当前经济犯罪的特点及对策

伴随着经济的高速发展 ,经济犯罪情况也十分突出 ,不仅在量上呈继续上升态势 ,而且在质上呈现出许多新的特点。对于经济犯罪的防范和惩治对策也应当是多层次全方位的 ,健全法制制度。健全市场内部管理机制、加强对经济犯罪的侦查和打击、提高公民的思想道德水平都是不可忽略的有效途径。

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.

Identifying Money Laundering Process Using Indicators： The Case of Albania

The main purpose of this study is to develop a mathematical model for calculating the probability of money laundering process, by monitoring the behavior of the client using 70 indicators of money laundering. The scientific method used in this study （received from the Modern Criminology） has great investigative power and it is widely applicable. Hopefully the practical application of this study will increase greatly the probability of detection and punishment of the clients who are implicated in the process of money laundering. In particular, this study will be useful for banks, Financial Intelligence Unit （FIU） of Albania, Department of Economic Crime at the Ministry of Domestic Affairs and Albanian State Intelligence Service （SIS）. Also, the investigation of money laundering will be a useful tool to detect other crimes, such as drug trafficking, human trafficking, illegal arms trade, etc. The prevention of money laundering is simultaneously a powerful strike against terrorism both on national and international levels.

The Challenges of Human Resource Management Practices in the Informal Sector in Nigeria

Unemployment in the third world countries has led to various negative and positive challenges from brain drain, increased crime cases to emergent of entrepreneurial businesses. This paper examines the Nigerian informal sector and the extent of conformity with proper human resource practices. This paper adopts survey approach in analyzing data to test whether or not SMEs can conform to global HRM practices by analyzing some variables. Graphs and simple statistics were used to test the probability of conformity of informal sector activities with HRM practices in Nigeria. This paper also relied on secondary data from Bureau of Statistics and other government agencies. Past literatures were also examined. It was discovered that due to low capital outlay and inability to access funds from financial institutions, global human resource practices like proper recruitment, training, career development are being ignored.

坚持“法”教与“德”育并举打牢后勤干部拒腐防变的思想根基

后勤干部如何拒腐防变、预防经济违法犯罪是新形势下的一个新课题。从1998年以来，武警总部后勤部认真贯彻江主席“依法治国”和“以德治国”的重要思想，坚持把“法”教与“德”育并举，强化后勤干部的法纪和道德教育，进一步提高了后勤干部抵制各种腐朽思想侵蚀的自觉性，打牢了拒腐防变的思想基础，收到了比较明显的效果。