Reflections on Rwanda’s approaches to crime related asset recovery

2018 ◽  
Vol 25 (1) ◽  
pp. 70-80
Author(s):  
Francis Dusabe
Keyword(s):  
Design Methodology ◽  
International Standards ◽  
Primary Sources ◽  
Journal Articles ◽  
Legal Research ◽  
Legal Regime ◽  
Content Type ◽  
Secondary Sources ◽  
Asset Recovery ◽  
International Conventions

Purpose In this paper, the author intends to showcase the effectiveness of the Rwandan legal regime governing criminal asset recovery. This paper aims to advocate for a need to enforce laws, which seems to be dormant, and to ensure fairness of action when confiscating or seizing assets that initially belongs to bonafide third parties. Design/methodology/approach The author assesses the effectiveness of law No. 42/2014 of 27/01/2015 governing the recovery of offence-related assets in Rwanda and compares it with established international standards provided in major conventions to which Rwanda is a party. Primary and secondary sources of legal research have been used. Primary sources include international conventions, domestic laws and case laws. Secondary sources include books, chapters, journal articles and policy papers. Findings In this paper, the author submits that the law on crime-related asset recovery suffers from strategic deficiencies and gaps and posits that the process of asset recovery should be streamlined and balanced to meet the aims of crime prevention. Originality/value This research paper is a first of its kind. Through positive criticism, it showcases that Rwanda is doing well through the establishment of relevant laws to combat crime. However, it proposes solutions to identify gaps. This paper is original and has never been published anywhere else, and all sources used have duly been recognized.

Asset recovery: a Swiss leap forward?

2017 ◽  
Vol 20 (2) ◽  
pp. 150-158 ◽  
Author(s):  
George Pavlidis
Keyword(s):  
Human Rights ◽  
Design Methodology ◽  
International Standards ◽  
Extensive Experience ◽  
Content Type ◽  
Open Source Data ◽  
Asset Recovery ◽  
Source Data ◽  
National Norms ◽  
Human Rights Standards

Purpose International asset recovery proceedings may be hindered by several obstacles, especially in the case of “failed states” or of states that experience a regime change. In this context, Switzerland, a country with extensive experience in asset recovery, attempted two legislative leaps forward, the first in 2011 and the second in 2016. The purpose of this paper is to critically examine the legislative innovations in Switzerland, with special reference to their strengths, weakness and compatibility with human rights standards. Design/methodology/approach This paper draws on legal scholarship, jurisprudence, reports and other open source data, to analyze two important legislative innovations in Switzerland [Law on the Restitution of Assets of Criminal Origin of 2010 (LRAI) and law on assets of illicit origin (LVP). Findings The two Swiss legislative initiatives that will be examined (LRAI and LVP) are innovative in nature, but serious weaknesses and obstacles to asset recovery remain unaddressed. Despite their flaws, these two legislative innovations can inspire positive change in international and national norms. They can be viewed as part of a work-in-progress for the reinforcement of asset recovery proceedings and international cooperation in this domain. Originality/value Since the new law on asset recovery (LVP) came into force (July 1, 2016), this has been the first study examining the strengths and weaknesses of the adopted text, its compatibility with human rights standards and its potential influence on international standards of asset recovery.

Analysing the moral aspect of qard: a shariah perspective

2015 ◽  
Vol 8 (2) ◽  
pp. 171-184
Author(s):  
Mohammad Abdullah
Keyword(s):  
Design Methodology ◽  
Legal Status ◽  
Contemporary Literature ◽  
Primary Sources ◽  
Content Type ◽  
Secondary Sources ◽  
Moral Aspect ◽  
Definition Of

Purpose – This paper aims to explore the moral aspect of qard (loan) from shariah perspective, and attempts to examine whether each interest-free qard is qualified for the Quranic term qard hasan (loan par excellence)? Also, the study attempts to establish the key constituents of qard hasan in the light of the primary sources of shariah, and seeks to define the legal status of the interest-free qard which fails to qualify for the “term” qard hasan. Design/methodology/approach – This study uses both the primary and secondary sources of shariah to examine the desired character of qard hasan. It employs pure qualitative paradigm to analyse and interpret the data. Findings – This study finds that in between the qard hasan and qard ribawi, there exists a third category of qard too, which neither qualifies for the former nor does fit under the definition of later. Originality/value – The findings presented in this paper illuminate the blurred line of contemporary understanding of qard hasan. The study adds original value to the corpus of contemporary literature on qard; as it collects and enumerates the ten vital conditions of qard hasan, without which, even an interest-free qard holds no virtuous sanctity in the sight of shariah.

