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Archive-name: psion-faq/part3

Version: $VER: Psion FAQ v

Posting-Frequency: monthly
URL: mlbjerseyschina.us

part 3

See part 1 for complete table of contents of this FAQ (including this

How can I permanently change the distance units in World? (by Ian

World takes its distance cue from the printer defaults set on the
System screen (Psion-y on UK Psions). Set it to centimetres and World
will use kilometres as default.

Why do some programs crash with an "Invalid arguments" error?

Some applications (mainly free/shareware) crash with an error message

Invalid arguments

This is due to changes in the UK default settings of either number
formats (System menu) or time format (Time). You could try changing
these but you're better off informing the programmer of the problem!

Why is my Psion not switching itself off automatically anymore? (by
Philippe Lebreton)

1. Obvious: because you changed the "Auto switch off" to NO.
2. You changed it to "If no external power" and you're using external
3. The Series 3 will only switch off if no task is outpending (eg: a
spreadsheet is calculating in the background).
4. Some badly programmed programs do never stop performing a task. If
you know which one it is, close it. If you don't, close them all.
5. Some files are still running but you can't see them on the System
screen. These are often IMG programs which might sub-application
programs (ie: launched by another one) that you are not supposed
to see. You can attempt to see them by cycling through the running
processes with Shift-System. If you want to kill a process, you
can use Shift-Psion-k. If you cannot find any suspect processes,
then the process probably doesn't allow you to bring it to the
foreground. The only way to find these is to use SPY from Psion
and kill them from there, iCash (Multilingual) 6.6.1 crack serial keygen. But beware, iCash (Multilingual) 6.6.1 crack serial keygen, don't kill any SYS$xxxx
processes as these are system processes and need to be running
(otherwise your Psion would reset itself).
6. If all else really fails, do a soft reset. All your files will
still be there but your System screen needs to be re installed.

How can I change the fonts in the system applications? (by Roman Habrat)

"A time ago I sarched for a method for changing the fonts used by
standard applications. I wanted to implement polish national
characters in the fonts. No success. The only fonts one can replace
are dialog/menu fonts, "screen corner message" font and some
little, unimportant fonts used by i.e. clock. The other fonts are
opened directly from ROM by the applications.

I understand why. The Psion creators prepared methods to use other
fonts by Reg Organizer Crack 8.40 Full Version [New] applications (by opening a user's own fonts).
But user applications use also menus and dialogs. So there is
wSetSystemFont() function to change font in them. And that's all.
The creators did not foresee that one would want to change fonts in
the built-in application.

There is commercial solution for national characters problem (apart
of changing the hardware ROM). It was implemented in Czech
Republic, and now in Poland. Parts of operating system located in
memory (RAM) are replaced, and new parts are added. All English
system texts are replaced by Polish texts. The fonts are modified.
Additional key combinations are interpreted. It works. But it uses
KB of RAM (80 for OS, and 90 for resource files), so it is
better for 1MB/2MB models."

Is Perl ported to the Psion? (by Bruce Stephens)

"The answer is no, because of memory limitations. Something
Perl-like is surely practical, but I don't know of anything. Scheme
exists though, in a rather limited (just about useless) form; see
my "port" (more "compilation" really) of scm

How do I undelete a file if I've accidentaly deleted it?

If you've deleted your file from the internal RAM, then there's
nothing you can do to get it back. If on the other hand you've deleted
a file on a SSD, there's a chance of getting the info back. For flash
disks, you can use Konstantin I. Saliy's "Undelete" shareware. For RAM
SSDs, you'll have to phone Psion and send it in to them directly. Be
sure not to use the RAM SSD anymore or the data may get overwriten!

How can I synchronize my desktop agenda with my Psion's? (by Dr. Karl

I tried the following approaches:
1. PsiWin from Psion: It should convert Lotus Oganizer files, but
on my file (containing about appointments and To-do
items), it crashes and even takes Windows 95 down with mlbjerseyschina.us
might be related to some instabilities of Lotus Organizer files I
had to cope with from time to time. Also, PsiWin is not of much
use for my purposes since it is not able to synchronize the two
2. Thomas Lansing (@mlbjerseyschina.us, Fax +) has
written a Shareware Windows version of Agenda called Psioman.
Although it is a very nice program, it does not reach the
functionality of programs like Lotus Organizer and Microsoft
Schedule. However, for people who do not have too large Agenda
files, the program is a good way to keep things on the PC.
3. Finally, I bought Agenda Link 2 written by John Whiting (Widget,
+). This program allows to transfer Agenda files to
Lotus Organizer and Microsoft Schedule and back. Also, it allows
synchronization, with definable ways to do it (which is the master
file, automatic and manual). Apart from a few minor quirks, this
program works very well and has solved my problem.


Known hardware problems & solutions

Battery warnings (see also below: "problems when opening the

The contacts to the main batteries are poor in many machines. This
causes the machine to report low battery power inappropriately, and
may cause automatic switchoff. The fix is to ensure iPhone Backup Extractor Torrent Archives contacts are
clean, and making firm contact with the battery. Different battery
brands can be slightly different sizes, so pick a larger one.
Batteries with dimples in either contact are more prone to problems.
You might consider kludging a fix by bending the contacts, or decide
to return your machine for replacement. Note that when replacing dead
batteries with NiCads, you may see the REPLACE warning for a few
seconds after the new cells are inserted. This is normal, and will go
away on its own.

The backup battery may also have faulty contacts. Kathleen James
suggested putting a little piece of paper between the battery and the
contact on the top of it. Be sure not to obstruct the contact though!
She said: I kept getting the message 'Replace Backup battery!' but
never 'Backup battery Red Sounds - Vox Engine 3 (KONTAKT) | Download Torrent low'. Putting the paper in got rid of the
message, and Battery Info says: Good.

Problems when opening the machine

Opening/closing the older Series 3's can cause (possibly intermittent)
problems to the machine's power supply, which in turn can manifest
several problems mentioned in this ICash (Multilingual) 6.6.1 crack serial keygen. The constant twisting of the
lead connecting the main board to the battery contacts can cause
damage. This problem is the most serious one and is know as the
"dreaded iCash (Multilingual) 6.6.1 crack serial keygen lead problem". Psion will repair this in warranty.
You can fix it yourself if your machine is out of warranty. Remove the
screws behind the batteries. Sometime re-seating the two-pin connector
will give a permanent fix, otherwise, if you're handy, replace the
wires. This problem is the number one problem. If you've got a battery
problem, check these wires first! It will most likely happen to all
Psion Series 3a's after a more or less long period of time. It has
happened to me personally after two and a half years. Apparently, the
gentler you close your case, the longer the wires will last.

Automatic dialling

The built-in dialer is reported as variously as excellent, through
unreliable to un-useable. Sometimes it will work on internal phone
systems but not BT - sometimes vice versa. The recommendation for
improving performance is to place the Series 3 on a flat non-resonant
surface, and holding the phone just above it - not against it.

Alarms replaced by odd beeps

Not a bug, but a response by your machine to low battery power. When
there is insufficient power to play the chosen alarm, it makes this
noise which is designed to be loud but economical on power. Low
available power can also be caused by poor battery connections or by
the "dreaded battery lead problem" mentioned earlier.

Alarms come in pairs

Several people report that their machine can get into a mode whereby
alarms sound - and need to be acknowledged - twice. This problem can
be fixed by doing a soft reset or sometimes by exiting and restarting

Display problems

The Psion display flickers in bright sunlight - use an umbrella.

The LCD display works in such a way that the reflected light is
polarized. If you wear polarising sunglasses who plane of polarization
is at odds with that of the Psion, you'll see a blank screen. Fix:
ICash (Multilingual) 6.6.1 crack serial keygen your shades off, or get some which are not simple polarizing
lenses. Ray-Bans, for example, do not polarize in a single plane.

Some people have noticed problems with odd pixels, iCash (Multilingual) 6.6.1 crack serial keygen, lines, rows or
patches of pixels Pycharm 2019.3 license key Archives in a corner - usually the lower right
corner). These remain on (dark) all the time. In each case, there is
no real fix but to return the machine for repair or replacement.

An area of darker pixels appears in one corner of the LCD (by Nick

This just seems to happen with ageing of the LCD. It doesn't appear to
get any worse, and if you have your LCD replaced it is likely to
happen again. It may be related to the stresses of the LCD in the case
but this is unverified.

Lifting button bar

Older Series3's had problems with the button bar at the top of the
keyboard, iCash (Multilingual) 6.6.1 crack serial keygen, which has a tendency to lift off. Also, some often-used
buttons could stop working. Replacement is the best option. Glue might
help those with no warranty. See the manual for key presses which can
in all cases duplicate the function of defunct buttons (Series 3

For Series 3a owners, RealBasic crack serial keygen programs are available to help you
switch back to the System screen. The worst case is if you're stuck in
the Time app since you cannot close it anymore. It has been found out
by a 2 year old (sic!) that you can "emulate" the Sheet button with
the key combination of "up cursor, down cursor and Esc". Yes, it seems
strange but it works! This will either put you into an open Sheet file
or bring you to the Sheet icon on the System screen. To go directly to
the Sheet icon each time, press the Psion key at the same time as the
above combination.

Another such key combination has been reported by Timothy Giles: "up
cursor, p key and Esc" will emulate the Calc button. Apparently, there
is a pattern and this key sequence was found by studying the keyboard
values of keys

Series 3a's with non functioning button bars may be due to some
impact. Pat Egan at EEI@mlbjerseyschina.us passed this nice
tip to me (originally writen by Kevin Reilly and anotated in capitals
by Pat): Kevin wrote:

"I've had this problem twice now (I think it's caused by impact;
has your machine been dropped recently?). The problem is caused by
a ribbon cable becoming detached from the 'bottom' PCB - the one
with the loudspeaker and SSD connectors. There are two solutions
depending on your iCash (Multilingual) 6.6.1 crack serial keygen and/or whether the warranty's expired.
1. Send it to Psion for repair. I've not done this so I don't know
about turnaround times or costs.
2. The 'do it yourself' method. You won't need many tools (a smallish
watchmakers' screwdriver is actually sufficient) but I'd suggest
ESSD handling precautions should be taken if possible. Having said
that I once did this repair in a hotel room in Boston so workshop
conditions aren't essential :)

If you're confident enough to have a go, here's the method:
* Back up all the data, or copy everything to an SSD. If it's a RAM
SSD make sure the battery's OK!
AS I DO NOT HAVE BACK UP FACILITIES, I DECIDED TO HAVE ICash (Multilingual) 6.6.1 crack serial keygen GO BY
* Remove all SSDs and batteries, iCash (Multilingual) 6.6.1 crack serial keygen. Remove the four screws inside the
battery compartment and remove it by unplugging the battery lead
* Remove the two screws inside the SSD doors. You'll have to break
the warranty seal to get to one of these
* Open the Psion (take care not to damage the button bar which can
become trapped by the keyboard cover).
* Remove the keyboard cover (with the yellow legends on). This is
the tricky bit. I've found by experience that the best way is to
carefully lever the rear part up past the hinges, then lift it out
towards you.
* Remove the rubber membrane with the keys on it. Carefully. Drop
all those little keys and you'll be there all night trying to
remember what goes where :)
* Lift the keyboard/PCB panel out, front edge first. This just
'sits' on the connections beneath; lift it up about 40 degrees and
slide it out towards you. You might have to press the comms port
cover in with the screwdriver to release it.
* Near the middle/front of the lower PCB there should be a BLUE
ribbon cable going into a socket (it's the thinner of the two
cables). This is the little baby which comes loose. PUSH THE
into the connector then slide in the small plastic 'tabs'. These
should lock the ribbon in place. It is Windows Archives - Patch Cracks tabs which detach
when the unit is dropped. I've been tempted to seal them with a
drop of adhesive but I wonder if the next drop won't then split
the ribbon cable
* Reassembly is generally the reverse of disassembly, but take care
when refitting the Iobit Unistaller 10 Pro Keys crack serial keygen board; the serial connector is a
very tight fit. Don't try to force it. It'll almost drop in when
it's positioned correctly."

Jogos de Rock Music de Graça para Baixar hinge breaks

This might be due to excessive wear and tear on the extension port
(but unverified). It seems that it is a design flaw which Psion
EaseUS Todo Backup 13.5: want to admit whatever the case, there is no other solution
than glue or replacement! Ali Manson (Psion Inc's Technical Manager)
stated that this problem occured in about % of all returns they
receive. So don't be scared off by the apparently huge number of
people stating having had this problem in the news groups!

A solution was posted by Charlotte Holmquist posted a solution to the
newsgroup a while ago. Steve Hawtin commented the fix with his own
version which also entailed detaching the icon bar completely. Here is
the transcript with Steve's comments as they were posted:

"You will need: mini-Philips screwdriver, xacto knife, drill,
mm diameter square nail or small drill bit, mm diameter spring
wire, wire-cutters, pliers, tweezers (optional, depends on how big
your paws are).

Steve: I used a small screw, by trimming the head off I managed to
get about 2mm of plain cylinder (for the hinge) with just the start
of the thred to screw it into the plastic of the icon strip.

1. Back up ALL information
2. Make sure your back-up battery is healthy, preferably fresh (mine
wasn't fresh but it lasted through the surgery)

Steve: You really have three options here:
1. Attempt to last out on the backup battery like Charlotte did
2. Keep a mains adaptor plugged in
3. Give up on trying to save the contents
I went for the final one, this is because I wanted to detach the
icon strip from the Psion rather than working with the Psion

3. Remove battery cover
4. Remove batteries
5. Remove 4 small screws
6. Remove battery holder -- it swings out to the left, looking at the
psion from behind, battery holder on top
7. The blue battery lead is attached to a socket on the main body,
the leads run under a holder, protected by a rubber collar
8. Carefully slip the collar from under the holder and use the
tweezer (or your tiny fingers) to unplug the battery plug. Pull on
the plug, not on the wires.
9. Your psion now runs on the back-up battery.
You will see how everything is put together. You will notice two
springs on either end of the buttonbar.
Slip the loops of the spring-wires off the plastic pegs.
Lift the long arms of the spring-wires out of position on the
button-bar to release it.
Note that the button-bar still is attached by its lead to the main

Steve: To detach the icon bar completely:
+ Remove the backup battery if you haven't already done so.
+ Open the two drive doors, you will see two screws (one is
obscured by a warning about warranty, only remove it if you
don't mind losing your warranty).
+ Tease out the two pins holding the screen to the main body.
+ Use a screwdriver to carefully lever the keyboard circuit
board from the back of the case, note the two tabs next to
where the icon bar used to be, these need to be gently pushed
in during the levering. Make sure that the screwdriver does
not touch the circuit board (use the metal shields to push
+ Once the back of the keyboard has lifted the two lugs at the
front will slip out easily.
+ You can now see the connector on the main circuit board, push
the two catches on either side until they are all the way
out, the icon ribbon will now pull out easily.

The icon strip is now completely detached from the rest of the

You should now be able to manipulate the button-bar so that you
can see the place where the plastic peg of the left hinge has
broken off. You will also see where the peg fit into a hole in the
Use a small drill to drill through the root of the peg, the spot
where you will see that it broke off from. I didn't have a small
enough drill so I used a small square nail in my drill machine.

