Branqueamento de Capitais, Fraude Fiscal e Corrupção Internacional

Resumo: a fraude fiscal é um dos crimes que pode dar origem a um outro crime, o crime de branqueamento de capitais e/ou lavagem de dinheiro, como é mais conhecido por exemplo no Brasil. O branqueamento de capitais é apenas um dos exemplos do branqueamento de vantagens. Toda esta actividade pode ser incluída, em sentido amplo, na chamada corrupção internacional. Quanto mais internacionais forem estas actividades – fraude fiscal e branqueamento de capitais -, mais eficazes serão os seus proveitos. A fraude fiscal é um crime que pode atingir montantes mais elevados no caso de poder ser praticado em cenários internacionais. O branqueamento de capitais é também um crime que pode atingir montantes mais elevados no caso de poder ser praticado em cenários internacionais. Assim, a corrupção internacional em sentido amplo pode ser apelidada como mercado ideal para a criminalidade. Estamos também a falar de multinacionais do crime. § Abstract: tax fraud is a crime that can lead to another crime, the crime of money laundering. Money laundering is just one example of the whitening benefits. All this activity can be included in a broad sense, the international corruption. The more international are these activities - tax evasion and money laundering - the more effective will be the income. Tax fraud is a crime that can achieve higher amounts if it can be practiced in international scenarios. Money laundering is also a crime that can achieve higher amounts if it can be practiced in international scenarios. Thus, the international corruption in the broad sense can be dubbed as ideal market for the crime. We are talking also about transnational crime.

Distributed ledger technologies between anonymity and transparency: AML/CFT regulation of cryptocurrency ecosystems in the EU

The advent of Bitcoin suggested a disintermediated economy in which Internet users can take part directly. The conceptual disruption brought about by this Internet of Money (IoM) mirrors the cross-industry impacts of blockchain and distributed ledger technologies (DLTs). While related instances of non-centralisation thwart regulatory efforts to establish accountability, in the financial domain further challenges arise from the presence in the IoM of two seemingly opposing traits: anonymity and transparency. Indeed, DLTs are often described as architecturally transparent, but the perceived level of anonymity of cryptocurrency transfers fuels fears of illicit exploitation. This is a primary concern for the framework to prevent money laundering and the financing of terrorism and proliferation (AML/CFT/CPF), and a top priority both globally and at the EU level. Nevertheless, the anonymous and transparent features of the IoM are far from clear-cut, and the same is true for its levels of disintermediation and non-centralisation. Almost fifteen years after the first Bitcoin transaction, the IoM today comprises a diverse set of socio-technical ecosystems. Building on an analysis of their phenomenology, this dissertation shows how there is more to their traits of anonymity and transparency than it may seem, and how these features range across a spectrum of combinations and degrees. In this context, trade-offs can be evaluated by referring to techno-legal benchmarks, established through socio-technical assessments grounded on teleological interpretation. Against this backdrop, this work provides framework-level recommendations for the EU to respond to the twofold nature of the IoM legitimately and effectively. The methodology cherishes the mutual interaction between regulation and technology when drafting regulation whose compliance can be eased by design. This approach mitigates the risk of overfitting in a fast-changing environment, while acknowledging specificities in compliance with the risk-based approach that sits at the core of the AML/CFT/CPF regime.

Does money matter in shaping domestic business cycles? An international investigation (with appendices)

We study the contribution of money to business cycle fluctuations in the US,the UK, Japan, and the Euro area using a small scale structural monetary business cycle model. Constrained likelihood-based estimates of the parameters areprovided and time instabilities analyzed. Real balances are statistically importantfor output and inflation fluctuations. Their contribution changes over time. Models giving money no role provide a distorted representation of the sources of cyclicalfluctuations, of the transmission of shocks and of the events of the last 40 years.

An on-line investigation of lexical ambiguity processing in schizophrenia

The processing of lexical ambiguity in context was investigated in eight individuals with schizophrenia and a matched control group. Participants made speeded lexical decisions on the third word in auditory word triplets representing concordant (coin-bank-money), discordant (river-bank-money). neutral (day-bank-money), and unrelated (river-day-money) conditions. When the interstimulus interval (ISI) between the words was 100 ms. individuals with schizophrenia demonstrated priming consistent with selective. context-based lexical activation. At 1250 ms ISI a pattern of nonselective meaning facilitation was obtained. These results suggest an attentional breakdown in the sustained inhibition of meanings on the basis of lexical context. (C) 2002 Elsevier Science (USA).

O contributo do Value For Money na análise da atividade do transporte não urgente de doentes

Mestrado em Auditoria

The Exchange Rate in a Dynamic-Optimizing Current Account Model with Nominal Rigidities: a Quantitative Investigation.

This paper studies a dynamic-optimizing model of a semi-small open economy with sticky nominal prices and wages. the model exhibits exchange rate overshooting in response to money supply shocks. the predicted variability of nominal and real exchange rates is roughly consistent with that of G7 effective exchange rates during the post-Bretton Woods era.

The Money Question and the Good Life

This paper proposes a theory of the good life for use in answering the question how much money the rich should spend on fighting poverty. The paper moves from the abstract to the concrete. To begin with, it investigates various ways to get an answer to the question what is good, and finds itself drawn to objective theories of the good. It then develops, taking Bernard Williams and Martha Nussbaum as its guides, a broad outline of a theory of the good. It holds that something evil happens to people if they do not have a real choice from a reasonable number of projects that realize most of their key capacities to a certain degree, and in connection to this it points to the great importance of money. The paper goes on specifically to consider what criticisms of Nussbaum's version of the capability approach are implied in this outline of a theory of the good. Next, it gets more specific and asks how much money the rich can give -and how they can be restricted in spending their money- without suffering any evil. It does three suggestions: the tithe suggestion, the ecological (or footprint) suggestion, and the fair trade suggestion. To conclude, the paper returns to the question how much money the rich should spend on fighting poverty.

