scholarly journals History and overview of ‘IFF’

2020 ◽  
pp. 7-24
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Financial Flows ◽  
History Of ◽  
Development Goals ◽  
Illicit Financial Flows ◽  
Definition Of ◽  
Lower Income Countries ◽  
Financial Secrecy ◽  
Political Priority

This chapter provides a history of the rise of the term ‘illicit financial flows’ (IFF), and the emergence since 2000 of a global tax justice movement. As a broad umbrella term, the phrase was useful in ensuring the political consensus behind the establishment of a target to curtail IFF in the UN Sustainable Development Goals. But that consensus has hidden, to some extent, disagreements over the relative priorities—from the old view of corruption as a problem predominantly of lower-income countries, to the more recent recognition of the central role of typically high-income financial secrecy jurisdictions. Disagreements over political priority have played out as disputes over the definition of IFF, and over the quality of estimates of scale. This chapter provides a comprehensive typology of IFF, and summarises the evidence on the importance of the phenomenon for human development.

scholarly journals Recharacterizing Corruption to Encompass Illicit Financial Flows

AJIL Unbound ◽  
2019 ◽  
Vol 113 ◽  
pp. 336-340 ◽  
Author(s):  
James Thuo Gathii
Keyword(s):  
Multinational Corporations ◽  
Transfer Pricing ◽  
Public Officials ◽  
Financial Flows ◽  
Development Agenda ◽  
Role Of The State ◽  
Illicit Financial Flows ◽  
Definition Of ◽  
Private Actors

Anticorruption treaties generally define corruption as the abuse of entrusted power for private gain. As such, global anticorruption efforts primarily target transactions involving the bribery of governmental officials. The definition excludes transactions in which multinational corporations deprive developing states of revenue by failing to pay taxes and other monies due. Yet such transactions are equally injurious to the development agenda of poor states. This essay argues that corruption should be redefined to encompass illicit financial flows, a term used by a growing network of tax and economic justice groups to refer to money that is “illegally earned, transferred or used.” Transactions such as trade misinvoicing, base-erosion, and abusive transfer pricing to illegally earn additional income undermine the ability of poor states to raise revenue for development. Expanding the definition of corruption would create a more realistic picture of the role of corporate actors and their involvement in corrupt and illicit dealings. It would also bring equivalency to the treatment of corporate actors and public officials. By focusing on illicit dealings involving corporate actors, this essay challenges the partial definition of corruption adopted in the heyday of the Washington Consensus, when skepticism about the role of the state, rather than of private actors, prevailed.

scholarly journals Conclusion

2020 ◽  
pp. 172-182
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
National Policy ◽  
Financial Flows ◽  
The Sustainable Development ◽  
Development Goals ◽  
Illicit Financial Flows

This book asks: Which flows fall under the umbrella term, ‘illicit financial flows’ (IFF)? How will progress in reducing them be measured? How will that progress be achieved? And who is ultimately accountable? In this closing chapter, we summarise the findings of the volume on these questions, including in respect of the quality of existing estimates, their methodology and data and the likely scope for progress; and on the potential for scale and non-scale indicators of illicit financial flows for global targets, including the Sustainable Development Goals, and for national policy prioritisation. With political progress on the SDG target likely to be difficult, we also identify other opportunities to move the IFF agenda forward in the UN context.

scholarly journals Estimating Illicit Financial Flows

2020 ◽  
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Market Regulation ◽  
Critical Survey ◽  
Financial Flows ◽  
Illicit Flows ◽  
Development Goals ◽  
Illicit Financial Flows ◽  
Proceeds Of Crime ◽  
Quality Of Governance ◽  
Company Accounts

Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreement on how that target should be monitored—to say nothing of how it will be achieved. The term ‘illicit financial flows’ covers a range of corrupt practices, aimed at obtaining immunity or impunity from criminal law, from market regulation and from taxation. Illicit flows occur through many different channels, whether they involve laundering the proceeds of crime, for example, or shifting the profits of multinational companies. There are two consistent features. First, illicit flows are deliberately hidden. These cross-border movements of assets and income streams depend on a set of common tools including opaque company accounts, legal vehicles for anonymous ownership, and the secrecy jurisdictions that provide these services. Second, the overall effect of illicit flows is to reduce the revenue available to states, and to weaken the quality of governance—so there is less money to support human development, and it is less likely to be spent well. In this book, two of the economists most closely involved in the process to develop UN indicators of illicit financial flows offer a critical survey of the existing data and methodologies, identifying the most promising avenues for future improvement and setting out their own proposals.

scholarly journals Standard Quality Banking Services of Islamic Banks

2018 ◽  
Vol 8 (1) ◽  
pp. 301
Author(s):  
Haneen A. Al-Khawaja ◽  
Barjoyai Bardai
Keyword(s):  
Islamic Law ◽  
Theoretical Aspect ◽  
Islamic Banking ◽  
Islamic Banks ◽  
High Confidence ◽  
Banking Services ◽  
Standard Quality ◽  
Definition Of

This research discusses in detail the theoretical aspect of the quality standards of banking services of traditional Islamic banks. The criterion of "Shari'ah Compliance" was added by the researcher to the importance and role of dealing with Islamic banks, the definition of this standard and its importance, how to test it for banks as well as how, without the legitimate commitment of these banks to what is classified as Islamic from the foundation, we focus on the importance of the existence of a legal commitment to any Islamic bank to achieve the quality of Islamic banking services of high quality in accordance with Islamic law and laws to achieve a high confidence in the customers who belong to him and deal with his Conspiracy.

The Rise and Fall of the French Agences de l’Eau: From German-Type Subsidiarität to State Control

2018 ◽  
Vol 04 (03) ◽  
pp. 1850013 ◽  
Author(s):  
Bernard O. Barraqué ◽  
Patrick Laigneau ◽  
Rosa Maria Formiga-Johnsson
Keyword(s):  
River Basin ◽  
River Basin Management ◽  
State Control ◽  
Integrated Water Management ◽  
Water Users ◽  
Basin Scale ◽  
History Of ◽  
Definition Of ◽  
Administrative Elites

The Agences de l’eau (Water Agencies) are well known abroad as the French attempt to develop integrated water management at river basin scale through the implementation of the Polluter Pays Principle (PPP). Yet, after 30 years of existence, environmental economists became aware that they were not implementing the PPP, and therefore were not aiming at reducing pollution through economic efficiency. Behind the purported success story, which still attracts visitors from abroad, a crisis has been recently growing. Initially based on the model of the German (rather than Dutch) waterboards, the French system always remained fragile and quasi-unconstitutional. It failed to choose between two legal, economic and institutional conceptions of river basin management. These principles differ on the definition of the PPP, and on the role of levies paid by water users. After presenting these two contrasting visions, the paper revisits the history of the French Agences, to show that, unwilling to modify the Constitution to make room for specific institutions to manage common pool resources, Parliament and administrative elites brought the system to levels of complexity and incoherence which might doom the experiment.

scholarly journals Gender and Rural History: A Roundtable

2021 ◽  
Author(s):  
Ana Cabana ◽  
Colin R. Johnson ◽  
Henry French ◽  
Leen Van Molle
Keyword(s):  
Rural History ◽  
Gender Category ◽  
History Of ◽  
Definition Of

The aim of this debate article is to promote a discussion of a historiographical nature (not ideological, not political) about the meaning, place and role of gender in both the rural past and the rural historiography. The discussion revolves around a variety of questions, ranging from the relevance, the opportunity and the very history of the use of gender category in rural history, to the analysis of gender (im)balances in the community of historians working in this broadly defined field of studies, not to mention the very definition of what is meant by gender. These and other related topics, for which there are no single or definitive answers, are debated here in a roundtable format.