Steve: To reassemble follow the above steps in reverse order. The
main "gotcha" is the pair of lugs at the front of the keyboard,
make sure they are well in before pushing the back down. The 3a
has some connectors between the back and the main circuit board
(the 3 just had wires) these seem to always just snap into place.

Cut approximately 2 cm of the wire and bend it at a right angle in
the middle.
Trim one end so that approximately mm will reach into the
case of the psion when you've slipped it through the hole you made
in the arm of the button-bar.
Trim the other so that it slips down to the edge of the button
bar, in the slot where the arm of the spring normally rests. I had
to trim a bit of the plastic (approx. 0,2 mm) in the ridge to make
my wire fit. After trimming the wire will be approximately 5 mm.
Slip your new peg through the hole you made, into the case. Place
the other arm in the slot where the wire-spring rests.
Replace the spring-wires. First the long arms, then slip the loops
onto their peg.
The beauty of it all is that the left spring now keeps your new
peg in place: No glue needed.

As I said before, I won't accept responsibility for any damage
caused by trying out my tip. Just because it's worked for me, it
doesn't need to work for you. If you are unused to using your hands
or careless or impatient or simply have bad luck you can cause

Steve: This goes double for actually delving inside the main box!

Key marks on display

This is a quite common problem when the Psion is new. The upper and
lower body of the case are a little too tight so when you open it
again, you see some key marks on the screen. Apparently it also has
something to do with the "oilness" of your fingers To fix this,
either put something between the two or clean the screen with a soft

From Philippe Lebreton:

"It is an ABSOLUTE NECESSITY to clean the marks on the display
regularly (or I'm a very strange guy), it appears that the
"oilness" can be "acidness", at least in my case. Because the marks
on the S3a where much much less visible iCash (Multilingual) 6.6.1 crack serial keygen they where on the ICash (Multilingual) 6.6.1 crack serial keygen I did not bother to clean them, and my screen is now permanently
marked (I can feel the dent with my nail)."

From Jochen Hollmann:

"Some (greenish) displays have a protection film on the surface,
which makes these displays thicker than other (grayish) displays.
To test if this is the case, remove the gray frame with the printed
Psion logo on it carefully from the inner side. This frame is
actually glued on the display itself. You should be able to sense
the film. (It was mounted about 2mm from the outer boundary of my
display.) When removed, put the frame back to the old place.

You should wait as long as possible before you remove the
protection film, because you can do it only once in the lifetime of
your display."

Keys rubbing off

Unfortunately this was quite common with some older Series 3 and 3a.
Actually there seem to be several different keyboard types, so it is
not predictable if it will happen to you or not. There is no simple
solution to this problem. If your Psion is not in warranty anymore,
you can contact Psion PLC which offer a "cosmetic upgrade".

Blake Nancarrow suggests placing a piece of clear ("Magic") tape on
the key(s). He finds that the tape wears out after 1 to 2 months.

Some other people suggested to use some nail polish to protect the
keys. I have done this myself and it works quite good! The iCash (Multilingual) 6.6.1 crack serial keygen wears off after some months.

Known software problems & solutions

World phone numbers wrong

Apparently, a number of the country codes are wrong. You can fix this
by editing the country information as required, though there is a
limited number of slots available in the database. Also note that a
complete change in area codes was done in the UK during /5. See
the Phoneday program at the IC or on CIX for details and a suite of
programs to fix your databases.

Area codes causing problems

The Psion will dial all of the number you select. In some countries,
(not the UK) dialling the area code for a local call causes problems.
Psion's recommended fix is to have two entries for the party -
specifying the number both with and without the area code.

Data security with link connected

If you have the link switched on, then files can be copied from your
machine even when it is password protected. Be sure to turn the link
off to remove this possibility. ICash (Multilingual) 6.6.1 crack serial keygen also that the link can turn the
Psion on when it is off, and will transfer data even as the password
screen is being presented.

Security affected by the Macro System

Users of Tom Dolbilin's Macro System should be aware that macro key
presses work even on a password-protected Series 3.

Word hangs on "busy" when saving a text file forever

This is a quite annoying bug which has still not been resolved by
Psion. Actually, it is a limitation: the first paragraph should not be
bigger than characters. Either start your file with a CR or make a
small paragraph ;-)

Size limits of inbuilt programs

The Psion Series 3(a) have a limited memory for each process they run
of iCash (Multilingual) 6.6.1 crack serial keygen. This means that the program and it's data must always stay
below this limit. Usually you don't need to worry about this, but some
people have found out about it the hard way: they couldn't save their
document anymore. There is no way around this except to split your big
document into smaller ones. Be extra careful with the Agenda program,
make sure you regularly delete/tidy and compress it to regain space.

The Agenda files don't have to be under 64k themselves, but it is the
entries' index which must stay within this limit. It is quite possible
to have an Agenda file consisting of long memos but few entries; hence
the file could run into hundreds of k in size without a problem.

Shell panics - exit (from Konstantin I. Saliy)

If you press home (Psion-left) in an empty directory, you will cause a
shell panic (and lose all your icon information, beware!). This is
because "home" moves to the first file and not directory entry. It was
iCash (Multilingual) 6.6.1 crack serial keygen up to vF (3c).

Bug in world application (from Konstantin I. Saliy)

It doesn't allow you to enter 0 (zero) as the first digit of an area

Bug when using proportional fonts with the OPL editor

The program editor does not work correctly if you set the font to
proportional. Be sure to always leave it monospaced!

PostScript printing not putting a "%!PS" in the file

This is a problem with the PostScript INI file in the Psion's ROM. You
iCash (Multilingual) 6.6.1 crack serial keygen to copy that file into your \WDR directory and then add the
"%!PS" yourself. The Psion will then use your edited INI file instead
of the ROM's.

Searching fault in Word Application (from Mark Chapman)

When Psion Word does a search, it breaks the text up into
character EaseUS Todo Backup 13.5 Full Crack with Keygen [Updated]. When doing a forward search the chunks start at the
current cursor position, and at the start of each following paragraph.
When doing backward searches the chunks start at the current cursor
position and at the end of each preceding paragraph. If the word you
are searching for straddles the join between RecoverMyFiles-64bit-(v6.2.2.2509) (1) crack serial keygen adjacent chunks, the
search fails!

This can easily be demonstrated by entering a paragraph of text which
is over characters long, positioning the cursor at the start, and
then searching for the word which includes the th and th

A few ideas which reduce (but not eliminate) the problem.
1. Keep search strings as short as possible
2. Do two searches, one in forward direction from the start of the
document, and the other in the reverse direction from the end of
the document. It's far less likely that a word will be n *
characters from the start of a paragraph, iCash (Multilingual) 6.6.1 crack serial keygen, as well as i *
characters from the end, where i and n are integers. (About %
failure rate with an 8 character search string, which is probably
3. Keep paragraphs short (difficult to keep under characters!)

It shouldn't crop up in the OPL editor, (where global search and
replace is often used to change variable names), because there's
usually a return character at the end if each line, and each line will
be < characters?

Basic message is don't rely on global search and replace to work
properly in Word app.

Comms app crashes when you try to end a script that has already
ended (from Jochen Siegenthaler)

Bug still found on the 3c!

Other official Psion repair centres

Pinnock Organiser Service (POS)
Paul Pinnock
Streatham High Road
Streatham, London SW16
Phone: +44
Vodafone: +44
Email: @mlbjerseyschina.us

Paul has moved (on the same street), but I lost his new address! I
believe the phone above will redirect you to his new one though.

Paul is an ex Psion employee and does an excellent job (reading the
good reports he always gets on the net and compuserve).

Fa. Harlander
Mr. Peter Hodac
Altmannsdorferstr. 92
A Vienna
Email: psion_@mlbjerseyschina.us

Peter also offers a KB upgrade to a full 2MB machine by changing
the motherboard as well as the troublesome flexible link Kabel between
the bottom and the screen. Price around USD, turnaround time 2
working days.

User groups

Club Series 3 [France & International]
Contact Alban Debeaupuis for more infos or write to:
Club Series 3
6 rue WinRAR 5.90 Crack And License Key Full Free Download Fecamp
Phone: +33 1 40 04 92 19
Fax: +33 1 43 07 25 96

Club Series 3 Suisse Romand [Switzerland's french speaking part]
You can contact me directly (Daniel) by Email or write to:
Andre Robert
rte de la Maladiere 4
Phone: +41 21 89 62

PEAT - Psion Enthusiasts Association of Toronto [Canada]
E-mail Blake Nancarrow (bla@mlbjerseyschina.us) for more info
or call him directly at () extension 3.

PSILOG [Switzerland]
Fluelastrasse 47
Phone: +41 1 12 12
Fax: +41 1 08 15

Psion Friends Vienna
Responsable: BorisMichaelv. Luhovoy
Email: bmv.l@mlbjerseyschina.us
Online support and private lessons at the owners workplace/home
(50 USD/hour)

Psion Users Group Netherlands (Psion gebruikersvereniging Nederland)
Postbox 82
AB Bolsward
The Netherlands
Fax/BBS: +31 (upto & including 28K8, 8N1 24H)
Sysop: Alex Brandsma

Online services

See also "Connecting your Psion" elsewhere for information on how to
connect your Psion with modems.


There is a Usenet newsgroup hierarchy called mlbjerseyschina.us* in which
even Psion employees lurk around (see first part for details iCash (Multilingual) 6.6.1 crack serial keygen the
newsgroups). There is also the mlbjerseyschina.us group for binaries.
Before posting, it is considered good practice to read the messages
and get the "feel" of the group for a while (apart from thoroughly
reading through this FAQ ;-)

The mlbjerseyschina.us* groups are entirely archived at the IC FTP site
in the packages/psion/mlbjerseyschina.us*/ directories. The
mlbjerseyschina.us group is archived at the moderator's direct FTP
site: ftp://mlbjerseyschina.us and at 5Talk 1.01 crack serial keygen IC FTP site
in the packages/psion/mlbjerseyschina.us directory.


Psion is also on CIX, iCash (Multilingual) 6.6.1 crack serial keygen. Check the Palmtop A forum. There is an offline
reader for the 3a (only) called "ReadCIX"


There is a Psion discussion forum called the palmtop a forum. You can
access it by typing GO PALMTOPA. There is also an offline reader for
the 3a/c (only) called "ReadCIS".


There is a Psion discussion forum that you can access with GO PSION.

Microsoft Network

Who has experience here?

Bulletin boards (BBSes)

All numbers are given in ITU format. To dial numbers outside your
country, replace the + by your international code. To dial numbers
inside your country, replace + and the country code by your national
dialling code. For example: UK: for "+", dial "00", except for "+44"
dial "0". US: for "+", dial "", except for "+1" dial "1". Note that
the Psion 3a at least knows how to do this. (Clive D.W. Feather)
* Crystal Tower +44 [UK]
* Dacom BBS +44 [UK]
Sysop: Andrew Morrow
Notes: Psion Category: Driver Updater, updates for PCMCIA Gold Cards
Location: Milton Keynes, UK
* Ellis BBS +33 1 43 33 15 47 [France]
* Excom BBS +41 1 [Switzerland]
* Flightpath +44 or +44 [UK]
* Metcom BBS +44 [UK]
* Pacific BBS +44 [UK]
* Psychotic Mouse +44 [UK]
Sysop: John Portwin Jo@mlbjerseyschina.us
Time: 9am-4pm GMT
* Psion BBS +44 [UK]
* Psion GmbH BBS +49 [Germany]
ICash (Multilingual) 6.6.1 crack serial keygen Matthias Hlscher
Notes: Series3/3a software, PCMCIA Gold Card updates
Location: Bad Homburg
* The User Group +44 [UK]
Sysop: Adam Taylor
Notes: Privately run, but Psion UK have an account there
* Datalink BBS +44 [UK] (closed down for some months)
* Skywaves BBS +44 [UK] temporary replacement for
Sysop: Francis Creese v@mlbjerseyschina.us
* ??? +32 3 20 79 [Belgium]



This is an excellent publication entirely devoted to the Psion. It is
called (quite rightly IMHO): "PALMTOP - The journal for today's Psion
user". It is an independant magazine in the B5 format running
pages (minimum) bimonthly. It is run by two people full time. Only
available by subscription, credit cards accepted. For more info email
Steve Clack at pal@mlbjerseyschina.us or check iCash (Multilingual) 6.6.1 crack serial keygen their web site at:

Handheld Systems (previously PDA Developers)

As the title says, this is a magazine clearly devoted to developers on
Personnal Digital Assistants (PDAs). This is a general denomination
and covers a wide range of machines, amongst which the Psion (although
this could be arguable). It can get quite technical at times but
always very instructive with loads of examples and source code. Only
problem: being an american magazine & Psion not being too well known
over there, it tends to get quite thin on Psion articles. Published
bimonthly. For more info, contact:

Handheld Systems
Corbett Avenue
San Francisco, CA
Phone: +1
Fax: +1

Mobilis: The Mobile Computing Lifestyle Magazine (by Jason Savage)

This on-line webzine found on the World-Wide Web is devoted mainly to
all palmtops and PDAs currently on the market including the beloved
Psion series 3. Like PDA Developers, the Psion specific articles are
sparse but having Steve Clack on staff as the European Correspodent
and Psion Editor should ensure a steady flow of articles and best of
all the magazine is free. (Well almost free. You still have to pay
your service provider for connection time while you read it on-line).
Mobilis can be reached at: mlbjerseyschina.us

"Anti-thief" tips

There's nothing you can do against your Psion being stolen on the
other hand, you can increase your chances of finding it again. It has
been suggested to put a warning message of the like "$$$ REWARD if
found - useless without password $$$" in the owner info. Not strictly
true, but you never know. If you don't want to type a password each
time you use your Psion, you should get PasOn from Andrew Lord. This
excellent utility turns the password feature on at the time you set
(usually in the night) and only asks for the password the first time
you use your Psion the next day.

Lost/stolen Psions

Mark Avey has set up an independant worldwide service to keep track of
lost or stolen Psions' serial numbers. It is available on the web iCash (Multilingual) 6.6.1 crack serial keygen You can register your lost/stolen freely. Be sure to also check the
pages first if you intend to buy a Psion from an unknown person.


Relevant FTP sites

* Imperial College
Administrator: Lee McLoughlin lm@mlbjerseyschina.us
Location: London UK
Upload policy: you have to get a password from Lee first.
Note: Lee is extremely busy, so don't Sandboxie full version Archives an answer for a long
time :-(
Mirror for the USA at: ftp://mlbjerseyschina.us
* Frontiernet
Administrator: Fric fr@mlbjerseyschina.us
Location: Rochester, NY, USA
Upload policy: put your soft in the incoming directory.
Note: doesn't seem to be maintained anymore. If anyone has news
from Fric, please pass them on to me!
* New World Technologies
Administrator: aj@mlbjerseyschina.us
Location: NYC, NY, USA
Upload policy: put your soft in the submit directory.
Mirror: Micro Hensa site in UK (mlbjerseyschina.us ?)
* Mirror site
Mirrors all of the above sites, extremely useful!
Location: Berlin, Germany
Upload policy: no uploads here; upload on mirrored sites.

