Kindle \\ Corporate Crime / Download

Total Page：16

File Type：pdf, Size：1020Kb

$Kindle \\ Corporate Crime / Download$ Corporate crime » Book ~ HL2SK17XWV Corporate crime By - Reference Series Books LLC Dez 2011, 2011. Taschenbuch. Book Condition: Neu. 247x192x14 mm. This item is printed on demand - Print on Demand Neuware - Source: Wikipedia. Pages: 124. Chapters: Enron, MCI Inc., Arthur Andersen, U.S. Securities and Exchange Commission, Industrial espionage, Pfizer, Samuel D. Waksal, Bank of Credit and Commerce International, Halliburton, NatWest Three, Sony BMG copy protection rootkit scandal, Tyco International, KPMG tax shelter fraud, RegisterFly, Crazy Eddie, Parmalat bankruptcy timeline, Seveso disaster, Federal Trade Commission, Options backdating, Financial Crisis Inquiry Commission, Holdings of American International Group, Bribery, Polly Peck, FirstEnergy, Cookie Jar Group, Franchise fraud, Precarity, Corporate manslaughter, McJob, Anti-corporate activism, White-collar crime, CUC International, William K. Black, Adelphia Communications Corporation, Baptist Foundation of Arizona, Robert Douglas Hartmann, Corporate Manslaughter and Corporate Homicide Act 2007, Media Vision, Satyam scandal, Precarious work, Contingent workforce, State-corporate crime, Ovson Egg, Trial of Kenneth Lay and Jeffrey Skilling, List of corporate scandals, Compass Group, Eurest Support Services, Statement on Auditing Standards No. 99: Consideration of Fraud, Byrraju Ramalinga Raju, John Peter Galanis, Titan Corp., Jeffrey Grayson, PurchasePro, Arthur Andersen LLP v. United States, Micheline Charest, Medco Health Solutions, Pro Arts Inc., Wiwa family lawsuits against Royal Dutch Shell, Minecode, Langbar International,... READ ONLINE [ 2.91 MB ] Reviews If you need to adding benefit, a must buy book. This really is for all who statte that there had not been a well worth reading. It is extremely difficult to leave it before concluding, once you begin to read the book. -- Claud Bernhard It is an remarkable pdf which i have ever go through. Of course, it can be play, nonetheless an interesting and amazing literature. I realized this pdf from my dad and i suggested this book to discover. -- Dr. Gerda Bergnaum DMCA Notice | Terms.

Copy Link

Recommended publications

Implications for White-Collar Criminals [Note]
The New U.S.-U.K. Extradition Regime: Implications for White-Collar Criminals [Note] Item Type Article; text Authors Copenhaver-Celi, Jennifer Nicole Citation 25 Ariz. J. Int'l & Comp. L. 157 (2008) Publisher The University of Arizona James E. Rogers College of Law (Tucson, AZ) Journal Arizona Journal of International and Comparative Law Rights Copyright © The Author(s) Download date 05/10/2021 09:03:41 Item License http://rightsstatements.org/vocab/InC/1.0/ Version Final published version Link to Item http://hdl.handle.net/10150/659051 THE NEW U.S.-U.K. EXTRADITION REGIME: IMPLICATIONS FOR WHITE-COLLAR CRIMINALS Jennifer Nicole Copenhaver-Celi* I. INTRODUCTION On July 13, 2006, three British citizens, David Bermingham, Giles Darby, and Gary Mulgrew ("the NatWest Three") were flown to Houston, Texas to face fraud charges.' The victim of their alleged fraud was a British corporation. Nearly all of the allegedly criminal dealings took place in Great Britain. Yet, the NatWest Three will be 2 tried in the United States. Ian Norris is another British citizen 3facing extradition to the United States. His alleged crime is price-fixing. The NatWest Three and Ian Norris were extradited under a new treaty between the United Kingdom and the United States, the 2003 Extradition Treaty,4 and under a new British statute, the 2003 Extradition Act.5 Extradition arrangements under the treaty and the statute provoked public outrage in the United Kingdom. A range of public figures have spoken out against the arrangements, from politicians on the left and right, to businessmen, to civil-liberties activists.6 Much of the uproar was over a lack of reciprocity.7 When the NatWest Three were extradited in July 2006, the United States had *.
