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Efforts to prevent and eradicate the crime of money laundering require a strong legal basis to ensure legal certainty. This paper aims to analyse law enforcement on money launderers with juridical review perspectives.

The research method used in this study is the statute approach, which is to examine all laws and regulations related to the crime of money laundering. The writing method used is the normative method, which is a type of research that uses the analysis of certain legislation.

Three new findings were discovered. In assessing the validity or validation of a business ownership or business transaction, there are at least three pieces of evidence that need to be used, namely, presence/absence of company/business registration in an official government database; the presence/absence (including the amount) of tax reported on income tax and VAT; and the presence/absence of other legal documents relating to the existence or general licensing of a business.

The results of this study are also expected to be helpful for the community, government agencies, or institutions, such as the police, to combat corruption, and money laundering. The Prosecutor's Office and the Corruption Eradication Commission (KPK) describe the handling of money laundering crimes originating from money laundering crimes.

This research can provide an overview and input for the broader community as an early warning so as not to commit money laundering crimes.

This is one of the pioneer studies looking into law enforcement on money launderers with comprehensive juridical review.

So far in these articles I have dealt with Scottish publishers of books in all lines of literature, and have not covered the subject, but the material presented is sufficient to indicate a fine record. Now I shall deal with a number of publishers of books of special character. In this case also selection is eclectic; even so it is quite significant.

Company law harmonisation is considered to be necessary for the achievement of the European Union's (EU) aim of a single market and the free movement of goods and services throughout member states. This paper aims to contribute to understanding of both business and accounting history by considering whether UK legal history can offer any insight into the process of harmonisation. First, approaches to company law in the United Kingdom and the remainder of the EU are outlined in order to identify key differences and to explain why harmonisation is desired. Secondly, the UK position is considered and historical attempts to lessen legal differences between Scots and English mercantile laws are then examined, focusing on harmonisation attempts. Finally, by reflecting on the UK experience, implications for the EU company law harmonisation programme are drawn.

This paper aims to critically examine whether it is timely and actionable for the European Union (EU) to adopt a global sanctions regime against corruption and how such a regime can be designed to maximise its efficiency. This paper argues that developing such a dedicated framework is necessary, feasible and supportive of the international fight against corruption and the efforts to enhance the recovery of corruption proceeds.

This paper draws on reports, legislations, legal scholarships and other open-source data on global sanctions against corruption and the recovery of corruption proceeds.

This paper argues in favour of a dedicated global sanctions regime against corruption, which is necessary to mitigate significant risks for the EU internal market.

To the best of the authors’ knowledge, this study is one of the first to examine recent legislative developments, such as the EU Global Human Rights Sanctions Regime and the UK Global Anti-Corruption Sanctions Regulations, and the possible development of an EU-dedicated global sanctions regime against corruption with strong asset recovery components.

Just as the films that we see are conceived in specific economic, political and cultural contexts, so scholarship is produced within determined situations. This chapter notes some of the driving forces which have led to the emergence of law and film as an area of extensive and very diverse scholarship in the past decade. Whilst these factors have shaped the nature and extent of this work it should be noted that changes in both legal professional interests, academic criteria and within the culture industry mean that we can expect shifts in the nature and patterns of scholarship in the future. These may not, however, be the ones called for by other commentators (Moran, Sandon, Loizidou, & Christie, 2004; Sarat, Douglas, & Umphrey, 2005).

The COVID-19 pandemic has brought profound changes to all sectors of society including the construction sector. The main purpose of this study is to explore and provide insights into the impact and changes that have occurred in the construction sector due to COVID-19 and to present a mitigation framework to minimize the effects.

The scope of this study is limited to peer-reviewed articles in Scopus or Web of Science indexed journals. A systemized review was performed with bibliometric and content analyses of articles related to the impact of COVID-19 on the construction sector.