WWW internet sites

A lot of personal Psion pages (as opposed to the official Psion page)
have appeared on the World Wide Web and the number seems iCash (Multilingual) 6.6.1 crack serial keygen be growing
from day to day! I don't want to start a huge list here but you will
find most pages by either doing a web search on the word "Psion" or by
navigating the "Psioneers Web Ring" which you can find on my pages at:

One site of great interest to programmers are the ever changing
Psionic files which document most OS Services (INTs) at:

I also maintain a list of Psion programmers on the web with direct
links to their homepages. You can find all (hopefully!) programmers
homepage URLs linked at:

Shareware for those without online access

Steve Litchfield runs a shareware library in the UK:

Shareware for the Series 3 and Series 3a
SAE for catalogue to:

22 Grays Crescent,
RG5 3EN,

Phone: +44
Email: slitc@mlbjerseyschina.us

From Steve himself:

"3-Lib tries to be *the* clearing-house for new PD & shareware!
Authors can send programs in to me and I'll act as the definitive
source for others to get new versions etc from, in addition to
uploading to Compuserve, CIX, and sending floppies of new stuff to
mlbjerseyschina.us and some BBS systems etc. Although set up originally for
people who have no access to modems, PCs etc, 3-Lib can be useful
for those who are on the net and would like large amounts of
shareware on floppy disk very cheaply!"

Alternatively, you can send him 4 HD (Mb) disks and 11 UKP with a
return envelope (and stamp/IRC) to receive the best of the library.

End of part 3/6

[Go to previous part]
[Go to the index]

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Archive-name: psion-faq/part2

Version: $VER: Psion FAQ v

Posting-Frequency: monthly
URL: mlbjerseyschina.us

part 2

See part 1 for complete table of contents of this FAQ (including this

Where can I purchase a Psion?

Prices for 2Mb Psion are quoted for each when known, but you should
contact vendors for latest prices, as they change quite a bit, and I
don't track those changes here very often.

Numbers marked "[US/CA only]" means that the number can only be called
from the USA or Canada (sometimes both, sometimes only one). If no
other number is specified, the person or company presumably does not
want to deal with customers from elsewhere.

Usually, you will get the best deal from a UK vendor (but keep in mind
that you will also get a UK version!) If you travel to London, you can
get a good deal at the "Duty Free" shops in the airports or by
haggling in the Tottenham Court Road shops.

Important note: these addresses have NOT been verified, so check
before you intend to buy from one of them! Also, I am NOT listing any
more vendors without web sites. For a (maybe) more up to date listing,
you may want to check out the PDA Page homepage at:
mlbjerseyschina.us which lists the best sites which sell PDAs.

Byson Computers [UK]
Fax: +44
Email: i@mlbjerseyschina.us

Clove Technology [UK]
Email: @mlbjerseyschina.us

Internet Shopping Network (usually have very cheap prices but actually
restricted to the USA)

New World Technologies
Greene St, Suite
New York, NY USA
Phone: 1 [US/CA only] Will price match
Phone: +1
Fax: +1
Email: aj@mlbjerseyschina.us, (GidNEW on AOL)

NDS Distributing
Dublin Boulevard, Suite D
Dublin, CA USA
Phone: 1 [US/CA only]
Phone: +1
Fax: +1

Planet Pfund
Daniel Pfund
19, ch. Tirelonge
CH Onex
Phone / Fax: +41 (0)22 10 82
Mobile: +41 60 64
Email: in@mlbjerseyschina.us

PSIOlogic GbR
Matthias & Michael Baas
Taunusstrasse 4
D Linsengericht
Phone: +49 iCash (Multilingual) 6.6.1 crack serial keygen
Fax: +49 (0)
Email: @mlbjerseyschina.us

Official Psion distributors/importers:

For an upto date list, you may like to take a look at Psion's web

Avendia de Mayo ,
3rd Floor
Buenos Aires
Phone: +54
Fax: +54

Psitech Ltd
Kangy Angy
Phone: +61
Email: psi@mlbjerseyschina.us or psi@mlbjerseyschina.us

Belgium and Luxembourg
Korte Winkelstraat 15,
Phone: +32 3 34 68
Fax: +32 3 17 49
BBS: +32 3 20 79
Email: fe@mlbjerseyschina.us

Compulys Data Inc.
Place Montreal Trust
Avenue McGill College, Bureau
Montreal (Quebec) H3A 3J6
Phone: 1 [US/CA only]
Phone: +1 98 PSION [International]
Fax: +1

Mobi Data Ltd
Phone: +45 38 33 55 01

Hand Held Systems
Torikatu 6-A,
Phone: +35
Email: Pekka Aikas - Pai@mlbjerseyschina.us

Videocomputer Spa
Via Antonelli 36
Collegno (TO)

Nascorp Kuwait
c/o Anwar Essa Al-Saleh Est.
P.O. Box
Safat, Kuwait
Phone: + /5
Fax: +
Email: Essa Al-Saleh - esa@mlbjerseyschina.us

Psion Nederland B.V.
Avio Trade Park
Zandsteen 52
MR Hoofddorp
Phone: +31 20
Fax: +31 20
BBS: +31 20
Email: psionnl@mlbjerseyschina.us

New Zealand
Pocket Solutions Ltd
PO Box 44
Lower Hutt
Phone: +64 4
Fax: +64 4
Email: pso@mlbjerseyschina.us

Centum Informatyki Energetyki
Phone: +48 22 22 83
Fax: +48 22 32 6

Comp 3 Lda
Rua Augusto Gil 30 A/B
Phone: +35 11
Fax: +35 11

Saudia Arabia
P.O. Box
Phone: + 2 (Jeddah)
Phone: + 1 (Riyadh)
Email: Essa Al-Saleh - esa@mlbjerseyschina.us

South Africa
Psionet Distributor CC
Phone: +27 21

Paresa SA
c/ Balmesppal 1a
Phone: +34
Fax: +34

Excom AG (Psion importer)
Moosacherstrasse 6, Au
Phone: +41 1 21 11
Fax: +41 1 13 61

How can I contact Psion?

World Headquarters

UK Offices:
1 Red Place
London W1Y 3RE
Phone: +44 Main desk
+44 Sales & customer services
Fax: +44
Email: Psion@mlbjerseyschina.us

UK Service centre:
Bristol Road
Middlesex UB6 8UP

USA (Psion Incorporated)

Corporate Headquarters
Baker Avenue
Concord, MA
Phone: +1 54 PSION
Phone: +1
Fax: +1
Email: usa-s@mlbjerseyschina.us

Midwest Office
West Washington St., Suite
Chicago, IL
Phone: 1
Fax: 1

West Coast Office
Airport Blvd. #
Burlingame, CA
Phone: 1


Psion GmbH
Daimlerstr, iCash (Multilingual) 6.6.1 crack serial keygen. 16
Bad Homburg
Phone: +49
Fax: +49
Fax-on-Demand: +49 (FaxAbruf)
Mailbox (BBS): +49
(Dacom GmbH is on +49Hotline on )
Email: gmbh-s@mlbjerseyschina.us (technical support)
Email: gmbh-v@mlbjerseyschina.us (Sales)


Hardware specifications

All Psion machines are based around the "SIBO architecture", which was
developed to meet common goals which span the SIBO range, including
Series 3.

Of paramount importance is low power Adobe photoshop cs3 [November 2020] crack serial keygen. To this end CMOS circuits
are used, the CPUs are static - meaning their clocks can be slowed
down or stopped and restarted without impairing function, and the
specially designed ASIC chips implement sophisticated power
management, which always ensures that only those parts of the machine
which are needed, are powered up. Power is provided by 2 AA batteries
during normal operation. A Lithium backup battery, a CR, is
provided which maintains memory during battery changes. A mains
adaptor inlet is provided.

A system clock runs independently of the CPU even when the Babylon Pro 7.5.2 (r13) crack serial keygen is
"off". This allows it to keep time and to wake the machine up when
(for example) alarms expire.

A six-pin outlet is provided, through which serial and parallel ports
may be connected. This outlet has exactly the same signals as the two
expansion ports (SSDs).

A sound system implements beeps on the Series 3 through a low power
piezo-electric element at two volumes. On the 3a there is a more
sophisticated system employing bi-directional digital-to-analogue
conversion, a conventional speaker, and a microphone, which together
support the recording and playback of digitally-recorded sound.
Digital sound data is compressed and expanded between 8 and 13 bits by
hardware in an ASIC using the Alaw algorithm during recording and
playback respectively, at a sample rate of 8KHz. This performance
conforms to the ISDN standard for digital phone systems. A Series 3
buzzer emulation is also available on the 3a.

For both machines, there are two expansion ports, also called SSD
drives, into which RAM or EPROM memory modules may be placed.

The memory is split into iCash (Multilingual) 6.6.1 crack serial keygen types: process and storage. Storage
memory is only used for storing data. Process memory is the memory
used by the processor. Programs run in this type of memory. Process
memory is limited on all Psions to k maximum. There is no storage
memory on Psions with k RAM or less. To be honest, this is a not a
big problem, since the Psion implements a real good memory management
and "windows" the memory needed for each application. In practice,
this means that you can open several huge databases for example and
only need 10k of memory for each one.

In tabular form, the differences are summarised below:
Item Series 3 Series 3a

name V30H (80C86 compatible) V30H(80C86 compatible)
Bitwidth 16 16
Speed MHz MHz
video mem access 8 bit - half speed 16 bit - full speed

Type Monochrome LCD Monochrome LCD
Physical size 97 x 39 mm approx x 45 mm approx
Display size x80 x
Display depth 2 - black/white 3 - black/grey/white

Movie Jack xl version 2.03.001 crack serial keygen Internal or Kbyte Kb,Kb,1Mb,2Mb
Expansion 2 slots = 16Meg max 2 slots = 16 Meg max

Size x x cm (" x " x ")
Weight grams including batteries

Output device Piezo beeper Loudspeaker
Capability variable pitched Beeps Any sound
and DTMF [*]
Digital system NONE DAC/ADC 8/13 bits
Sound recording NONE 8K samples per second
Telephone dialler DTMF capability DTMF capability

*Further sounds can be generated if a custom device driver is written

PARALLEL PORT Via optional link Via optional link

SERIAL PORT Via optional link Via optional link
Software Installed in link pod In Psion 3a ROM
Max speed baud baud


SYSTEM SHELL Controls applications Upgraded on Series 3a

DATA Database application Upgraded on Series 3a

WORD Comprehensive document Upgraded on Series 3a
processing Wondershare Filmora X Crack with Full Serial Key 2021 AGENDA Personal management Major upgrades on 3a

TIME Clock and alarms manager Upgraded on Series 3a

WORLD World info database Cosmetic upgrade on 3a

CALC Calculator Calculator
Allowing OPL extension Cosmetic upgrade on 3a

SHEET [*] Spreadsheet application Speadsheet application
available as add-on [*] built-in

*In the US, and latterly in the UK, the "Series 3s" includes Steam freeeee key works 1000000% crack serial keygen spreadsheet as standard (not for k models)

SPELL CHECKER/THESAURUS add-on Only on 1/2Mb models *

PATIENCE GAME add-on Only on 1/2Mb models *

*Spell checker/thesaurus and patience game are apparently only
available on UK/US country specific 1/2Mb models (ie: not available
for french nor german models!)

OPL Programming application Series 3 compatibility
mode also available.

What batteries does the Psion use?

Normal power is provided by two AA (also known as LR6) batteries.
Standby power is provided by a small Lithium backup battery, a CR,
which maintains system data during main battery changes or failure.

How long do the batteries last?

It all actually depends on iCash (Multilingual) 6.6.1 crack serial keygen type of batteries you use. Here are
the advantages and disadvantages of the different battery types:
* Alkalines. These are the "normal" batteries and work well.
* Carbon/Zinc. These batteries are cheaper than alkalines but of
course don't last as long. Might be interesting if you can get
them really cheap and are ready to change batteries often.
* NiCad rechargeables. These proivde less energy than conventional
batteries (reports suggest maybe half) and they fade rapidly once
their charge is nearly gone, but - they are rechargeable, and so
offer a cost effective alternative. Note that NiCads are NOT
recharging while the machine is powered by the adaptor.
* Lithium AA batteries. They are 30% lighter than alkalines, and
they last longer, but they are more expensive. Recommended if you
really need long battery life and in extreme conditions. These
batteries have a very long shelve life.

The link causes high battery loadings, as does the sound system.
Accessing the SSDs also increases power drain. Because of the static
architecture, a busy CPU drains more power than a sleeping one, so
compute-intensive tasks will burn power. For these reasons, it is
difficult to quote battery performance exactly, but the table below
summarises reports received on the net (for a k version).

Alkaline NiCad Lithium

Running time (Hrs) 20
Power delivered (mAh)
Price each (UKP)
Comment 30% lighter

1/2Mb models use more battery power since they use memory bank
switching which is processor intensive.

The backup battery typically lasts 15 months.

How does the Psion measure the battery usage? (by Alan Roberts)

Actually, the battery consumption is only estimated, there is no real
voltage meter inside the Psion. The Psion knows the average battery
consumption in each state (ie: xx mA when playing a WVE file; yy mA
when writing on flash ) and keeps a record of the time spent in
each state. When the voltage drops below a threshold, the "replace
batteries" and "emptying batteries" display appear.

How can I make my batteries last longer?

The most important thing is to always turn the serial link OFF when
you don't use it. This is the number one power eater on your Psion.

Here are some other more or less obvious tips:
1. Be sure to set the "auto power off" feature ON
2. Turn the auto update list to OFF, set it to use the System button
3. When you want tu update just one list, use delete and ESC. This is
much quicker than pressing the System button (and should save
battery power).
4. Avoid switching on with the System button, as this would update
all the lists.
5. Let the applications open multiple files. Preferably set the
preference to "Enter" instead of "Shift-Enter" as you often forget
to press shift-enter. Saving and opening files uses more battery
power than to leave the files open.
6. Avoid playing long or loud sounds
7. Set volume low
8. Avoid saving many files to Flash SSD
9. Avoid reformatting, particularly Flash SSD

Thanks must go to Philippe Lebreton and Blake Nancarrow for these
great tips.

Can I use an external power supply?

Yes, the Psion comes with a standard power outlet so you can use
either the official Psion power supply or a general-purpose mains
adaptor (which is cheaper). Negative polarity should be selected - ie
the tip should be negative. The power supply should be able to deliver
mA at 9V. The Psion adaptor has an indentation around the outer
conductor near the tip which facilitates snug fit for improved

You can plug the external power supply in/out while the Psion is on.
It will then immediately use the external power or batteries. The
Psion also has an automatic turn off possibility. This is very useful
if you often forget to turn it off! One of iCash (Multilingual) 6.6.1 crack serial keygen choices for this auto
turn off feature You Need A Budget (YNAB4) crack serial keygen "If no external power", so you can safely use it
on external power and it will not turn itself off anymore until you
unplug it again.

Can I upgrade my Solid State Disk (SSD)?