[Show full text]
Extradition and the Natwest Three: Unintended Consequences Economist, July 15, 2006 Reciprocity Is Not the Issue; Safeguarding the Right to a Fair Trial Is
Extradition and the NatWest Three: Unintended consequences Economist, July 15, 2006 Reciprocity is not the issue; safeguarding the right to a fair trial is THEY weren't dragged away in leg-irons, but the dispatch by air on July 13th of three British bankers to America to stand trial was as dramatic as legal spectacles get. David Bermingham, Gary Mulgrew and Giles Darby--the so-called NatWest Three--are charged with helping to pull off a £11m ($20m) fraud linked to the collapsed energy giant, Enron. The suspects are British; their victim is British; virtually all the alleged wrongful dealing was carried out in Britain. Their trial, however, like that of Enron's executives, will be in Houston. Outrage over their plight, and the flawed fast-track bilateral extradition treaty that produced it, has united left and right, law lords and NGOs, businessmen and civil-liberties activists (see page 34). Most of the fuss has been about reciprocity--or the lack of it. The three were handed over under the terms of a treaty signed by Britain and America in March 2003 and broadly enshrined in Britain's omnibus Extradition Act later that year. The treaty and the act reduced the supporting material that America must provide in requesting extradition from Britain. But America (which had a lousy record of surrendering Irish terrorists to Britain) has yet to ratify the treaty. Under the old rules America had to present "prima facie" evidence of guilt on the basis of which a jury, in the absence of a defence, could have convicted somebody.
[Show full text]
Creative Accounting, Fraud and International Accounting Scandals
Creative Accounting, Fraud and International Accounting Standards Michael Jones University of Bristol [email protected] 1 Overview • Based on Book: Creative Accounting, Fraud and International Accounting Scandals • Investigates nature of creative accounting and fraud • Examines history of accounting scandals • Looks at creative accounting, fraud and accounting scandals in 13 countries worldwide • Focus on political aspects 2 Creative Accounting 3 Two Quotes “How do you explain to an intelligent public that it is possible for two companies in the same industry to follow entirely different accounting principles and both get a true and fair audit report?” M. Lafferty “Every company in the country is fiddling its profits”. I. Griffiths 4 Definitions 1. Fair Presentation Using the flexibility within accounting to give a true and fair picture of the accounts so that they serve the interests of users 5 Definitions 2. Creative Accounting Using the flexibility within accounting to manage the measurement and presentation of the accounts so that they serve the interests of preparers 6 Definitions 3. Impression Management Using the flexibility of the accounts (especially narrative and graphs) to convey a more favourable view than is warranted of a company’s results serving the interests of preparers 7 Definitions 4. Fraud Stepping outside the Regulatory Framework deliberately to give a false picture of the accounts 8 Definitions No Flexibility to give Flexibility to Flexibility to Flexibility a “true and fair“ give a give a view creative view fraudulent view Regulatory Working within Working within Working framework regulatory regulatory framework outside eliminates framework to ensure to serve preparer’s regulatory accounting choice users’ interests interests framework Within regulatory framework Outside regulatory framework 9 Managerial Motivation 1.
[Show full text]
Briefing Corporate Crime with Copy.Indd
CORPORATE CRIME BRIEFING Bribery Act 2010: still a sleeping giant Having just celebrated its third birthday, the Bribery Act 2010 (2010 Act) is still a Enforcement before the Bribery Act 2010 sleeping giant. In 2010 and 2011, there One rationale for the Bribery Act 2010 (2010 Act) was to replace the notoriously was an alarmist atmosphere concerning its diffi cult Victorian legislation and make it easier for the Serious Fraud Offi ce (SFO) to perceived broad jurisdictional scope and the bring enforcement proceedings. However, despite the challenges of the pre-2010 Act requirement to create and maintain adequate legislation, the SFO has a respectable track record of bringing successful enforcement procedures to prevent bribery (see feature proceedings. For example: article “Bribery Act 2010: what does it mean for your company?”, www.practicallaw.com/8- • In 2009, Mabey & Johnson Ltd was convicted of overseas bribery (see News brief 505-9543). Companies also feared draconian “Serious Fraud Offi ce: targeting dividends”, www.practicallaw.com/3-517-3268). enforcement, particularly for those used to • In 2010, Innospec Ltd pleaded guilty to a charge of conspiracy to corrupt ([2010] US enforcement of the US Foreign Corrupt EW Misc 7 (EWCC); see News brief “Self-reporting corporate corruption: where are we Practices Act of 1977 (FCPA). after Innospec?”, www.practicallaw.com/2-502-1218). These fears have not yet been realised. • In 2011, BAE Systems plc pleaded guilty to accounting irregularities following its Headlines suggesting that the 2010 Act was investigation by the SFO for bribery allegations (www.practicallaw.com/2-504-8661). the “FCPA on steroids” in hindsight appear • In 2011, the SFO obtained a civil recovery order against Macmillan Publishers Limited wide of the mark and the required adequate after it self-reported attempts by its agent to bribe World Bank employees to win procedures have turned out to be prevailing book sales in southern Sudan.