Legal, Regulatory, and Institutional Framework of Water and Sanitation Services in the Eastern and Southern Africa Region

2021 ◽  
Author(s):  
Yvonne Magawa
Keyword(s):  
Southern Africa ◽  
Service Provision ◽  
Service Providers ◽  
Disease Outbreaks ◽  
Sanitation Services ◽  
Regulatory Cooperation ◽  
Development Goals ◽  
Eastern And Southern Africa

Deteriorating quality of service provision and disease outbreaks (such as cholera) led to the institution of water supply and sanitation (WSS) sector reforms in Eastern and Southern Africa region in the 1990s. The realization of the urgent need to improve the performance of the sector, especially as related to health impacts, resulted in the formulation of new policy and legal and institutional frameworks to reorganize the sector and establish regulators who could address networked and nonnetworked WSS systems. Regulators as policy implementers have the delicate role of balancing the interests of government, service providers, and consumers. Decision- makers continue to design, implement, and evaluate the outcomes associated with new frameworks. Regional regulatory cooperation can accelerate improvements in service provision to meet the United Nations Sustainable Development Goals through development of common frameworks and approaches for WSS that can be adapted to unique country situations.

Brain Death

2017 ◽  
Author(s):  
Anupamaa Seshadri ◽  
Ali Salim
Keyword(s):  
Brain Death ◽  
Apnea Test ◽  
Brainstem Reflex ◽  
Practice Parameters ◽  
Confirmatory Tests ◽  
History Of ◽  
Pediatric Populations ◽  
Definition Of

The concept of “brain death” is one that has been controversial over time, requiring the development of clear guidelines to diagnose and give prognoses for patients after devastating neurologic injury. This review discusses the history of the definition of brain death, as well as the most recent guidelines and practice parameters on the determination of brain death in both the adult and pediatric populations. We provide specific and detailed instructions on the various clinical tests required, including the brain death neurologic examination and the apnea test, and discuss pitfalls in the diagnosis of brain death. This review also considers the most recent literature and guidelines as to the role of confirmatory tests making this diagnosis.  Key Words: apnea test, brain death, brainstem reflex, death examination

Conclusion

2017 ◽  
Keyword(s):  
National Identity ◽  
Geographical Distribution ◽  
Crucial Role ◽  
Large Scale ◽  
Small Scale ◽  
Modern History ◽  
Late Modernity ◽  
History Of ◽  
Definition Of

This chapter extends the book’s insights about nature, technology, and nation to the larger history of the modern period. While the modern nation loses its grip as a locus of identity and analysis, attempts to understand the operation, disruption, and collapse of continental and global infrastructures continue to mix the natural and the machinic in ways that define them both. Those vulnerabilities emphasize large-scale catastrophe; historiographically, they mask the crucial role of small-scale failures in the experience and culture of late modernity, including its definition of nature. Historical actors turned the uneven geographical distribution of small-scale failures into a marker of distinctive local natures and an element of regional and national identity. Attending to those failures helps not only situate cold-war technologies in the larger modern history of natural and machinic orders; it helps provincialize the superpowers by casting problematic “other” natures as central and primary.

The Role of Knowledge Management (KM) in Aged Care Informatics

Big Data ◽  
2016 ◽  
pp. 1668-1686
Author(s):  
Margee Hume ◽  
Craig Hume ◽  
Paul Johnston ◽  
Jeffrey Soar ◽  
Jon Whitty
Keyword(s):  
Knowledge Management ◽  
Management Practice ◽  
Aged Care ◽  
Social Infrastructure ◽  
Care Giving ◽  
Aged Care Facilities ◽  
Definition Of

Aged care is projected to be the fastest-growing sector within the health and community care industries (Reynolds, 2009). Strengthening the care-giving workforce, compliance, delivery, and technology is not only vital to our social infrastructure and improving the quality of care, but also has the potential to drive long-term economic growth and contribute to the Gross Domestic Product (GDP). This chapter examines the role of Knowledge Management (KM) in aged care organizations to assist in the delivery of aged care. With limited research related to KM in aged care, this chapter advances knowledge and offers a unique view of KM from the perspective of 22 aged care stakeholders. Using in-depth interviewing, this chapter explores the definition of knowledge in aged care facilities, the importance of knowledge planning, capture, and diffusion for accreditation purposes, and offers recommendations for the development of sustainable knowledge management practice and development.

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