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Fulfillment of Obligations Arising from Money Laundering and Terrorist Financing Prevention Act in Estonian Accounting Offices
No full textRaamatupidamisbürood on RahaPTS-i tähenduses kohustatud isikud, mistõttu nad on oma majandustegevuse käigus kohustatud täitma RahaPTS-st tulenevaid kohustusi. Senine praktika on aga näidanud, et raamatupidamisteenuse pakkujad ei ole RahaPTS-st tulenevate kohustustega hästi kursis ega oska neid täita. Samas on raamatupidajatel rahapesu ja terrorismi rahastamise tõkestamises väga oluline roll, kuna nad puutuvad pidevalt ja vahetult kokku erinevate ettevõtete tehingute ja tegevusega üldiselt. Raamatupidamisteenuse osutamise käigus on võimalik raamatupidajatel tuvastada kahtlaseid tehinguid ning teavitada oma kahtlustest Rahapesu Andmebürood.
Lõputöö eesmärk oli selgitada välja RahaPTS-st tulenevate kohustuste täitmise seadusele vastavus raamatupidamisbüroodes ning esitada raamatupidamisbüroodele ettepanekuid kohustuste nõuetekohaseks täitmiseks. Eesmärgi saavutamiseks anti teoreetiliste allikate põhjal ülevaade raamatupidamisteenuse pakkujate kohustustest rahapesu ja terrorismi rahastamise tõkestamisel ning peamistest teadaolevatest puudustest nende kohustuste täitmisel. Empiirilise uuringu läbiviimiseks koostati metoodika. Empiirilise uuringu raames kaardistati ja analüüsiti raamatupidamisbüroode RahaPTS-st tulenevate kohustuste täitmist ning peamiseid probleemkohti nende kohustuste täitmisel.
Raamatupidamisbüroode RahaPTS-st tulenevate kohustuste täitmise kaardistamiseks kasutati ankeetküsimustikku, mis saadeti Äripäeva 2022. aasta raamatupidamisbüroode TOP-i kuuluvatele ettevõtetele. Küsimustikule vastas kokku 12 raamatupidamisbüroo juhti. Ankeetküsimustikus uuriti osalejatelt, kuivõrd nad on teadlikud RahaPTS-st tulenevatest kohustustest, kas ja millisel määral täidavad nad RahaPTS-st tulenevaid kohustusi ning mis on nende hinnangul peamised probleemkohad kohustuste täitmisel. Uuringu tulemuste analüüsimiseks kasutati kirjeldavat statistikat.
Teoreetilistest allikatest lähtuvalt on raamatupidamisbürood kohustatud koostama rahapesu ja terrorismi rahastamise tõkestamise alase riskihinnangu, määratlema riskiisu, kehtestama protseduurireeglid ja nende täitmise kontrollimiseks sisekontrollieeskirja. Uuringu tulemustest selgus, et kõik nimetatud dokumendid on koostatud üksnes pooltes küsitluses osalenud ettevõtetes. Tulemustest järeldati, et raamatupidamisbüroodes on probleeme RahaPTS-st tuleneva dokumentatsiooni koostamisega.
Raamatupidamisbürood peavad kohaldama oma klientide suhtes hoolsusmeetmeid. Hoolsusmeetmeid tuleb RahaPTS-st tulenevalt kohaldada alati, kuid uuringust selgus, et kõik raamatupidamisbürood ei tee seda alati, vaid pigem kaootiliselt ning teatud juhtudel üldse mitte. Hoolsusmeetmete ebapiisav kohaldamine viitab teadmiste ja/või oskuste puudumisele.
Raamatupidamisbürood on kohustatud teavitama Rahapesu Andmebürood kõikidest rahapesu ja terrorismi rahastamise kahtlustest. Uuringu tulemusena selgus, et 12-st raamatupidamisbüroost üheksa (75%) ei ole oma tegutsemisaja jooksul tuvastanud sellist tehingut või tegevust, mille puhul tekkis rahapesu või terrorismi rahastamise kahtlus. Samas väitis näiteks kaheksa ettevõtet (67%), et nad teavitavad alati Rahapesu Andmebürood terrorismi rahastamise kahtluse ja sanktsiooni kohaldamise kahtluse korral. Samuti vastas seitse osalenut (58%), et nad teevad alati teate rahapesu kahtluse korral või juhul, kui rahaline nõue täidetakse sularahas üle 32 000 euro väärtuses. Tulemustest järeldati, et raamatupidamisbürood on kahtluse korral valmis teavitama Rahapesu Andmebürood, kuid siiamaani ei ole enamus vastanutest veel midagi kahtlast tuvastanud. Võttes arvesse uuringu tulemusi (sh küsimustikus osalenud ettevõtete vanust) ning Rahapesu Andmebüroo antud tagasisidet ja teatamiste statistikat, järeldati, et uuringus osalenud raamatupidamisbüroodes ei osata tunda ära kahtlaseid tehinguid/tegevust.
