Economic Crime, Money Laundering, Corruption

Illicit financial flow by means of money laundering in the Nigerian context can be linked to illegal oil bunkering, government corruption, the illegal arms trade, drug trafficking and corporate corruption. All these in turn have a destabilising effect on the regions in which they take place, particularly, with regard to this paper, fuelling conflict in the Niger Delta of Nigeria.
In this paper, we seek to review the role of the Economic and Financial Crimes Commission in the combating of illicit financial flow of funds/proceeds derived from Oil theft and bunkering.

L’analyse économique de la corruption dans le cadre des
marchés publics est assez peu développée. Le phénomène de la
corruption est le plus souvent envisagé par les économistes soit
de manière globale, soit en relation avec les problèmes de
développement. Les quelques travaux consacrés aux marchés
publics le sont en général dans une perspective de préservation
de la concurrence ; ils cherchent à dégager les moyens d’éviter
les ententes entre candidats au marché. La corruption est alors
prioritairement vue comme un simple instrument de l’entente.
Néanmoins, l’analyse économique et l’économie de la corruption ont développé des outils permettant de comprendre
ce qui constitue un cas polaire d’interaction entre puissance
publique et marché, entre deux cadres d’incitation radicalement
différents.

Cette étude a pour objectif de présenter la fonction des banques islamiques au travers des mesures de prévention et de gestion du risque. Les banques peuvent, sans faire appel au droit pénal, prévenir les risques pénaux et non-pénaux grâce à leurs particularités structurelles et fonctionnelles.

É com inconteste satisfação que descortino à apreciação da comunidade jurídica o livro “Lavagem de Dinheiro e Crime Organizado: diálogos entre Brasil e Portugal”, da autoria dos Professores Fillipe Azevedo Rodrigues e Liliana Bastos Pereira Santo de Azevedo Rodrigues. Cuida-se de uma instigante seleta de capítulos envoltos na temática expressa no título, extraídos das reflexões dos autores, postos sob o crivo do direito nacional dos autores, valendo aqui lembrar que o Professor Fillipe é brasileiro e a Professora Liliana é lusitana; ele graduou-se em Direito em Natal-RN, onde também cursou o Mestrado na UFRN (e foi meu destacado aluno) e ela é graduada e mestra em Ciências Jurídico-Empresariais pela Universidade Portucalense Infante Dom Henrique. Ambos, pelo viés da pesquisa, estão unidos no doutoramento em Ciências Jurídico-Criminais, nos domínios acadêmicos da vetusta Faculdade de Direito da Universidade de Coimbra. Assim, a ótica do brasileiro oferecida ao contraponto da pesquisadora portuguesa celebra um amálgama da melhor qualidade, produzido a partir de componentes essenciais a essa rama do Direito Penal que se ocupa da criminalidade organizada e, notadamente, de uma das suas mais repetidas manifestações, a lavagem de valores e capitais. A opção pela comparação entre dois microssistemas sediados em países que sustentam ligações históricas e culturais, de inegável utilidade para ambos, passa ao largo da discussão acadêmica negativista encetada por Harold Cooke Gutteridge ou da intransigente defesa da cientificidade desse paralelismo formulada por Felipe de Solá Cañizares. Não cuidaram os autores da presente obra desse viés. Ingressaram sim, com afinco, na análise dos institutos e do material legislativo eleitos para objeto do livro. No exórdio, os autores cuidam das dificuldades na eleição do bem jurí- dico tutelado no âmbito do microssistema penal que trata do branqueamento de capitais, bem assim do estágio de perplexidade dos dois modelos penais – o brasileiro e o ultramarino – quanto a esse objeto da tutela, concluindo pela fragilidade dos elementos teóricos que dão suporte à política criminal da área. Criticam, com razão, as três principais correntes que orientam o assunto: a proteção da ordem econômica; ou da administração da justiça; ou a híbrida, que ajunta as duas primeiras. Adiante, versando sobre o fenômeno da criminalidade organizada no Brasil e em Portugal, expõem uma seleta de questões de fundo e de forma que conduzem a essa lamentável cifra da vida em sociedade cotidiana. Reportam a evolução legislativa específica do tema, a partir de diplomas genéricos (Código Penal e Código de Processo Penal) até as manifestações legislativas mais específicas – e nem por isso mesmo perfeitas – como as leis de combate ao crime organizado e o decreto que internaliza a Convenção de Palermo no nível infraconstitucional do Brasil. No âmbito português, analisam a mesma inclinação da política criminal no afã de debelar o crime organizado, a partir da Constituição daquele país, que reservou para o seu texto a tarefa de dar sede elevada à chamada “criminalidade altamente organizada”, ao tempo em que relativiza a inviolabilidade de domicílio, mediante autorização judicial para os casos em que presentes indícios dessa prática, incluindo o terrorismo, o tráfico de pessoas, de armas e de estupefacientes. Em outra passagem – destacam os autores – a Carta Política prevê exce- ção ao funcionamento do tribunal do júri para os casos dessa criminalidade estruturada, emparelhando-a ao terrorismo. No campo infraconstitucional, o tema obteve a ocupação do Código Penal (o vigente e o revogado) e do Código de Processo Penal, bem como das Leis 36/94, 101/2001 e 5/2002. Nesse mesmo capítulo imediatamente acima referenciado, os autores depõem críticas aos arreganhos do Estado – o daqui e o de lá – na busca da prova para a incriminação de quem é acusado por crime organizado. Diz-se, notadamente, das formas dissimuladas para a obtenção dos elementos probantes, tão ao sabor do modelo inquisitorial hipertrofiado, tachando-os de “meios enganosos de obtenção de prova” ou, na linha de Manuel da Costa Andrade, “métodos ocultos de investigação”. Obviamente que isso não se compatibiliza com as mais comezinhas noções de um Direito Penal de índole liberal; pelo inverso, caminha na rota do Direito Penal do Inimigo, objeto de preocupação de Günther Jakobs e Manuel Cancio Meliá, “cujos métodos de repressão são mais gravosos às liberdades individuais”, dizem os escribas. Em tópico da maior relevância, estudam qual é o papel do Estado regulador (definindo-o à satisfação), na intervenção para conter e debelar a lavagem de ativos e valores, indicando, já no princípio da focagem, a descrença na maximização dessa interferência veiculada por um Direito Penal ampliado e ampliativo, assegurando que não é “através de normas penais cada vez mais restritivas, com molduras penais mais elevadas e consequentemente maior privação de liberdade, que se vai obter alguma eficácia na preven- ção geral do problema”. Ao seguir, trazem de forma didática – e profunda – o esboço de uma definição (que entendo ser mais uma conceituação...) do fenômeno criminal do disfarce de capitais de origem criminosa, a partir do histórico da expressão, originariamente vinculada ao ramo empresarial escolhido (laundering), nos anos trintas do século vinte, para dar liceidade a valores apurados em outras atividades criminosas. Nesse ponto os autores voltam à carga a propósito das agruras para a qualificação do bem jurídico no delito de lavagem de valores, delineando o ingresso no tema maior do capítulo, que é a busca pela compreensão, quantum satis, da função do Estado regulador em um quadro em que inegavelmente é ampla a criminalidade econômica através do branqueamento de capitais, destacando que o agir estatal pode ocorrer de forma direta ou indireta, sendo aquela operada através de entes oficiais que controlam os respectivos meios e a última através da produção de normas que afetam o âmbito de atuação dos agentes econômicos, no particular esteados nas ideias de Denise Hammerschmidt e de João Nuno Calvão da Silva. No foco legal, aplicam detalhada análise sobre a Lei 25, de 5 de junho de 2008, portuguesa, que segue a direção indicada pelo Conselho e pelo Parlamento Europeu. Essa abordagem perpassa o espectro de aplicação do mencionado diploma e as obrigações demarcadas às entidades encarregadas do acompanhamento das movimentações financeiras (dever de abstenção, dever de colaboração, dever de segredo, dever de controle e dever de forma- ção), concluindo pela delimitação do papel do Estado-controlador (é dizer, o exercente das prerrogativas e deveres de um Direito Administrativo Sancionador, “quase penal”), estremando a missão desse para poder dar espaço ao Direito Penal clássico, ainda que especializado. Posto assim, em linhas gerais, o conteúdo do livro que ora se apresenta não somente orna o acervo bibliográfico temático acerca de lavagem de dinheiro e criminalidade organizada, como estimula o necessário colóquio entre sistemas penais diversos, inclusive intercontinentais, advindo elogiável contributo para o confronto de ideias que contribuem para o enfrentamento dessas duas preocupantes ocorrências ilícitas, cada vez mais presentes nas relações interpessoais e empresariais atuais.

