bluuebunny/crossref_metadata_2025_split huggingface dataset:
An appraisal of the legal and institutional framework for combating corruption in Nigeria
Authors: Okogbule Nlerum S. 
Published: January 2007

PurposeTo examine the adequacy or otherwise of the existing legal and institutional mechanisms for combating corruption in Nigeria and suggest useful strategies for achieving this.Design/methodology/approachThe pre‐existing statutory enactments, the Criminal and Penal Codes governing corruption in Nigeria were examined to assess their effectiveness in dealing with the crime of corruption. In addition, the two main enactments under the present civilian administration dealing with corruption, namely, the Corrupt Practices and other Related Offences Act, 2000 and the Economic and Financial Crimes Commission Act, 2004 were also X‐rayed.FindingsIt was found that the earlier statutory enactments have proved ineffective in combating corruption in contemporary Nigeria, hence the enactment of the Corrupt Practices and other Related Offences Act, 2000 and the Economic and Financial Crimes Commission Act, 2004, with the objective of dealing with various aspects of corruption.Practical implicationsThe implication of this finding is that to be effective, legislative measures to tackle corruption must take cognizance of the multifarious nature of the menace coupled with the requisite political will to enforce the provisions of such statutory enactments.Originality/valueThe paper demonstrates the great benefit of the use of additional legislative measures in tackling corruption in Nigeria. It suggests the strengthening of these mechanisms and a re‐orientation of social values as the best strategy for dealing with the corruption virus in the country.
The Ketan Parekh fraud and supervisory lapses of the Reserve Bank of India (RBI): a case study
Authors: Ghosh Saptarshi , Bagheri Mahmood 
Published: January 2007

PurposeThe purposes in this paper are: engaging in a critical examination of the framework of the banking regulatory framework in India; assessing the operational efficacy of banking regulatory and supervisory mechanisms; and providing an in‐depth legal analysis of the role of the Reserve Bank of India (RBI) as the country's central bank and the principal supervisory authority.Design/methodology/approachThe method used is legal examination of regulatory practice and case‐study based analysis. It relies factually on official publications in the public domain, academic writings and newspaper reports to assess the impact of the fraud and explore the legal, regulatory and financial implications of the supervisory lapses.FindingsThe findings in the paper relate to the impact and extent of he Ketan Parekh fraud and the nature and scope of critical central banking supervision lapses. The paper concludes that such lapses can induce systemic problems in a key emerging economy like India especially when it is rapidly entering the second phase of major banking and financial reforms.Research limitations/implicationsVarious investigations are still underway as regards the Ketan Parekh fraud and several cases are being heard in courts and tribunals. The full extent of legal and regulatory liability is yet to be fully ascertained.Originality/valueIt is of immense significance to bankers, lawyers, auditors, consultants, researchers, jurists, law enforcement officials and those involved in financial and banking regulation.
Exposure of financial institutions to criminal liability
Authors: Baldwin F.N. 
Published: January 2007

PurposeSince, at least 9/11 financial institutions and financial intermediaries are considered to be at the forefront in the international attempt to halt illicit money transfer. Most financial institutions if involved at all play an unknowing or lax, but major role in dictating money laundering schemes. The purpose of this paper is to argue that to avoid sanctions including criminal liability, financial institutions and financial intermediaries must be better prepared and willing to assess prototypical money laundering typologies. To do otherwise will invite civil and criminal liability.Design/methodology/approachThis paper examines legislative pronouncements in general and US caselaw in particular in order to assess compliance and liability: real or imagined.FindingsThere appears to be considerable agreement concerning at least one goal of terrorists attacks and that is to disrupt directly and indirectly economic global stability. Further, those charged with the task of identifying terrorist assets in a financial system and developing a profile of terrorist financial transactions has, at least according to unclassified documents, proved to be futile. Closer international investigation and co‐operation appears to be more a slogan than a reality.Originality/valueReviews examples of blatant illegal acts of money laundering within the banking community and examines the exploding real estate market and its transmigration into the world of laundering illicit money.
Can corruption and economic crime be controlled in developing economies, and if so, is the cost worth it?
Authors: Budima Gjeneza 
Published: January 2007

