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Article
Publication date: 1 August 2003

Jill Slay

System security today focuses on the design of safe and secure information systems and their operation. In the analysis of any information system, whether small or large…

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Abstract

System security today focuses on the design of safe and secure information systems and their operation. In the analysis of any information system, whether small or large, one observes within it a “set of human activities related to each other so they can be viewed as a whole”. If one particularly focuses on security aspects of large information systems, and then considers the many layers of complexity comprising the human activity systems within them, it becomes apparent that one of these layers, or subsystems, is a cultural one. This paper proposes that the perspective gained on the impact of culture in such a system by the application of a systems theory, augmented by perspectives supplied by worldview theory, is helpful in designing appropriate learning, e‐commerce or other kinds of distributed environments for multicultural settings.

Details

Campus-Wide Information Systems, vol. 20 no. 3
Type: Research Article
ISSN: 1065-0741

Keywords

Article
Publication date: 1 January 2013

Angela S.M. Irwin, Jill Slay, Kim‐Kwang Raymond Choo and Lin Liu

The purpose of this paper is to examine the identity and payment method verification procedures implemented by a number of popular massively multiplayer online games…

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Abstract

Purpose

The purpose of this paper is to examine the identity and payment method verification procedures implemented by a number of popular massively multiplayer online games (MMOGs) and online financial service providers (OFSPs) to determine if the systems they currently have in place are sufficient to uncover the identities of those who may wish to use such environments to conduct money laundering or terrorism financing activity.

Design/methodology/approach

The paper investigates whether the payment instruments or methods used by account holders to place funds into their account(s) hinder or assist investigators to expose the real‐world identity of the account holder. The paper then discusses whether it is feasible and/or desirable to introduce know your customer (KYC) and customer due diligence (CDD) legislation into virtual environments and illustrates an effective KYC approach which may assist MMOGs and OFSPs to correctly identify their account holders, should legislation be put in place.

Findings

The systems currently in place by all of the MMOGs investigated are wholly inadequate to successfully establish the real‐world identities of account holders. None of the information required at the account setup stage is verified and, therefore, cannot be reliably associated with an account holder in a real‐world context. It appears that all three of the MMOGs investigated are leaving the serious matter of identity and payment method verification to the organisations that assist in the sale and purchase of their in‐world currency such as third party currency exchanges and Internet payment systems (collectively referred to as OFSPs). However, many of these OFSPs do not have adequate systems in place to successfully verify the identities of their account holders or users either. The authors' experiments show that it can be a very simple process to open accounts and perform financial transactions with all of the OFSPs investigated using publicly available or fictitious identity information and a prepaid Visa® gift card. Although all five OFSPs investigated in this research claim to verify the identity of their account holders, and may already be subject to KYC and CDD legislation, their systems may need some work to ensure that an account holder or user is accurately identified before financial transactions can take place.

Originality/value

The authors believe that the electronic KYC approach discussed in this paper deals effectively with the challenges of global reach, anonymity and non‐face‐to‐face business relationships experienced by virtual environment operators, thereby assisting in the effective detection and possible prosecution of individuals who wish to use these platforms for illicit and illegal purposes.

Article
Publication date: 7 January 2014

Angela S.M. Irwin, Jill Slay, Kim-Kwang Raymond Choo and Lin Lui

There is a clear consensus of opinion that virtual environments and virtual currencies pose a money laundering and terrorism financing threat. What is less clear, however…

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Abstract

Purpose

There is a clear consensus of opinion that virtual environments and virtual currencies pose a money laundering and terrorism financing threat. What is less clear, however, is the level of risk that they pose. This paper aims to clarify the suitability of virtual environments for conducting money laundering and terrorism financing activities.

Design/methodology/approach

A number of experiments were conducted to estimate the quantity of funds that could be moved through these environments. These experiments took into account a number of factors such as the number of accounts that would need to be opened to launder/raise a specific amount of funds, the amount of funds that could be placed within a certain timeframe and the transaction limits imposed by each of the massively multiplayer online games and online financial service providers involved in the money laundering and terrorism financing scenarios.

Findings

The findings of this research show that money laundering and terrorism financing can take place inside virtual environments. Virtual money laundering and terrorism financing offer high levels of anonymity, potentially low levels of detection, and remove many of the risks associated with real-world money laundering and terrorism financing activity. However, this comes at the cost of ease, time and, in some cases, the amount of funds laundered. Large sums (millions of dollars) can be laundered in virtual environments, but this exponentially increases the level of effort involved in setting up accounts and placing, layering and integrating funds.

Originality/value

A number of authors have described potential virtual money laundering scenarios, but some of these are out-of-date due to closed loopholes, all are rudimentary and make no attempt to discuss the practicality or feasibility of using these scenarios. This research addresses those issues.

Details

Journal of Money Laundering Control, vol. 17 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 6 May 2014

– This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds his own impartial comments and places the articles in context.

Findings

The findings of this research show that money laundering and terrorism financing can take place inside virtual environments. Virtual money laundering and terrorism financing offer high levels of anonymity and potentially low levels of detection, and remove many of the risks associated with real-world money laundering and terrorism financing activity. However, this comes at the cost of ease, time and, in some cases, the amount of funds laundered. Large sums (millions of dollars) can be laundered in virtual environments, but this exponentially increases the level of effort involved in setting up accounts and placing, layering and integrating funds.