A juridical-practical framework for the investigation of crimes against granting of public housing services

The public service enterprises are victims of crimes and felonies which may reduce their capacity to perform their functions. These enterprises expend much money and effort in order to prevent those criminal behaviors. For this reason they ask from the authorities more efficient measures against crime; however, such enterprises may feel that they are not being given sufficient importance and/or remedies in dealing with such crime. The aim paper of this is not to study the problem from de substantive criminal law point of view. Rather, this paper’s goal is to study the Colombia’s Rules of Criminal Procedure, which regulate the investigation of this kind of crime. The article will look particularly at the competency of the relevant authorities at the investigative stages. Finally, it will make some recommendations regarding a proper route towards the investigation of these criminal behaviors.

An empirical investigation of the effects of rounding on the SPF probabilities of decine and output growth histograms

I consider the possibility that respondents to the Survey of Professional Forecasters round their probability forecasts of the event that real output will decline in the future, as well as their reported output growth probability distributions. I make various plausible assumptions about respondents’ rounding practices, and show how these impinge upon the apparent mismatch between probability forecasts of a decline in output and the probabilities of this event implied by the annual output growth histograms. I find that rounding accounts for about a quarter of the inconsistent pairs of forecasts.

Defalcations. Reports of majority and minority, Feb. 27, 1839. Report of the committee on the subject of the defalcations of Samuel Swartwout and others, and the correctness of the returns of collectors and receivers of the public money;

At head of title-page:- 25th Cong. 3d sess. Rep. no. 313. Ho. of Reps.

[Investigation of improper activities in the labor or management field] Second interim report ... pursuant to S. Res. 44, 86th Congress, 1st sess.

John L. McClellan, chairman.

Investigation Of Genetic Factors Underlying Typical Orofacial Clefts: Mutational Screening And Copy Number Variation.

Typical orofacial clefts (OFCs) comprise cleft lip, cleft palate and cleft lip and palate. The complex etiology has been postulated to involve chromosome rearrangements, gene mutations and environmental factors. A group of genes including IRF6, FOXE1, GLI2, MSX2, SKI, SATB2, MSX1 and FGF has been implicated in the etiology of OFCs. Recently, the role of the copy number variations (CNVs) has been studied in genetic defects and diseases. CNVs act by modifying gene expression, disrupting gene sequence or altering gene dosage. The aims of this study were to screen the above-mentioned genes and to investigate CNVs in patients with OFCs. The sample was composed of 23 unrelated individuals who were grouped according to phenotype (associated with other anomalies or isolated) and familial recurrence. New sequence variants in GLI2, MSX1 and FGF8 were detected in patients, but not in their parents, as well as in 200 control chromosomes, indicating that these were rare variants. CNV screening identified new genes that can influence OFC pathogenesis, particularly highlighting TCEB3 and KIF7, that could be further analyzed. The findings of the present study suggest that the mechanism underlying CNV associated with sequence variants may play a role in the etiology of OFC.

Numerical investigation of the three-dimensional secondary instabilities in the time-developing compressible mixing layer

Mixing layers are present in very different types of physical situations such as atmospheric flows, aerodynamics and combustion. It is, therefore, a well researched subject, but there are aspects that require further studies. Here the instability of two-and three-dimensional perturbations in the compressible mixing layer was investigated by numerical simulations. In the numerical code, the derivatives were discretized using high-order compact finite-difference schemes. A stretching in the normal direction was implemented with both the objective of reducing the sound waves generated by the shear region and improving the resolution near the center. The compact schemes were modified to work with non-uniform grids. Numerical tests started with an analysis of the growth rate in the linear regime to verify the code implementation. Tests were also performed in the non-linear regime and it was possible to reproduce the vortex roll-up and pairing, both in two-and three-dimensional situations. Amplification rate analysis was also performed for the secondary instability of this flow. It was found that, for essentially incompressible flow, maximum growth rates occurred for a spanwise wavelength of approximately 2/3 of the streamwise spacing of the vortices. The result demonstrated the applicability of the theory developed by Pierrehumbet and Widnall. Compressibility effects were then considered and the maximum growth rates obtained for relatively high Mach numbers (typically under 0.8) were also presented.

Spectroscopic characterization and investigation of the dynamic of charge compensation process of supramolecular films derived from tetra-2-pyridyl-1,4-pyrazine ligand

This work describes the infrared spectroscopy characterization and the charge compensation dynamics in supramolecular film FeTPPZFeCN derived from tetra-2-pyridyl-1,4-pyrazine (TPPZ) with hexacyanoferrate, as well as the hybrid film formed by FeTPPZFeCN and polypyrrole (PPy). For supramolecular film, it was found that anion flux is greater in a K+ containing solution than in Li+ solution, which seems to be due to the larger crystalline ionic radius of K+. The electroneutralization process is discussed in terms of electrostatic interactions between cations and metallic centers in the hosting matrix. The nature of the charge compensation process differs from others modified electrodes based on Prussian blue films, where only cations such as K+ participate in the electroneutralization process. In the case of FeTPPZFeCN/PPy hybrid film, the magnitude of the anions’s flux is also dependent on the identity of the anion of the supporting electrolyte.