[Show full text]
Corporate Social Responsibility
CORPORATE SOCIAL RESPONSIBILITY NMIMS COURSE DESIGN COMMITTEE Dean TOC Reviewer Dr. Vidya Naik Dr. Alka Mitra Dean, NMIMS Global Access - Specialization: Communication, Human School for Continuing Education. Resources Associate Dean Content Reviewer Mr. Abhishek Asthana Dr. Alka Mitra Associate Dean, NMIMS Global Access - Specialization: Communication, Human School for Continuing Education. Resources Stream Leader Mr. Deepak Gupta Assistant Professor, NMIMS Global Access - School for Continuing Education. Specialization: Marketing Author : S S Gulshan Reviewed By : Dr. Alka Mitra NMIMS Copyright: 2014 Publisher ISBN: 978-81-8323-118-3 Address: A-45, Naraina, Phase-I, New Delhi – 110 028 Only for NMIMS Global Access - School for Continuing Education School Address V. L. Mehta Road, Vile Parle (W), Mumbai – 400 056, India. NMIMS Global Access – School for Continuing Education iii CONTENTS CHAPTER NO. CHAPTER NAME PAGE NO. 1 Corporate Social Responsibility: The Global Context 01 2 Business and Its Stakeholders 25 3 From Philanthropy to CSR: Historical and 53 Theoretical Perspective 4 The Business Case for CSR 81 5 Developing a CSR Strategy 101 6 Implementing CSR Strategy 121 7 CSR Monitoring and Measurement 155 8 NMIMSReporting for CSR 175 9 Role of Government and Voluntary Codes in CSR 197 10 Corporate Ethics and Governance 223 11 Case Studies 273 NMIMS Global Access – School for Continuing Education iv CORPORATE SOCIAL RESPONSIBILITY CURRICULUM Globalization and its Impact: Economic, Social, Sustainable Development, Role of Business in Sustainable Development, Millennium Development Goals, India and the MDGS Business and Society, Business Organizations as Systems. Corporate Stakeholders: From Shareholder Theory to Stakeholder Theory, Stakeholder Concept, Typology of Stakeholders and their Influence, Stakeholder Engagement, Stakeholders versus Shareholders, Dynamic Environment of Business.
[Show full text]
International Prison Transfer Program
G THE B IN EN V C R H E S A N 8 8 D 8 B 1 AR SINCE WWW. NYLJ.COM VOLUME 246—NO. 66 TUESDAY, OCTOBER 4, 2011 Outside Counsel Expert Analysis International Prison Transfer Program n our last column, we discussed benefit exists to the transfer of foreign the basics of extradition law and its nationals out of U.S. prisons. Currently, increasing relevance in white-collar almost 59,000 foreign nationals are cases.1 A related topic is the transfer imprisoned in the United States, which of foreign citizens convicted in the accounts for approximately 27 percent IUnited States to their home countries of the federal prison population.6 On to serve their sentence, as in the case By And average, it costs more than $25,000 of the “NatWest Three”—three British Robert G. Robert J. annually to incarcerate one prisoner.7 businessmen who pled guilty in 2007 Morvillo Anello to Enron-related fraud charges in the Governing Treaties U.S. District Court in Houston and numbers, fewer than half of the transfers served only six months in the United sought by foreign nationals serving The United States is party to 12 States before being transferred to the criminal sentences in the United bilateral and two multilateral treaties United Kingdom for the balance of their States are approved. The former chief with 74 other countries that provide 37-month sentences.2 of the International Prison Transfer for the execution of a foreign national’s Unit (IPTU), a unit within the Justice penal sentence in the defendant’s home Treaties facilitating such transfers 8 initially were formalized by the federal Department that administers such country.