This study examines the implementation and effects of the inclusion of financial services in existing EU free trade and association agreements (FTAs) and, in particular, their impact on money laundering, tax evasion and avoidance. The opening analysis outlines the geopolitical and trade context, as well as the EU policy framework to combat money laundering, tax evasion and avoidance. It examines the effects of the ‘Panama Papers’ leaks; assesses the consequences of tax evasion and money laundering and their link to trade in Africa; evaluates the implementation of the EU-Central America Agreement; and provides a synthesis of the key findings and policy recommendations presented in the annexed study. The annexed expertise investigates the implementation and effects of financial services provisions in selected EU FTAs with third countries, with a particular focus on their propensity to curb money laundering, tax evasion and elusion. It concludes that the liberalisation of trade in goods and services with developing countries increases the threat of money laundering, and that it is therefore likely to contribute to an increase in illicit financial flows from developing countries to the EU. The study does not find conclusive statistical data to support a causal link between the EU FTAs that are in force and an increase in illicit financial flows. Nonetheless, the far-reaching commitments made by the EU and the developing countries in the selected EU FTAs regarding access to the markets for goods and services, including in the financial services sector, translate into such agreements significantly increasing trade openness, and hence also the threat of money laundering facing developing countries. To remedy these threats, the study provides a number of policy recommendations.

Corruption has fierce impacts on economic and societal development and is subject to a vast range of institutional, jurisdictional, societal, and economic conditions. It is this paper's aim to provide a reassessment and a comprehensive state-of-the-art survey of existing literature on corruption and its causes and effects. A particularly strong focus is put on presenting and discussing insights resulting from empirical research and contrasting recent with older findings.

This research work was submitted to the United Nations Interregional Crimes Research Institute (UNICRI) in conjunction with University of Turin (UNITO) in fulfillment of long essay required for the award of Masters of Laws Degree (LL.M) in International Crimes and Justice, 2015.

Money laundering has become the biggest sustainer of underdevelopment in Africa and other third world countries. The situation is even more complex when more than one sovereign states are involved. This research was deliberately carried out as the humble contribution of the author towards strengthening understanding of the issues connected to this transnational crime. The recently released Panama papers have thrown more light on the spate of international decay courtesy money laundering.

For Africa to experience true and sustainable development, it must redefine the concept of 'African Pride' to include cooperation even in the fight against crime. Our desire for foreign investment must also be based on principles.

The author is already working on another research within this subject area, but with more emphasis or focus on the liability of financial institutions and professional bodies whose inputs makes it possible for dirty transnational cash movements.

Purpose: The main objective of this research paper is to look at Pakistan's legal, administrative, and judicial framework in terms of countering money laundering and tax evasion. Money laundering and tax evasion are two financial crimes that have been linked, either directly or indirectly, to one other. Money laundering was formerly solely associated with the crimes of narcotics trafficking and terrorism financing. At present, it has been also associated with tax evasion.

Methodology: The framework regarding tax evasion and money laundering is varied. In Pakistan, two different mechanisms exist to combat both crimes. This article analytically studies the parliamentary statutes and ordinance, the working of investigating and prosecuting agencies and judicature structure concerning tax evasion and money laundering in Pakistan.

Findings: This article concludes that the problem of tax evasion and money launder are causing financial instability in Pakistan. There is an urgent need of revamping the current tax administration to detect tax evasion and frauds.

Implication: this article recommends potential reforms in the existing legal, administrative and judicial framework to control and curb both crimes more effectively.

A definition of what constitutes the offence of money laundering under Bangladesh law is set out in Section 2 (Tha) of the Prevention of Money Laundering Act 2002 (Act No. 7 of 2002) which is reads as follows: “Money Laundering means - (Au) Properties acquired or earned directly or indirectly through illegal means; (Aa) Illegal transfer, conversion, concealment of location or assistance in the above act of the properties acquired or earned directly of indirectly through legal or illegal means;

1.2. Properties has been defined in section 2(Da) of the Act as “Properties means movable or immovable properties of any nature and description.