Practical implications

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

Originality/value

The briefing saves busy executives and researchers’ hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and an easy-to digest format.

Details

Strategic Direction, vol. 30 no. 6
Type: Research Article
ISSN: 0258-0543

Keywords

Article
Publication date: 1 January 2012

Angela Samantha Maitland Irwin, Kim‐Kwang Raymond Choo and Lin Liu

The purpose of this paper is to measure the size of the money laundering and terrorism financing problem, identify threats and trends, the techniques employed and the…

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Abstract

Purpose

The purpose of this paper is to measure the size of the money laundering and terrorism financing problem, identify threats and trends, the techniques employed and the amount of funds involved to determine whether the information obtained about money laundering and terrorism financing in real‐world environments can be transferred to virtual environments such as Second Life and World of Warcraft.

Design/methodology/approach

Analysis of 184 Typologies obtained from a number of anti‐money laundering and counter‐terrorism financing (AML/CTF) bodies to: determine whether trends and/or patterns can be identified in the different phases of money laundering or terrorism financing, namely, the placement, layering and integration phases; and to establish whether trends and/or behaviours are ubiquitous to a particular money laundering or terrorism financing Type.

Findings

Money launderers and terrorism financers appeared to have slightly different preferences for the placement, layering and integration techniques. The more techniques that are used, the more cash can be successfully laundered or concealed. Although terrorism financers use similar channels to money launderers, they do not utilise as many of the placement, layering and integration techniques. Rather, they prefer to use a few techniques which maintain high levels of anonymity and appear innocuous. The sums of monies involved in money laundering and terrorism financing vary significantly. For example, the average maximum sum involved in money laundering cases was AUD 68.5M, as compared to AUD 4.8 for terrorism financing cases.

Originality/value

This paper provides some insight into the relationship between predicate offence, the predominant techniques utilised in carrying out that offence and the sums of money involved.

Details

Journal of Money Laundering Control, vol. 15 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 6 July 2012

Angela Samantha Maitland Irwin, Kim‐Kwang Raymond Choo and Lin Liu

The purpose of this paper is to show how modelling can be used to provide an easy‐to‐follow, visual representation of the important characteristics and aspects of money…

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Abstract

Purpose

The purpose of this paper is to show how modelling can be used to provide an easy‐to‐follow, visual representation of the important characteristics and aspects of money laundering behaviours extracted from real‐world money laundering and terrorism financing typologies.

Design/methodology/approach

In total, 184 typologies were obtained from a number of anti‐money laundering and counter‐terrorism financing (AML/CTF) bodies to determine the common patterns and themes present in the cases involved. Financial flows, transactions and interactions between entities were extracted from each of the typologies and modelled using the Unified Modelling Language (UML) features within Microsoft Visio.

Findings

The paper demonstrates how complex transactional flows and interactions between the different entities involved in a money laundering and terrorism financing case can be shown in an easy‐to‐follow graphical representation, allowing practitioners to more easily and quickly extract the relevant information from the typology, as opposed to reading a full text‐based description. In addition, these models make it easier to discover trends and patterns present within and across Types and allow money laundering and terrorism financing typologies to be updated and published to the wider international AML/CTF community, as and when new trends and behaviours become apparent.

Originality/value

A set of models have been produced that can be extended every time a new scenario, typology or Type arises. These models can be held in a central repository that can be added to and updated by AML/CTF practitioners and can be referred to by practitioners to help them identify whether the case that they are dealing with fits already predefined money laundering and terrorism financing behaviours, or whether a new behaviour has been discovered. These models may also be useful for the development of money laundering and terrorism financing detection tools and the training of new analysts or practitioners. The authors believe that their work goes some way to addressing the current lack of formal methods and techniques for identifying and developing uniform procedures for describing, classifying and sharing new money laundering and terrorism financing with the international AML/CTF community, as and when they happen, in a simple but effective manner.

Book part
Publication date: 30 October 2009

Lisa K. Hussey

Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of…

Abstract

Although there is great potential for diversity, library and information science (LIS) is a relatively homogenous profession. Increasing the presence of librarians of color may help to improve diversity within LIS. However, recruiting ethnic minorities into LIS has proven to be difficult despite various initiative including scholarships, fellowships, and locally focused programs. The central questions explored in this research can be divided into two parts: (1) Why do ethnic minorities choose librarianship as a profession? (2) What would motivate members of minority groups to join a profession in which they cannot see themselves?

The research was conducted through semi-structured, qualitative interviews of 32 ethnic minority students from one of four ethnic minority groups (African American, Asian American, Hispanic/Latino, and Native American) currently enrolled in an LIS graduate program. Eleven themes emerged from the data: libraries, librarians, library work experience, LIS graduate program, career plans and goals, education and family, support, mentors, ethnicity and community, acculturation, and views of diversity.

The findings seem to support many assumptions regarding expectations and career goals. The findings related to libraries, librarians, mentors, and support illustrate that many recruitment initiatives are starting in the right place. However, the most noteworthy findings were those that centered on identity, acculturation, and diversity because they dealt with issues that are not often considered or discussed by many in the profession outside of ethnic minority organizations.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-580-2

Article
Publication date: 1 June 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 6/7
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating…

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Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Gender and Contemporary Horror in Comics, Games and Transmedia
Type: Book
ISBN: 978-1-78769-108-7

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