Organized crime : policing illegal business entrepreneurialism

Organized crime in the twenty-first century is a knowledge war that poses an incalculable global threat to the world economy and harm to society - the economic and social costs are estimated at upwards of L20 billion a year for the UK alone (SOCA 2006/7). Organized Crime: Policing Illegal Business Entrepreneurialism offers a unique approach to the tackling of this area by exploring how it works through the conceptual framework of a business enterprise. Structured in three parts, the book progresses systematically through key areas and concepts integral to dealing effectively with the myriad contemporary forms of organised crime and provides insights on where, how and when to disrupt and dismantle a criminal business activity through current policing practices and policies. From the initial set up of a crime business through to the long term forecasting for growth and profitability, the authors dissect and analyse the different phases of the business enterprise and propose a 'Knowledge-Managed Policing' (KMP) approach to criminal entrepreneurialism. Combining conceptual and practical issues, this is a must-have reference for all police professionals, policing academics and government policy makers who are interested in a Strategy-led, Intelligence supported, Knowledge-Managed approach to policing illegal business entrepreneurialism.

L’Office des Nations Unies contre la drogue et le crime et la lutte internationale contre la corruption : perceptions des professionnels

Travail dirigé présenté à la Faculté des études supérieures et postdoctorales en vue de l’obtention du grade de Maître ès sciences (M.Sc) en Criminologie – Option sécurité intérieure

Financial crime in South Africa

During the 1990s economic crime began to spiral in South Africa. This phenomenon coincided with the country's transition to a democratic state. The article outlines a number of steps that South Africa took to align its laws with international standards and to improve the legal tools of law enforcement to address the crime wave. A number of successes, for instance the improvement in tax morality, are pointed out but it is argued that co-ordination and co-operation between law enforcement agencies require more attention.

Optimaalinen rangaistus talousrikoksesta : Tutkimus velallisen rikoksista

Optimal Punishment of Economic Crime: A Study on Bankruptcy Crime This thesis researches whether the punishment practise of bankruptcy crimes is optimal in light of Gary S. Becker’s theory of optimal punishment. According to Becker, a punishment is optimal if it eliminates the expected utility of the crime for the offender and - on the other hand - minimizes the cost of the crime to society. The decision process of the offender is observed through their expected utility of the crime. The expected utility is calculated based on the offender's probability of getting caught, the cost of getting caught and the profit from the crime. All objects including the punishment are measured in cash. The cost of crimes to the society is observed defining the disutility caused by the crime to the society. The disutility is calculated based on the cost of crime prevention, crime damages, punishment execution and the probability of getting caught. If the goal is to minimize the crime profits, the punishments of bankruptcy crimes are not optimal. If the debtors would decide whether or not to commit the crime solely based on economical consideration, the crime rate would be multiple times higher than the current rate is. The prospective offender relies heavily on non-economic aspects in their decision. Most probably social pressure and personal commitment to oblige the laws are major factors in the prospective criminal’s decision-making. The function developed by Becker measuring the cost to society was not useful in the measurement of the optimality of a punishment. The premise of the function that the costs of the society correlate to the costs for the offender from the punishment proves to be unrealistic in observation of the bankruptcy crimes. However, it was observed that majority of the cost of crime for the society are caused by the crime damages. This finding supports the preventive criminal politics.

Manipulación contable: aspectos éticos y legales

IDIOMA: ESPAÑOL Mediante el siguiente trabajo se presenta una visión general del fraude empresarial y en particular de la práctica de manipulación contable. Se analiza la evolución del fraude y la influencia de la crisis económico-financiera sobre el mismo y los tipos de fraude. Una vez introducido el tema, el trabajo se centrará en la manipulación contable y las técnicas más habituales. El presente trabajo es un informe sobre la manipulación contable y sus aspectos éticos y legales. Se procederá al análisis de las motivaciones que llevan a los empresarios a realizar este tipo de delito económico. Posteriormente se analizará la difusión del mismo y la relación de la ética con los comportamientos fraudulentos. Finalmente se plantearán medidas a adoptar para acabar con la manipulación contable.

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.

Match-fixing and Money-laundering

his essay is premised on the following: a conspiracy to fix or otherwise manipulate the outcome of a sporting event for profitable purpose. That conspiracy is in turn predicated on the conspirators’ capacity to: (a) ensure that the fix takes place as pre-determined; (b) manipulate the betting markets that surround the sporting event in question; and (c) collect their winnings undetected by either the betting industry’s security systems or the attention of any national regulatory body or law enforcement agency.

