scholarly journals Capital and Wealth Estimates

2020 ◽  
pp. 61-80
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Data Availability ◽  
Data Sources ◽  
Critical Survey ◽  
High Quality ◽  
Core Element ◽  
Financial Flows ◽  
Partial Data ◽  
Illicit Financial Flows ◽  
High Degree

Capital account-based estimates form an important part of the literature on the scale of illicit financial flows (IFF), along with related approaches to estimate the scale of wealth held offshore and undeclared for tax purposes. This chapter provides a critical survey of the leading estimates. It is clear that offshore wealth is both a significant element in IFF, and offers a valuable avenue to construct indicators of scale. At the same time, however, current estimates of this deliberately hidden quantum are characterised by a high degree of uncertainty, or are based on necessarily partial data sources. But the importance of the area and the relatively high quality of estimates, combined with reasons to expect improving data availability, suggest that offshore wealth should form a core element of IFF scale indicators.

scholarly journals Trade Estimates

2020 ◽  
pp. 27-60
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Future Development ◽  
Step Change ◽  
Data Availability ◽  
Critical Survey ◽  
Financial Flows ◽  
Trade Off ◽  
Current State ◽  
Trade Offs ◽  
Illicit Financial Flows

International trade plays an important role in some of the most prominent studies aimed at estimating the scale of illicit financial flows (IFF). This chapter provides a critical survey of the leading estimates of trade-based IFF, addressing separately the strengths and weaknesses of methodologies that rely on data at the country, commodity and transaction level. The current state of data availability makes a trade-off between coverage and quality of estimation inevitable, and at present no approach in this area yields sufficiently a strong, global series. There are a number of promising areas for future development, but unfortunate trade-offs will remain unless there is a step change in data availability.

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.

CHARACTERIZATION AND ELECTRICAL PROPERTIES OF ALIGNED CARBON NANOTUBES WITH HIGH ASPECT RATIO

2011 ◽  
Vol 10 (01n02) ◽  
pp. 23-28
Author(s):  
RAVI BHATIA ◽  
V. PRASAD ◽  
M. REGHU
Keyword(s):  
Electron Microscopy ◽  
Carbon Nanotubes ◽  
Aspect Ratio ◽  
Multiwall Carbon Nanotubes ◽  
High Quality ◽  
Transmission Electron Microscopy Analysis ◽  
Transmission Electron ◽  
Electron Microscopy Analysis ◽  
High Degree

High-quality multiwall carbon nanotubes (MWNTs) were produced by a simple one-step technique. The production of MWNTs was based on thermal decomposition of the mixture of a liquid phase organic compound and ferrocene. High degree of alignment was noticed by scanning electron microscopy. The aspect ratio of as-synthesized MWNTs was quite high (more than 4500). Transmission electron microscopy analysis showed the presence of the catalytic iron nanorods at various lengths of MWNTs. Raman spectroscopy was used to know the quality of MWNTs. The ratio of intensity of the G-peak to the D-peak was very high which revealed high quality of MWNTs. Magnetotransport studies were carried out at low temperature and a negative MR was noticed.

scholarly journals PERAN GURU BERLATARBELAKANG PENDIDIKAN BERBEDA DALAM PERKEMBANGAN MOTIVASI BELAJAR SISWA

2021 ◽  
Vol 22 (2) ◽  
pp. 168-190
Author(s):  
Zuhri Fahruddin
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Learning Motivation ◽  
Data Sources ◽  
Primary Data ◽  
High Quality ◽  
Secondary Data Sources ◽  
Depth Interviews

Abstract: The learning carried out by the teacher in the classroom must develop the quality of learning, one of which is learning motivation, students who are not passionate about learning are not optimal and of high quality, from this goal the reality is still far from expectations, many students are not aware of the importance of studying seriously, there is no passion study, there is no fun in the study room. The sampling technique used is Census Sample (Sample Saturated), while criterion-based selection is used when conducting qualitative research, 30 students as primary data sources, two teachers as secondary data sources. Data collection techniques using in-depth interviews, observation, documentation and questionnaires, while data analysis by reducing data, presenting data, drawing conclusions and verification by means of research stages I and II students and teachers with a Da'wah educational background, stage III and IV student informants and teachers with PAI educational background.

