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This paper aims to examine the money laundering vulnerability of private legal practitioners in Tanzania, the involvement of these practitioners in money laundering…
This paper aims to examine the money laundering vulnerability of private legal practitioners in Tanzania, the involvement of these practitioners in money laundering activities and their role in preventing, detecting and thwarting money laundering and its predicate crimes.
The paper applies the “black-letter” law research approach to describe, examine and analyze the anti-money laundering law in Tanzania. It also uses the “law-in-context” research approach to interrogate the anti-money laundering law and to provide an understanding of factors impacting on the efficacy and readiness of private legal practitioners in Tanzania to tackle money laundering. The review of literature and analysis of statutory instruments and case law, reports of the anti-money laundering authorities and agencies and media reports-generated data are used in this paper. This information was complemented by data from interviews of purposively selected private legal practitioners.
Private legal practitioners in Tanzania are vulnerable to money laundering. There is an emerging evidence that indicates the involvement of some private legal practitioners in the commission of money laundering and/or its predicate crimes. The law designates the legal practitioners as reporting persons and imposes on the obligation to fight against money laundering. Law-related factors and practical challenges undermine the capacity of the legal practitioners to curb money laundering. Additionally, certain hostile perceptions contribute to the legal practitioners’ unwillingness, indifference or opposition against the fight against money laundering.
The paper underscores the need for Tanzania to reform its policy and legal frameworks to create enabling environment for anti-money laundering gatekeepers, including private legal practitioners to partake efficiently in the fight against money laundering. It also underlines the importance of incorporating the principles that govern the private legal practise to enable the practitioners to partake effectively in tackling money laundering.
This paper generates useful information to private legal practitioners, policy makers and academicians on issues relating to money laundering and its control in Tanzania and presents recommendations on possible policy and legal reforms that can be adopted and applied to augment the role of the legal practitioners in Tanzania to combat money laundering.
Governmental auditors must report on compliance with laws and regulations if such noncompliance has a material impact on the financial statements. Little is known about…
Governmental auditors must report on compliance with laws and regulations if such noncompliance has a material impact on the financial statements. Little is known about what factors impact a governmental auditor’s reporting decisions. This study examines reporting decisions regarding violations of the Louisiana Local Government Budget Act. Study participants included private practitioners and employees of the Legislative Auditor. Subjects were asked where they would report Budget Act violations under differing degrees of noncompliance. Budget variance and employment sector impacted compliance reporting decisions. At higher levels of budget variance, higher levels of reporting were used. Legislative auditors were found to report at higher levels than private practitioners. They apparently viewed non-compliance as black-and-white; any level of noncompliance was reported in the compliance report. Private practitioners, however, applied a materiality test.
This paper draws on findings from a study examining attitudes, practices and policy in relation to charging and assessing older people who were considering entering…
This paper draws on findings from a study examining attitudes, practices and policy in relation to charging and assessing older people who were considering entering residential and nursing home care. Its focus is on exploring the views of care managers and legal practitioners towards their work in relation to older people, finances and charging for long‐term care.
This article examines the four primary discourses of judging that dominate discussion of the European Court of Justice (ECJ) and its role in the process of European…
This article examines the four primary discourses of judging that dominate discussion of the European Court of Justice (ECJ) and its role in the process of European integration. These discourses present sharply contrasting views of what the Court does and what role it plays in the EU's legal system. The article argues that these conflicting discourses are not merely rival depictions of the ECJ, but that they have also influenced the process of European legal integration – and not always in the ways those voicing them intended.
The value of library and information services in the incorporated South African law firm was investigated with regard to accountability to corporate management. A cost…
The value of library and information services in the incorporated South African law firm was investigated with regard to accountability to corporate management. A cost accounting exercise was developed and tested in seven South African law firms of varying size. Cost per practitioner was calculated in order to correlate data from the participating organisations so that average relative spending might be determined. Attempts to relate the unit cost of library and information services to use and usefulness were inconclusive and these efforts were unable to demonstrate the value of the corporate investment. Recognised business practices relating to corporate accountability were considered with regard to the relevance to corporate support services. These included ISO 9000 and the practice of internal auditing. An information services audit was proposed in accordance with a recognised management process.
Since India became a signatory to the General Agreement on Trade in Services (GATS), it has been increasingly involved in multilateral negotiations for opening up its…
Since India became a signatory to the General Agreement on Trade in Services (GATS), it has been increasingly involved in multilateral negotiations for opening up its borders to international trade in services. The GATS was negotiated in the Uruguay Round of multilateral trade negotiations in 1994, and regulates trade in all service sectors between its 149 member countries. Lawyers engaged in providing legal services in foreign countries generally act as ‘foreign legal consultants’ (FLC), providing advice on international law or other non‐domestic laws. India needs to liberalize its policy in foreign trade more in order to avail of the advantages of the globalization of trade in services. This research paper aims at understanding the setbacks to the liberalization of the Indian legal services sector and realizing the potential allowing the entry of FLCs in select areas of the sector and permitting the collaboration of Indian and foreign lawyers/law firms.
This paper aims to explain the development of the social economy by analyzing when, why and how the community interest company (CIC) legal structure was established in the…
This paper aims to explain the development of the social economy by analyzing when, why and how the community interest company (CIC) legal structure was established in the UK. The CIC legal structure was designed for social enterprise to ensure that company assets are committed to public benefit in perpetuity.
This research paper uses archival data and semistructured interviews to analyze the historical development of the social economy, emergence of social enterprise and the establishment of the CIC legal structure.
The historical analysis describes why and how the idea for the CIC emerged from practitioners and explains how collaboration between practitioners, lawyers, civil servants and politicians established the CIC as a new legal structure for social enterprise.
The analysis explains how practitioners influenced policy development and demonstrates how practitioner influence can be usefully incorporated into policy development.
The CIC legal structure advanced the social economy by creating an institutionally recognized brand identity for social enterprise that locks assets to public benefit in perpetuity.
The paper presents a detailed empirical account of the establishment of a new legal structure for social enterprise and applies theoretical concepts to develop an integrated account of social economy advancement.
The increasing demand for public infrastructure has caused a rise in the global adoption of the public–private partnership (PPP) concept. However, over the past years…
The increasing demand for public infrastructure has caused a rise in the global adoption of the public–private partnership (PPP) concept. However, over the past years, most of the developing countries have failed to attract more private investments as realised in the developed countries. This paper aims to investigate the critical factors that attract private investments in the PPP markets of developing countries.
An empirical questionnaire survey was conducted with targeted international PPP experts from the academic and industrial sectors. The inter-rater agreement analysis, mean score ranking and Mann–Whitney U test were used to analyse the survey responses.
Results indicate that the three most critical factors are political support and acceptability for PPPs, government positive attitude towards private sector investments and political stability. On the other hand, factors including government guarantees, competent PPP unit and tax rebate on imported equipment are of low importance. The Mann–Whitney U test reveals that experts from the academic and industrial sectors view the importance of three factors differently: adequate public sector experience in PPP, government providing guarantees and government providing tax rebate on imported equipment.
The research outputs contribute to the existing but limited knowledge on PPP practices in developing countries by providing empirical evidence and cross-cultural perceptions on the conditions that are critical to the expansion of PPP markets in developing countries. It is therefore expected that governments and policymakers seeking to adopt the PPP concept would take into consideration the results and implications to enhance PPP growth.
The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides: