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This last title in the series covers the most important findings of the five yearsEU sponsored ANTICORRP project dealing with corruption and organized crime.How prone to corruption are EU funds? Has EU managed to improve governancein the countries that it assists? Using the new index of public integrity and avariety of other tools created in the project this issue looks at how EU funds andnorms affected old member states (like Spain), new member states (Slovakia,Romania), accession countries (Turkey) and the countries recipient of developmentfunds (Egypt, Tanzania, Tunisia). The data covers over a decade of structuraland development funds, and the findings show the challenges to changing governanceacross borders, the different paths that each country has experiencedand suggest avenues of reforming development aid for improving governance.

This last title in the series covers the most important findings of the five years EU sponsored ANTICORRP project dealing with corruption and organized crime. How prone to corruption are EU funds? Has EU managed to improve governance in the countries that it assists? Using the new index of public integrity and a variety of other tools created in the project this issue looks at how EU funds and norms affected old member states (like Spain), new member states (Slovakia, Romania), accession countries (Turkey) and the countries recipient of development funds (Egypt, Tanzania, Tunisia). The data covers over a decade of structural and development funds, and the findings show the challenges to changing governance across borders, the different paths that each country has experienced and suggest avenues of reforming development aid for improving governance.

Acknowledgements -- Contents -- About the Author -- Introduction -- 1 Money Laundering Through Real Estate -- 1.1 The Nguema Obiang Cases -- 1.2 New York Real Estate -- Bibliography -- 2 Money Laundering Through Agribusiness -- Bibliography -- 3 Money Laundering Typologies Evidenced in the "Panama Papers" -- 3.1 Offshore Companies and Concealing the Beneficial Owner -- 3.1.1 Remittance Companies and Black Market Moneychangers -- 3.1.2 NGOs and Trusts -- Bibliography -- 4 Efforts to Combat Money Laundering -- 4.1 Property Confiscation -- 4.2 International Legal Cooperation -- 4.3 Asset Repatriation -- Bibliography -- 5 Conclusions -- Bibliography -- 6 Proposals to Improve the War Against Money Laundering Through Real Estate and Agribusiness -- 6.1 An International Perspective -- 6.1.1 Financial Action Task Force (FATF) -- 6.1.2 Tax Havens, Offshore Accounts, and Trusts -- 6.1.3 International Legal Cooperation and Repatriation -- 6.2 A National Perspective -- 6.2.1 Freezing, Seizing, Confiscating, and Repatriating Assets -- 6.2.2 Regulatory Agencies -- 6.2.3 Payments, Remittances, and Financial Institutions -- 6.2.4 Offshore Accounts and Trusts -- 6.2.5 NPOs and Foundations -- 6.2.6 Money Laundering Laws: Reports, Rural Activity, and Lawyers -- 6.2.7 Law Enforcement Agencies and Financial Intelligence Units (FIUs) -- 6.2.8 Investigating and Prosecuting Tax Fraud -- 6.2.9 Real Estate Brokers and Joint Owners -- Bibliography -- Index

This last title in the series covers the most important findings of the five yearsEU sponsored ANTICORRP project dealing with corruption and organized crime.How prone to corruption are EU funds? Has EU managed to improve governancein the countries that it assists? Using the new index of public integrity and avariety of other tools created in the project this issue looks at how EU funds andnorms affected old member states (like Spain), new member states (Slovakia,Romania), accession countries (Turkey) and the countries recipient of developmentfunds (Egypt, Tanzania, Tunisia). The data covers over a decade of structuraland development funds, and the findings show the challenges to changing governanceacross borders, the different paths that each country has experiencedand suggest avenues of reforming development aid for improving governance.

This last title in the series covers the most important findings of the five yearsEU sponsored ANTICORRP project dealing with corruption and organized crime.How prone to corruption are EU funds? Has EU managed to improve governancein the countries that it assists? Using the new index of public integrity and avariety of other tools created in the project this issue looks at how EU funds andnorms affected old member states (like Spain), new member states (Slovakia,Romania), accession countries (Turkey) and the countries recipient of developmentfunds (Egypt, Tanzania, Tunisia). The data covers over a decade of structuraland development funds, and the findings show the challenges to changing governanceacross borders, the different paths that each country has experiencedand suggest avenues of reforming development aid for improving governance.

"Each year local and national economies throughout the world lose billions of dollars through so-called illicit financial flows. Conservative estimates indicate that over a billion dollars are diverted illegitimately out of countries in the Southern Hemisphere every year. This diversion of revenue reinforces poverty while facilitating the concentration of authority in the hands a select few through corruption and abuse of power. The authors' objective with this book is to increase transparency in finance and global financial transactions.