How Countries Should Share Tax Information

2019 ◽  
pp. 303-322
Author(s):  
Arthur J. Cockfield
Keyword(s):  
Human Rights ◽  
Transaction Costs ◽  
Tax Evasion ◽  
Academic Support ◽  
Tax Planning ◽  
High Quality ◽  
Financial Flows ◽  
Optimal Outcomes ◽  
Illicit Financial Flows ◽  
International Tax

This chapter looks at exchange of information (EOI) policies, proposing several ways to make EOI policies fairer and more efficient, so as to maximize their potential to reduce illicit financial flows and curb abusive tax practices that undermine human rights. While there appears increasing policy and academic support for EOI initiatives that promote global financial transparency, the current international tax regime, with its high transaction costs for taxpayers and tax authorities, does not seem particularly amenable to producing optimal outcomes. The chapter then emphasizes how, to promote enforceability, the ideal EOI system delivers high-quality tax information while providing needed legal protections for taxpayer privacy. The exchange and usage of high-quality tax information would reduce transaction costs for tax authorities as they could more readily identify taxpayers engaged in offshore tax evasion and aggressive international tax planning.

Effect of quality of governance on the relationship between illicit financial flows and economic growth

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hazlina Mohd Padil ◽  
Eley Suzana Kasim ◽  
Fazlida Mohd Razali ◽  
Ruhaya Atan ◽  
Haziq Aminullah
Keyword(s):  
Economic Growth ◽  
Measurement Theory ◽  
Empirical Support ◽  
Financial Flows ◽  
Content Type ◽  
Illicit Financial Flows ◽  
Quality Of Governance ◽  
Asean Countries ◽  
The Relationship

Purpose The purpose of this paper is twofold. First, the study aims to examine the direct effect of illicit financial flows (IFF) and quality of governance (QoG) on economic growth. Second, this study seeks to examine the moderating effect of QoG on the economic consequences of IFF. Design/methodology/approach This study collected data from nine The Association of Southeast Asian Nations (ASEAN) countries for the period of 10 years from 2008 to 2019. The study concerned an analysis of the testing of a conceptual framework which based on secondary data which may lack a comprehensive substantiation on the grounds of measurement theory. A partial least squares (PLS) modelling using the SmartPLS 3.2.8 version was used as a statistical tool to examine the measurement and structural model. Findings Key findings provide empirical support on the effect of IFF and QoG on economic growth. It also confirmed that QoG significantly moderated the relationship between IFF and economic growth by reducing the negative impact of IFF on economic growth. Practical implications Immediate corrective action needs to be implemented by policymakers of ASEAN countries to strengthen QoG to effectively curb IIF activities. Originality/value This study provides current empirical evidence on the relationship of IFF, QoG and economic growth within ASEAN countries.

scholarly journals International Corporate Tax Avoidance

2020 ◽  
pp. 81-128
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Tax Avoidance ◽  
Multinational Companies ◽  
Critical Survey ◽  
Lower Income ◽  
Corporate Tax ◽  
Profit Shifting ◽  
Methodological Innovation ◽  
Financial Flows ◽  
Illicit Financial Flows ◽  
Lower Income Countries

exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical survey of the leading estimates, highlighting the range of methodological innovation and alternative data. While the global range of estimated revenue losses is wide (between around $200bn and $600bn a year), consistent findings include that it is only a handful of jurisdictions that benefit from profit shifting at the expense of all others; and that lower-income countries lose the highest share of current tax revenues. While there is no single, perfect estimate in the literature, it does point the way to a potential indicator for the UN target.

scholarly journals New Proposals for IFF Indicators in the Sustainable Development Goals

