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This paper aims to consider the problems related to criminal legal characteristics of the crime objective and to analyze specific features of the crime objective as the subjective aspect of crime.

Research methodology used in studying the criminal legal characteristics of the crime objective was based on the dialectical method of scientific cognition of the social and legal phenomena, its laws and categories. The author used general scientific research methods, systematic, historical, logical and functional, and observation, analysis, comparison and the empirical sociological method.

Definition of the crime objective as one of the subjective aspects related to the socially dangerous act will be helpful to detect the real causes of crime and to apply the right type and term of punishment. The crime objective should be understood as the important, well-defined features of conscious mental image of the future desired result, which determines the orientation and order of various actions aimed at crime commitment.

The paper substantiated the need to determine crime objective as one of the signs of the subjective aspect of crime. This will reveal the real causes of crime and apply the right type and term of punishment. It was established that the crime objective was a psychological phenomenon, and the question of its analysis and study had to be settled with regard to psychology and criminology, which will influence its cognition. The paper provided a definition of crime objective. Based on a scientific approach to the theoretical definition of the objective in the criminal law and the place in the subjective aspect of crime, the author presumed that crime objective had to be regarded as an optional feature of the subjective aspect of crime.

In today’s world, the prevention and detection of corruption offences are becoming increasingly important. The most important tasks are to create an intolerant public attitude towards this phenomenon, to monitor it in dynamics and to develop new ways of combating it, responding to the development and improvement of criminal techniques. The purpose of this paper is to study the practice of introducing e-customs, the possible prospects related to the creation of an intellectual customs office.

An analytical method was used, including the study of scientific literature and publications, current legislation, statistics, customs plans and practices and foreign experience.

It is indicated that the variability of the nature and methods of committing crimes in the context of the Fourth Industrial Revolution makes it appropriate to formulate corruption as a formal offence.

This study may be of use to students and academics, as well as practitioners in customs, law enforcement agencies and legislative bodies.

Suggestions have been made to improve approaches to planning work towards digitalisation in the customs sector, in terms of analysing and considering the potential for corruption-proneness and anti-corruption potential of innovations, exploring the use of blockchain for conducting procedures, maintaining registers and other record-keeping systems.

The purpose of this paper is dedicated to the features of subjects of official crimes in commercial organizations in accordance with the laws of Italy and Russia.

Based on the study of Russian and Italian legislation, it was revealed that the Italian criminal law provides for a more extensive system of the criminal law provisions on liability for corporate economic crimes.

These norms are in various normative legal acts (civil legislation, separate legislative acts). In the Russian criminal legislation, the norms in the sphere of corporate crimes in the sphere of economy are systematized and are located in a separate chapter of the Criminal Code of the Russian Federation. At the same time, the list of acts for which liability is provided is significantly narrower than in the Italian criminal law.

In general, the institute of criminal liability for subjects of economic crimes with special features is adopted and developed as in the Russian criminal law as in the Italian criminal law. The existence of this institution shows the awareness by legislators of the increased danger to the society of such persons’ actions owing to the fact that the existence of the official status, special powers of certain duties or the lack of an appropriate indication on the contrary allows such a person to commit an act that is not available to other persons.

Describes the auditor′s responsibility in the expanding arena of computer‐related criminal activity within the organization and the organization′s liability for criminal activity. Formulates professional standards of conduct from these definitions of responsibility, both for the auditor and for the organization.

Russia‐related money laundering is often mentioned in the international press and reports of government agencies as a serious problem in international financial and banking security. However, very few publications study the problem in detail. Particularly scarce are those which reveal the roots of the phenomenon, its real spread and relevance, as well as techniques and laundering schemes. Knowledge is also very limited about how Russian authorities and law enforcement agencies are combating the legalisation of illicit funds. The goal of this article is to look at the problem of Russia‐related money laundering comprehensively, offering the reader the vision of someone in the battlefield, rather than that of a detached observer.

Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency is emerging as a building block and as an indispensable concomitant of stakeholder paradigm. The crux of a Hyper-Transparent organization is trust. The new paradigm requires substituting translucent and opaque business practices with fully transparent ones under which lasting trust can be built between the organization and its stakeholders. However, the nub of the stakeholder paradigm is the changes inside the organizations as well as changes in relation to their external environment, and transparency is both a driver and a resultant of these changes. Transparency is an integral part of corporate social responsibility debate and an eristic issue for the stakeholders. Moreover, Hyper-Transparency empowers the stakeholders to considerably influence the decision making sphere. In this chapter, transparency, its drivers and tools as well as the power of stakeholders in the new age of Hyper-Transparency alongside a number of case studies are presented.

This paper aims to analyze the scholarly approach to examine the issues at the intersection of intellectual property rights (IPRs) and human rights (HRs) and ways to address, to examine broad categories of approaches used by the scholars in examining this conflict, their justification and to provide concrete directions for HRs framework of intellectual property.

The study conducted systematic literature review of 94 research articles published between 1996 and 2021, focusing on cross roads between IPRs and HRs.

The in-depth content analysis of 94 published research papers revealed the polarization of scholarly opinion on the HRs perspective of IPRs.

Very limited efforts were made in past to synthesize and organize scholarly research on the conflict between IPRs and HRs covering the right to education, to access information, to food, etc. besides the right to health care. This study synthesized and analyzed the scholarly research on the crossroad between IPRs and HRs, revealed critical conflict areas and collated the justifications of opposing approaches to provide inputs to international organizations, policymakers and governments for the enforcement of IPRs from the perspective of HRs.

The purpose of this paper is to paint a general picture of the asset confiscation regimes used in Europe and to outline potential challenges, practical and related to issues of principle, associated with the current development with regard to the confiscation of the proceeds of crime and criminals’ proceeds.

The paper endeavours to analyse the various steps of the confiscation process, and the various approaches to the confiscation of proceeds of crime and criminals’ proceeds from a holistic perspective. The findings of the paper are based on a literature review along with a legal analysis of the existent legal frameworks.

It is suggested that the efficiency of asset confiscation should be looked at from a holistic perspective involving the entire confiscation process, and not only focus on the confiscation powers awarded to the courts. Challenges relating to efficiency exist along the entire process, from the stage of financial investigations to the enforcement stage. Some of the methods used for confiscating criminal proceeds are becoming very far-reaching and raise concerns related to basic principles of criminal law and criminal procedural law.

This paper is not based on empirical research relating to, for example, the efficiency of confiscation. More empirical research would, however, be welcome in this field.

The paper suggests that the efficiency of asset confiscation is contingent on the entire confiscation chain functioning efficiently. Before new and more repressive measures are introduced, the existing legal framework should be fully deployed and the concrete needs for new tools clearly delineated.

The paper analyses confiscation with a view to the entire chain rather than merely looking at a particular confiscation scheme.

This paper advances the argument that misappropriation of public funds should be construed as illicit financial flows (IFFs) which, undoubtedly, have an adverse effect on the realisation of the right to development. Furthermore, by detailing the nature of IFFs, this paper aims to demystify the shallow understanding of what is IFF or what are IFFs and why misappropriation of public funds should be seen in that light.

This paper examines and interrogates the different judgements that have been delivered in cases tried and finalised by the special criminal court (SCC). With viewpoints that are backed by a theoretical understanding of Cameroonian criminal law in particular and criminal law in general, an analysis of the underlying intentions, motives and trajectories in the commission of misappropriation of public funds corroborate the view that the offence must be construed as IFFs. The data used in this paper are primary.

A few pertinent findings were made in the course of this research. Firstly, the offence of misappropriation of public funds and IFFs are not distinct, and any effort to limit the use of “funds” to finances will ultimately miss the point as property with financial value will definitely amount to funds. Secondly, through misappropriation of public funds/property, IFFs have been committed based on the trends and figures disclosed in the judgements of the SCC. Finally, the right to development requires resources and by stealing public funds, resources are deprived, thereby compromising the realisation of development and the right to development.

This paper examines the impact of IFFs on the right to development within the context of Cameroon. By diagnosing the definition of the crime of misappropriation of public property or funds, the paper argues that such an offence must be seen as IFFs given its nature, the motive and intention underlying its perpetration. By taking such perspectives, this paper not only adds to the literature thereon but further brings in new perspectives on those aspects of Cameroonian criminal law.