to repatriate the fraudulently obtained funds directly they employ Internet money mules in Australia to transfer the money via Western Union or Money gram. It is proposed a strategy, which firstly places more focus by Australian law enforcement upon transactions via Western Union and Money gram to detect this money laundering, would significantly impact the success of the Phishing attack model. This combined with a technical monitoring of Trojan technology and education of potential Internet money mules to avoid being duped would provide a winning strategy for the war on phishing for Australia.

Characterising and predicting cyber attacks using the Cyber Attacker Model Profile (CAMP)

Purpose Ethnographic studies of cyber attacks typically aim to explain a particular profile of attackers in qualitative terms. The purpose of this paper is to formalise some of the approaches to build a Cyber Attacker Model Profile (CAMP) that can be used to characterise and predict cyber attacks. Design/methodology/approach The paper builds a model using social and economic independent or predictive variables from several eastern European countries and benchmarks indicators of cybercrime within the Australian financial services system. Findings The paper found a very strong link between perceived corruption and GDP in two distinct groups of countries – corruption in Russia was closely linked to the GDP of Belarus, Moldova and Russia, while corruption in Lithuania was linked to GDP in Estonia, Latvia, Lithuania and Ukraine. At the same time corruption in Russia and Ukraine were also closely linked. These results support previous research that indicates a strong link between been legitimate economy and the black economy in many countries of Eastern Europe and the Baltic states. The results of the regression analysis suggest that a highly skilled workforce which is mobile and working in an environment of high perceived corruption in the target countries is related to increases in cybercrime even within Australia. It is important to note that the data used for the dependent and independent variables were gathered over a seven year time period, which included large economic shocks such as the global financial crisis. Originality/value This is the first paper to use a modelling approach to directly show the relationship between various social, economic and demographic factors in the Baltic states and Eastern Europe, and the level of card skimming and card not present fraud in Australia.

Kriminaalipolitiikan paradoksi : Tutkimuksia huumausainerikollisuudesta ja sen kontrollista Suomessa

This doctoral thesis explores the development of drug markets and drug related crime in Finland since the mid 1990s, as well as public control measures aimed at solving problems related to drug crime. The research further examines the criminal career of persons having committed drug crime, as well as their socio-economic background. The period since the mid 1990s is, on the one hand, characterized by increasing use of drugs and increasingly severe drug problems. On the other hand, this period is also characterized by intensified drug control. Also criminality associated with drugs has increased and become more severe. During this period the prevention of drug problems became a focal issue for authorities, and resources were increased for activities geared towards fighting drugs. Along with this development, Finnish drug policy has been balancing between therapeutic activities and control. A focal point in this thesis is the question how society addresses drug problems, as well as how this differs from efforts to solve other problems. Why are criminal means so readily used when dealing with drug problems; why have the police received an extended mandate to use coercive force; and why has the field for imposing administrative sanctions been extended? How has the extension of drug control affected general thinking in criminal policy? The subject matter in this thesis is approached in a criminological and criminal policy perspective. The thesis is made up of four research articles and a Summary Article. In the Summary Article the studies were placed into the Finnish research context of drug criminality and drug control as well as criminal policy. Furthermore, the author has assessed his own research location as a drug control researcher. Applying the notion of risk, an analysis was made of threats posed by drugs to society. Theoretical perspectives were also brought to the fore on how society may regulate drug problems and threats associated with them. Based on research literature and administrative documents, an analysis was made of the relation between drug related social and health policy and criminal justice control. An account was also made of the development of drug control in Finland since the mid 1990s. There has been a strong increase in control by the criminal justice system since the mid 1990s. Penalties have been made more stringent, more efficient means have been developed to trace the financial gain from the offence, opportunities for money laundering have been prevented and the police has obtained ample new powers of inquiry. New administrative measures have been directed towards drug users, such as introducing drug tests in working life, checking the applicants criminal record for certain jobs, as well as the threat of losing one s driving licence in cases where a physician has established drug addiction. In the 1990s the prevention of drug crimes and their disclosure were made part of the police s control activities nationwide. This could clearly be seen in increased criminal statistics. There are humiliating elements associated with the police s drug control that should be eliminated for the benefit of everybody. Furthermore, the criminal control is directed towards persons in a weak socio-economic position. A drug verdict may set off a marginalization process that may be very difficult to halt. Drug control is selective and generates repressive practises. The special status accorded drug problems is also revealed in the way in which the treatment of drug addicts has developed.