2020 ◽  
pp. 144-171
Author(s):  
Alex Cobham ◽  
Petr Janský
Keyword(s):  
Economic Activity ◽  
National Level ◽  
Multinational Companies ◽  
Data Availability ◽  
Financial Flows ◽  
The Sustainable Development ◽  
First Case ◽  
Development Goals ◽  
Two Measures ◽  
Illicit Financial Flows

The search for indicators for the UN target to reduce illicit financial flows (IFF) is complicated by data issues and the difficulties of estimating what is deliberately hidden. In this chapter, we propose our two preferred indicators, that address instead the measurable consequences of IFF. In this chapter we lay out the two measures, and evaluate their strengths and weaknesses including in respect of data availability and potential work-arounds at national level. Both measures use relatively newly available data to establish scale: in the first case, the scale of the misalignment between where multinational companies carry out their economic activity, and where they are ultimately able to declare the resulting profit; and in the second case, the scale of offshore wealth which is undeclared to tax authorities.

scholarly journals Improvement of the soybean harvesting process as a way to increase the quality of seeds

2019 ◽  
pp. 71-75
Author(s):  
I. M. Prisyazhnaya ◽  
M. O. Snegovsky ◽  
S. P. Prisyazhnaya
Keyword(s):  
Biological Diversity ◽  
Soybean Seeds ◽  
High Quality ◽  
New Device ◽  
Operating Modes ◽  
Grain Moisture ◽  
Harvesting Process ◽  
High Degree ◽  
Grain Losses

The quality of seeds is the most important factor in increasing the yield of agricultural crops, including soybean. However, on the average, up to 2025% of soybean seeds, sown in the Amur re-gion, are substandard. At the same time, one of the main reasons for the decline in the quality of seed material is significant crushing and damage of soybean during harvesting and processing. Up to 10 different marks of combines, which allow a high degree of crushing of bunker grain, are used in harvesting soybean in the Amur region. The crushing of grain by combines of different marks varies in the range from 6,9 to 15,1 percent. Combines of Russian and foreign production are mainly single-drum by design and collect the threshed soybean grain in one bunker, while they do not separate seeds according to the biological diversity inherent in soybean. As a result, soybean yield losses reach 2,7-3,3 c/ha. In order to reduce grain losses from the crushing and obtaining high-quality seeds, a new device, based on a two-stage threshing combine with double-flow cleaning and with two bunkers, has been developed. The study of the operating modes of the threshing and separating device for threshing, separation and damage of soybean seeds along the length of the combine thresher was carried out in order to select and preserve the part of the biologically valuable and high-quality soybean seeds from the crushing during combine harvesting of soybean with reduced grain moisture (less than 12%). The conducted research with the use of the complete factorial experiment method and processing the results made it possible to create mathematical models of separation and seed damage, on the basis of which a nomogram was built to determine separation and the content of damaged soybean seeds, which are obtained in the zone of the first drum, depending on the techno-logical adjustments of the threshing apparatus, grain feed and grain moisture.

International Efforts to Combat Corruption

2021 ◽  
pp. 494-515
Author(s):  
Mathis Lohaus ◽  
Ellen Gutterman
Keyword(s):  
Soft Law ◽  
Future Research ◽  
Transnational Advocacy ◽  
International Treaties ◽  
Financial Flows ◽  
Advocacy Campaigns ◽  
Illicit Financial Flows ◽  
And Behavior ◽  
The Impact

Attempts to improve the domestic quality of government often involve international arrangements and the fight against corruption is a prominent example. Since the 1990s, anticorruption pledges, international treaties, soft law arrangements, transnational advocacy campaigns, and other commitments have proliferated to control bribery and corruption in a range of contexts. This chapter surveys the literature on the emergence and characteristics of these various initiatives and provides an overview of what is known about their impacts on policy and discourse, law, and behavior. While empirical evidence on the impact of international anticorruption efforts is mixed, existing studies and directions for future research suggest that the quality of government in highly developed states is crucial when it comes to controlling transnational business bribery, money laundering, and other illicit financial flows.

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