[Show full text]
Extraterritorial Jurisdiction: Lessons for the Business and Human Rights Sphere from Six Regulatory Areas
Extraterritorial Jurisdiction: Lessons for the Business and Human Rights Sphere from Six Regulatory Areas Dr. Jennifer A. Zerk Jennifer Zerk Consulting A report for the Harvard Corporate Social Responsibility Initiative to help inform the mandate of the UNSG’s Special Representative on Business and Human Rights June 2010 ⎪ Working Paper No. 59 A Working Paper of the: Corporate Social Responsibility Initiative A Cooperative Project among: The Mossavar-Rahmani Center for Business and Government The Center for Public Leadership The Hauser Center for Nonprofit Organizations The Joan Shorenstein Center on the Press, Politics and Public Policy 1 Citation This paper may be cited as: Zerk, Jennifer A. 2010. “Extraterritorial jurisdiction: lessons for the business and human rights sphere from six regulatory areas.” Corporate Social Responsibility Initiative Working Paper No. 59. Cambridge, MA: John F. Kennedy School of Government, Harvard University. Comments may be directed to the author – [email protected] Corporate Social Responsibility Initiative The Corporate Social Responsibility Initiative at the Harvard Kennedy School of Government is a multi-disciplinary and multi-stakeholder program that seeks to study and enhance the public contributions of private enterprise. It explores the intersection of corporate responsibility, corporate governance and strategy, public policy, and the media. It bridges theory and practice, builds leadership skills, and supports constructive dialogue and collaboration among different sectors. It was founded in 2004 with the support of Walter H. Shorenstein, Chevron Corporation, The Coca-Cola Company, and General Motors. The views expressed in this paper are those of the author and do not imply endorsement by the Corporate Social Responsibility Initiative, the UN Special Representative on Business and Human Rights, the John F.
[Show full text]
A Theory of Corporate Governance for the EC: Assessing the Economic and Legal Peculiarities As a Starting Point for Policy Making
FACULTY OF LAW University of Lund Master of European Affairs programme, Law Juan Pablo Moreno Piñeros A Theory of Corporate Governance for the EC: Assessing the economic and legal peculiarities as a starting point for policy making Master thesis 10 points Supervisor Henrik Norinder Field of study Internal Market, Corporate Governance Semester Spring 2006 1 Contents SUMMARY 4 PREFACE 6 ABBREVIATIONS 7 1 INTRODUCTION 8 1.1 Definition 10 1.2 Purpose 11 1.3 Method and Materials 12 1.4 Delimitations 12 1.5 Disposition 13 2 TACKLING GOVERNANCE FALLOUTS: THE US AND EC RESPONSES 15 2.1 The American Response 15 2.2 The European Response 16 2.2.1 The Cadbury Approach 17 2.2.2 The Viénot Approach 17 2.2.3 The Cromme Approach 18 2.2.4 The Preda Approach 19 2.3 Community dimension, a muted response? 19 3 IDENTIFYING PECULIARITIES IN THE EC 22 3.1 Economic peculiarities: The large-control and the market- control systems 23 3.1.1 Different markets imply different rules 25 3.1.2 Different markets imply different governance problems 26 3.2 Legal Particularities 29 3.2.1 Common Law and Civil Law systems 29 3.2.1.1 Stakeholder and Shareholder- oriented systems 30 3.2.1.2 Enforceability 32 3.2.2 Structure of the Board of Directors: The One-tier, Two- tier Discussion 32 3.3 General Implications 34 4 HOW, WHEN AND WHO SHOULD REGULATE? 36 4.1 Internal Governance Mechanisms 36 2 4.2 External Governance Mechanisms 37 4.3 Other ways of soliving governance problems: General Corporate Governance Standards 40 4.3.1 Federalism and the Corporate 41 4.3.2 A rainbow approach? Diversity vs.
[Show full text]
Lettering to the Max the Art & History of Calligraphy
KORERO PRESS Lettering to the Max Ivan Castro, Alex Trochut Summary Lettering, the drawing, designing, and illustration of words, has a personal uniqueness that is increasingly valued in today's digital society, whether personal or professional. This manual, by the internationally renowned Iván Castro, outlines the basic materials and skills to get you started. Typographical concepts and the principles of construction and composition are decoded. In addition, Ivan outlines several practical projects that allow the reader, not just to practice, but to develop their own ideas. In-depth but accessible, this book is the ideal beginner's guide and an excellent reference for the more well versed. Korero Press 9781912740079 Pub Date: 3/1/21 Contributor Bio On Sale Date: 3/1/21 Ivan Castro is a graphic designer based in Barcelona, Spain, who specializes in calligraphy, lettering, and $32.95 USD typography. His work involves everything from advertising to editorial, and from packaging to logo design and Discount Code: LON gig posters. Although Ivan claims to have no specific style, one could say that he has a strong respect for the Trade Paperback history of popular culture. He has been working in the field for 20 years, and has been teaching calligraphy 128 Pages and lettering for 15 years in the main design schools in Barcelona. He travels frequently, holding workshops Full color throughout Carton Qty: 24 and giving lectures at design festivals and conferences. Alex Trochut was born in 1981 in Barcelona, Spain. Art / Techniques After completing his studies at Elisava Escola Superior de Disseny, Alex established his own design studio in ART003000 Barcelona before relocating to New York City.
