1,720,969 research outputs found
Straf- und Bußgeldrechtliche Verantwortung von Verbänden im Geldwäschestrafrecht = Criminal and administrative responsibility of companies in money laundering criminal law
Get PDFThere are several points of contact between money laundering and compliance. There are risks associated with non-compliance in the area of money laundering criminal law. For example, the liability of the management or employees of the company or the company itself under criminal law and legal fines. The first part of the article deals with conceptual clarification and the roots of money laundering and compliance. The second part analysed the fight against money laundering, including money laundering compliance. After the introductory chapters, an important aim of the article is to examine the responsibility of companies for compliance with money laundering regulations, which is strongly influenced by the requirements of the European Union.There are several points of contact between money laundering and compliance. There are risks associated with non-compliance in the area of money laundering criminal law. For example, the liability of the management or employees of the company or the company itself under criminal law and legal fines. The first part of the article deals with conceptual clarification and the roots of money laundering and compliance. The second part analysed the fight against money laundering, including money laundering compliance. After the introductory chapters, an important aim of the article is to examine the responsibility of companies for compliance with money laundering regulations, which is strongly influenced by the requirements of the European Union.
 
A pénzmosás hatályos magyar büntetőjogi szabályozása az európai uniós elvárások tükrében
Get PDFThe focus of the present study is on the domestic criminal law regulations on money laundering, which entered into force on 1 January 2021. Act XLIII of 2020 was a new conceptual modification of the criminal law regulation of money laundering. When drafting the regulation, the legislator had to take into account the requirements set out in the 6th Anti-Money Laundering Directive of the European Union. In the first part of the study, the regulation of the European Union of money laundering will be presented, after which, in the light of this, we will examine the crime of money laundering in the current Hungarian Criminal Code. Finally, the study provides a brief overview of the latest developments in the fight against money launderingJelen tanulmány középpontjában a pénzmosás 2021. január 1. napján hatályba lépett hazai büntetőjogi szabályozása áll. A 2020. évi XLIII. törvénnyel bevezetett módosítás a pénzmosás büntetőjogi tényállásának újabb koncepcionális átalakítását jelentette. A szabályozás kialakításánál a jogalkotó figyelemmel volt az Európai Unió VI. Pénzmosás elleni irányelvében lefektetett követelményekre. A tanulmány első részében a pénzmosás törvényi tényállására és szankciójára vonatkozó uniós szabályozás bemutatására kerül sor, majd ennek tükrében vizsgáljuk meg a pénzmosás bűncselekményét a hatályos Btk.-ban. Végül röviden a pénzmosás elleni fellépés legújabb fejleményeire is kitérünk
A pénzmosás elleni küzdelemről szóló új uniós jogalkotási javaslatcsomag – Különös tekintettel a Pénzmosás és Terrorizmusfinanszírozás Elleni Küzdelem Hatóságra
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Necessity of considering compliance measures before and after the act in Germany and Hungary
Get PDFThis article provides a conceptual and legal overview of the term compliance, with a particular focus on its distinctions between soft compliance and hard compliance. In addition, compliance measures taken both before and after a criminal offence has been committed are examined, highlighting their preventive and remedial functions within corporate and legal frameworks. Particular attention is given to the legal situation in Germany and Hungary, offering a comparative analysis of the regulation and enforcement of compliance in these two jurisdictions.This article provides a conceptual and legal overview of the term compliance, with a particular focus on its distinctions between soft compliance and hard compliance. In addition, compliance measures taken both before and after a criminal offence has been committed are examined, highlighting their preventive and remedial functions within corporate and legal frameworks. Particular attention is given to the legal situation in Germany and Hungary, offering a comparative analysis of the regulation and enforcement of compliance in these two jurisdictions.This article provides a conceptual and legal overview of the term compliance, with a particular focus on its distinctions between soft compliance and hard compliance. In addition, compliance measures taken both before and after a criminal offence has been committed are examined, highlighting their preventive and remedial functions within corporate and legal frameworks. Particular attention is given to the legal situation in Germany and Hungary, offering a comparative analysis of the regulation and enforcement of compliance in these two jurisdictions
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
A pénzmosás elleni fellépés uniós dimenziói – a büntetőjogi szabályozás reformja Németországban
Get PDFCél: A tanulmány célja a pénzmosás elleni büntetőjogi fellépésről szóló (EU) 2018/1673 irányelv sarokköveinek felvázolását követően bemutatni azt, hogy hogyan tett eleget egy uniós tagország, Németország, a jogharmonizációs kötelezettségének a büntetőjogi szabályozás területén. Módszertan: A kutatás során a vonatkozó uniós joganyag bemutatására, valamint a német Büntető törvénykönyv pénzmosás bűncselekményének dogmatikai elemzésére került sor. Megállapítások: Az európai uniós irányelvi szintű szabályozás ellenére a tagállami szabályozások között lényeges különbségek fedezhetőek fel. Németországban 2021. évi Btk. Novella egy paradigmaváltást hozott a pénzmosás büntetőjogi szabályozásában. Bevezetésre került ugyanis általa az alapcselekmények vonatkozásában az úgynevezett „all crime” szemlélet. Kiemelendő továbbá, hogy a német Btk. külön rendelkezik a külföldön elkövetett alapcselekmény büntetendőségének kérdéséről. Érték: A pénzmosás határon átívelő elkövetési jellegére tekintettel hasznos lehet mind a jogalkotó, mind a jogalkalmazó számára más tagállamok szabályozásának megismerése. Hazánkban a hatályos német szabályozást bemutató tudományos munka nem született az elmúlt időszakban
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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