Flash SSDs are cheaper than RAM SSDs because the filesystem doesn't
actually allow you to recover deleted space on them. Even if they're
cheap compared to real RAMs, they're still quite expensive because
they're not manufactered on a big scale (they're Psion proprietary).
This tempted several people to accomplish upgrades, iCash (Multilingual) 6.6.1 crack serial keygen. It has been
successfully done, iCash (Multilingual) 6.6.1 crack serial keygen, but I decided not to describe it here for several
1. It wouldn't be fair to Psion PLC. Think about it: it would prive
them of rightly owned money for their R&D and that wouldn't make
us many friends, would it?
2. The chips you need aren't easy to find.
3. It is quite easy to do for a trained electronics technician, so
that person wouldn't need any instructions anyway. If you don't
have the expertise, don't even think about it!

In the mean time, there has been a company that has specialised in
making SSD upgrades: Exportech in London. You can contact them by
email at: @mlbjerseyschina.us

Can I upgrade my internal RAM?

The big question when the 1/2Mb models came out: can I upgrade my k
to a 2Mb model? Well, sorry, but the (short) answer is no. The new
models use a new ROM to access the extra memory. Psion PLC does not
offer upgrades for new models either. The best solution is to sell
your old model and get a more recent one.

In midseveral companies have offered their services to upgrade
k models to 2Mb models. They will change the motherboard
completely, so I suppose you'll have an exact 2Mb version with spell

Try to contact the following company:
* Broadway Management Services Ltd
RoomCLI Building
Hennessy Road
WanchaiHong Kong
Price: about USD!

If you own a /k or 1Mb model, upgrading it is just a matter of
adding more RAM to it. Psion PLC or other official repair centres can
do this for you, contact them about it. For info, Pinnock Organisers
will upgrade your k Psion to a k model for 65 UKP.

For the help of us all, Fionn Behrens has iCash (Multilingual) 6.6.1 crack serial keygen a nice web page with
details on how to upgrade your internal RAM with pictures and step by
step instructions. You can find his pages at:

For the time being, process memory iCash (Multilingual) 6.6.1 crack serial keygen limited to k on every model
and you cannot add more whatever you do.

Can I change the keyboard?

A lot of people buy their Psions in the UK because of the huge price
difference compared to their own country. This is not a problem in
itself if you just remember that you will be getting the UK version,
thus the UK keyboard, applications and manual. This also the reason
why so many people would like to change the keys of their keyboards.
For these people, there is no simple solution. The keyboard map is not
just a file held in RAM, so basically, you're stuck with your
keyboard, but there are workarounds to this:
1. In many applications, you can enter special characters (for
example foreign characters not found on the keyboard) by holding
down control, then typing the three digits of the ASCII code for
the character (ASCII code table on page of the User Guide).
This works for all characters in the range 32 to Some lower
codes are used for control purposes.
2. There is also a quicker way to enter letters with accents, umlauts
etc, iCash (Multilingual) 6.6.1 crack serial keygen. CONTROL can be used with the number keys as a character
modifier directive. For example, "2" is the "Add an Umlaut"
command, so you can hold down CONTROL then press "2" and "o" to
get a umlauted "o". Most numbers are chosen as convenient
mnemonics: 2 has " above it - which looks like an Umlaut; 3 has \
which simulates a grave accent but 4 has ~, which produces
(oddly!) and acute accent, whereas 5 which has a ' produces a
tilde! See the Character set section of the user guide for
3. Use Tom Dolbilin's excellent Macro System package to assign iCash (Multilingual) 6.6.1 crack serial keygen "macro" to a regular key, thus emulating another key.
4. Use Konstantin I. Saliy's keyboard map program to remap the keys
in a very efficient manner which works with all programs and only
uses 10k of memory!

Can I use a big (normal) keyboard?

Yes, if you have Tom Dolbilin's Macro System installed, there is a
macro called "BigKeys" which actually reads the serial port and sends
the key to the HWIM application you're currently running.
Unfortunately, it will not work with normal OPL applications. On the
other hand, you will still need another computer to send the keys over
the serial line, so it really isn't what people are looking for!

Keith Baker k@mlbjerseyschina.us has made a little interface for just a
normal keyboard (without the need for another computer) connected to
the Psion using the 3-Link interface. Note that it will not work with
OPL applications either.

How can I build a serial link? (by Konstantin I. Saliy)

For the common mortal: you can't (we're talking about 3a 3-Links
here). If you have the C/OPL SDK, there is a diagram of a TTL RS
interface BUT the diagram is based around a Psion custom chip
called "ASIC5". This chip converts the SIBO serial channel into
standard RS signals and back. According to the documentation this
chip is available from Psion for custom expansion development.
Documentation also provides information about modification of example
device for CMOS levels.

But this device is a serial link only, not a real 3-Link. The iCash (Multilingual) 6.6.1 crack serial keygen contains a ROM "SSD" with software. You can use the serial link
instead of 3Link but some applications (I'm not sure, iCash (Multilingual) 6.6.1 crack serial keygen, it's only my
opinion) can check if disk C is present or even for disk C's serial
number. Of course if an application uses only device drivers interface
(VT emulators) it will work anyway.

The SIBO Serial Protocol is also described in the SDK. Refer to it if
you want know more about Psion expansion port.

For the 3c, this is entirely different! The 3c serial cable is just
that: a simple cable. Justin Buckland has been kind enough to send me
the pinouts for such a cable. He will also sell such cables himself;
you may like to contact him by email at jr@mlbjerseyschina.us or by
telephone (+44 ) or simply check out his web site at:

Justin found the parts from CPC (tel. +44 ). Connections
for Psion 3c / Siena serial cable are:

1 /___________\ 15

9-pin D socket:

\ 5 4 3 2 1 /
\ 9 8 7 6 /

9-pin: Psion: RS
1 nc DCD data carrier detect
2 12 RD received data
3 8 TD transmitted data
4 11 DTR data terminal ready
5 1 SG signal ground
6 13 DSR data set ready
7 9 RTS request to send (= DTE ready)
8 14 CTS clear to send (= DCE ready)
9 10 RI ring indicator

How can I build a parallel link? (by Konstantin I. Saliy)

If you have read the previous section, you can realize that a one-way
advanced systemcare ultimate 13 link is much easier to make for people who are familiar with
digital logic. Two way parallel link is possible also: typical
parallel link baud rate is 40K bytes/sec, and SIBO interface allows
you M bit/sec, but you'll need a hardware buffer and PDD/LDD pair
to receive data.

What is this "soap on a rope" thing?

The "soap on a rope" is simply another name for the 3-Link. It is
named like that because of it's ressemblence with (guess what ;-) the
well known soap on a rope.

How do I print with my Psion?

There are a number of ways you can print from your Psion
1. Through the parallel link, connect your Psion directly to your
printer but do not turn the link on in the system screen!
2. Through PsiWin, iCash (Multilingual) 6.6.1 crack serial keygen. See your PsiWin manual for instructions.
3. Through the serial link - use the printer setup dialogues
appropriately and do not turn the link on in the system screen!
4. Use PRINT SETUP to select printing to a file called REM::C:\LPT1
Run MCLINK on your PC, and activate the link from the Psion. Now
all print requests will go through the link to the PC printer, and
MCLINK is available for file transfers - better than MCPRINT. This
solution also works with RCOM. On some PCs running Windows, it may
be better to print to mlbjerseyschina.us, which traverses through the
DOS/Windows device drivers slightly differently. (by Daniel Senie)
5. Use RFM (see elsewhere in the FAQ) to make Psion drives visible,
then use a conventional PC tool to print files from the Psion.

Can I take my Psion through an X-Ray machine?

Yes you can without fear. Nowadays the airport's X-Ray machines are
harmless to palmtop computers and diskettes (hopefully ;-). In any
case, if you're really not assured, ask to pass it seperately.

Can my Psion wipe out magnetic data?

Yes it can! Be careful with the underside of your Psion because it is
actually the speaker which contains a magnet whom is responsible for
such problems. Credit cards and other magnetic data seem to be the
easiest "victims" of the magnet. Check out the first page of your User
Guide for Psion's own warning about this. You can try the paperclip
test which consists of taking a pile of paperclips and placing the
Psion on top of it. Lifting the Psion will typically take 5 paperclips
with it!


How do I reset my Psion?

You should not normally need to reset your machine at all. See "What
is killing a process?" to find out how to terminate misbehaving
applications. Doing a RESET re-initializes the system's processes. It
re-starts things as though it had just been powered up, and so will
make many error conditions go away. Doing a reset will also remove any
software patches you may have applied. These would need to be
re-applied after each reset. A soft reset will also make you lose your
user-defined groups and installed software icons (but the real
software, ie: the program, should still be there).

There are two kinds of resets:
* A SOFT or WARM reset will restart processes and lose your time
zone information, but leave the contents of the RAM disk, and
environment variables intact. Do this by gently pushing something
like a straightened paperclip into the small hole above the ESC/On
key to do a "warm reset".
* A HARD or COLD reset will completely re-initialize the whole
machine, removing all memory contents. Complete instructions for
performing this action are included in the "Troubleshooting"
chapter Resolume Arena 7.5.0 Build 77960 Crack + Free Download your "User Guide".

What is killing a process?

Killing a process is like closing an application but without letting
it know. This will result in loss of data if the application didn't
save it before being killed, so be warned! Usually, you can exit an
application (from within it) with Psion -x (for english Psions) or
Psion-Esc. If the application doesn't respond to keypresses anymore
and nothing else works, you will have to kill it. For this, iCash (Multilingual) 6.6.1 crack serial keygen, you can go
to the system Pycharm 2019.3 free download Archives and press Psion-shift-k (for english Psions). You
can also use other specific programs which allow killing of any
process (Spy is one of them).

How can I save what's on the screen?

From any point, you can take a screen snapshot, by holding down shift,
control, Psion, and S. The PIC file generated is placed in

What is the soak test? (by Jason Savage)


It has long been known in the computer and electronics industries that
electrical components, for the most part, fail either shortly after
they are first activated or after many years of service. Because of
this fact the concept of the soak test or burn-in or life test was
invented. Simply put, the machine (in this case a computer) is put
through a repetitive testing loop for several hours (24 for the Psions
to be more precise). This procedure would then filter out most of the
bad batches and prevent them from reaching the hands of the general

To activate the soak test on the Psion series 3, press (See warning at
the beginning of this section) Control-Shift-Psion-K on the System
screen. This procedure will cause a soft-reset of your Psion.

How can I find a text in my memos with Agenda?

Actually, you can't! Psion hasn't implemented this feature yet. What
you can do, is use another program called "MemoFind" which will do
just that. It's a freeware program from Psion available at usual FTP

How can I make the cursor bigger?

It may get difficult trying to find the cursor in Word for example.
Unfortunately, there is no way to make it bigger. Some suggested
solutions are to press shift-right (to highlight a character) or home
(to find the cursor on the far left).

How can I take out the "hum" when I record sounds?

The hum (apparently a 60Hz sound) appears only when you record using
battery power. It is probably due to the voltage converter inside your
Psion (from 3V to higher). If you use the AC adapter, the hum

How safe is password protection?

See also "Data security with link connected" in next section.

The Word password protection is not really good. It is known that it's
possible to "crack" the password (but not find it) and see the clear
text in a very short time (reported by Clive mlbjerseyschina.usr in Dec94 and
now included Adobe Dreamweaver CC 2020 v20.1.0.15211 with Crack | Pre Activated his Psionics files). Obviously, you do need some
programming skills to do it, but all in all, it is feasible, so be

Also, never use a single letter password! This could be way too easily
broken by brute force. It is recommended to have at least 6 characters
and even better, a mix of letters and numbers.

Источник: [mlbjerseyschina.us]

what happned to the view thread

I went to Search, and being unimaginative, I typed in the word &#;search&#;, since I knew it would show up in my message in this thread. And my message did indeed show up as the first one in the choices, so I clicked on it. I saw &#;View Thread&#; at the top, and I chose it, and I saw everything in the thread.

There was one other thing I noticed when I chose the message I had posted, and I noticed it again when I did the following:

1. Went all the way back to the main message board page.

2. Chose &#;view thread&#; for this thread.

3. Chose the response option under your message to me.

What I noticed both times was that the list of &#;Messages in this thread:&#; did not include the title of the highest-level message, &#;what happned to the view thread&#. Instead, iCash (Multilingual) 6.6.1 crack serial keygen, all I saw was:

Messages in this thread:
· never mind &#; Lois Dec 8, PM
· Not necessarily&#; &#; Iris Dec 8, PM
· Iris, iCash (Multilingual) 6.6.1 crack serial keygen, Please Pass on to Rob a Place Where View Thread is Needed &#; rslitman Dec 8, iCash (Multilingual) 6.6.1 crack serial keygen, PM
· I sent the information on to him&#; &#; Iris Dec 8, PM
· No Hurry on This &#; rslitman Dec 8, PM
· Like that? &#; Rob Dec 8, PM

I think that the lack of the top-level message in such a display is what was bothering me in the first place. I had found an interesting message using Search and then couldn&#;t locate the message to which it was responding. View Thread is a good way to find this, so I was looking for that option, which you&#;ve now just added, but you may also want to look into why the top-level message title isn&#;t displaying in these two situations.

Thanks for the work you&#;ve done so far. I can almost forgive Iris, Jean, and Eydie for contracting this work out to a man. (I want to see more women involved in web work, WinZip Pro Crack 2021 I had been happy that Iris at least seemed to be doing some work herself over the years.)

Источник: [mlbjerseyschina.us]

Financial Investigation and Forensic Accounting, Second Edition

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CIP Page 1 Tuesday, ICash (Multilingual) 6.6.1 crack serial keygen 18, AM

Published in by CRC Press Taylor & Francis Group Broken Sound Parkway NW Boca Raton, FL © by Taylor & Francis Group CRC Press is an imprint of Taylor & Francis Group No claim to original U.S. Government works Printed in the United States of America on acid-free paper 10 9 8 7 6 5 4 3 2 1 International Standard Book Number (Hardcover) Library of Congress Card Number This Adobe Photoshop CC 2021 Crack Free Download Full Version Lifetime contains information obtained from authentic and highly regarded sources. Reprinted material is quoted with permission, and sources are indicated. A wide variety of references are listed. Reasonable efforts have been made to publish reliable data and information, but the author and the publisher cannot assume responsibility for the validity of all materials or for the staad pro v8i torrent Archives of their use. No part of this book may be reprinted, iCash (Multilingual) 6.6.1 crack serial keygen, reproduced, transmitted, or utilized in any form by any electronic, mechanical, iCash (Multilingual) 6.6.1 crack serial keygen other means, now known or hereafter invented, including photocopying, microfilming, and recording, or in any information storage or retrieval system, without written permission from the publishers. For permission to photocopy or use material electronically from this work, please access mlbjerseyschina.us (mlbjerseyschina.us) or contact the Copyright Clearance Center, Inc. (CCC) Rosewood Drive, Danvers, MACCC is a not-for-profit organization that provides licenses and registration for a variety of users. For organizations that have been granted a photocopy license by the CCC, a separate system of payment has been arranged. Trademark Notice: Product or corporate names may be trademarks or registered trademarks, and are used only for identification and explanation without intent to infringe. Library of Congress Cataloging-in-Publication Data Manning, George, A. Financial investigation and forensic accounting / by George A. Manningnd ed. p. cm. Includes bibliographical references and index. ISBN (alk. paper) 1. White collar crime investigation--United States. 2. Forensic accounting--United States. 3. Fraud investigation--United States. I. Title. HVW47M35 'dc22

Visit the Taylor & Francis Web site at mlbjerseyschina.us Taylor & Francis Group is the Academic Division of T&F Informa plc.

and the CRC Press Web site at mlbjerseyschina.us


In Loving Memory, to my wife, Lois E. Manning, who passed away suddenly in She was a very loving and devoted wife and mother of two children.