1.3. “The U.S. Customs Service, an arm of the Department of the Treasury, provides a lengthy definition of money laundering as "the process whereby proceeds, reasonably believed to have been derived from criminal activity, are transported, transferred, transformed, converted or intermingled with legitimate funds for the purpose of concealing or disguising the true nature, source, disposition, movement or ownership of those proceeds. The goal of the money-laundering process is to make funds derived from, or associated with, illicit activity appear legitimate."

1.4. Another definition of Money Laundering under U.S Law is, “… the involvement in any one transaction or series of transactions that assists a criminal in keeping, concealing or disposing of proceeds derived from illegal activities.”

1.5. The EU defines it as "the conversion or transfer of property, knowing that such property is derived from serious crime, for the purpose of concealing or disguising the illicit origin of the property or of assisting any person who is involved in committing such an offence or offences to evade the legal consequences of his action, and the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect to, or ownership of property, knowing that such property is derived from serious crime."

In this module, you will learn what is money laundering. The different sources of dirty money, and the various stages of money laundering. Now, let's see what is money laundering? Money laundering is the process whereby criminals attempt to hide and disguise the true origin and ownership of the proceeds of their criminal activities, thereby avoiding prosecution, conviction and confiscation of the criminal funds.

L'economia invisibile costituisce una pesante zavorra per il sistema produttivo siciliano. Meccanismi distorsivi della concorrenza accrescono costi e prezzi; la bassa legalità provoca un effetto scoraggiamento nei confronti degli investimenti esterni ed una selezione al ribasso tra le nuove leve imprenditoriali. Tre gli scenar si i ipotizzano nel saggio. Il primo presume che per gli anni di previsione vi sia uin rapporto stabile tra il giro d´affari di Cosa nostra e il Pil della Sicilia: si arriverebbe così a un Pil complessivo nella regione pari a 81.978,3 milioni di euro nel 2015 e un giro d´affari di Cosa nostra pari a 31.187,4 milioni, il 38% del Pil totale. Il secondo scenario prevede invece che il giro d´affari di Cosa nostra e il Pil della regione non sia stabile nel tempo ma grazie all´azione dell´antimafia il giro d´affari di Cosa nostra diminuisca di un terzo a partire dal 2009: si evidenzia che azioni di contrasto alla mafia progettate nel 2008 dovrebbero, ragionevolmente, produrre risultati a partire dall´anno successivo. Il terzo scenario prevede invece che il rapporto tra il giro d´affari di Cosa nostra e il Pil siciliano aumenti di un terzo a partire dal 2009. E ciò, si legge nel saggio “grazie al rafforzarsi di Cosa nostra che ricostruisce rapidamente i suoi vertici, dopo la cattura di latitanti eccellenti, e sfrutta i suoi legami con altre organizzazioni criminali o con le stesse istituzioni così da incrementare le entrate che derivano dalle sue tradizionali attività illegali cui si aggiungono nuovi e originali inserimenti nelle reti dell´economia”. Per chiudere: partendo dal presupposto che il giro d´affari di Cosa nostra, quantificato per l´anno 2004, sia pari a 26.271,1 milioni di euro (prezzi riferiti all´anno 2000), con il primo scenario si avrà un giro d´affari al 2015 pari a 31.187,4 milioni (+18,7%), con il secondo scenario il giro d´affari mafioso sarà pari a 20.134,6 milioni (-20,9%), con il terzo scenario infine il giro d´affari raggiungerà 41.583,2 milioni (+58,3%). A ben vedere le tabelle allegale al volume in ogni caso il giro d´affari di Cosa nostra non scende mai al di sotto del 25,4% del Pil globale della Sicilia lasciando un´amara certezza: che oggi (2009) un quarto della ricchezza dei siciliani è frutto dell´attività dalla criminalità organizzata.

The Jean Monnet Chair of the NUP, with the support and funding of the European Union, welcomes contributions by young and senior scholars for the online publication series "NUP Jean Monnet Working Papers" We accept manuscripts on topics related to economic crime, money laundering, the financing of terrorism, corruption, asset recovery, asset freezes and confiscation, financial investigations, judicial cooperation in criminal matters, etc., with emphasis on the EU law dimension of the topic examined. For more details, please check the attached file.

La loi anti-blanchiment oblige toutes les entités assujetties à la loi anti-blanchiment à déclarer les transactions (financières) atypiques à la Cellule de traitement des Informations Financières (CFI) dans le cadre de la lutte contre le blanchiment d'argent et le financement du terrorisme. Le processus de financement du terrorisme comporte trois phases : la collecte, le déplacement et la distribution. Ce processus consiste principalement à transférer des fonds entre terroristes sans être détectés. L'une des caractéristiques est que les mêmes techniques (typologies) sont utilisées que pour le blanchiment d'argent.
Objectif

Cette formation vous apprendra à mieux comprendre le déroulement du processus de financement du terrorisme et la combinaison de différentes typologies. De plus, on apprendra à situer les différentes typologies de l'ensemble de la lutte contre le financement du terrorisme (linge de temps du crime). Après la formation, vous aurez une compréhension des typologies utilisées dans les économies non monétaires (partie financièrement incluse) et les économies monétaires (partie financièrement exclue).
Groupes cibles

La formation peut être suivie par différents groupes cibles :

    compliance officers;
    les employés des banques;
    les employés des compagnies d'assurance;
    auditeurs internes;
    les employés du service juridique;
    également tous les entités assujetties LBC / FT qui souhaitent en savoir plus sur le fonctionnement du processus de financement du terrorisme;
    également tout employé d’entités assujetties LBC / FT qui souhaite acquérir une connaissance de base du CFT et n'a pas encore d’expérience;

Contenu

    qu'est-ce que c’est le financement du terrorisme
    sanctions économiques et financières
    structure (financière) d’une organisation terroriste
    modèle FT : triphasé
    l’origine et la destination des fonds
    les acteurs nationaux et internationaux pour lutter contre le FT
    la chaîne de rapportage, d’enquête et de poursuites
    détecter les transactions atypiques
    les catégories de blanchiment d’argent et typologies de blanchiment d’argent

Informations pratiques

Ce webinar on demand comprend :

    7 modules : enregistrements vidéo de la présentation "Lutte contre le financement du terrorisme en relation avec le blanchiment de capitaux" par Geert Delrue.
    Un test préparatoire
    Un test final (à ne passer qu'une seule fois).