[Show full text]
Fraud and Financial Scandals: a Historical Analysis of Opportunity and Impediment
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Munich Personal RePEc Archive MPRA Munich Personal RePEc Archive Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment Steven Toms University of Leeds 7. December 2015 Online at https://mpra.ub.uni-muenchen.de/68255/ MPRA Paper No. 68255, posted 8. December 2015 09:46 UTC Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment By Steven Toms (University of Leeds) Abstract The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and impediment. In the long run the character of opportunity is determined by the technical characteristics of assets and their unique, unknowable or unverifiable features. Impediment is promoted by consensus about the real value of assets, such that through active governance processes, fraudulent deviations from real value can be easily monitored. Active governance requires individuals in positions of responsibility to exercise a duty of care beyond merely being honest themselves. Taking a long run historical perspective and reviewing a selection of British financial frauds and scandals, from the South Sea Bubble to the Global Financial Crisis, the paper notes the periodic occurrence of waves of opportunity and the evolutionary response of passive governance mechanisms. Keywords: Financial fraud; South Sea Bubble; Railway Mania; Royal Mail Steam Packet; Slater Walker; Polly Peck; Global Financial Crisis JEL: M41, M42, M48, N23, N24, N83, N84 Introduction To paraphrase Santayana’s famous aphorism, those who do not learn from history are doomed to repeat their mistakes.
[Show full text]
Hayes' Fate No Sea Change for White Collar Extradition Fears by Melissa Lipman
Portfolio Media. Inc. | 111 West 19th Street, 5th Floor | New York, NY 10011 | www.law360.com Phone: +1 646 783 7100 | Fax: +1 646 783 7161 | [email protected] Hayes' Fate No Sea Change For White Collar Extradition Fears By Melissa Lipman Law360, London (October 7, 2016, 6:46 PM BST) -- The 11-year jail term handed to former swaps trader Tom Hayes in late 2015 for Libor manipulation shocked long-held perceptions that British courts are softer on financial crime than their U.S. counterparts, but attorneys said the case doesn't herald a sea change in white collar defendants' prospects on either side of the Atlantic. British financial fraudsters who also have fallen afoul of U.S. laws often work hard to avoid extradition to America, calculating that U.K. courts tend to be more lenient. U.S. public appetite for prosecuting bankers is still running high, plus maximum sentences in the U.S. generally are longer and early releases few and far between. Hayes, a former UBS AG and Citigroup Inc. trader who was indicted by the U.S. Department of Justice in 2012 for rigging the London Interbank Offered Rate, later claimed in court that he was "suicidal" over the possibility of being extradited to the U.S. But ultimately, his play to court prosecution in the U.K. netted him sentence that, reduced from 14 years on appeal, dwarfed the two years given a former Rabobank trader after being convicted in New York in the DOJ's only Libor trial so far. "People might think that the sentence in the Hayes case, which was extraordinary by English standards, has changed the way people think about [extradition], but I think Hayes is a fairly distinct case," said Skadden Arps Slate Meagher & Flom LLP's Elizabeth Robertson.
[Show full text]
The Domestic Politics of International Extradition
Texas A&M University School of Law Texas A&M Law Scholarship Faculty Scholarship 7-2012 The Domestic Politics of International Extradition William Magnuson Texas A&M University School of Law, [email protected] Follow this and additional works at: https://scholarship.law.tamu.edu/facscholar Part of the Law Commons Recommended Citation William Magnuson, The Domestic Politics of International Extradition, 52 Va. J. Int'l L. 839 (2012). Available at: https://scholarship.law.tamu.edu/facscholar/757 This Article is brought to you for free and open access by Texas A&M Law Scholarship. It has been accepted for inclusion in Faculty Scholarship by an authorized administrator of Texas A&M Law Scholarship. For more information, please contact [email protected]. The Domestic Politics of International Extradition WILLIAM MAGNUSON Extradition poses a set of unique challenges for current theories of internationallaw. State decisions regarding extradition involve the intersection of domestic criminal law, complex international treaties, and often overtly political considerations, thus def ing neat explanation by legal theorists. This Article argues that current theory fails to adequately explain the international law of extradition because it relies on state-centric models of international relations. By focusing our attention on unitary state interests, commentators overlook the important ways in which domestic politics shapes and influences state behavior. More particulary, this Article argues that domestic groups and institutions both constrain and empower government decision-makers in structuring international extradition arrangements. Government officals often have conflicting incentives regarding extradition decisions, and these tensions help explain the tradeoffs states have made between commitment andflexibility in extradition treaties.
[Show full text]