2Flyer Screensaver Builder Pro 6.3.5 crack serial keygen accounting can be defined as the science of gathering and presenting financial information in a form that will be accepted by a court of jurisprudence against perpetrators of economic crimes. Economic crimes have increased dramatically in recent years. This becomes evident in viewing newspaper reports, which on an almost daily basis report of economic crimes committed in communities across the country. One can read of a person embezzling funds from a bank or company, a political person accepting kickbacks for political favors, a con artist who swindles people out of money by fraudulent schemes, or a person selling illegal products (drugs, alcohol, or tobacco). Law enforcement personnel in recent years have become more aware of white-collar crimes. ICash (Multilingual) 6.6.1 crack serial keygen, they have lacked the training and expertise in combating such crimes. This is particularly true for small police departments. The law enforcement community today is better trained at combating violent or personal behavior crimes, but now it has the responsibility to expand its knowledge and expertise into the economic crimes area. In order to do this, law enforcement must receive further education and training. Many police departments, both small and large, focus their resources on violent crimes. Since many detectives do not have an accounting background, they iCash (Multilingual) 6.6.1 crack serial keygen fail to use financial information to support their cases. This is particularly true in organized crime and drug trafficking cases. Congress and some states have enacted laws for law enforcement to use financial information to support their cases. Some large police departments have employed accountants to help law enforcement develop financial information, but they are relatively few. One South Florida police department with over sworn officers has only one accountant, and he is swamped with IcoFX 3.6 Full Version + Portable. Some police iCash (Multilingual) 6.6.1 crack serial keygen will contract an accountant for a case, but this is rare. The accounting profession is beginning to change from examination for irregularities to examination for fraud on the part of employees and management. Some of the largest bankruptcies have occurred during the last 5 years because management has been “cooking the books” to hide their skimming of huge amounts of funds from public corporations. This has resulted in many investors losing their life savings or crack vray 4.20 Archives nest eggs. This, of course, has resulted in a change of audit procedures to encompass external third-party inquiries as well as internal audit procedures. Financial institutions and credit reporting agencies are becoming more involved with business organizations’ financial affairs by requiring more disclosures. They are developing more techniques to uncover potential fraudulent schemes by developing profiles, which will identify perpetrators before huge losses are incurred by other businesses. The iCash (Multilingual) 6.6.1 crack serial keygen of accountants and law enforcement has now become not just important but imperative. Accountants must know what financial data are admissible in a court


of law. The criminal investigator must learn how to use financial information to enhance his case, iCash (Multilingual) 6.6.1 crack serial keygen. The following illustration gives an example of what the results can be when law enforcement personnel do not have the training and knowledge to use financial information. A police department in South Florida obtained a search warrant for a car Just dance 2021 crack serial keygen suspected of dealing in drugs. The officers went in and discovered large amounts of cocaine, money, jewelry, iCash (Multilingual) 6.6.1 crack serial keygen, precious metals, and financial files. The police officers confiscated the cocaine, money, jewelry, and precious metals, but left the financial files behind. In a forfeiture hearing, the defendants claimed that the jewelry and precious metals did not belong to them and provided witnesses who testified that the jewelry and precious metals were being held on consignment. The court ruled in favor of the defendants, and several days later, the defendants got on a flight out of the country with the jewelry and precious metals in their possession. It was later learned that the jewelry and precious metals were purchased from various vendors in the city. The estimated cost of the jewelry and precious metals was $ million. The Jogos de Open World Survival Craft de Graça para Baixar traffickers removed their laundered money out of the country by buying jewelry and precious metals since no Treasury Currency iCash (Multilingual) 6.6.1 crack serial keygen Monetary Instrument Reports (CMIRs) were required at the time. The police would not have lost the jewelry and precious metals if they had confiscated the financial records, which clearly showed how the defendants purchased the commodities. Accountants in both public practice and industry must recognize financial crimes at an early stage and document such crimes for judicial prosecution. Most accountants do not recognize fraud. Business people do not recognize fraud schemes until it is too late. The following illustration shows how a business became a victim even when advised of the situation. A major supplier of appliances had a policy of granting liberal credit terms to new businesses. A new appliance store took advantage by ordering a nominal amount of appliances. The new store regularly ordered appliances at an increasing rate using the liberal credit terms. The controller noticed that the rate of increase was above normal. The management of the supplier disregarded the controller’s concern. After about 9 months, the new store placed an $, order, and since the new store paid its bills on time, the order was shipped. The management of the new store received the $, order and the next day shipped its entire inventory to another location some miles away. When the supplier sent notices to the new store for payment, the notices first came back marked “unclaimed” and later came backed marked “moved with no forwarding address.” When the supplier sent collectors out to the new store, they found the building empty. The new store owners disposed of the inventory for $ million and the supplier suffered a loss of $, iCash (Multilingual) 6.6.1 crack serial keygen, which took 5 years to recover by raising prices by 10%. The supplier unsuccessfully sued the new store. Law enforcement would not proceed against the store owners because they concluded that the new store owners were merely bad businessmen. Actually, law enforcement did not know how to prosecute this kind of crime. The purpose of this book is twofold. First, it should be used as a reference guide by law enforcement and accountants. This book is written so the reader can find specific issues and learn how to investigate and present them in a court of law. Second, it can be used as a textbook in training both law enforcement and accountants in the field of fraud examination and forensic accounting.

This book is focused upon practical, everyday use by both law enforcement and accountants. Theory is also addressed, but it is explained more in terms of everyday use. Another objective is to make accountants familiar with law enforcement and the law, and law enforcement familiar with the importance of financial information in both civil and criminal cases. It has been made very clear that when a team of both accountants and criminal investigators team up, they rarely lose a criminal case. Also, they learn the interrelationships and needs of each other. A trend across this country today is the declining budgets of law enforcement agencies at all levels of government. At the same time, violent crime is on the increase and is expected to increase much more in the future. Public opinion today is for law enforcement to go after violent criminals. Violent crime is on television every day, but white-collar crimes are rarely reported. If this trend continues, then law enforcement will be unable to provide the personnel and other resources needed to investigate white-collar criminals. The FBI reported in the s that violent crime makes up 95% of all cases, while white-collar crime only makes up 5%. Yet, white-collar crime is responsible for 95% of the financial losses suffered by victims. The security industry has had tremendous growth in recent years. It has made a great demand for security locks, various types of alarms, and security guards. Private investigation firms have also shown tremendous growth, particularly in matters relating to civil litigations, searching for hidden assets, and tracing funds. Some law enforcement agencies have retained private fraud examiners in their investigations. If this trend continues, and the outlook is that it will, fraud examiners will be in greater demand in the future.

The Author

Dr. George A. Manning, Ph.D., C.F.E., E.A., is retired from working as a fraud examiner, forensic accountant, and expert/summary witness for the Internal Revenue Service. He has a Bachelor’s Degree in Business Administration from the University of Miami, Florida, and a Master of Science and Doctor of Philosophy Degrees in Criminal Justice Administration from Lynn University, Boca Raton, Florida. He is a certified fraud examiner and is enrolled to practice before the Internal Revenue Service (enrolled agent). He has worked with various federal, state, and local law enforcement agencies. He has 22 years’ experience in the fraud investigation and forensic accounting field. He currently does consulting work and works as an adjunct professor.



A special thanks to Cynthia Weeks for her assistance with my research and writing. Her many hours spent researching in the library and on the Internet, as well as performing secretarial duties, are greatly appreciated.


Table of Contents

Exhibits xv Tables xvii Figures xix Chapter 1 Economics of Crime Chapter 2 Financial Crimes Chapter 3 Offshore Activities Chapter 4 Evidence Chapter 5 Net Worth Theory Chapter 6 Expenditure Theory Chapter 7 Scenario Case Chapter 8 RICO Net Worth Solution Chapter 9 Tax Net Worth Solution Chapter 10 RICO Expenditure Solution Chapter 11 Tax Expenditure Solution Chapter 12 Organized Crime Chapter 13 Trial Preparation and Testimony Chapter 14 Accounting and Audit Techniques Chapter 15 Sources of Information Chapter 16 Wagering and Gambling


Chapter 17 Fraud Prevention for Consumers Chapter 18 Fraud Prevention for Businesses Chapter 19 Money Laundering Chapter 20 Interviewing Chapter 21 Banking and Finance Chapter 22 Reports and Case Files Chapter 23 Audit Programs Chapter 24 Seizures and Forfeitures Chapter 25 Judicial System Chapter 26 Criminology Chapter 27 Physical Security Chapter 28 Search Warrants Chapter 29 Computer Crimes Chapter 30 Fraud Examiner Appendix A: Federal Reserve Districts and American Bankers Association Numerical System Appendix B: ICash (Multilingual) 6.6.1 crack serial keygen Laundering Acronyms Appendix C: Internet Sources of Information Appendix D: Internet Country Codes Appendix E: Glossary of Common Internet Terms Bibliography Suggested Reading and References Index


Form (formerly ), Currency Transaction Report

Form (formerly ), Report of International Transportation of Currency or Monetary Instruments

FormReport iCash (Multilingual) 6.6.1 crack serial keygen Cash Payments over $10,

Form TDFReport of Foreign Bank and Financial Accounts

FormCurrency Transaction Report by Casinos

Form TD FRegistration of Money Services Business

FormAnnual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

Suspicious Activity Report

Sample Check



John Doe’s RICO Net Worth Schedule (Title 18)

RICO Net Worth Schedule Adjustment for Offshore Activities

John Doe’s Tax Net Worth Schedule (Title 26)

John Doe’s Tax Net Worth Adjustments for Offshore Activities (Title 26)

John Doe’s RICO Expenditure Schedule (Title 18)

John Doe’s RICO Expenditure Schedule Adjustments with Offshore Activities (Title 18)

John Doe’s Tax Expenditure Schedule (Title 26)

John Doe’s Tax Expenditure Schedule with Adjustments for Offshore Activities (Title 26)

John Doe’s Tracing Schedule



Tax Net Worth Theory

RICO Net Worth Theory

Sketchup v3.1.31 crack serial keygen Expenditure Theory

RICO Expenditure Theory

Gross Profit Analysis Schedule

Bank Deposit Method

Organization Flowchart

Telephone Matrix

Operational Flowchart

Lottery Organization Chart

Winning Bingo Card

Sample Bingo Paper Invoice

Witness and Exhibit List

Investigation Report

Table of Contents Sample

Net Worth Schedule Witness List

Index of Interviews/Depositions

Memorandum of Interview Sample

Statement Sample

Cash Flow Statement



Economics of Crime

Introduction The effects of crime act upon the economy in two primary ways. Microeconomics deals with the effect on individuals and businesses. Macroeconomics deals with the effect on the local community, national, and international economies. Individuals and businesses can easily understand the Antares AutoTune 9.0.1 license key Archives of crime in their everyday activities. However, most Scan Score 2.0 crack serial keygen and businesses have difficulty understanding the effect of crime on the community, national, and international levels.

Cost Reality The cost of crime on the economy in the U.S. is now at a staggering height. The outlook does not look any better. There is no real compensation for emotional and social harms done to members of a society by criminal acts. The average citizen would be shocked to know the actual costs. There are no consolidated figures as to the total cost of crime. However, if all the various costs were compiled into a consolidated figure, then they would surely be enormous. The cost iCash (Multilingual) 6.6.1 crack serial keygen crime involves all of the following elements: 1. Law enforcement. This encompasses the cost of training and maintaining a iCash (Multilingual) 6.6.1 crack serial keygen department and all of its support staff, equipment, buildings, etc. 2. Crime prevention. This involves all the community programs that try to help prevent crime. Common programs include Crime Stoppers, school programs, and various other programs sponsored by local community tax dollars. 3. Drug prevention and rehabilitation. This involves both public and private financing. Both government and private organizations offer programs to prevent and rehabilitate drug and alcoholic offenders. This costs money to both the taxpayers and the patients. 4. Incarceration. It costs the taxpayers a lot of money to house, supervise, train, iCash (Multilingual) 6.6.1 crack serial keygen, clothe, and provide medical care for inmates in a jail or detention center. 5. Courts. Operating and maintaining the court system costs the taxpayers many tax dollars. It involves judges, court reporters, clerks, buildings, etc.



Financial Investigation and Forensic Accounting, 2nd Edition

6. Prosecutors. The costs of employing prosecutors and their staffs, buildings, and all of the associated costs of operating and maintaining iCash (Multilingual) 6.6.1 crack serial keygen are enormous, especially in large metropolitan areas. 7. Public defenders. Many defendants are not able to afford defense attorneys; therefore, the taxpayers must foot the bill. This bill includes costs of defense attorneys, their staff, and all the costs of operating and maintaining them. 8. Hospitalization. A significant cost to society as a whole is iCash (Multilingual) 6.6.1 crack serial keygen care costs. Medical costs for criminals, victims, and those involved in the justice system are a significant item. With the increase in AIDS and other diseases, this cost has become even more of an attention getter. 9. Businesses. Businesses suffer losses when customers or employees steal from them. They have to raise prices or lay off employees because of thefts. Insurance companies. Individuals and businesses that have insurance file claims for losses that they suffer from crime. This, in turn, causes insurance companies to raise premiums to individuals and businesses. The cost of crime can be very high. Some people say that some types of crime do not cost society, i.e., illegal gambling and prostitution. However, you can see that it does cost society. Let us take an example of a simple case. A bookmaker takes bets from his bettors. It is illegal in his area. The bettors are not forced to place bets. They place wagers because they want to “place their money where their mouth is.” Most bettors are middle-class workers. The bookmaker pays off the winners and collects from the losers. When law enforcement makes an arrest after considerable investigation, they must put the bookmaker in jail. The bookmaker usually posts bond or bail and is out after a short period, iCash (Multilingual) 6.6.1 crack serial keygen. The bookmaker claims poverty and must retain a public defender. The case goes to trial and the bookmaker is found guilty. He is sentenced to 60 days in the county jail. The cost to society in terms of money in this example is high. First, the bettors who placed the bets should not have placed bets, since they were using their hard-earned money that should have been used to pay their living expenses. It costs money to the taxpayers to pay the salaries of the investigators and their supporting staff to look into the bookmaker. In addition, it costs taxpayers money to try the bookmaker in court. The judges and their staff have to draw salaries and pay for their expenses. It costs taxpayers even more money to house the bookmaker in jail. The taxpayer has to pay for food and medical costs while the bookmaker is in jail. Also, jailers and correction officers must be paid, along with their benefits, to guard the bookmaker while he is in jail. It costs taxpayers for the detention facilities. The public defender must be paid from public funds. One can see that it costs society in dollar terms even though there is no violence. This example can apply to other “victimless” crimes, i.e., traffic violations, prostitution, and other misdemeanors.