Unlike many essays on this topic, this contribution does not focus on the “fix”– part (a) of the above equation. It does not seek to explain how or why a participant or sports official might facilitate a betting scam through either on-field behaviour that manipulates the outcome of a game or by presenting others with privileged inside information in advance of a game. Neither does this contribution seek to give any real insight into the second part of the above equation: how such conspirators manipulate a sports betting market by playing or laying the handicap or in-play or other offered betting odds. In fact, this contribution is not really about the mechanics of sports betting or match fixing at all; rather it is about the sometimes under explained reason why match fixing has reportedly become increasingly attractive as of late to international crime syndicates. That reason relates to the fact that given the traditional liquidity of gambling markets, sports betting can, and has long been, an attractively accessible conduit for criminal syndicates to launder the proceeds of crime. Accordingly, the term “winnings”, noted in part (c) of the above equation, takes on an altogether more nefarious meaning.

This essay’s attempt to review the possible links between match fixing in sport, gambling-related “winnings” and money laundering is presented in four parts.

First, some context will be given to what is meant by money laundering, how it is currently policed internationally and, most importantly, how the growth of online gambling presents a unique set of vulnerabilities and opportunities to launder the proceeds of crime. The globalisation of organised crime, sports betting and transnational financial services now means that money laundering opportunities have moved well beyond a flutter on the horses at your local racetrack or at the roulette table of your nearest casino. The growth of online gambling platforms means that at a click it is possible for the proceeds of crime in one jurisdiction to be placed on a betting market in another jurisdiction with the winnings drawn down and laundered in a third jurisdiction and thus the internationalisation of gambling-related money laundering threatens the integrity of sport globally.

Second, and referring back to the infamous hearings of the US Senate Special Committee to Investigate Organised Crime in Interstate Commerce of the early 1950s, (“the Kefauver Committee”), this article will begin by illustrating the long standing interest of organised crime gangs – in this instance, various Mafia families in the United States – in money laundering via sports gambling-related means.

Third, and using the seminal 2009 report “Money Laundering through the Football Sector” by the Financial Action Task Force (FATF, an inter-governmental body established in 1989 to promote effective implementation of legal, regulatory and operational measures for combating money laundering, terrorist financing and other related threats to the integrity of the international financial system), this essay seeks to assess the vulnerabilities of international sport to match fixing, as motivated in part by the associated secondary criminality of tax evasion and transnational economic crime.

The fourth and concluding parts of the essay spin from problems to possible solutions. The underlying premise here is that heretofore there has been an insularity to the way that sports organisations have both conceptualised and sought to address the match fixing threat e.g., if we (in sport) initiate player education programmes; establish integrity units; enforce codes of conduct and sanctions strictly; then our integrity or brand should be protected. This essay argues that, although these initiatives are important, the source and process of match fixing is beyond sport’s current capacity, as are the possible solutions.

L’effet des lois sur l’évasion fiscale : une synthèse systématique des recherches évaluatives

Contexte et objectif. L’évasion fiscale a généré des pertes annuelles variant entre 2 et 44 milliards au Canada entre 1976 et 1995. Avec la croissance de l’évasion fiscale dans les années 1980 et 1990 plusieurs législations se sont attaquées à ce phénomène en mettant en place des mesures telles que les amnisties, les réformes fiscales et les nouvelles lois. Ces dernières reposent non seulement sur des principes théoriques distincts, mais leur efficacité même est remise en question. Bien que plusieurs auteurs affirment que les criminels en col blanc sont réceptifs aux sanctions pénales, une telle affirmation repose sur peu de preuves empiriques. L’objectif de ce mémoire est donc de réaliser une synthèse systématique des études évaluatives afin de faire un bilan des lois fiscales et d’évaluer leurs effets sur la fraude fiscale. Méthodologie. La synthèse systématique est la méthodologie considérée comme la plus rigoureuse pour se prononcer sur l’effet produit par une population relativement homogène d’études. Ainsi, 18 bases de données ont été consultées et huit études ont été retenues sur les 23 723 références. Ces huit études contiennent neuf évaluations qui ont estimé les retombés des lois sur 17 indicateurs de fraude fiscale. L’ensemble des études ont été codifiées en fonction du type de loi et leur rigueur méthodologique. La méthode du vote-count fut employée pour se prononcer sur l’efficacité des lois. Résultats. Sur les 17 indicateurs, sept indiquent que les lois n’ont eu aucun effet sur l’évasion fiscale tandis que six témoignent d’effets pervers. Seulement quatre résultats sont favorables aux lois, ce qui laisse présager que ces dernières sont peu efficaces. Toutefois, en scindant les résultats en fonction du type de loi, les réformes fiscales apparaissent comme une mesure efficace contrairement aux lois et amnisties. Conclusion. Les résultats démontrent que les mesures basées sur le modèle économique de Becker et qui rendent le système plus équitable sont prometteuses. Les amnisties qui visent à aller chercher des fraudeurs en leur offrant des avantages économiques et en suspendant les peines sont non seulement inefficaces, mais menaceraient le principe d’autocotisation basé sur l’équité.