PurposeThe purpose of this paper is to examine corruption as the most ancient and common type of economic crime, and its significance in a developing country's progress. The paper seeks to elaborate on why underdeveloped countries are more prone to corrupt acts and more open to investments by criminals. The paper attempts to answer the question whether such criminal activites can be controlled by developing societies and states in transition.Design/methodology/approachResearch is based on relevant literature and empirical findings, approaching the issue from more than one theoretical point of view. The paper analyses the two faces of corruption when dealing with specific countries and inefficient governments. It discusses how corruption in the long term is damanging for the development of less‐developed states.FindingsCorruption is not a localized crime but rather a crime without borders. Domestically it can only be controlled through state mechanisms and with the support of society and the media. Internationally it can be controlled with international cooperation and enforcement of bilateral regulations. This research concludes with the importance of global action in fighting economic crimes with destinations in developing countries.Originality/valueThis paper advances the academic debate on economic crimes and countries in transition in particular, while in general presents a more realistic approach to citizens, civil society, the independent media, and state officials themselves, who can have a crucial role in controlling corruption, hence economic crimes.
Disclosure and sharing of sensitive information
Authors: Murphy Daniel 
Published: January 2007

PurposePresentation on legal risks in business cooperation in a regulated sector in Canada.Design/methodology/approachThe paper reviews Canadian case law and privacy implications for businesses cooperating with regulators and the risk of such cooperation to the regulated scheme.FindingsThe public interest in fostering regulator to law enforcement cooperation creates a potential risk to the regulator's scheme whenever the cooperation creates a risk that the regulator is a mere alter ego to criminal law enforcement.Practical implicationsCase law in Canada considers the scope of regulator compliance functions and the impact of sharing information with criminal investigators. Too much sharing, without concern for the regulated environment may risk regulator's authority to obtain business information absent a pre‐existing independent court authorization.Originality/valueThe paper is valuable to any regulator in a common law jurisdiction.
Costing and curing corruption in public transit agencies
Authors: Gordon Cameron 
Published: January 2007

PurposeWhat is the cost of corruption and associated financial malfeasance in public transit? The purpose of this paper is to consider this question, focusing on two American agencies: the Metropolitan Transit Authorities (MTA) in both New York and Los Angeles.Design/methodology/approachThis paper reviews the literature on corruption, mismanagement and malfeasance in the public sector generally and the factors which are believed to lead to these phenomena; and preliminarily assesses the relative presence and cost of such malpractices in their MTAs, and their causative factors in public transit agencies generally.FindingsPreliminary analysis of reports of corruption and malfeasance in the two MTAs yields cost estimates of over $US200 million in the Los Angeles County Metropolitan Transportation Authority and over $US1 billion in the New York State Metropolitan Transportation Authority across roughly five‐year periods (periods of analysis not being exactly the same for the two agencies).Research limitations/implicationsThe data examined were not comprehensive and costings not final. Thus, the estimates can be considered to be lower than the actual incidence and costs.Originality/valueBy preliminarily quantifying the cost of maladministration in the largest transit agency in the USA and then one of the newest, this paper provides an assessment important in and of itself and also provides an initial methodology which can be used for more precise costing and analysis of such issues in the future. Possible causes of such problems include lack of accountability: the two MTAs are independent authorities with little legislative or executive oversight; and also the fact of these being public monopolies.
Child pornography and prostitution: is this crime or work that should be regulated?
Authors: Bakirci Kadriye 
Published: January 2007

PurposeThe International Labour Organisation (ILO) adopted a new Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour (No. 182) in 1999. The aim of this paper is to analyse the United Nations (UN), ILO, Council of Europe (COE) instruments related to child exploitation and discuss whether child pornography and prostitution are economic crime or work that should be regulated.Design/methodology/approachThis paper compares the definitions of child pornography and prostitution and child labour in the UN, ILO, COE instruments.FindingsAlthough child labour does not imply child prostitution and pornography, the Convention No. 182 Article 3 includes child prostitution and pornography in the term “child labour” and identifies child pornography and prostitution as among the worst forms of child labour. The paper concludes that, no matter what role the children have in participating in the sexual activities, they should be viewed as victims and witnesses. They should not be viewed as “sex workers” or “child labourers”. The view that sexual exploitation of children is a kind of labour might be seen to legitimise it in some countries and might cause more trauma for children.Originality/valueThis paper argues that the ILO should have either considered child pornography and prostitution as a kind of modern slavery in a separate paragraph in the C. 182 or introduced a separate instrument to combat against child sexual exploitation.
The price of corporate crime: the risks to business
Authors: Sliter John 
Published: January 2007