Le but est que vous regardiez l'enregistrement vidéo à votre propre rythme avant de passer le test.
Test préparatoire

Le test préparatoire consiste en 10 questions à choix multiples. Vous pouvez passer ce test préparatoire plusieurs fois pour vous préparer au test final.
Test final

Le test final consiste en 10 questions à choix multiples. Vous ne pouvez passer le test qu'une seule fois et vous devez obtenir un score d'au moins 50 % pour le réussir. Téléchargez ici votre certificat avec des points de formation si vous l'avez réussi. Vous n'avez pas réussi ? Dans ce cas, vous n'avez malheureusement pas droit à un certificat.

Assurez-vous que vous maîtrisez suffisamment le sujet avant d'ouvrir le test final. Vous n'avez qu'une seule chance de remplir le test final.

Informations pratiques sur nos formations en ligne : Nos formations en ligne ne sont pas compatibles avec Internet Explorer. Veuillez ouvrir l'e-learning dans un autre navigateur.

    Programma
    Over de spreker

    Delrue Geert
    Delrue Geert

    Geert Delrue is licentiaat in de criminologie en werkzaam als Gerechtelijk Commissaris bij de Federale Gerechtelijke Politie West-Vlaanderen, waar hij zich vooral heeft gespecialiseerd in fiscale onderzoeken en witwasonderzoeken. Hij wordt algemeen erkend als een autoriteit op het vlak van de bestrijding van het witwassen van geld en de financiering van terrorisme. De laatste jaren geeft hij geregeld presentaties op conferenties in België en het buitenland over witwassen en terrorismefinanciering. Hij geeft ook les als gastdocent aan binnenlandse en buitenlandse universiteiten. Verder is hij ook auteur van 20-tal boeken in verband met financieel economische misdrijven, waaronder:
    − Witwassen en financiering van terrorisme - 2014 - derde druk;
    − Blanchiment de capitaux et financement du terrorisme – 2014 – tweede druk ;
    − Financieel rechercheren - 2018;
    − Rechercher en matière financière - 2018;
    − Misdrijven i.v.m. de staat van faillissement – 2019.

The present study will address the global issues and challenges, introduce Brazil’s food economics, politics and strategy, the diversity and dimension of fisheries and aquaculture in Brazil, as well as its resources and vast potential, and its social, economic and policy making aspects which will help it face the food challenges it will be confronted with due to population growth and climate changes.

he state of Pakistan has, unfortunately, been at the vortex of various forms of terrorism and insurgent activities for several decades. he country is internally crippled by terrorism and the vast lows of funds to violent extremist groups that operate within its borders, even as the danger from this domestic infrastructure of terrorism percolates to other parts of the region and the world. Pakistanbased terrorist groups use a range of instrumentalities to raise inances, which include, among other things the manipulation of hawala (an informal system of money transfer), abuse of the charitable sector, narco-inance, and abduction for ransom. Raising money from criminal activities has long been a forte of militant organizations in Pakistan, and the Taliban are not loath to utilize these same methods. Ostensibly, such activities in a dar-ul-harb 3 (a war zone) are perceived to be legal under Qur'anic law. 4 Worse, Pakistan's state institutions are deeply complicit in a wide range of terror inance operations, prominently including the printing and distribution of counterfeit Indian rupees, as well as long-term involvement in drug running to facilitate the operations of the Taliban in Afghanistan. 5 he attitude of Pakistan's government toward terror groups could be described as dualistic. On the one hand, terrorists are criminalized by law; on the other hand, the Pakistani government provides them with both logistical and inancial support. 6

Corruption goes along with the meaning of dishonesty, treachery and untruthfulness.
However, the exact meaning is difficult to arrive at as it varies depending on the various
perspectives. For the West, it is more associated wit the deceitful act for personal
economic benefit, whereas it is not limited to the monetary profit in the context of Nepal
but also refers to the exploitation, deception or betrayal of others. Therefore, it is
significant to acknowledge the meaning and the level of corruption in the particular
context in order to find its remedies within the periphery. It is readily accepted that none
of the countries are free from corruption, but the problem I see here is the attention of the
people to find its solution rather than trying to understand it i-depth in the particular
context. I argue that it is necessary to have an in-depth knowledge for understanding the
root causes of corruption, based on the particular socio-economic and cultural aspects
that help in the sustainable reduction of the practices of corruption.
In recent times, corruption has attracted the attention of researchers in the academic
arena; not only in economics, but also in public administration, sociology, political
science and law. Research in this area includes detailed descriptions of corruption
scandals, case studies, and cross-country studies. It also ranges from theoretical models
to empirical investigations. However, in the existing review, I found that all the studies
are related to measure/ understand global nature of corruption rather than understand,
and find the its depth in the particular social context. There are many questions that are
yet to be resolved. Does corruption in a particular context have the same nature and
extent as there is in the global context? In our attempt to reduce corrupt activities, is it
necessary to identify the required socio-economic context? Does corruption in every
local level have a distinct character? Can macro-model be well-equipped to address the
issue or is it necessary to develop a micro-model to curb corruption?

Documento faccimilar de la denuncia de hechos  que, el 11 de agosto de 2020, presentó a la Fiscalía General de la República (México), Emilio Lozoya.  Aparece en público el 20 de agosto de 2020.

Lozoya fue director general  de la paraestatal Petróleos Mexicanos, en el gobierno federal 2012-2018, presidido por Enrique Peña Nieto. Se refiere sus actividades en la canalización de dinero sucio proveniente de la empresa Odebrecht,  para corromper.  Entre otros muchos, entrega de dádias millonarias, para comprar diputados y senadores del Congreso de la Unión, a cambio d que votarn a favor de la reforma energética del 2014. 

En el campo de las ciencias sociales, su contenido es información primaria de gran importancia.  Dificilmente se puede consegduir. Útil para enl científico social que requiera tener el detalle judicial de de UN CASO del teje-maneje de redes establecidas por la plutocracia para enriquecerse y controlar a sus operadores en los estados nacionales.  Es decir, de un caso, en el giro del negocio de corromper con dinero público robado, para generar dinero privado "blanqueado" o "cuasi limpio".

Este manejo fue el recurso preferente, de la neoliberal cúpula burocrático-pseudoempresarial que detentaba el poder político-económico.  En algunos países del planeta tierra, el verbo se conjuga en presente: ES el recurso preferente...