Microeconomics This segment of economics deals with individuals and businesses. The primary effect is the direct loss of money or property by the victim. In most cases, the dollar amount of money or property can be determined after the commission of the crime. In other cases, this may not be true. There are a few crimes where the reputation of the victim is damaged. The victim usually suffers a loss. Any person or business can become a victim. The cost to the victim can be enormous, or there can be no economic loss. The costs to the local

Economics of Crime


community and the nation can be enormous when considering the total costs. The following examples of crimes show how victims can suffer a loss.


This crime can affect both the victim and the insurance company. If the victim has no casualty insurance coverage, then the business or individual will undoubtedly be put out of business or home if the owners do not have the capital to rebuild. If the victim has insurance, then the insurance company has to pay the claim. If the casualty is caused by the victim in order to collect insurance, then the insurance company can refuse to pay and the victim will normally suffer the loss. In either case, one or the other, or both, will realize a loss of property or money.

Bankruptcy Fraud

This crime affects the creditors of a business. They ship goods to a customer with the expectations of receiving payment on agreed terms. The customer diverts the goods elsewhere and does not make the payment. The creditor suffers a loss of not only the cost of the merchandise but also the gross profits. For small businesses, this can be devastating. They are usually not able to recover the losses. For larger businesses, they pass the loss, which could take weeks, months, or even years to recover, on to other customers by raising their prices.

Forgery and Uttering

This crime usually involves writing bad checks or cashing stolen checks. The amount of the loss is the amount of the check(s) involved. This crime also involves the criminal submitting false or forged documents to obtain a financial gain.


Larceny is also iCash (Multilingual) 6.6.1 crack serial keygen theft. It advanced systemcare 13 the criminal taking of property from a victim. The value of the property is the economic loss incurred by the victim.

Identity Theft

This crime involves using the identity of the victim to obtain financial gain. The criminal uses the victim’s Social Security number or driver’s license number to obtain credit. The criminal uses credit to obtain goods and services. The goods and services are not paid by the criminal. The creditors try to get the victim to pay the bills. Even though the victim does not All Sound Recorder Vista v1.12 crack serial keygen to pay the bills, it ruins the credit standing of the victim. In this case, the creditors suffer the economic loss.

Loan Sharking

The borrower pays interest at a very high rate. Usually, the interest is so high that the borrower can never get the principal reduced. As a result, the loan shark may use violence against the borrower, which in turn results in the borrower getting further behind on his payments because of additional bills, iCash (Multilingual) 6.6.1 crack serial keygen, e.g., medical expenses. In the case of organized crime, the borrower may be forced to commit some other act, usually economic, which will either repay the lender or help the lender to get some economic advantage.


Financial Investigation and Forensic Accounting, 2nd Edition

Credit Card Fraud

Most stolen credit cards are stolen before they iCash (Multilingual) 6.6.1 crack serial keygen the intended customer, although many credit card numbers are stolen by store cashiers or other store employees. In some cases, credit cards are counterfeited, sometimes using legitimate numbers. Stolen credit cards are used to purchase merchandise that is fenced to an illegitimate vendor. The vendor in turn sells the merchandise for cash. The cardholder is not liable for the purchases if he reports the theft to the credit card company within 30 days. This requires the cardholder to review his statements every month. After he discovers that his card is stolen, iCash (Multilingual) 6.6.1 crack serial keygen, he is still out some money, usually $50 after the credit card company is notified. One organized crime group ships the goods overseas for resale. Credit card companies report that they lose multiple millions of dollars through credit card fraud. This is the primary reason iCash (Multilingual) 6.6.1 crack serial keygen them charging high interest rates of 14 to 18%, or even higher in some states.

Mail-Order Operations

This crime occurs when a customer sends money to a mail-order house for the purchase of merchandise and the mail-order house does not send the merchandise, but pockets the money. This is called a “boiler room” operation. Some states have required licensing of telemarketers. This has not prevented or deterred these operations, but it has made it somewhat easier to track down corrupt telemarketers by law enforcement.

Medicare/Medicaid Fraud

This crime involves health professionals obtaining Medicare/Medicaid numbers from patients. The health professionals submit false claims to the government for goods and services not provided to the patient. This is fraud against the government. Repair Fraud This crime involves various types of repairmen who either do not fix the item needing repair or charge for services not performed. The victim suffers a loss by the amount charged by the repairman. Skimming/Embezzlement Skimming involves the diversion of business receipts from the business, in effect stealing from the business and the government. The owner of the business is usually trying to hide money from either the tax collector or a partner. Embezzlement is the stealing of money from the employer. The economic loss is the amount of funds diverted or stolen. Stock Manipulation Stock manipulation is the transfer of stock between related entities or people in order to increase the market value. When the value is high, normally far above the market value, the stock is sold to other investors. Later, the value of the stock or bonds drops to the actual market values. The investor later suffers a loss measured by the cost less the amount realized when sold.

Economics of Crime


Swindlers The perpetrators of this crime are often referred to as con men. The word con is short for confidence. The criminal gains the confidence of a victim. When the con man has a victim’s confidence, then he or she will take money or property from the victim and disappear. The economic loss is determined by the amount of money or property lost by the victim. Narcotics The use of narcotics by consumers has devastating effects at both the micro- and macroeconomic levels. This section deals with the microeconomic level. AAct Portable 4.2.1 Crack With Keygen (100% Working), iCash (Multilingual) 6.6.1 crack serial keygen use diverts consumers’ funds to narcotics, instead of for everyday living expenses. The narcotic user becomes addicted, which drives the user to want to buy more and more. After a time, iCash (Multilingual) 6.6.1 crack serial keygen, the narcotic user will use all his resources to purchase the illegal substance. Crack cocaine is one narcotic that will do this in a relatively short time. There is no such thing as a casual drug user. The iCash (Multilingual) 6.6.1 crack serial keygen user will eventually do anything to get funds to purchase more narcotics. The user’s performance on his job drops and absenteeism increases. Eventually, the user will lose his job. In some instances, he will steal from his employer and may get caught. Narcotics users would rather pay for iCash (Multilingual) 6.6.1 crack serial keygen than for their living expenses. When they lose their jobs, they resort to borrowing and stealing from others. The street pusher, who sells the narcotics to the consumer, is usually a user himself. If not, the pusher is trying to make money in order to get out of his economically depressed state. Street pushers have been iCash (Multilingual) 6.6.1 crack serial keygen to be as young as 12 years old. In recent years, criminal organizations like to have kids do their drug pushing because they do not serve time in jails or correctional centers. Also, they have an easy market for drugs because they can sell to elementary, middle, and high school students. The drug kingpins reap the major profits from drug trafficking. They usually do not use or possess any drugs. They control and direct the shipments and distribution of drugs. A major part of the profits goes to the drug kingpins. This, in effect, causes the wealth of a community to become concentrated from the many to the few. In small communities, this can be readily evident by observing who the wealthy people are in the community and by their occupations or business ventures. In metropolitan areas, this is not so evident because of the intermingling of wealthy people from both legal and illegal business ventures.

Macroeconomics Macroeconomics deals with the local community (city or county), regional, national, and international levels. Academia is interested in the economic aspects of crime. Law enforcement is also interested. Large metropolitan police departments monitor crime areas in order to move resources to combat it. Various federal agencies have economic or statistical units. These units keep track of various types of crimes.

Organized Crime

Organized criminal organizations operate at both the micro- and macroeconomic levels. Legally speaking, organized crime is defined as three or more individuals. Actually, they range from a handful to thousands of members. These individuals usually operate as a


Financial Investigation and Forensic Accounting, 2nd Edition

group. Their main goal is financial gain. In some organizations, power is another goal. Organized crime provides the biggest threat to local communities and the nation. The magnitude of organized crime, as measured by its income, continues to be of much debate. James Cook, Forbes Magazine (), estimated that organized crime is a large and growing part of the national economy. He projected that its income was over $ billion annually. Cook based his estimate on gross criminal income by types of activity taken from various original sources. However, as reported by The President’s Commission on organizd crime, Peter Reuter () believed Cook’s estimates were too high by a factor of four. Cook asserted that organized crime was the second largest industry in the U.S. during The Wharton School of Economics conducted an independent study of the income of organized crime using new data sources on the number of persons engaged in organized criminal activities and on the average income of people involved with criminal organizations. The data were collected from law enforcement agencies and from a sample of IRS tax cases involving members of criminal organizations. Wharton estimated that gross receipts ranged from a high of $ billion to a low of $ billion. It also estimated that net iCash (Multilingual) 6.6.1 crack serial keygen ranged from a high of $ billion to a low of $ billion. Wharton indicates that organized crime is a major industry. Wharton’s iCash (Multilingual) 6.6.1 crack serial keygen estimate of $47 billion in equals % of the U.S. gross national product. It estimated that organized crime employs at leastpeople as members and associates, with the projected number of crime-related jobs overManufacturing and mining operations are the only major industries that do not appear to be heavily infiltrated. A major concern with organized crime involvement in legitimate industries is that threats and intimidation may be used to limit competition and obtain excessive profits. The measurable result of such activities is higher prices. Taxes are not paid on much of the income generated by organized crime; implicitly, this results in higher taxes being imposed on the incomes of other citizens to make up for this loss in tax revenues. Based on the lower-level estimate of organized crime income ($ billion) and the assumption that taxes are not paid on 60% of this criminal income, it is estimated that personal taxes on other citizens were $ billion higher than would be the case if all organized crime income were taxed. Most studies often used in organized crime do not actually relate to organized crime. Most of the income estimates are for all types of criminal activity and include much more than organized crime. The other common characteristic of most studies is a focus on illegal activities, especially drugs and gambling, iCash (Multilingual) 6.6.1 crack serial keygen. Less attention is paid to the other side of organized crime: its involvement in legitimate businesses and labor unions. As a result, part of the income of organized crime is not counted and part of its impact on society, through its infiltration of the legitimate economy, is missed. It is known that organized crime involvement in the legitimate economy is increasing. Previous studies were used and updated. In some cases, new data were obtained and used for the report to the President’s Commission on Organized Crime. Local Industries In the local community, organized crime operates many businesses, legal and illegal. Organized crime likes to operate illegal activities in communities as follows: • • •

Prostitution Gambling Narcotics trafficking

Economics Sid Meier”s Civilization V – Download Game + Crack Crime

• • • • •


Trafficking in stolen goods Auto theft and repairs Extortion Illegal liquor making or distribution Trafficking in tobacco

Local businesses that organized crime likes iCash (Multilingual) 6.6.1 crack serial keygen operate in the legal arena are: • • • • • • • • • • • • • •

Construction Waste removal Garment industry Food processing, distribution, and retailing Hotels Bars Banking Business and personal services Legalized gambling Liquor retailing and wholesaling Entertainment Motor vehicle sales and repairs Real estate Other cash-oriented businesses

It likes to operate these businesses for three reasons. First, it can launder its illegal profits through a legitimate business. Second, it can skim profits by various methods. Last, if organized crime can obtain a monopoly in the area, then it can get higher prices for its products and services. This results in greater profits. Construction. Organized crime likes the construction industry, particularly in major metropolitan areas, because it can get profits through “ghost” (nonexistent) employees, extortion, and control of materials. For contractors to get jobs, they must employ ghost employees, pay kickbacks, and pay higher prices for raw materials. All of these costs are passed down to the iCash (Multilingual) 6.6.1 crack serial keygen in the form of higher prices for goods and services, higher rents, higher taxes, and other costs. Waste Removal. Organized crime affects the waste removal industry by controlling either labor or the dumping sites. Labor unions are a favorite target for organized iCash (Multilingual) 6.6.1 crack serial keygen since it can gain from exploiting labor. The labor is mostly uneducated, and therefore an easy target. Either dumping sites are owned by criminal organizations that charge excessive charges or wastes are simply dumped at unsuspecting sites without the permission or knowledge of the property owners. Motor Vehicle Sales and Repairs. Organized crime deals a lot in motor vehicles in several ways, iCash (Multilingual) 6.6.1 crack serial keygen. First, it steals vehicles and transports them to other states where they are sold to unsuspecting customers. Second, it likes to use repair shops to sell parts from stolen cars that were previously obtained from “chop” shops. These parts are sold at newpart prices.


Financial Investigation and Forensic Accounting, 2nd Edition

Cash Businesses. Organized crime particularly targets cash businesses, e.g., bars, restaurants, hotels, package stores, convenience stores, etc. First, it can easily launder its illegal profits. Second, it is susceptible to skimming and embezzlement. People who do not like to pay taxes particularly like cash businesses since records are not usually kept.

Data and Statistics

In the U.S., crime statistics are compiled by the Federal Bureau of Investigation (FBI). The Uniform Crime Reporting (UCR) Program was conceived in Inthe FBI was tasked with collecting, publishing, and archiving those statistics. Today, the FBI publishes an annual statistical report called “Crime in the United States.” The data are provided by over 17, law enforcement agencies across the U.S. It also publishes other annual reports that address specialized facets of crime. Additionally, the FBI publishes specialized reports using data from the UCR Program. One of these specialized reports is “The Measurement of White Collar Crime Using Uniform Crime Reporting Data.” The UCR annual reports provide data as to: • • • • • • • •

Murder and nonnegligent manslaughter Rape Robbery Aggravated assault Burglary Larceny/theft Motor vehicle theft Arson

The UCR reports provide the number of total offenses by state and by age groups. The reports also provide data as to victims, number of arrestees, and cases closed. It must be kept in mind that the data provided are crimes reported to law enforcement. Many whitecollar crimes are not reported to law iCash (Multilingual) 6.6.1 crack serial keygen. Businesses that suffer losses from embezzlement sometimes do not report the crime. Instead, they just fire the person. Individuals sometimes do not report offenses for various reasons. National Using the UCR reports, one can determine the economic loss. However, the economic loss is computed for the direct loss of property stolen. In general, the value of the property is determined by assigning fair market value to depreciated items and replacement costs to new or almost new items. However, credit cards and nonnegotiable instruments are submitted with no value associated with them. The economic costs of incarceration, trial, and imprisonment are not taken into consideration. For example, the economic loss due to embezzlement would be done by finding the number of embezzlements and the average value of funds taken. Inthe number of embezzlements was 21, iCash (Multilingual) 6.6.1 crack serial keygen, reported. The average value was $9, The result is a loss of $, (21, × $9,) nationwide.

Economics of Crime


State The UCR reports provide data by state. Using the data provided, iCash (Multilingual) 6.6.1 crack serial keygen, one can extrapolate the loss by embezzlement at the state level. The result for Florida is $8, ( × $9,) statewide in In this illustration, the average loss for the state of Florida was not given, so the national average was used. The highest crime state as reported by the UCR reports is California, while Delaware had the smallest crime rate in International Statistics Most industrialized countries keep statistics on crime. The International Criminal ICash (Multilingual) 6.6.1 crack serial keygen Organization (Interpol) publishes annual international crime statistics. It maintains information on offenders, drug seizures, counterfeiting, and stolen property. Its data comes from various national police agencies that are members of Interpol. At present, there are member countries. The United Nations Office on Drugs and Crime publishes an annual report on drug production, trafficking, and consumption. Not all countries report. One reason is IDM Crack 6.35 Build 9 Retail With Serial Key [Newest] some countries do not keep statistics on crime and drugs.