scholarly journals CONSUMER CREDIT GRIEVANCE AND REDRESS MECHANISMS: THE MALAYSIA PERSPECTIVE

2021 ◽  
Vol 12 (Number 2) ◽  
pp. 61-88
Author(s):  
Ibtisam @ Ilyana Ilias ◽  
Rusni Hassan ◽  
Salina Kassim ◽  
Elistina Abu Bakar
Keyword(s):  
South Africa ◽  
Financial Services ◽  
Alternative Dispute Resolution ◽  
Consumer Credit ◽  
Primary Sources ◽  
Journal Articles ◽  
Legal Research ◽  
Secondary Sources ◽  
Consumer Protection Act ◽  
Fair Access

This study examines the redress mechanisms accessible to aggrieved consumers dealing with various consumer credit providers in Malaysia. The existing legal and institutional framework characterised by the piecemeal approach has led different groups of consumers to varying levels of access, which can be superior or inferior to one another. The study employs a doctrinal legal research methodology in analysing the two alternative dispute resolution bodies, namely, the Ombudsman for Financial Services, and the Tribunal for Consumer Claims. Primary sources of law, namely, the Consumer Protection Act 1999, the Financial Services Act 2013, the Financial Services (Financial Ombudsman Scheme) Regulation 2014, the Hire-Purchase Act 1967, the Moneylenders Act 1951, and the Pawnbrokers Act 1972, are meticulously analysed along with secondary sources of law that principally comprise journal articles. The study reveals disparities in terms of access to cheap and simple redress mechanisms by various categories of consumers who are aggrieved by the actions of credit providers. The position of bank consumers and those entering into credit sale is accounted for, as there are particular ADR bodies established under relevant legislations to hear their respective disputes. On the contrary, the position of those who wish to lodge claims against moneylenders, pawnbrokers or credit companies offering hire-purchase is problematic. Several recommendations are proposed to resolve this opacity inter alia by referring to the approach adopted by South Africa. This study is significant in ensuring fair access to inexpensive and hassle-free dispute resolutions for all financial consumers, irrespective of the nature of their consumer credit transactions.

Whose books? The Harvard-Yenching Institute's library and the question of academic imperialism

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liu Qing
Keyword(s):  
United States ◽  
Design Methodology ◽  
The United States ◽  
Primary Sources ◽  
Historical Study ◽  
Content Type ◽  
Historical Discourse ◽  
Secondary Sources ◽  
Chinese Scholars ◽  
Cross National

PurposeThis essay focuses on the Chinese-Japanese Library of the Harvard-Yenching Institute and examines how the Library collected and transported Chinese rare books to the United States during the 1930 and 1940s. It considers Harvard's rationale for its collection of Chinese books and tensions between Chinese scholars and the Harvard-Yenching Institute leaders and librarians over the purchase and “export” of Chinese books.Design/methodology/approachThis research is a historical study based on archival research at Harvard-Yenching Institute and the Harvard-Yenching Library, as well as careful readings of published primary and secondary sources.FindingsBy examining the debates that surrounded the ownership of Chinese books, and the historical circumstances that enabled or hindered the cross-national movement of books, this essay uncovers a complex and interwoven historical discourse of academic nationalism, internationalism and imperialism.Originality/valueDrawing upon the unexamined primary sources and published second sources, this essay uncovers a complex and interwoven historical discourse of academic nationalism, internationalism and imperialism.