Purpose: The purpose of this paper is to analyse those obligations to share information and deliver assistance which flow from the legislation intended to prevent the money laundering as contained in the Law 19/2003 of the 4 July, which transposes into Spanish law the provisions of Directive 2001/97/EC, which provisions set out the obligations of notaries, registrars, lawyers and court attorneys and their compatibility with their duties of professional privilege. Design/methodology/approach – The new law has provoked a debate centred in the compatibility of the obligations of disclosure with legal professional privilege and the rights of the defence. This issue is discussed in the paper. Findings – With regard to lawyers there arises a conflict between the duty to maintain client confidentiality and the obligations of disclosure in the prevention of money laundering which must be resolved in favour of the former, it being established in Spain by a law of superior status. This means that if a lawyer transfers the information concerning his suspicion he should therefore be punished as committing the crime of disclosure of confidential material. Research limitations/implications – Only Spanish literature is used. Practical implications – With respect to the lawyers, the carrying out of the obligations of disclosure imposed by the new Spanish Law 19/2003 breaches the duty of client confidentiality. For notaries, registers and court attorneys the problem does not exist. Originality/value – An overall view is offered of the difficult situation in which some legal professionals find themselves in light of the prevention of money laundering in Spain. Introduction The enormous possibilities offered by the current world financial structure has favoured the proliferation of a type of conduct which aims to introduce in lawful commerce the huge profits flowing from the commission of crime, that is to say that conduct which seeks to launder the money flowing not only from drug smuggling but also from every kind of criminal activity which is especially profitable. We find ourselves confronted by a problem of international impact in that, as a general rule, both the crimes from which the property flows and also the laundering activity itself are not confined to one single country but rather both extend beyond national borders. This fact has led the adoption of international initiatives, some with the goal of driving the harmonisation of the legislation of different states, others the coordination of the international effort to suppress laundering (Souto, 2002; Pérez, 2005) and the passing of legislative measures by those countries affected. The area of criminal law in the Spanish legal framework has not remained on the margin of this activity having introduced in the Penal Code of 1995 (hereinafter PC) the crime of the laundering of money proceeding from the commission of a crime:

De anti-witwaswet, verplicht alle meldingsplichtigen, inzonderheid ook de cijferberoepen, om atypische (financiële) transacties te rapporteren aan de Cel voor Financiële Informatieverwerking (CFI) in de strijd tegen het witwassen van geld en de financiering van terrorisme. Het proces van financiering van terrorisme telt drie fases: verzamelen, verplaatsen en distribueren. Bij dit proces gaat het er vooral om de fondsen te verplaatsen tussen terroristen onderling zonder te worden gedetecteerd. Eén van de kenmerken hierbij is dat gebruik wordt gemaakt van dezelfde technieken (typologieën) als bij witwassen.
Inhoud webinar

    Wat is financiering van terrorisme?
    Economische en financiële sancties
    (Financiële) structuur van een terroristische organisatie
    FT-model: 3-fasen
    Oorsprong en bestemming van de fondsen
    Nationale en internationale actoren bestrijding van FT
    Meldings-, onderzoeks- en vervolgingsketen
    Detecteren van atypische transacties
    Witwascategorieën en witwastypologieën

Praktische informatie

Dit webinar on demand bevat:

    7 modules: video opnames van de uiteenzetting rond 'Strijd tegen de financiering van terrorisme in relatie met witwassen' door Geert Delrue
    een oefentest
    een afsluitende test (slecht 1 keer af te leggen).

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    Programma
    Over de spreker

    Delrue Geert
    Delrue Geert

    Geert Delrue is licentiaat in de criminologie en werkzaam als Gerechtelijk Commissaris bij de Federale Gerechtelijke Politie West-Vlaanderen, waar hij zich vooral heeft gespecialiseerd in fiscale onderzoeken en witwasonderzoeken. Hij wordt algemeen erkend als een autoriteit op het vlak van de bestrijding van het witwassen van geld en de financiering van terrorisme. De laatste jaren geeft hij geregeld presentaties op conferenties in België en het buitenland over witwassen en terrorismefinanciering. Hij geeft ook les als gastdocent aan binnenlandse en buitenlandse universiteiten. Verder is hij ook auteur van 20-tal boeken in verband met financieel economische misdrijven, waaronder:
    − Witwassen en financiering van terrorisme - 2014 - derde druk;
    − Blanchiment de capitaux et financement du terrorisme – 2014 – tweede druk ;
    − Financieel rechercheren - 2018;
    − Rechercher en matière financière - 2018;
    − Misdrijven i.v.m. de staat van faillissement – 2019.

Το οικονομικό έγκλημα είναι μια σοβαρή πληγή στη σύγχρονη κοινωνία,
ένα πρόβλημα με οικονομικές, κοινωνικές και ψυχολογικές επιπτώσεις.
Το παρόν σύγγραμμα εξετάζει το οικονομικό έγκλημα σε σχέση με τους
θύτες και τα θύματα και αναλύει το προφίλ και τα ψυχολογικά χαρακτη-
ριστικά του οικονομικού εγκληματία (τι είδους άνθρωποι είναι, πως συμ-
περιφέρονται, πως διαχειρίζονται την απειλή σύλληψης και αντιδρούν
ως ύποπτοι). Τέλος παρουσιάζονται τεχνικές ανάκρισης, καθώς και στοι-
χεία για την αποκάλυψη του ψεύδους, όπως και τη μορφή και τύπο των
ερωτήσεων που πρέπει να γίνονται στις εξετάσεις-ανακρίσεις.
Το βιβλίο χωρίζεται σε έξι κεφάλαια, που διαβάζονται ως ανεξάρτητα
κείμενα. Στην αρχή κάθε κεφαλαίου υπάρχει μια «ψηφίδα»-διήγημα, που
προσφέρει «μια γεύση» για το τι θα επακολουθήσει και ποια ζητήματα
διαπραγματεύεται αυτό. Συμπληρωματικά υπάρχουν οι «παρεκβάσεις»
που αποτελούν αυτοδύναμες ενότητες και επεξηγούν, αναλύουν και επε-
κτείνουν έννοιες και όρους που βρίσκονται στο βασικό κείμενο. Επίσης
υπάρχουν παραρτήματα που αναλύουν την ένορκη διοικητική εξέταση
για τη διακρίβωση τέλεσης πειθαρχικού παραπτώματος, την έρευνα για
παρεμπόριο και παραποιημένα προϊόντα και παρουσιάζουν ένα πρακτικό
εργαλείο ανακρίσεων. Όλα αυτά συνοδεύονται με υποδείγματα εντύπων
και οδηγίες χρήσης.
Το παρόν εγχειρίδιο απευθύνεται τόσο στον ειδικό για τη δίωξη και κα-
ταπολέμηση του οικονομικού εγκλήματος, όσο και στην κοινωνία, η
οποία πρέπει να είναι αρωγός στην προσπάθεια για την αντιμετώπιση
του προβλήματος, πιέζοντας το πολιτικό σύστημα και την νομοθετική
εξουσία ώστε να αντιμετωπίζει δυναμικά και με ένταση το οικονομικό
έγκλημα και τη διαφθορά.