Raamatupidamisbüroode juhid olid üksmeelel, et nemad ja nende ettevõttes töötavad raamatupidajad teavad RahaPTS-st tulenevaid kohustusi. Samuti nõustusid vastajad üksmeelselt, et nende ettevõttes rakendatakse meetmeid rahapesu ja terrorismi rahastamise tõkestamiseks. Juhtide hinnangul ei ole nende ettevõtetes märkimisväärseid probleemkohti, mille tõttu nad ei täida või ei saa täita RahaPTS-st tulenevaid kohustusi. Seega küsitluses osalenute enda hinnangul on nad RahaPTS-st tulenevate kohustustega hästi kursis ning nende täitmine ei valmista neile probleeme. Samas selgus uuringust, et ettevõtetes esineb probleeme hoolsusmeetmete kohaldamise ja kahtlaste tehingute/tegevuse äratundmisega. Sellest tulenevalt järeldati, et raamatupidamisbürood on RahaPTS-st tulenevate kohustustega küll üldiselt kursis, kuid nad ei täida kohustusi korrektselt ja piisavalt.
Uuringu tulemuste põhjal tehti raamatupidamisbüroodele ettepanekuid RahaPTS-st tulenevate kohustuste nõuetekohaseks täitmiseks. Lõputöö eesmärk ja selle saavutamiseks seatud ülesanded said täidetud.The title of the thesis is Fulfillment of obligations arising from Money Laundering and Terrorist Financing Prevention Act in Estonian accounting offices.
The topic of preventing money laundering and terrorism financing is relevant, as an increasing number of money laundering cases are being discovered and brought to the public's attention. Combatting money laundering and terrorism financing is important for ensuring safer and more stable lives both in Estonia and globally. The aim is to increase the credibility and transparency of the business environment and to create conditions for economic growth.
Money Laundering and Terrorist Financing Prevention Act (hereinafter referred to as RahaPTS) also applies to providers of accounting services. Consequently, providers of accounting services are considered obligated entities under the RahaPTS § 3 p 3. Estonian Financial Intelligence Unit has conducted inspections of companies providing accounting services, and during the inspections, it has emerged that the obligations imposed by law have come as a surprise to many service providers, as a result of which the Estonian Financial Intelligence Unit has issued instructions to accounting offices to eliminate deficiencies.
The aim of the thesis was to determine the legal compliance of accounting offices with the obligations arising from RahaPTS and to present proposals for the correct fulfillment of these obligations.
To achieve the aim of the thesis, the following tasks were set:
• provide an overview, based on theoretical sources, of the obligations of accounting service providers in preventing money laundering and terrorist financing, as well as the main deficiencies in fulfilling these obligations;
• prepare a methodology for conducting an empirical study;
• to map and analyze the legal compliance of the obligations arising from RahaPTS in accounting offices;
• draw conclusions and make proposals to accounting offices for better fulfillment of obligations.
To identify the compliance with obligations arising from RahaPTS in accounting offices, a survey was used. The survey was sent to companies belonging to the top accounting offices list of Äripäev for the year 2022. A total of 12 accounting office managers responded to the survey. Descriptive statistics were used to analyze the results of the survey.
The accounting offices are obligated to prepare a risk assessment, establish the risk appetite, rules of procedure and internal control rules to follow the rules of procedure. The results of the survey revealed that all the mentioned documents were prepared only in half of the accounting offices. From the results, it was concluded that accounting offices have problems with the preparation of documentation resulting from RahaPTS.
Accounting offices are required to apply due diligence measures to their clients. Due diligence measures must be applied at all times according to RahaPTS. However, the study revealed that not all accounting offices consistently apply these measures, rather, they do so chaotically and, in some cases, not at all. The insufficient application of due diligence measures indicates a lack of knowledge and/or skills.
Accounting offices are obligated to report to the Financial Intelligence Unit in case of suspicion of money laundering and terrorist financing. The survey revealed that the majority of accounting offices have not identified anything suspicious during their operating period. However, at the same time, they are ready to inform the Financial Intelligence Unit if any suspicions arise. It was concluded that the accounting offices participating in the study do not possess the ability to recognize suspicious transactions/activities.
According to the self-assessment of the accounting office managers, they believe that their companies are well aware of the obligations arising from RahaPTS, and compliance does not pose any problems for them. However, since issues were identified regarding application of due diligence measures and the recognition of suspicious transactions/activities, it was concluded that while accounting offices are generally familiar with their obligations, they do not fulfill these obligations correctly and sufficiently.
Based on the results of the study, proposals were made to the accounting offices for correct fulfillment of the obligations arising from RahaPTS. The main recommendation was for accounting offices to familiarize themselves with specific guidelines provided by the Financial Intelligence Unit and to organize/provide practical training sessions for their employees
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
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
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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