Law and Crime

Misrepresentation of financial statements; An accounting fraud case from Turkey
The objective of this paper is to show to the public in general and auditors in particular that in the absence of control there is always a risk of fraud. Fraud can be in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too. Balance sheet fraud or financial statements fraud is a broader issue, it is far fletched than a few hundred dollars of...


Anti-social financial practices in Nigeria: A significant others perceptions
The problem of anti-corruption practices seems to be a taken-for –granted reality in many part of the world. In most developing countries like Nigeria, it is apparently seen as another problem to contend with as those nations grapple with the complex processes of social and economic development. The paper proposed Bhaskar (1989) theory of transformational model of social activity which sugges...
The demographic profile of victims of investment fraud: A Canadian perspective
The purpose of this study is to examine the demographic characteristics of investors who have been victims of investment fraud in Canada from 1984 to 2008. Data for this study comes from the Investment Dealers Association's (IDA) tribunal cases that were decided between 1984 and June of 2008. The cases were retrieved from the Securities Regulation Tribunal Decisions database in Quicklaw. Data w...


Assumptions and deeming
To analyse and provide a framework for considering assumptions This paper is a conceptual one. This paper provides both an analysis of assumptions and also a prescription for recognising and dealing with assumptions. As the paper is a conceptual analysis the research implications are not relevant The analysis provided in this article should be of help to those working in financial crime, but al...
Money, morals and motives: An exploratory study into why bank managers and employees commit fraud at work
The purpose of this paper is to look in more depth at what motivates bank managers and bank employees to commit fraudulent offences at work. This exploratory study adopts both quantitative and qualitative methods to better comprehend what motivates bank managers and employees to commit fraud at work. Evidence is taken from a sample of 64 cases of fraud from the UK financial sector. The sample c...


The corporation as a city
The purpose of this paper is to examine the social and structural relationships of the corporation as these factors may or may not affect the prevalence and type of white collar crime committed within the organization. In this paper, I apply a social disorganization framework as a potential means to explain criminal behaviour throughout the corporate hierarchy. This paper is conceptual in natur...
Au lieu d’une langue commune, un discours commun? Le cas de l’Union européenne
Cette contribution entend réfuter l’argument selon lequel, malgré l’absence d’une langue commune, une communauté de droits pourrait se manifester dans l’Union européenne à partir d’un discours commun.

Trade Marks Function, Don’t They? CJEU Jurisprudence and Unfair Competition Principles
Few issues have raised as much controversy in trade mark law and policy as the case law of the Court of Justice of the European Union (CJEU) on trade mark functions. Enthusiastically greeted by some, others consider it disastrous in regard to reasoning and effect. The EU Commission has stepped in, first by filing a brief with the CJEU, then by way of proposed legislation that is supposed to pus...
A Comparative Analysis of the Three-Step Tests in International Treaties
Much of the literature on the three-step test focuses on its implementation in relation to one particular intellectual property regime only, usually copyright. That approach tends to limit analysis of the test to a comparison of the different steps of the test with each other. Such an approach is valuable, but it does not provide the full picture. What is missing is a comparison of the same ste...

Limiting Jurisdictional Fragmentation in International Trade Disputes
There is an increasing risk of overlapping jurisdictions and conflicting decisions due to the growth of preferential trade agreements (PTAs) containing dispute settlement mechanisms. This study examines legal techniques to be used for dealing with conflicts of jurisdictions and other ways of promoting coordination between forums. Based on an analysis of principles of international law applied b...
Priority and rescue financing in the Commonwealth Caribbean: lessons from the United States of America, United Kingdom and European Union
In investigating the operation of the rescue culture in the Commonwealth Caribbean as compared to the United Kingdom administration regime and Chapter 11 of the United States Bankruptcy Code, this paper laments that the Commonwealth Caribbean and the USA fail to consider key issues of post-petition priority for finance. It also delves into a critical, but overlooked, pillar of strong rescue fra...

Intoxication as a defence to murder in Seychelles
In Seychelles, the mens rea of murder can be established, as an alternative to an intention to cause death or grievous harm, on the basis of the defendant’s ‘knowledge’ that the act or omission causing death will probably cause death or grievous harm. However, a defendant is only allowed to plead intoxication as a defence where it had become impossible for him to form the necessary ‘int...
Relationship between representation formulas for unique regularized solutions of inverse source problems with final overdetermination and singular value decomposition of input-output operators
In this paper, the relationship between representation formulas for unique regularized solutions of inverse source, as well as backward problems with final overdetermination for evolution equations and singular value decomposition (SVD) of corresponding input–output operators, is analysed. For each considered inverse problem this representation formula is derived via the solution of appro...
Citizens United, Independent Expenditures, and Agency Costs: Reexamining the Political Economy of State Antitakeover Statutes
We test the agency theory of corporate political activity by examining the association between the legality of independent expenditures and antitakeover lawmaking in the US states. Exploiting changes in state law regarding the use of corporate independent expenditures in the pre-Citizens United era, we estimate that a state is more likely to pass antitakeover statutes that entrench management w...
Philadelphia area residents' views on the disproportionate representation of blacks and Hispanics in the criminal justice system
Using open-ended survey questions, this study looks to expand on prior race and crime public opinion research by examining Philadelphia area residents' views as to why they believed Blacks and Hispanics are overrepresented in the criminal justice system. The results reveal that Philadelphia citizens do have distinct opinions, in that a majority of participants discussed several contributing fac...