Rwanda

2016 ◽  
Vol 19 (1) ◽  
pp. 21-31 ◽  
Author(s):  
Francis Dusabe
Keyword(s):  
South African ◽  
Money Laundering ◽  
Design Methodology ◽  
Economic Structure ◽  
Legal Regime ◽  
Political Will ◽  
Content Type ◽  
Secondary Sources ◽  
Development Policies ◽  
Laws And Policies

Purpose – This paper aims to assess the extent to which Rwanda is prepared to deal with the menace of money laundering, a threat that may well stunt its ambitions to build a strong economy. Design/methodology/approach – This paper used desktop research based on primary and secondary sources. It is based on a review of relevant conventions laws and policies constituting the anti-money laundering legal regime. Findings – Rwanda’s responses are not strong enough to curb the ever growing risk of money laundering. Rwandan economic structure may easily accommodate launderers, given the development policies relating to investments positive political will may help to pre-empt the increase in the crime. Originality/value – Neither academic, editorial or any work whatsoever have been conducted regarding Money Laundering in Rwanda nor has the prosecution ever submitted a case in the courts at least to pave the prosecutorial strategy in the cases of money laundering. This work is of its own and has been reviewed by well-known professors in the domain, namely, Prof Lovell Fernandez, the Director of South African Germany Center for Transnational Criminal Justice.

The accounting professional project and bank failures

2016 ◽  
Vol 22 (4) ◽  
pp. 389-412 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
Design Methodology ◽  
Financial Statements ◽  
Primary Sources ◽  
Bank Failures ◽  
Content Type ◽  
Secondary Sources ◽  
Legislative Reforms ◽  
Professional Project ◽  
Practical Implications ◽  
Selection Of

Purpose The purpose of this paper is to examine the strategies and dynamics of the fledging accounting professional project in the context of boom, bust and reform in colonial Victoria. In doing so, the study provides evidence of the association of members of the Incorporated Institute of Accountants, Victoria (IIAV) (1886) and other auditors with banks that failed during the early 1890s Australian banking crisis, and addresses the implications for the professionalisation trajectory. Design/methodology/approach The study uses primary sources, including the surviving audited financial statements of a selection of 14 Melbourne-based failed banks, reports of relevant company meetings and other press reports and commentaries, along with relevant secondary sources, and applies theoretical analysis informed by the literature on the sociology of the professions. Findings IIAV members as bank auditors are shown to have been associated with most of the bank failures examined in this study, thereby not being immune from key problems in bank auditing and accounting of the period. The study shows how the IIAV, while part of the problem, ultimately became part of a solution that was regarded within the association’s leadership as less than optimal, essentially by means of 1896 legislative reforms in Victoria, and also addresses the associated implications. Practical implications The study reveals how a deeper understanding of economic and social problems in any context may be obtainable by examining surviving financial statements and related records sourced from archives of surviving business records. Originality/value The study elucidates accounting’s professionalisation trajectory in a colonial setting during respective periods of boom, bust and reform from the 1880s until around 1896 and provides insights into the development of financial auditing practices, which is still an important topic.

Putting the Italians on bicycles: marketing at Bianchi, 1885-1955

2015 ◽  
Vol 7 (1) ◽  
pp. 133-158 ◽  
Author(s):  
Carlo Mari
Keyword(s):  
Automobile Industry ◽  
Design Methodology ◽  
Primary Sources ◽  
Brand Identity ◽  
Content Type ◽  
Bicycle Industry ◽  
Secondary Sources ◽  
Relevant Topic ◽  
A Company ◽  
Over Time

Purpose – The aim of this paper is to examine marketing practices within the bicycle industry. Design/methodology/approach – The paper utilizes both primary and secondary sources to provide a retrospective analysis of marketing strategy at the largest Italian bicycle company. Findings – The paper explains how marketing works at the Bianchi company and provides a detailed analysis of how it built its brand identity over time. Research limitations/implications – Very few primary sources were available. There was neither a company archive nor other archives. For the most part, the paper is based on secondary sources. Originality/value – The paper tries to fill the gap in current marketing literature that usually neglects the bicycle as a relevant topic, despite bicycle companies being a predecessor to the automobile industry. Moreover, the paper demonstrates that bicycle companies developed a rather sophisticated approach to marketing that is still in use.

The unexplained wealth order: a boost for Trinidad and Tobago’s fight against money laundering?