PurposeBased on a presentation at the 24th International Symposium on Economic Crime September, 2006, at the University of Cambridge, this paper aims to focus comment on the risk to business generated from organized and economically motivated criminal enterprises to that of risk to reputation.Design/methodology/approachThe paper is the considered views of someone who has over 28 years of experience with the Royal Canadian Mounted Police with over 20 of those years conducting white collar crime investigations and/or managing teams of investigators.FindingsLaw enforcement officers around the globe are being pushed to deliver and, with an increase in public resources, are pursuing corporate criminals with renewed enthusiasm. Shareholders have started choosing their investments based on social responsibility and ethical leadership. Western countries are experiencing the end of the baby boom and employees will soon be in big demand and able to pick where they want to work, thereby reasonably expecting to choose only the most socially responsible companies. This will not include those companies involved in corporate crime! It is asserted that the future does indeed look tougher for those employees, executives or companies who may get involved in corporate crime.Originality/valueThis paper identifies the risks to business presented by organized and economically motivated criminal enterprises.
Human rights: the issues
Authors: Dixon Michael I. 
Published: January 2007

PurposeThis paper aims to give an overview of the development of human rights within the UK and suggests to the reader that the present regimes, designed for application within inquisitorial judicial systems, are inconsistent with common law regimes.Design/methodology/approachThis paper was prepared for an academic workshop.FindingsThe paper suggests that human rights regimes hamper effective sharing of information worldwide and suggests that the adoption of national and international intelligence models offers solutions as human right principles are “built in”. Breaches of human rights by developed countries compound problems. Developed countries need to ensure that their response to incidents post 9/11 needs to be proportionate and within international law. Any perceived deviation from what is objectively and demonstrably fair has the effect of fuelling the propaganda from the other side where both camps vie for men's hearts and minds.Originality/valueThe paper provokes debate about the development of human rights in the UK.
Qui tam actions: fighting fraud against the government
Authors: Pacini Carl , Hui Qiu Li , Sinason David 
Published: January 2007

PurposeThis paper seeks to provide auditors, forensic accountants, investigators, regulators, financial managers, lawyers, law enforcement personnel, academics, and others with a basic overview of the steps in and elements of a qui tam legal claim, limitations on a qui tam claim, protection for a whistleblower employee, and the role of qui tam litigation in the fight against fraud.Design/methodology/approachA sample of types of recent qui tam fraud cases is highlighted for the reader. The steps in filing a qui tam claim are described along with the limitations of pursuing such a lawsuit. The paper includes a statutory and legal case study analysis of each required element of proof in a qui tam claim. Analysis of actual qui tam court cases illustrates the importance of private civil lawsuits in combating fraud committed against the US Government.FindingsThis paper provides readers with information about the substantial recoveries earned by successful qui tam plaintiffs. Also, the necessary steps in and elements of a qui tam suit are revealed. Technical legal details of various federal court rulings are distilled for readers. The important role of this unique type of lawsuit in the arsenal of those who fight against government fraud is emphasized.Originality/valueThis paper fills an identified need to inform those involved in the fight against economic crime about an important tool that uncovers and deters fraud against the federal government.
The regulation of non‐vessel‐operating common carriers (NVOCC) and customs brokers
Authors: Passas Nikos , Jones Kimberly 
Published: January 2007

PurposeThe aim of this paper is to contribute to one's understanding of vulnerabilities for abuse in the realm of trade and commerce, and to appreciate how inattention to this issue undermines all other financial controls.Design/methodology/approachThe authors review the US rules and regulations regarding non‐vessel‐operating common carriers and Customs brokers pointing out ways in which the current regulatory framework can be violated.FindingsIt was found that the potential for the commission of serious crime through import/export activities is high and requires urgent attention, without which all AML/CFT and anti‐corruption efforts can be rendered ineffective.Research limitations/implicationsMore data and analysis of trade transparency and national rules as well as cases highlighting concretely how these are being infringed is indispensable for planning and implementation of trade transparency initiatives.Practical implicationsAs trade transparency units or similar projects are likely to emerge, strategic thinking, coordination of efforts and maximization of synergies for improved governance and crime control are imperative. Failure to do so will allow serious misconduct and security risks to remain high.Originality/valueAML/CFT and anti‐corruption practitioners, donor organizations and technical assistance providers ought to be familiar with the significance of weak capacities to trace and monitor trade transactions and how to connect this issue with wider governance and crime control policies/measures.
Supply chain management integration and implementation: a literature review
Authors: Power Damien 
Published: January 2007