Description and explanation of the relationship between economic downturn and crime have to date been limited by the narrow scope of criminal activity characteristically selected as a focus by pertinent criminological scholarship. Efforts to examine the relationship have overwhelmingly approached it through the prism of common property and violent offences, or, and to a lesser degree, white-collar crime. As a consequence, appreciation has been impeded of the existence and heightened political significance of diverse and complex connections between different forms of criminality during times of economic downturn. To demonstrate the value of such connections to the study of the relationship between economic downturn and crime, we draw on the contemporary experience of crisis-hit Greece, where the political importance of associations between corruption, illicit political violence, and common property and violent offences, has made them indispensable components of any account of the relationship between economic downturn and crime in the Greek context.

Corruption is widely conceived as producing negative effects for the society. However, there are still many controversial issues surrounding this phenomenon which may be seen critically. Some consider them the “positive” aspect of corruption. What can constitute corruption in public sector cannot be seen as such in the private sector. Research shows that corruption may not be as harmful for the society in certain stages of development. And yet financial instrument thought to stimulate the economy of a developing country may have adverse effect. Foreign aid has proved a vivid example. This research aims to broaden the prospect of a critical analysis of the role of corruption in society. To do that, this research will see corruption in the context of three sectors, the economy, public investments and foreign aid.

Autori se u radu bave problematikom krivičnog dela pranja novca analizirajući ulogu sektora računovodstva, kao jedne od ključnih poluga kriminalnih struktura u pojedinim slučajevima pranja novca, sa jedne strane, kao i jedne od ključnih delatnosti na polju sprečavanja i suzbijanja pranja novca, sa druge strane. S tim u vezi autori najpre ukazuju na krivično-pravni aspekt ovog krivičnog dela u skladu sa odredbama aktuelnog Krivičnog zakonika Republike Srbije, a zatim analiziraju tipologiju pranja novca u računovodstvenom servisu. U poslednjem delu rada, analizirajući odredbe Zakona o sprečavanju pranja novca i finansiranju terorizma, autori se bave ulogom računovodstvenog sektora u suprotstavljanju ovom obliku kriminalnog ispoljavanja. Posebnu pažnju autori posvećuju problemima sa kojima se računovodstvene agencije u Republici Srbiji susreću u primeni Zakona o sprečavanju pranja novca i finansiranju terorizma.

Edited by: Colin King and Clive Walker

Adopting a multi-disciplinary and comparative approach, this book focuses on the emerging and innovative aspects of attempts to target the accumulated assets of those engaged in criminal and terrorist activity, organized crime and corruption. It examines the ‘follow-the-money’ approach and explores the nature of criminal, civil and regulatory responses used to attack the financial assets of those engaged in financial crime in order to deter and disrupt future criminal activity as well as terrorism networks. With contributions from leading international academics and practitioners in the fields of law, economics, financial management, criminology, sociology and political science, the book explores law and practice in countries with significant problems and experiences, revealing new insights into these dilemmas. It also discusses the impact of the ‘follow-the-money’ approach on human rights while also assessing effectiveness.

Corruption and Organized Crime are negative phenomena which by their influence create decomposition of society, slow down the economic growth and increase the level of poverty. In addition, their influence undermines the rule of law and holds back efforts to democratize the societies especially in post-transitional countries. The fight against these two negative trends implies a systematic approach of all relevant stakeholders. For this purpose, strengthening the capacity of civil society organizations is essential in monitoring the corruption, the link with the organized crime and strengthening the awareness of the citizens about the negative impact on their daily lives.

This  policy brief outline the risks of corruption and organized crime in the Business sector. The analyses is based on conducted Business Survey on 400 companies in Macedonia, during the period of 2015. Data suggests corruption risks in forms of: Money laundering, Extortion, VAT fraud. As result, the paper offers policy recommendations on instruments for strengthening the corporate integrity in combinations with incentives for good behavior and in reliance with UNODC convention.

Germany has been discussing the introduction of a ceiling for cash payments in an effort to combat money laundering. In the face of public resistance against such a measure and amid rumours that cash would be abolished altogether, here are some arguments why the ceiling should be introduced.

It has become convention in recent years to treat the building of institutions as the centerpiece of successful economic reform. The case of Estonia challenges this view. Although effective economic institutions eventually arose, Estonia began its transition bereft of the institutions that supposedly serve as the requisites of robust achievement. The institutions only emerged after an ideologically driven core of leaders implemented policies that laid the groundwork. In particular, the imposition of hard budget constraints sidelined political capitalists opposed to the rule of law by severing them from the state subsidies, soft loans, and other privileges on which they thrive. In the absence of a powerful class of political capitalists, Estonian governments were free to forge and continually improve a collection of institutions that sets the country apart among its postcommunist peers. Good institutions are desirable but not necessary for policy reform, and they are better seen as auspicious knock-on effects than as prime movers.

This article includes personal commentary on the opportunities and challenges pertaining to Bitcoin and other cryptocurrencies (via email interview) after observing several Senate of Canada hearings on digital currencies in Winter 2015 in Ottawa, Ontario, Canada.