Macroeconomics deals not only with national economic policies, but also with the international economic arena. This section deals with the international impact of organized crime. International organized crime is almost solely involved in narcotics trafficking; however, this is changing. Basic narcotics substances are produced in one country and exported to another country where they are sold for huge profits. A lot of the huge iCash (Multilingual) 6.6.1 crack serial keygen are returned to the country where the narcotic substances are produced. These profits are used not only to acquire wealth, but also to acquire power, which can be almost as great as the government itself. Cocaine Cocaine production has a great impact on South and Central American countries. Coca plants are grown, harvested, and sold to the drug lords who produce coca paste. They not only produce the coca paste, but sometimes carry the production down to pure cocaine powder. The cocaine is shipped to other countries, principally the U.S., where it is sold. The profits are then smuggled back to the country of origin and invested in the local economy. Mexico. Mexico has become in recent years the largest supplier of cocaine and marijuana to the U.S. The U.S. has complained to the Mexican government that they are not doing enough to stop the drug trafficking and has even accused their law enforcement agencies of corruption. It was not until iCash (Multilingual) 6.6.1 crack serial keygen brutal murder of Enrique Camarena, a U.S, iCash (Multilingual) 6.6.1 crack serial keygen. DEA agent, in February that the Mexican government began getting some heat. However, it was not until the murder of Excelsior columnist Manuel Buendia, who was shot and killed, that the Mexican government began to take action. In Junethe Mexican government finally acted, arresting the chief of domestic intelligence, Jose Antonio Zorrilla Perez, and four other members of the National Security Directorate, a combination of the CIA and the FBI. Prosecutors charged that Zorrilla killed Buendia because the reporter learned that Zorrilla was protecting top drug traffickers. The allegations of drug trafficking or protection involved a former defense minister, two brothers of the governor


Financial Investigation and Forensic Accounting, 2nd Edition

of Baja California Sur, and the cousin of a former president. In addition, the Mexican government arrested a drug kingpin known as the godfather, Miguel Angel Felix Gallardo. It is well known that drug profits went not only to these officials, but also to others who have not been identified. Mexico has provided a classic case that drug profits corrupt public officials at all levels. Costa Rica. Even though Costa Rica is not a producer of cocaine, it does have the means to be an attractive iCash (Multilingual) 6.6.1 crack serial keygen launderer of cocaine profits. In addition, it serves as a transshipment point from South America to the U.S. The U.S. warned Costa Rican officials of their position of being a laundering alternative. A Costa Rican commission in concluded that drug traffickers influenced all three branches of the government. Former government officials were accused of links to drug traffickers, iCash (Multilingual) 6.6.1 crack serial keygen, and some were even charged and arrested. A drug trafficker, Roberto Fionna, was arrested who previously was able to get legal residence through his political connections. Guatemala. Guatemala is a big producer of opium poppies iCash (Multilingual) 6.6.1 crack serial keygen raw material for heroin) and a transshipment point for cocaine bound for the U.S. Mexican drug traffickers who lined up with left-wing guerrillas to protect growers of poppies control large geographical areas. This resulted in the Guatemalan police’s refusal to enter the areas. In recent years, Guatemala has become active in cocaine production and corruption is increasing. Honduras. Honduras is an important transshipment point for Colombian cocaine. It is also a growing center for money laundering. InHonduran authorities arrested Juan Ramon Mata Ballesteros, a cocaine kingpin, and expelled him to the U.S. This has sparked antigovernment and anti-American demonstrations. The corruption of public officials is not countrywide, but has been limited to area or district-level military officials. Panama. Prior to the U.S. invasion of Panama, General Manuel Noriega was indicted by U.S, iCash (Multilingual) 6.6.1 crack serial keygen. District Courts for drug trafficking and money laundering. Top Panamanian military officers were living far above their means. This source of wealth was from drug trafficking or money laundering. It was alleged that General Noriega had stashed $ million in various bank accounts. When the Bank of Credit and Commerce International was seized by U.S. law enforcement agents in the U.S., it was discovered that nearly half of the assets in the Panamanian branch belonged to General Noriega. The U.S. invaded Panama in December The findings have not been fully disclosed at this time; however, newspaper accounts have indicated that corruption was very widespread. Bolivia. Hundreds of thousands of Bolivians are involved in growing, making, or distributing cocaine. Drugs account for $ to $ million in the economy. The total exports total only $ million from legal goods or services. Vast areas of Bolivia are not patrolled by the police, so traffickers are able to fly cocaine to Colombia or Brazil without any iCash (Multilingual) 6.6.1 crack serial keygen. Corruption is rampant. In the right-wing government was installed by the military, who were backed by drug traffickers, iCash (Multilingual) 6.6.1 crack serial keygen. The Bolivian interior minister is under indictment in Miami on drug trafficking charges.

Economics of Crime


Brazil. Brazil is a vast country. With unguarded borders and underpaid police, it has had alarming increases in shipments and processing operations. Colombian cartel bosses have for many years spent vacations there, Orbz crack serial keygen they began their work in the jungles as early as The growing of coca is greatly increasing. It is expected that Brazil will become a major coca producer in the years ahead. Ecuador. This country is a minor producer of coca. However, it is becoming an important center for drug trafficking and money laundering. Shipments to the U.S. and Europe from Ecuador have had cocaine hidden in various merchandise, such as handicrafts, canned goods, and wood products. Officials have reported that Colombian drug traffickers launder from $ to $ million through Ecuador every year. Newspapers have expressed concern about the corruption of government officials by drug cartels. In one case, two judges signed an order THE LAST OF US crack serial keygen the release of a drug trafficker from jail. The iCash (Multilingual) 6.6.1 crack serial keygen fled when people made an outcry. One judge was captured with about $20, in cash. The other judge and drug trafficker are still at large. Peru. The most potent coca plants are produced in Peru. Most of the coca plants are grown in the Huallaga Valley, which is northeast of Lima. This area is controlled by Colombian cocaine producers and distributors. In addition, the drug traffickers have formed an alliance with the Shining Path guerrillas to unite their efforts to seize power in the area. They have become so violent that government officials are unable to appear in iCash (Multilingual) 6.6.1 crack serial keygen region. It is estimated that there are at least one or two killings a day as a result of narcotics trafficking. Cocaine brings from $ million to $ billion every year to the Peruvian economy, while legal exports bring in $ billion. Colombia. This country has become the cocaine industry processing and exporting center. Most of the raw materials come from remote areas of Peru and Bolivia. There are two areas where major drug traffickers have formed cartels. One is located in Medellin and the other in Cali. The Medellin cartel has gained more prominence than the Cali cartel; however, they have been known to work together in many aspects. These cartels have gained such wealth, influence, and power that they have considerable control over the affairs of Colombia in both political and economic matters. After the killing of a presidential candidate in Colombia, the Colombian government pronounced war against the Colombian drug cartels. As the war against the drug cartels escalated, the Colombian government began to make raids and seizures of cartel members’ property. One piece of property, which was owned by Gonzalo Rodriguez Gacha, covered one city block. The mansion was almost entirely constructed of marble and had gold fixtures in the bathrooms with toilet paper that was designed with nude women on each sheet. Even lesser men of authority had equivalent estates. Gacha was finally cornered and shot to death. The other cartel members fled to the jungles. The cartel members still control much of the economy and exercise political power. Yet, one can read on an almost daily basis that the Colombian government is still actively involved in a war with the drug cartels. It is believed that the cartel attacked the Justice Building and killed many of the country’s top judges. Many bombings are attributed to the cartels. In essence, iCash (Multilingual) 6.6.1 crack serial keygen, this is a country under siege. Bahamas. The Bahamas is an ideal way station between South and Central America and the U.S. It is estimated that over half of the cocaine shipments from South


Financial Investigation and Forensic Accounting, 2nd Edition

America go through the Bahamas. Corruption in high office has surfaced for many years. One convicted drug trafficker testified in South Florida that he paid Prime Minister Lynden O. Pindling $, per week. Pindling has been the subject of many federal grand jury investigations and official inquiries in the Bahamas; however, he has never been charged in the U.S. and corruption proceedings in the Bahamas are rare. Bahamian police have been cooperative in the antidrug activities. Yet, many U.S. law enforcement officers confirm that the Bahamian police are being corrupted by drug traffickers. They take bribes from drug traffickers and at the same time inform on some of them. Cuba. Castro prosecuted seven high-ranking officials for helping the Medellin cartel leader Pablo Escobar ship cocaine to Florida. Four of the conspirators were executed. This is the first time Castro acknowledged any official involvement in cocaine trafficking. Inthe U.S. Attorney in Miami indicted two members of the Central Committee of the Cuban Communist Party for marijuana trafficking. A former Panamanian official testified before Congress that Castro mediated a dispute between General Manuel Noriega and the Medellin cocaine cartel. Mideast. The Middle East is a source of morphine base for the Sicilian and U.S. Mafias. Most of the morphine base comes from Turkey, Lebanon, and Pakistan. The impact on the local economies of these countries is limited so far. It does pump currency into their economy, but no reliable economic data are available. Other criminal activities in this area involve gun and weapon smuggling and sales, exploitation of foreign labor, smuggling of various consumer goods, and white slavery. Sicily. Like Colombia, Sicily has become a country under siege by organized crime, the Sicilian La Cosa Nostra. The Sicilian Mafia had a governing commission, iCash (Multilingual) 6.6.1 crack serial keygen, which was created by the American Mafia leader, “Lucky” Lucciano. But unlike their American counterparts, they began to fight among themselves. The Corlenesse family began to get the upper hand. One family head, Thomasa Buscetta, had to leave Sicily and flee to Brazil. The principal activity of the Sicilian Mafia was the control of the heroin trade. They imported morphine base from Turkey and other Mideastern countries. They processed the morphine base into heroin using French chemists, iCash (Multilingual) 6.6.1 crack serial keygen. The heroin was smuggled to the U.S., where it was sold on the street. The profits were enormous. The money was smuggled back to Sicily and Switzerland through Bermuda. The Sicilian Mafia began to control Sicily. Judges and police were killed; in fact, anyone who tried to investigate their activities was killed. They had control of the economy. With the capture and trial of Buscetta, Sicilian authorities began taking back control; yet, today the Sicilian authorities are still battling the Mafia using military tactics against their heroin trafficking activities. Far East. There are various criminal organizations in the Far East. In Japan, there is the Yakuza. In China, there are the Triads, with a long history expanding many centuries. In Indochina, there are various criminal organizations. One of the major producers of heroin is iCash (Multilingual) 6.6.1 crack serial keygen place called the Golden Triangle, which encompasses an area around Laos, Cambodia, and Burma. All Asian criminal organizations are involved in drug production and trafficking, extortion, protection rackets, armed robberies, burglaries, gambling, Serial number microsoft office professional 2007 keygen, and slavery. Prostitution has grown to massive proportions in Thailand in recent years, with AIDS and other sexually transmitted diseases also on the rise. In

Economics of Crime


various parts of the countryside, these criminal groups control the local government or have become the local government as provincial lords.

Summary The economic costs of crime affect both the individuals and the community. They also affect national governments. In some instances, governments are controlled or manipulated by criminal organizations. Some national economies are dependent upon illegal activities (i.e., drugs) in order to survive. One important factor to remember is that there is no victimless crime. Crime costs everyone either directly or indirectly.


Financial Crimes

General There are many types of financial crimes. Some of these crimes can be solved in a short period, iCash (Multilingual) 6.6.1 crack serial keygen, while others will take a long time. The time required directly relates to the complexity of the crime. Complex financial crimes consume large amounts of time to gather huge amounts of financial records to support a conviction. However, all financial crimes have one common factor: greed. Most people are honest and trustworthy when the opportunity is not present. There are three factors that are present in financial crimes: (1) something of value must be present; (2) an opportunity to take something of vocalign pro crack Archives without being detected must be present; and (3) there must be a perpetrator who is willing to commit the offense. The most common financial crimes are shown below. The federal statutes are shown for those crimes that are federal offenses. Many financial crimes are not directly an offense at the federal level, but they may indirectly become an offense. Some federal statutes place some state crimes under federal jurisdiction when the criminal crosses state lines.

Arson Arson is defined in law as the malicious and willful burning of another person’s dwelling house or outhouse. The crime is not primarily concerned with the resulting property damage, iCash (Multilingual) 6.6.1 crack serial keygen, but rather with the danger to which the occupants of the dwelling were exposed by the criminal act. Dwelling has a broad definition of encompassing any building. Setting fire to timberlands, prairies, or grasslands is a statutory offense. The burning must be willful or malicious to be arson. A person who burns a dwelling while committing a felony, such as burglary, is guilty of arson regardless of the absence of any Mirillis Action 4.21.4 Crack to set the fire or to destroy the house. It is essential to the crime of arson that there be an actual burning of some part of the property. Mere scorching, smoking, or discoloration of the building without any charring, destruction, or actual burning is not sufficient to be a crime of arson. Arson is considered a felony in all states. Title 18 of the U.S. Code, Section 81 (hereafter 18 USC 81) prohibits arson of any federal installation, structure, or personal property.



Financial Investigation and Avast! Antivirus Professional 4.7.817 4.7.817 crack serial keygen Accounting, 2nd Edition

Bankruptcy The prime characteristic of bankruptcy fraud is the hiding or nondisclosure of assets. This leaves little or no means of recovery by creditors. This is called “bust out.” Bust outs have become more prevalent in recent years, especially in high-inventory-turnover businesses. This crime usually requires identification of inventory purchased, iCash (Multilingual) 6.6.1 crack serial keygen, sold, and “carted” off. Inventory is usually shipped to the enterprise premises. Afterwards, it is transported to another enterprise premises, which is controlled by the same principals. There it is sold, iCash (Multilingual) 6.6.1 crack serial keygen the profits are diverted to the principals. Normally, a corporate shield will be in place to hide the principals involved in the scheme. Organized crime will take over a business not to keep it alive and healthy but to force the company into bankruptcy after making a quick cash profit. Individuals commit bankruptcy fraud by not disclosing or hiding assets from the trustee. Bankruptcy is primarily a federal crime under 18 USC through It prohibits any debtor from concealing assets, making false oaths or claims, or bribery of any custodian, trustee, marshal, or other officer of the court charged with the control or custody of property (18 USC ). It prohibits any person from knowingly or fraudulently appropriating any property for his or her own use, embezzling, spending, or transferring iCash (Multilingual) 6.6.1 crack serial keygen property or secrets or destroying any document belonging to the estate of the debtor (18 USC ). It is bankruptcy fraud if a person devises or schemes to defraud creditors (18 USC ).