Money laundering trends in South Africa

Reports a study by the Centre for the Study of Economic Crime at Rand Afrikaans University into the characteristics of money laundering schemes in South Africa; these were discussed at a workshop on December 5 2001. Outlines the 1998 Proceeds of Crime Act (POCA), the 1992 Drugs and Drug Trafficking Act and their general money laundering provisions, including negligence and intent, defence and penalties; also the racketeering provisions of POCA. Moves on to the reporting of suspicious transactions, where the POCA provisions will be repealed by the new Financial Intelligence Centre Act (FICA); this covers general obligations, secrecy and confidentiality, penalties, preventing tipping-off, and reporting statistics. Gives examples of the schemes themselves, which fall into broad themes: purchase of goods and properties, abuse of businesses and financial institutions, cash and currency, and the informal sector; case studies include S v Dustigar, Motsepe v Commissioner of Inland Revenue, S v Van Zyl, S v Caswell, and Director of Public Prosecutions: Cape of Good Hope v Bathgate.

Positive conditions for success

This paper reflects material presented by the authors of this article1 at a workshop presented at the Cambridge International Symposium on Economic Crime at Jesus College Cambridge between September 5 and 12, 2010. The impetus for this topic came from Neil Jensen, who had completed a significant body of research on compliance by FATF and non-FATF members with the 40 recommendations and the nine special recommendations.

Is the Market Eroding Moral Norms? A Micro-Analytical Validation of Some Ideas of Anomie Theory

Anomie theorists have been reporting the suppression of shared welfare orientations by the overwhelming dominance of economic values within capitalist societies since before the outset of neoliberalism debate. Obligations concerning common welfare are more and more often subordinated to the overarching aim of realizing economic success goals. This should be especially valid with for social life in contemporary market societies. This empirical investigation examines the extent to which market imperatives and values of the societal community are anchored within the normative orientations of market actors. Special attention is paid to whether the shape of these normative orientations varies with respect to the degree of market inclusion. Empirical analyses, based on the data of a standardized written survey within the German working population carried out in 2002, show that different types of normative orientation can be distinguished among market actors. These types are quite similar to the well-known types of anomic adaptation developed by Robert K. Merton in “Social Structure and Anomie” and are externally valid with respect to the prediction of different forms of economic crime. Further analyses show that the type of normative orientation actors adopt within everyday life depends on the degree of market inclusion. Confirming anomie theory, it is shown that the individual willingness to subordinate matters of common welfare to the aim of economic success—radical market activism—gets stronger the more actors are included in the market sphere. Finally, the relevance of reported findings for the explanation of violent behavior, especially with view to varieties of corporate violence, is discussed.

Criminalidade Económica e Lavagem de Dinheiro: prevenção pela aprendizagem

1 – Resumo: a criminalidade económica tem uma relação muito próxima com o branqueamento de capitais ou lavagem de dinheiro. O sistema económico capitalista está relacionado de forma próxima com o branqueamento de capitais ou a lavagem de dinheiro. O branqueamento de vantagens – como por exemplo capitais -, é um crime que pode atingir um carácter mundial. Também o financiamento do terrorismo surge aqui com um papel importante. É muito importante punir a ilicitude do crime de branqueamento. Mas mais importante ainda é a prevenção do branqueamento de capitais. Neste sentido, o dever de formação é fundamental. E é um dever fundamental que é importante sobretudo no contexto de determinadas entidades. Entidades financeiras e entidades não financeiras. §1.1 Abstract: economic crime has a close relationship with money laundering. The capitalist economic system is related closely with money laundering. Bleaching of advantages - such as capital - is a crime that can reach a global nature. Also the financing of terrorism comes here with an important role. It is very important to punish the unlawfulness of laundering crime. But more important is the prevention of money laundering. In this sense, the duty of training is critical. It is a fundamental duty that is especially important in the context of certain entities. financial institutions and non-financial entities.

Criminalidade Económica e Lavagem de Dinheiro: prevenção pela aprendizagem

Resumo: a criminalidade económica tem uma relação muito próxima com o branqueamento de capitais ou lavagem de dinheiro. O sistema económico capitalista está relacionado de forma próxima com o branqueamento de capitais ou a lavagem de dinheiro. O branqueamento de vantagens – como por exemplo capitais – é um crime que pode atingir um carácter mundial. Também o financiamento do terrorismo surge aqui com um papel importante. É muito importante punir a ilicitude do crime de branqueamento. Mas mais importante ainda é a prevenção do branqueamento de capitais. Neste sentido, o dever de formação é fundamental. E é um dever fundamental importante sobretudo no contexto de determinadas entidades. Entidades financeiras e entidades não financeiras.§ Abstract: Economic crime has a close relationship with money laundering. The capitalist economic system is related closely with money laundering. Bleaching of advantages – such as capital – is a crime that can reach a global nature. Also the financing of terrorism comes here with an important role. It is very important to punish the unlawfulness of laundering crime. But more important is the prevention of money laundering. In this sense, the duty of training is critical. It is a fundamental duty that is especially important in the context of certain entities. financial institutions and non-financial entities.