Önsöz
Bir kitabın yazılması en zevkli bölümlerinden birisi de önsözüdür. Zira çalışma bitmiş, eğer bir akademik tez ise kabul edilmiş, resmi aşamalar gerçekleşmiş ve akademik unvan alınmış, hatta yayınevi ile anlaşılmış ve çalışma kitap olarak basılma aşamasına gelmiştir. Artık çalışma görücüye çıkacak, yazarın yıllardır üzerinde çalıştığı ve hayatının bir parçası olduğu eseri beğeniye sunulacak ve yazarla arasındaki bağ da bir yerde kopacaktır. Zira bu aşamaya kadar yazar aynen bir heykeltıraş gibi, istediği yere istediği girdiyi, çıkarmayı ve işlemeyi yapmakta özgürdür. Yazar zaman içinde bir heykeltıraş edasıyla aynen taş bir bloktan ortaya çıkan heykel gibi, çeşitli kaynaklardan eserini yontmakta, yazar aynen kendi bireysel mücadelesinde olduğu gibi ham taştan bir küp taş oluşturmaya çalışmaktadır. İşte bu önsözün yazılması yontma işinin de son hamlesidir. Dolayısıyla kitapların önsözü, yazarının da “şimdilik” sonsözüdür. Bu nedenle bu bölümü özenle yazmak gerekir. Zira yazar, bu bölümde hem kitabının hikayesini anlatmakta hem de okuyucusuna doğrudan seslenmektedir.
Her kitabın olduğu gibi bu kitabın da bir hikayesi var, ben burada bu hikayeyi anlatmak istiyorum. Hukuk kitaplarında yer alan klasik önsözler gibi kitabın içindekileri özetlemek istemiyorum, zira kitabın hacmi dikkate alındığında bu özet, önsözün sınırlı sayfalarını aşar, ancak söz konusu özet giriş kısmında okunabilir. Kitabın geri kalan oldukça uzun bölümünde suç gelirlerinin aklanmasıyla ilgili epey bilgi ve açıklama olduğu için önsözde bundan fazlaca söz etmeyeceğim. Suç gelirlerinin aklanmasıyla ilgili konuları merak edenler kitabın diğer bölümlerini okuyabilirler.
Hikâyeye sondan başlamak gerekirse elinizde bulunan kitap, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü Kamu Hukuku Anabilim Dalı’nda yürütmüş olduğum doktora çalışmama ait tezin genişletilmiş halidir. Tez danışmanlığı görevi, İstanbul Üniversitesi Hukuk Fakültesi Dekanlığı ile Ceza ve Ceza Muhakemesi Anabilim Dalı Başkanlığı görevlerini birlikte yürüten değerli hocam Prof. Dr. Adem Sözüer tarafından yerine getirilmiştir. İşte bu tez 28 Aralık 2010 tarihinde Prof. Dr. Adem Sözüer, Prof. Dr. Füsun Sokullu Akıncı, Prof. Dr. Fatih Selami Mahmutoğlu, Doç. Dr. Mahmut Koca ve Doç. Dr. Ahmet Caner Yenidünya tarafından oluşan jüri tarafından oy birliğiyle kabul edilmiştir.
Çalışma ilk olarak elinizde bulunan boyutlara yakın olarak yazılmış, ancak tez danışmanımın ve jüride yer alan diğer hocalarımın önerisiyle yarı boyutuna indirilmiş, özellikle içindeki suç teorisine ilişkin açıklamalar, suç gelirlerinin uluslararası boyutuna ilişkin vs. kısımlar çıkartılarak bir tez boyutuna indirgenmek suretiyle doktora tez jürisine sunulmuş ve o haliyle kabul edilmiştir. Ancak çalışma yine tez danışmanımın ve jüride yer alan diğer hocalarımın görüşleri alınmak suretiyletavsiyesiyle orijinal halinde bazı ekleme ve değişiklikler yapılarak kitap haline getirilmiştir.
Bu kitabın soyut temelleri aslında 2001 yılında atılmıştır. O dönem yanında avukatlık stajı yaptığım, daha sonra uzun süre birlikte çalışma şansını yakaladığım ve kendisinden avukatlık mesleğini öğrendiğim sevgili ağabeyim rahmetli Dr. Mehmet Şükrü Alpaslan ile birlikte özellikle ekonomik suçlar alanında çalışmamız nedeniyle, mesleki ve akademik çalışmalarımın ilgisi bu yöne kaymış idi. Devam eden süreçte de çalışmaların hep ekonomik suçlar, bilişim suçları ve suç genel teorisi alanlarında devam ettiği için, kitabın soyut temelleri için bu tarihin ve birlikteliğin belirtilmesi gerektiği düşüncesindeyim. Bu vesileyle ustam ve sevgili ağabeyim Dr. Mehmet Şükrü Alpaslan’ı bir kez daha rahmetle, özlemle anıyor ve ışıklar içinde yatmasını diliyorum.
Kitabın somut temellerinin atılması ise 2007 yılının Aralık ayında Prof. Dr. Adem Sözüer tarafından gerçekleştirilmiştir. İlk başta doktora tez konusu olarak “ihaleye ve ihalenin edimine fesat karıştırma suçlarını” seçmiştim ve yüksek lisansta da danışmanım olan Sayın Prof. Dr. Füsun Sokullu Akıncı tez danışmanım olmayı kabul etmişti. Bu konuda epeyce çalıştıktan sonra (ki bu çalışmaların neticesinde bu suçlarla ilgili bir makale ortaya çıktı) doktora çalışmasının gerekliliklerinden birisi olan altı aylık raporlardan birisini tez izleme komitesinde yer alan Adem Hocam’a götürdüğümde, kendisi yabancı dilimi daha iyi kullanabileceğim, daha geniş kaynak bulunan ve daha ilgi çekici bir konu üzerinde çalışmamı önerdi ve bizzat kendisi bilgisayarının başına geçerek konu aramaya başladı. Hocam bilgisayarının başında on dakika geçirdikten sonra “kara para aklama” ile ilgili bir tez yazmamın daha iyi olacağını söyledi ve bunun nedenlerini de anlattı. İşte kitabın temelleri o gün atıldı. Sonrasında bürokratik işlemler yapıldı ve hem tez konusu değişti, hem de sayın Prof. Dr. Füsun Sokullu Akıncı’nın göstermiş olduğu anlayış ve kolaylıkla tez danışmanım değişti. Bu olay, Adem Hocam’ın teze ilk yön verişini, benim de ikinci tezime başlamamı oluşturmaktadır.
Kitaba ikinci yön veriş ise 2009 yılının Ekim ayında gerçekleşti. Yine tezle ilgili kafama takılan bazı şeyleri sormak ve çalışmalarım hakkında kendisine bilgi vermek amacıyla Adem Hocam’ın dekanlıktaki makam odasına gidip, tez ve sorularım üzerine konuştuktan sonra bana “çalışmanın bir ceza hukuku çalışması olduğunu, bu çalışmanın doktora tezi olan bir monografi olduğu dikkate alındığında konuyla ilgili tüm teorik sorunları tartışmam gerektiğini” söyledi. Bunun üzerine kitapçıya gidip en son tarihli tüm ceza hukuku genel hükümler kitaplarını aldım. Bunları satır satır, sınava hazırlanan bir lisans öğrencisi gibi fosforlu kalemle çizerek okudum. Böylelikle ülkemiz uygulamasına 5237 sayılı yeni Türk Ceza Kanunu ile giren modern suç teorisini de iyice anlama ve özümseme şansına sahip oldum. Bunun sonucunda daha önce klasik suç teorisine göre yazmış olduğum bölümleri de değiştirdim ve kitabı 5327 sayılı TCK’nın da benimsediği görüş doğrultusunda modern suç teorisine göre yazdım. Böylelikle yepyeni bir metin ortaya çıktı. Bundan sonra ise uzun ve yorucu bir okuma ve yazma bölümünün sonunda tez ortaya çıktı ve kabul edildikten sonra da kitaplaştı.
Kitabın hikayesi kısaca bu.
Tabi bir de kitabın ithaf edildiği kişi ve teşekkür borcum olan kişilerden söz etmem gerekli.
Kitabımı sevgili, rahmetli dedem Prof. Selahattin Çakal’a ithaf ettim. Mimarlık profesörü olan dedem; beyaz, gür ve uzun saçları, yine beyaz, düzgün bıyıkları, son derece iyi ve özenli giyimi, kibar ve zarif davranışlarıyla hep gözümün önünde yer alan profesör modelini oluşturdu. Dedem, elinden hiç kitap düşürmeyen, kitapların yanlarına ya da not kağıtlarına bunlarla ilgili notlar alan, bir soru sorduğunuzda önce kısaca başka bir noktaya bakıp düşünen ve sonrasında size kibarca ve tane tane sorunuzun cevabını açıklayan, bilimsel açıklamalar dışında başkaca bir açıklamaya yer vermeyen tam bir bilim adamıydı. Benim kendisinin ilk torunu olmam sebebiyle de aramızda çok yakın ve içten bir ilişki vardı. Tabii ki benim gözümde çok büyük ve çok önemli bir adamdı. İşte bende akademik kariyer yapma tutkusunu oluşturan, kitaplarla barışık ve büyük bir kitaplığa sahip olmamı sağlayan, sorulara hep mantıklı ve bilimsel yanıtlar vermek yönünde bir dürtü oluşturan sevgili dedem idi. Bu nedenle kendisini rahmet ve özlemle anarken benim açımdan çok önemli olan bu çalışmayı da kendisinin aziz hatırasına adıyorum.
Önsözde anmam gereken bir diğer kişi ise sevgili kızım Elif. Onun hakkında bir şeyler yazarken bile içim kıpır kıpır ediyor. Önsözde O’ndan söz etmemin ise iki önemli nedeni var. Bunlardan ilki çalışmamı yazdığım süre boyunca, “baba bu kitapta da benim adım geçecek değil mi?”, “bu kitabı da benim için yazıyorsun değil mi?” deyişi. İkincisi ise artık sekiz yaşına yaklaşan kızımın “baba bu tezi yazdığın süre boyunca ama özellikle geçen sene beni hep ektin” demesi. Bir çocuk duygularını daha nasıl ifade edebilir ki? Hafta sonları ve akşamları dahil olmak üzere kitaplara ve bilgisayara gömülü olarak çalışan bir baba, küçük kızının kalbini ancak böyle alabilir. Bu nedenle kendisinin zamanından çalarak yazdığım bu kitapta da tabii ki kendisini anıyorum ve hayat boyu mutlu ve başarılı olmasını diliyorum.