Understanding the phenomenon of illicit financial flows requires input from several disciplines including law, finance and economics, and much of what is known about illicit financial flows is thanks to whistleblowers and investigative journalists. This anthology highlights journalism about illicit, global financial activity from an interdisciplinary perspective. In conveying the experiences of whistleblowers and investigative journalists who have been involved with the Panama Papers, Paradise Papers, Lux Leaks and Swiss Leaks, the contributing authors underscore the need for journalism students to also learn the basics of economics, finance and law if they are to be able to carry out investigative projects in an increasingly more globalized economy.

In the first part of the book, investigative journalists describe their work to expose corruption and capital flight, and whistleblowers in some of the most significant cases tell their stories, while lawyers and accountants explain what needs to be done at the legislative level. In the second half of the book, analyses of revelations of corruption and illegitimate financial flows are presented. The authors explore themes including the value of investigative journalism, new journalistic methods, inadequate protections for whistleblowers and the education of investigative journalists.

This book will be of interest to anyone concerned about illicit financial flows, but especially to journalists, journalism students and journalism instructors seeking an understanding of what it takes to reveal the mechanisms behind illicit, global flows of wealth." - Hvert år tappes lokalsamfunn og stater over hele verden for milliarder av kroner på grunn av såkalt illegitim finansflyt. Forsiktige anslag indikerer at 10 milliarder kroner blir ført illegitimt ut av land i Sør hvert år. Skjulte finansstrømmer forsterker fattigdom samtidig som det legger til rette for at noen få holder seg ved makten gjennom korrupsjon og maktmisbruk. Forfatterne av denne boka ønsker å bidra til mer åpenhet om finans og globale finanstransaksjoner.

For å forstå fenomenet illegetim finansflyt er det nødvendig med innspill fra flere fagfelt, som jus, finans og økonomi. Mye av det vi vet om skjulte finansstrømmer, vet vi takket være varslere og gravende journalister. Denne boka kaster lys over journalistikk om skjulte, globale finansstrømmer fra ulike fagdisiplinære perspektiv. Gjennom å lære av historiene til varslere og gravende journalister som har arbeidet med blant annet Panama Papers, Paradise Papers, Lux Leaks og Swiss Leaks, viser forfatterne at journaliststudenter bør lære mer om både økonomi, finans og jus dersom de skal kunne gjennomføre graveprosjekter i en stadig mer global økonomi.

I første del av boka forteller gravende journalister om arbeidet for å avsløre korrupsjon og finansflukt. Varslere i noen av de mest kjente sakene forteller sin historie, mens advokater og revisorer forklarer hva som må gjøres med lovverket. Den andre delen av boka består av analyser av korrupsjonsavsløringer og illegitim finansflyt. Forfatterne belyser tema som verdien av gravejournalistikk, nye journalistiske metoder, mangelfull beskyttelse av varslere og utdanning av gravejournalister.

Denne boka passer for alle som er interesserte i illegitim finansflyt, men passer spesielt for journalister, journaliststudenter og journalistikklærere som ønsker å forstå hva som trengs for å avdekke mekanismene i skjulte, globale finansstrømmer.

This paper presents an alternative method for calculating debt targets using the debt intolerance literature of Reinhart, Rogoff, and Savastano (2003) and Reinhart and Rogoff (2009). The methodology presented improves on the previous papers by using a dynamic panel approach, correcting for endogeneity in the regressors and basing the calculation of debt targets on credit ratings, a more objective criteria. In addition the study uses a new data base on general government debt covering 120 countries over 21 years. The paper suggests a ranking of Central America, Panama, and Dominican Republic (C

Intro -- Titel -- Impressum -- Inhalt -- #REL1=ON, von Roberto Saviano -- Einleitung, von Paul Caruana Galizia -- Finanzjournalismus -- Die »Panama Papers« -- Electrogas -- Knüller und Exklusivmeldungen -- Die Aufdeckung der Verschwörung zwischen Henley & -- Partners und dem Premierminister von Malta, seinem Kabinettschef und dem Justizminister -- Nordkoreanische Zwangsarbeiter in Malta -- Betrug und Korruption durch John Dalli, den ehemaligen EU-Kommissar -- Geldwäsche durch die Pilatus Bank -- Sai Mizzi -- Freie Meinungsäußerung, Zensur und Einschüchterung -- Flüchtlinge und Migranten -- Die neue Rechte -- Frauenverachtung -- Die andere Daphne -- Daphnes letzter Artikel -- Daphnes greatest Hits.

Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- List of illustrations -- Introduction -- 1 White-collar crime research -- Edwin Sutherland -- Offense characteristics -- Offender characteristics -- Gender perspectives -- Occupational and business crime -- Convicted white-collar criminals -- Special sensitivity hypothesis -- Sensitivity testing -- The Kerik case -- Convenience theory -- 2 Theory of convenience -- Theory development -- Financial motive -- Organizational opportunity -- Organizational dynamics -- Management control -- Entrepreneurs in white-collar crime -- Behavioral willingness -- Occupational crime -- Conclusion -- 3 Convenience research -- Theoretical foundation: motive -- Theoretical foundation: opportunity -- Theoretical foundation: willingness -- Research propositions -- 4 Crime signal detection -- Sources of crime detection -- Auditing role in crime detection -- Crime signal detection theory -- Lack of crime signal detection -- Characteristics of whistleblowers -- Crime signal sources -- 5 Investigation reports -- Investigation characteristics -- Reasons for private investigations -- Private fraud examinations -- Financial crime specialists -- Certified fraud examiners -- Police versus internal investigations -- Implications from convenience -- 6 Crime investigations in Norway -- Sixty investigation reports -- Betanien Nursing Home -- Furuheim Housing Foundation -- Hadeland Broadband Network -- Lunde Transportation Group -- Romerike Water Supply -- School buildings administration -- Unibuss public transportation -- SOS Racism sentence -- SOS Racism convenience -- CEOs in financial crime -- 7 Misconduct investigations in Scandinavia -- DNB Bank in the Panama Papers -- Police Immigration Unit -- Dale Property Development -- Nordea Bank in the Panama Papers -- Regional public management

Chapter 1: Persistent Issues with Financial Regulation -- Chapter 2: Financial Regulation and Monetary Policy: The Spectre of Government Failure -- Chapter 3: The Effects of Regulatory Capture on Banking Regulations: A Level-of-Analysis Approach -- Chapter 4: How and Why Moral Hazard Has Distorted Financial Regulation -- Chapter 5: Remittances, Regulation, and Financial Development in Sub-Saharan Africa -- Chapter 6: Regulatory Mayhem in Offshore Finance: What the Panama Papers Reveal -- Chapter 7: Concluding Remarks

Ein attraktiver Arbeitsplatz, eine angemessene Vergütung, ein Zuschuss zur Kantine, Gleitzeit, Anerkennung und Wertschätzung sind wichtige Motivationsfaktoren zur Mitarbeiterbindung und -gewinnung. Auf der anderen Seite steht für Arbeitgeber die wirtschaftliche Komponente, denn Löhne und betriebliche Sozialleistungen stellen für das Unternehmen Kosten dar. Die Optimierung von Entlohnungssystemen hat damit für beide Seiten einen hohen wirtschaftlichen Stellenwert. Nach einer kompakten Darstellung der Grundlagen der Lohn- und Gehaltsabrechnung gehen die Autoren auf die steuerrechtlichen und verwaltungstechnischen Voraussetzungen zur Implementierung eines geeigneten Entgeltsystems ein. Dadurch lässt sich eine geeignete Datenbasis für das Personalcontrolling, die Personalstatistik und auch die Personalkostenplanung entwickeln. Doch die Autoren lassen es in diesem Buch nicht bei einer reinen deskriptiven Darstellung der betriebswirtschaftlichen Sicht, sondern gehen vielmehr auch auf politisch-ethische und moralisch fragwürdige Geschäftsmodelle sowie Steuerhinterziehung von Eliten ein.

This volume contains Pulitzer Prize-winning stories and pictures about five U.S. neighbor countries. The Bahamas are represented by articles showing the connections between Gamblers and Criminals, and the country also is characterized as an Offshore Tax Paradise, based on the so-called Panama Papers. Reports on Canada analyse the Social-Economic System and describe the main Resources and Industries. The Cuba book chapter discusses the brutal Batista government and discloses Fidel Castro's Soviet Policy. There are articles on Richness and Poorness in Haiti and photos from the End of the Military Rule. Finally, Mexico's Drug Corruption Chains are unveiled as well as the country's strange Criminal Justice System.0.

"Facebook, Oxfam, Volkswagen, FIFA, Wells Fargo, Lehman Bros., ABN-AMRO, South-west Airlines, Shell, Rabobank, Deutsche Bank, Panama Papers... Why do good companies go bad? Why do corporate scandals happen so often? Is corruption and misconduct in business inevitable? And, on a more pragmatic level, what can business leaders do about it? What can they do to save their companies when scandal strikes, or what can they do to avoid scandal in the first place? Jose Hernandez has put decades of experience into Broken Business, to show that the popular perception that 'just a few bad apples' are usually the problem, isn't true. He clearly defines the problem and shares seven steps to both address a corporate scandal and to install the structures and culture to support integrity and good conduct. Because misconduct is inevitable, but scandal is not"--