Through content analysis, the main topics discussed in the selected articles were grouped into 10 categories. Most of these studies were found to have focused on the challenges, impact, and health and safety at construction sites resulting from the pandemic. The study further identified 39 subtopics through detailed content analysis and organizes them into the categories of negative impacts, positive impacts and opportunities and barriers to COVID-19 safety guidelines in the construction sector. Moreover, the study developed a systematic mitigation strategy based on the recommendations of the literature review to reduce the impact of the current pandemic on the construction sector. The mitigation strategy presents separate set of measures regarding safety guidelines, process improvements, government intervention, psychological support and technology adoption.

The research insights provided in this study are useful for practitioners in guiding them to design effective strategies for addressing the challenges of the COVID-19 pandemic and future crises. Furthermore, a systematic presentation of the impacts, challenges and mitigation measures in this study will help researchers to identify existing gaps in the literature and explore other aspects of the impact of the pandemic on the construction sector.

Regarding the magnitude of the impact caused by money laundering, the size of the organization and the many parties involved, this paper aims to explore the methods used in detecting money laundering, especially the use of technology.

This research is a literature review from various research sources originating from Pro-Quest, Emerald, Science Direct and Google Scholar.

The researchers found that the most widely used methods for detecting money laundering were artificial intelligence, machine learning, data mining and social network analysis.

This research is expected to help the government or institutions such as the police, forensic accountants and investigative auditors in the fight against money laundering. This research is limited to only a few sources, and it is hoped that further research can explore more deeply related to other methods for detecting money laundering.

This paper discusses the methods that are widely used in detecting money laundering.

This study aims to investigate the Federal Government’s failure to combat money laundering and terrorism financing and the various hurdles to enforce the Money Laundering (Prohibition) Act, 2012 (as amended), effectively, which prohibits illegal earnings criminally induced investments in and out of Nigeria. This has had an impact on the country’s economic potential and its image in the international community. Despite many anti-corruption laws criminalising money laundering and terrorism financing, it is rated among the nations with the highest poverty index despite its immense natural resources.

This study uses a conceptual legal method to help a doctrinal library-based investigation by using existing material. This study also makes use of main and secondary legislation, such as the Constitution, the Money Laundering (Prohibition) (Amended) Act 2012 and the Terrorism (Prevention) Act 2013 (as amended), as well as case law, international conventions, textbooks and peer-reviewed publications. A comparison of anti-money laundering legislation in Canada, the UK, Hong Kong, China and Nigeria was conducted, with lessons learned for Nigeria’s anti-money laundering and anti-terrorism financing laws. According to the findings, the Act is silent on the criminal use of legitimate earnings to fund terrorism and cultism.

There is no well-defined legal framework for asset recovery and confiscation. In Nigeria’s legal system, this evident void must be addressed immediately. To supplement existing efforts to prevent money laundering, the research develops a hybrid model that incorporates the inputs of government representatives and civil society organisations. This study suggests a complete revision of the Act to eliminate ambiguity and focus on the goals of global anti-money laundering and anti-terrorist funding restrictions.

One of the limitations of this study is the paucity of literature and data on money laundering and terrorist financing in Nigeria due to the secrecy around the crimes, which do not give room for the collection of statistical data and due to the transactional nature of the crimes. This is not to submit that no attempts have been made in the past or recent times to quantify the global value of money laundering and its effects on Nigeria’s economy. Such attempts have been inconclusive and inaccurate.

The dearth of records on the magnitude of money laundering in Nigeria has limited generalising the research findings due to the limited access to some required information. However, this study is suitable for adoption in other sectors of the economy in dealing with clandestineness in money laundering and terrorism financing. Future researchers are commended to use the quantitative assessment method to appraise the effects of money laundering and terrorist financing laws and policies in Africa to supplement the current literature in the field.

The research develops a hybrid model that incorporates the inputs of government representatives and civil society organisations. This study suggests a complete revision of the Act to eliminate ambiguity and focus on the goals of global anti-money laundering and anti-terrorist funding restrictions.