1 US $ laundered money  lebih disukai para kriminal dari pada 1 US $ dirty money. Jika tidak di laundry, maka dia akan mudah tertangkap, sehingga tidak bisa menikmati hasil kriminalitas.
Money Laundering pada dasarnya adalah segala cara untuk menikmati (secara legal) uang hasil tindak kriminal

Sumario: I. Antecedentes. II. Concepto III. Sobre el bien jurídico protegido y los sujetos del delito IV. La tipicidad en el lavado de activos V. Conclusiones Resumen: En el trabajo presente pretendemos señalar los fundamentos básicos del delito de lavado de activos en el derecho peruano, tomando en consideración a la doctrina, legislación y jurisprudencia nacional existente sobre la materia. Por otra parte, analizaremos de forma sumaria y genérica, temas referentes al tipo objetivo y subjetivo, aportaremos breves consideraciones acerca del delito previo, el objeto material del delito, el bien jurídico protegido, los sujetos del delito y demás cuestiones que, a juicio de este breve trabajo, son elementales para el entendimiento de esta figura delictiva. Asimismo, es importante aclarar que recopilamos estos datos e información con vistas a que nuestro lector objetivo, el estudiante universitario, pueda tener las nociones más importantes de este delito al finalizar su lectura. En ese sentido, y ya de forma general, con las notas y criterios que conforman este artículo esperamos que se registre una mayor compresión de este fenómeno de la modernidad conocido como lavado de activos. Abstract: In this paper, we intend to point out the basic foundations of the crime of money laundering in Peruvian law, considering the doctrine, legislation, and existing national jurisprudence on the matter. On the other hand, we will analyze in a summary and generic way, subjects related to the objective and subjective type, we will provide brief considerations about the previous crime, the material object of the crime, the protected legal good, the subjects of the crime and other issues that, in the opinion of This brief work is essential for understanding this criminal figure. Likewise, it is important to clarify that we collect this data and information so that our objective reader, the university student, may have the most important notions of this crime at the end of their reading. In this sense, and in general, with the notes and criteria that make up this article, we hope that there will be a greater understanding of this phenomenon of modernity known as money laundering.

— The Panama Papers is a collection of 11.5 million leaked records that contain information for more than 214,488 offshore entities. This collection is growing rapidly as more leaked records become available online. In this paper, we present a work in progress on a web browser plugin that detects company names from the Panama Papers and alerts the user by means of unobtrusive visual cues. We matched a random sample of company names from the Public Works and Government Services Canada registry against the Panama Papers using three different string matching techniques. Monge-Elkan is found to provide the best matching results but at increased computational cost. Levenshtein-based approach is found to provide the best tradeoff between matching and computational cost, while Jacquard index like approach is found to be less sensitive to slight textual change.