PurposeThe purpose of this paper is to review a sample of the literature relating to the integration and implementation of supply chain management practices from a strategic viewpoint.Design/methodology/approachThe literature is examined from three perspectives. First, supply chain integration covers issues relating to integration of core processes across organizational boundaries through improved communication, partnerships, alliances and cooperation. Second, strategy and planning examines supply chain management as a strategic matter for trading partners, along with factors relating to the amount of planning required. Third, implementation issues concern factors critical for successful implementation, as well as issues specific to inter and intra‐organizational aspects of supply chain initiatives are contained in this sub‐groupFindingsAn important emergent theme from the literature is the importance of taking a holistic view, and the systemic nature of interactions between the participants. At the same time, it is also apparent that this requirement to take such an holistic and systemic view of the supply chain acts as an impediment to more extensive implementation. The strategic nature of adopting a supply chain wide perspective, on the one hand provides significant potential benefit, and on the other requires trading partners to think and act strategically. This is easier said than done within a stand‐alone organization, let alone across a diverse and dispersed group of trading partners.Research limitations/implicationsThe scope of this review is by design limited to a cross‐section of the literature in this area. As such, it cannot, and does not, attempt to be an examination of the full range of the literature, but a sampling of important and influential works.Practical implicationsThis review of the literature serves to highlight the inter‐dependence between integration (technologies, logistics, and partnerships), a strategic view of supply chain systems, and implementation approach. All three need to inform and underpin each other in order for management of supply chains to be able to deliver on the promise of benefits for all trading partners.Originality/valueThis study reviews a sample of recent and classic literature in this field, and in doing so provides some clear guidelines for the conduct of future research.
Exploring supply chain opportunities in the UK utilities sector and the supporting role of eMarketplaces
Authors: Smart Alan 
Published: January 2007

PurposeSince the privatization of UK utilities, few studies have examined supply chain management (SCM) in the sector. This paper aims to investigate the state of development of the SCM concept and the role of the emerging internet‐based electronic marketplaces in supporting this.Design/methodology/approachUsing a case study method, interviews were conducted with managers in seven UK electricity and water utilities. Areas explored are the firms' supply chain priorities, how eMarketplaces can support their supply chain goals and the barriers to adoption of eBusiness solutions.FindingsThe research reveals a strong orientation in both the electricity and water industry firms towards controlling cost inputs. Consequently, their focus is on managing procurement as the primary supply chain activity. The key barriers to eBusiness adoption identified are the problem of providing genuine benefits to suppliers, and the technical difficulties of marketplace implementation.Research limitations/implicationsThis is an exploratory study of the domain and further work in this area needs to focus on how utilities will develop their supply chain competences and how eBusiness solutions can support them.Originality/valueThe research concludes that operators of electronic marketplaces have not yet delivered a convincing case for wider participation in management of the supply chain online. A stronger SCM orientation will need to emerge in utility firms before that can occur.
Examining buyer‐supplier relationships within a service sector context
Authors: Doran Desmond , Thomas Peter , Caldwell Nigel 
Published: January 2007

PurposeThe primary aim of this research is to explore buyer‐supplier relationships within a service sector context.Design/methodology/approachTo address the primary aim, both quantitative and qualitative approaches were utilised. A questionnaire was issued to selected buyer and supplier groups in order to determine relationship issues associated with insurance claims. The questionnaire was complemented by a number of semi‐structured interviews with buyers and suppliers across each spend category.FindingsThe results of this research indicate that there are significant gaps between buyer and supplier expectations concerning how relationships should evolve and that the issues of power and trust will need to be explored in greater depth if relationships are to be optimised.Practical implicationsThis research is of practical use to service sector companies attempting to examine how to develop effective buyer‐supplier relationships. It is of particular use to service buyer operations within the insurance sector, that is moving from the traditional cash compensation approach to a replacement goods approach.Originality/valueVery little has been written about buyer‐supplier relationships in the insurance sector and as such this paper provides an insight into issues relating to such relationships within this unique service sector context.