La lucha contra los paraísos fiscales: realidad o apariencia

[ES]La globalización y el libre movimiento de los capitales han facilitado el funcionamiento de los paraísos fiscales. Estos territorios de baja o nula tributación se caracterizan por ofrecer ventajas fiscales y legales a sus usuarios, así como por la posibilidad de ocultar la titularidad de las transacciones realizadas. Los grandes patrimonios y las multinacionales los utilizan para evadir impuestos, los gobiernos para esconder los fondos provenientes de la corrupción y las asociaciones criminales para camuflar el dinero proveniente de actividades ilícitas. Son varios los autores que defienden la existencia de estos territorios como medio para el aumento de la competitividad, pero lo cierto es que reducen la recaudación fiscal, crean inestabilidad en el sistema financiero internacional y hacen vulnerables a las democracias. En los últimos años se ha intensificado la lucha contra los paraísos fiscales, pero la implantación de las medidas no está teniendo la eficacia esperada.

Política criminal e direito penal econômico: um estudo interdisciplinar dos crimes econômicos e tributários

Este trabalho toma como objeto o Direito Penal Econômico em perspectiva interdisciplinar, no contexto da Constituição da República e, portanto, do Estado Democrático de Direito. Os propósitos são os seguintes: Analisar os vínculos entre modelo sócio-econômico, política criminal e paradigma punitivo. Identificar perspectivas do Direito Penal Econômico, no cenário contemporâneo de sociedade de risco. Examinar pressupostos, vertentes e abordagem do Direito Penal Tributário, com enfoque na abordagem social do bem jurídico tributário, do delito fiscal, da lavagem de dinheiro, na esteira dos crimes do colarinho branco. Do ponto de vista metodológico, desenvolveu-se pesquisa descritiva, baseada no modelo crítico-dialético, apoiada no pressuposto de que a trajetória do Direito Penal e sua inserção na seara econômica e tributária acompanham as contradições e valores sócio-filosóficos dominantes na sociedade. Nesse passo, com base na doutrina, legislação e jurisprudência nacional e estrangeira, procede-se à releitura do Direito Penal Econômico, a partir da Constituição e do modelo de Estado Social, que admite a intervenção no domínio econômico, no intuito de promover a justiça social. Além disso, procede-se à análise de sistemas penais de diversos países, para verificar, no cenário da globalização econômica e da aproximação das questões relacionadas à delinquência econômica, como são enfrentados problemas relacionados à configuração, à persecução e a punição de tais delitos. A conclusão aponta para a necessidade de construção de uma Política Criminal do Direito Penal Econômico que tome em consideração variáveis relacionadas à Economia e aos Princípios do Direito Penal, de molde a promover ajustamento do sistema penal aos valores e princípios constitucionais, promovendo o equilíbrio entre interesses individuais e coletivos.

Paraísos fiscais: prejuízos e benefícios

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor José Campos Amorim

O combate ao branqueamento de capitais em Portugal

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Mestre Gabriela Maria Azevedo Pinheiro

Branqueamento de capitais

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor José Amorim

A restrição ao sigilo bancário decorrente do regime de branqueamento de capitais

Technologic and socio-economic mutations have always determined challenges not only to lawyers, but to law itself. These phenomena have occurred specially when trying to deal with the hard task of finding solutions for the current increasing mismatch of social interests, for example, bank secrecy and money laundering. Usually occurring simultaneously, they are typical examples of outcomes generated by technological and socio-economic innovations that have become fashionable and captured international attention. At the same time, bank secrecy and money laundering support interests belonging to different dimensions, deserving to be balanced in the light of the heterogeneous mechanisms provided by the law to its practitioners and society as a hole. In order to achieve an outcome in accordance with the Rule of Law´s principles, lawyers´ tools are consequently subordinated to constitutional and social justice. Guided by this purpose, we performed the present study, aiming to analyse bank secrecy and money laundering in the light of the current stablished juridical procedures. We intended to develop a prudent point of view that is also in accordance with social reality. In sum, we demonstrate that bank secrecy should adopt a flexible character, embedding new settings and following the socio-economic path in a globalized world with constant innovations.

The role of the intelligence service in preventing and combating transnational terrorism

Outrora dominado por ameaças provenientes de Estados-nação, o cenário global actual, dominado por uma rápida mudança de poderes que nos apresenta uma interacção complexa entre múltiplos actores, onde inimigos desconhecidos, anteriormente bem identificados, é actualmente controlado por grupos terroristas bem preparados e bem organizados. Hezbollah é reconhecido como um dos grupos terroristas mais capazes, com uma extensa rede fora do Líbano dedicada a tráfico de droga, armas e seres humanos, tal como o branqueamento de capitais para financiar o terrorismo, representando um grande foco de instabilidade à segurança. Como instrumento de Estado, os serviços de informações detêm a capacidade de estar na linha da frente na prevenção e combate ao terrorismo. Todavia, para compreender este fenómeno é necessário analisar os actores desta ameaça. À luz desta conjuntura, esta dissertação está dividida em três capítulos principais que visam responder às seguintes questões fundamentais: O que é o terrorismo? Como opera um grupo terrorista transnacional? Será que os serviços de informações têm as ferramentas necessárias para prevenir e combater estas ameaças?