2020 ◽  
Vol 23 (2) ◽  
pp. 509-513
Author(s):  
Marie Freckleton
Keyword(s):  
Trinidad And Tobago ◽  
Money Laundering ◽  
Design Methodology ◽  
Effective Control ◽  
Content Type ◽  
Secondary Sources ◽  
Effective Implementation ◽  
Asset Recovery ◽  
Proceeds Of Crime ◽  
Practical Implications

Purpose This paper aims to explain the reasons for the introduction of unexplained wealth orders (UWOs) in Trinidad and Tobago and highlights potential obstacles to implementation. Design/methodology/approach The research is based on secondary sources. The Civil Asset Recovery and management and Unexplained Wealth Act (CARAMAUWA) (2019) and relevant reports were reviewed. Findings The CARAMAUWA provides two potentially powerful tools to confiscate the proceeds of crime. However, the UWOs have greater potential. Effective implementation will require adequate human and financial resources, as well as measures to reduce corruption. Research limitations/implications The CARAMAUWA became operational on 14 June 2019 so it was not possible to assess actual implementation. Practical implications UWO is a useful tool for controlling money laundering. Social implications Effective control of money laundering can reduce crime. Originality/value No other study has examined the reasons for the introduction of the UWO in Trinidad and Tobago and the potential challenges to implementation.

scholarly journals Proposed models for unit trust waqf and the parameters for their application

2019 ◽  
Vol 11 (1) ◽  
pp. 62-81 ◽  
Author(s):  
Syahnaz Sulaiman ◽  
Aznan Hasan ◽  
Azman Mohd Noor ◽  
Muhd Issyam Ismail ◽  
Nazrul Hazizi Noordin
Keyword(s):  
Design Methodology ◽  
Conceptual Models ◽  
Investment Strategy ◽  
Online Resources ◽  
Individual Investors ◽  
Journal Articles ◽  
Content Type ◽  
Secondary Sources ◽  
Asset Class ◽  
Unit Trust

Purpose This paper aims to present the viability of unit trust waqf (Islamic endowment) as an alternative asset class for waqf creation. Design/methodology/approach This paper starts with the conceptual exploration of the literature in the areas of waqf. The sources of the literature cover authentic sources of the Qurʾān and ḥadīth, as well as secondary sources such as books, journal articles and online resources. Findings This paper provides the conceptual framework of five models of unit trust waqf and their investment management parameters. Originality/value The novelty of this paper lies in its attempt to highlight the importance of waqf investment strategy in ensuring sustainable returns for waqf. It does so by introducing the conceptual models of unit trust waqf as viable mechanisms to pool more cash waqf from individual investors. The sustainability of the capital waqf assets in the form of unit trusts is maintained through the parameters for its application proposed towards the end of the paper.

Advertising in a regulated economy: Swedish advertisements 1760-1800

2016 ◽  
Vol 8 (4) ◽  
pp. 484-506
Author(s):  
Sofia Murhem
Keyword(s):  
Design Methodology ◽  
18Th Century ◽  
Institutional Context ◽  
Marketing Strategies ◽  
Primary Sources ◽  
International Literature ◽  
Viable Option ◽  
Content Type ◽  
Secondary Sources ◽  
The 19Th Century

Purpose The aim of this paper is to examine the nature of newspaper advertisements for goods in Stockholm newspapers in the 18th century by studying what goods were advertised, how frequently they were advertised and what marketing strategies were used. The findings are discussed in relation to results from other countries and the institutional context. Design/methodology/approach The primary sources used are three Swedish papers published in Stockholm, one national, Inrikes tidningar, and two local. Stockholms Weckobladh and Dagligt Allehanda. In all, more than 1300 advertisements were examined. In addition, a number of secondary sources were used. Findings In contrast to most other countries, the guilds held a firm grip on Sweden’s (and Stockholm’s) business life throughout the 18th century, and enforced strict restrictions on market entry. Thereby, competition was reduced, the number of tradesmen was more or less constant and the need for marketing was low. The guilds also restricted advertising. This led to marketing strategies being underdeveloped in comparison to other countries, which affected Swedish marketing and Swedish advertisements all through the 19th century. Marketing was a viable option in 18th century Sweden, but only for those not restricted by guilds and societies. Originality/value There has been very little research on 18th century Swedish marketing. The paper also illustrates the need for including the institutional context when discussing historical marketing, which often has been neglected for this period in the international literature.

Sign in / Sign up

Export Citation Format

Share Document