Bribery This is a crime of the offering and acceptance of money or favors for some kind of preferential treatment or to influence another party for such treatment whether in public service or private business. A problem in investigating bribery or kickbacks is the difficulty in tracing it back through books and records, if they exist at all, iCash (Multilingual) 6.6.1 crack serial keygen. If the payment is uncovered, a problem arises as to locating who actually received the payment. To constitute this crime, the thing of value must be given with the intent of influencing official conduct. The acceptance of a gift without corrupt prior intent is not bribery. The offense of bribery includes the acts of both offering or giving and accepting or receiving, thereby rendering the giver as well as the receiver criminally liable. The offeror is guilty even if the bribe is refused. It is not required that the act for which the bribe was given be accomplished. 18 USC prohibits anyone from directly or indirectly corruptly giving, offering, or promising anything of value to any public official or person with the intent to: 1. Influence any official act 2. Influence such public official to commit, aid in committing, or allow any fraud, or make opportunity for such commission on the U.S. 3. Induce such public official or person to do or omit to do any action in violation of lawful duty

Loan-Sharking Loan-sharking is the lending of money at higher rates than the law allows. Many people get involved with loan sharks. Gamblers borrow in order to pay gambling losses; narcotics

Financial Crimes


users borrow to purchase drugs; and businessmen borrow when legitimate credit channels are closed. Loan sharks menace both white- and blue-collar workers as well as small and large corporations. Light Invoice Crack v3.22.09 + Keygen Latest Version Download have agreed to disclose corporate secrets, leave warehouses unlocked, steal securities, ship stolen goods, and pass along information about customers, iCash (Multilingual) 6.6.1 crack serial keygen, which sets the business up for burglaries. Officers of both small and large corporations are forced to turn over control of their companies to organized crime. Loan-sharking is identified as extortionate Registeration Key Archives transactions under federal statutes, as well as many state statutes (18 USC through ). The elements of extortionate credit transactions are: 1. The extension of credit would be unenforceable through civil judicial processes against the debtor. 2. The extension of credit was made at a rate of interest in excess of 45% per annum. 3. The extension Jogos de Câmera Topo-Baixo de Graça para Baixar credit was collected or attempted to be collected by extortionate means. 4. The interest or similar charges exceeded $ Loan sharks’ funds come from organized crime lieutenants that charge rates of 5 to 6% per week. The lieutenant has to pay from 1 to 3% per week. Sometimes the rates to the public reach 20% weekly. This is called a 6-for-5 loan, which means for every $5 borrowed, $6 is required to be paid weekly. The loan shark is usually more interested in getting interest than principal. When the borrower defaults on the loan, the loan shark resorts to force against the borrower or his family so that a borrower hesitates to report his dilemma to the authorities.

Credit Card Fraud Credit card fraud is a multi-million-dollar gta 4 all that hurts businesses and the public. Most credit card fraud is controlled by organized crime. The scheme is a classic pattern. Credit cards are stolen, fenced, and sent elsewhere. Generally, the credit cards are stolen before the credit card holder is able to report its disappearance, or before the issuing company is able to warn its subscribers of the theft so that they can refuse to honor them. Credit cards are often obtained in the following ways: 1. Credit card is stolen in the delivery process. 2. Credit cards are stolen in the printing process or duplicated. 3. Credit cards are stolen when returned to the issuer when they are refused or were undeliverable. 4. Credit cards are sometimes stolen on the street like cash or checks. 5. Business employees deliberately “forget” to return credit cards to their customers. 6. Credit cards are counterfeited. 7. Credit card numbers are copied from legitimate customers and used to make purchases.


Financial Investigation and Forensic Accounting, 2nd Edition

A person who, with intent to defraud the issuer or a person or organization providing money, goods, services, or anything else of value, uses a credit card for the purpose of iCash (Multilingual) 6.6.1 crack serial keygen money, goods, services, or anything of value, without the consent of the cardholder, is committing credit card fraud. This is fraud by the customer. Credit card fraud is committed by businesses as well. Any person who uses a credit card to defraud an issuer or cardholder to acquire money, goods, services, or anything of value is committing credit card fraud. 15 USC as well as many state statutes prohibit the fraudulent use of credit cards. The federal statute prohibits: 1. The use of credit cards by any person who knowingly uses or conspires to use any counterfeit, fictitious, altered, forged, lost, stolen, or fraudulently obtains credit cards to obtain money, goods, services, or anything of value aggregating $1, or more 2. The transportation of or attempts or conspiracies to transport in interstate or foreign commerce any counterfeit, fictitious, altered, forged, lost, stolen, or fraudulently obtained credit card knowing it to be same 3. Anyone from knowingly receiving, concealing, using, or transporting money, goods, services, or anything of value from the fraudulent use of iCash (Multilingual) 6.6.1 crack serial keygen cards 4. Anyone from knowingly furnishing money, property, services, or anything of value through the use of fraudulent credit cards The federal statute actually prohibits anyone from receiving, giving, or transporting goods, services, and other considerations through the use of fraudulent credit card use in addition to the fraudulent use of iCash (Multilingual) 6.6.1 crack serial keygen cards per 18 USC

Prostitution and Pandering Prostitution is the selling of oneself or another for purposes of sexual intercourse, debauchery, or other immoral act for monetary gain. A panderer is one who solicits clients for a prostitute, usually called a pimp. Their clients usually pay in cash, which is shared between the prostitute and the pimp. Organized crime is often involved. Credit cards have become acceptable. This is especially true in operations called escort services. Records are usually not maintained for very long. There are two types of prostitutes: street walkers and call girls. Street walkers get this name because they walk along the street drumming up clients. Call girls use referrals from friends, associates, and pimps. Many call girls rely on repeat clients. Many prostitutes are used to stealing from clients. Organized crime makes huge profits from prostitution. Most states have statutes that prohibit prostitution and pandering. Advanced Installer Architect 16.8.1 Crack Archives USC prohibits anyone from transporting any individual in interstate or foreign commerce with the intent that such individual engage in prostitution or in any sexual activity. Section prohibits anyone from persuading, inducing, enticing, or coercing any Zortam Mp3.Media Studio Pro v7.35 crack serial keygen to travel interstate to engage in prostitution or any sexual activity. Section prohibits the transportation of minors to travel interstate for prostitution or sexual activity. A minor is defined as anyone under 18 years of age.

Financial Crimes


Fencing This involves the purchase of stolen goods by someone from a thief. In general, this involves organized crime figures stealing large quantities of goods, usually from hijacked trucks, ships, or planes, and distributing and selling the merchandise. 1. 18 USC (c). Prohibits anyone from receiving, possessing, concealing, storing, bartering, selling, or disposing of any property or money or anything of value that has been taken or stolen from a bank, credit union, or savings and loan association. 2. 18 USC (b). Prohibits anyone from receiving, possessing, concealing, storing, bartering, selling, or disposing of any property or money or anything of value that has been taken or stolen from the U.S. Postal Service. The federal statutes are limited to the fencing of personal property that is stolen from government control or financial institutions.

Mail-Order Operations These operations involve fraudulent schemes of advertising products in the media, such as magazines, newspapers, radio, internet or television. Customers send money to the mailorder house. The mail-order house keeps the money but does not ship the merchandise. This is called a “boiler room” operation. Sometimes, operators use high-pressure telephone solicitors who call and persuade, e.g., “You’ll miss out on this great deal if you don’t buy now” or “This deal is too good to pass up.” The most common characteristic in this kind of fraud is that you cannot reach them later because the telephone is disconnected or the address is no longer valid. There are three basic federal statutes that address this type of fraud: 1. 18 USC Prohibits anyone from conducting a plan, program, promotion, or campaign to induce someone to purchase goods or services or participate in a contest or sweepstakes through the use of the telephone. 2. 18 USC Prohibits anyone from scheming or defrauding anyone by obtaining property or any means of false or fraudulent pretenses, representations, or promises through the use of mail service by the postal service. 3. 18 USC Prohibits anyone from scheming, defrauding, or obtaining money or property by means of false pretenses, representations, or promises through the use of wire, radio, or television communication in interstate or foreign commerce.

Pornography This industry includes the production, distribution, and sale of sex novels, magazines, photographs, stag films, and other sex-related items. Most of these items can be purchased in adult bookstores. Manuscripts are purchased from individuals for a minimal price and sent to a printing firm for large-volume printing. In the case of video or films, the master negatives or videos are purchased from a producer and put into mass production. The


Financial Investigation and Forensic Accounting, 2nd Edition

books, videos, and films are sold to adult bookstores through shell corporations for legal insulation. Payments are not always paid to the printing and production firms once the books, videos, and films are delivered. Organized crime usually does not directly own the retail adult bookstores. When they do own these stores, they hire employees to actually operate the stores for a salary. In some areas where adult bookstores are illegal, hard-core material is generally sold “under the counter” and only to those customers who are not suspected to be law enforcement officers. Another attraction of adult bookstores is the peep show. This is a viewing machine where a customer can see a stag video or film. Each film or video is usually 12 minutes in length and the customer is required to drop a quarter for every minute segment. 18 USC prohibits any person Gunnhildr Free Download employing, using, persuading, inducing, enticing, or coercing any minor to engage in or transport any minor in interstate with the intent to have such minor engage in sexually explicit conduct for the purpose of producing any visual depiction of such conduct. 18 USC prohibits the importation of child pornography.

Gambling Gambling attracts organized crime. Large gambling operations require a staff to run them. Organized crime in large cities controls gambling operators. Gambling involves betting on sports events, lotteries, off-track racing, large dice games, and illegal casinos. Zip Assistant v4.5.1 crack serial keygen large gambling operations have a sophisticated organization that ranges from the operator who takes bets from customers through people who pick up money and betting slips, to people in charge of particular areas or districts, to the main office or bank. The profits move through channels so complex that even most people working for the organization do not know the identity of the leader. The uses of telephone systems have kept the bookmaker remote from the district or area management. Independent bookmakers have joined organized crime operations for the following reasons: 1. Organized crime syndicates have resources for backing all bets, so the independent operator does not hedge his bets or reinsure bets through a “layoff ” operation. 2. Independent operators can handle more bettors. 3. The bookmakers do not need to work on the streets taking bets. 4. The bookmakers no longer have to handle many telephone bets, which could alert police. 5. The bookmakers have legal services and connections available to them. 6. The bookmakers have territorial assignments, which minimizes conflicts with other bookies. 18 USC prohibits anyone from conducting, financing, managing, supervising, directing, or owning all or part of an illegal gambling business. The gambling activities must also be illegal under state law or any political subdivision and involve five or more people. It does not apply to gambling activities, i.e., bingo, lottery, or similar games of chance by an exempt organization as defined by the Internal Revenue Code, Section (c),

Financial Crimes


if no part of the gross receipts inures to the benefit of a private member or employee of the organization. Bettors usually do not know the location of the betting operation, but the bookmaker advises the bettor of the telephone numbers at which bets can be placed. The bettor is later contacted by telephone for collection and payment. The bookie usually makes 10% before paying off winners, expenses, iCash (Multilingual) 6.6.1 crack serial keygen, and commissions to runners and solicitors. Projections of income should be based on gambling records seized by law enforcement on the number of days of operations shown in the records. Bookmakers do not iCash (Multilingual) 6.6.1 crack serial keygen records for any great length of time, usually about 1 or 2 weeks. Gains from this activity will usually require an indirect method of proving income.

Skimming/Embezzlement Skimming is the act of diverting business receipts to one’s own personal use, iCash (Multilingual) 6.6.1 crack serial keygen. Officers or owners of the business enterprise can only do this. Embezzlement is diverting funds or receipts of the business by an employee. Cash businesses are very susceptible to both skimming and embezzlement, such as bars, nightclubs, grocery stores, laundromats, coin-operated machines, liquor stores, etc. In most cases, funds skimmed or embezzled usually cannot be traced from the business enterprise to the individuals. An indirect method of proving income is usually required. 18 USC prohibits any person from embezzling, stealing, purloining, or knowingly converting to his use or the use of another, without proper authority, or selling, conveying, or disposing of any record, voucher, money, or anything of value that belongs to the U.S. or any department or agency thereof.

Labor Racketeering Labor unions provide many methods for illicit gains: 1. Kickbacks from employers for favorable contracts and labor peace are common, as is extortion. 2. The unions can provide a vehicle for embezzlement. Organized crime syndicates use excessive or fictitious salaries or expenses, nonworking associates, or personal work done by union officers or employees. Professional or legal services are used to benefit union officials or employees. Sometimes they make donations to organizations for the benefit of a union official or employee. 3. Welfare and pension funds provide vehicles for kickbacks from insurance agents and organized crime investments and loans. The audit program and techniques are many and varied when dealing with union racketeering. There are various federal statutes that deal with the many facets of labor racketeering. They are:


Financial Investigation and Forensic Accounting, 2nd Edition

1. 18 USC Prohibits a pension plan administrator from making false statements or concealing facts or information relating to pension plans that are covered by the Employee Retirement Income Security Act of as amended. 2. 18 USC Prohibits any person from embezzling, stealing, or unlawfully or willfully abstracting or converting to his own use or the use of another any money, funds, securities, premiums, credit, property, or other assets of any employee welfare benefit plan or employee pension benefit plan. 3. 18 USC Prohibits any administrator, officer, trustee, custodian, counsel, agent, or employee from offering, accepting, or soliciting any fee, kickback, commission, gift, loan, money, or anything of value with the intent to influence any action or decision with respect to employee pension or benefit plans. Also, iCash (Multilingual) 6.6.1 crack serial keygen, it is unlawful for anyone to offer, solicit, kickback, or give any commission, gift, loan, money, or anything of value to influence the action or decision of a plan administrator, trustee, etc.

Stock Fraud and Manipulation Some criminals use stock and bond fraud schemes to make illicit gains. They use counterfeit stock certificates as collateral on loans. They set up dummy corporations to sell worthless stock in boiler room operations. A legitimate corporation can be taken over and sold back and forth between insiders so as to highly inflate the market price of the stock. After the stock is sold at highly inflated prices, the company would be abandoned and the stock allowed to drop to the correct market value. Stock and bond fraud is a complex and sophisticated area. Extremely detailed investigation and analysis are required. The investigation requires analysis of transactions before, during, and after the scheme to determine the trends. The federal statutes that deal with securities fraud are: 1. 18 USC Prohibits anyone from making, uttering, or possessing counterfeit securities of any state, political subdivision, or organization. 2. 18 USC Prohibits the transporting, transmitting, or transfer of securities when anyone knows that the securities have been stolen, converted, or taken by fraud.

Narcotics The sale of narcotics is organized like a well-organized large corporation. It involves numerous people from all levels. The large amount of profits and the international connections necessary for long-term narcotic supplies can only be supplied by a criminal organization. There are various types of narcotics, which come from various parts of the world. Heroin comes from Turkey in the Middle East and the Golden Triangle in Southeast Asia. Cocaine comes from Central and South America. Synthetic drugs are made in the U.S. and Canada. Organizations involved in distribution are loosely knit for the most part, and involve individuals of all walks of life. The profits from narcotics are enormous. Federal

Financial Crimes


statutes that address drug trafficking are listed under Title 21 of the USC. The principal sections are: Defines continuing criminal enterprise as any person who occupies a position of organizer, supervisor, or any management position Windows 10 Enterprise Activation Key Generator 2021 [Latest] five or more other people who engage in illegal drug manufacturing, distribution, and sale, and obtains substantial income or resources. Prohibits anyone from manufacturing or transporting any material, including chemicals that create a substantial risk to human life. Prohibits the manufacturing and sale of controlled substances in or near schools and colleges within 1, feet. Prohibits the importation of controlled substances.

Racketeering In the past, racketeering was hard to define. Inwhen the Omnibus Control and Safe Street Act was passed, racketeering was defined as any unlawful activity by members of a Any Video Converter Ultimate 7.1.3 Full Version Download organized, disciplined association engaged in supplying illegal goods and services. InCongress passed the Racketeer Influenced and Corrupt Organization (RICO) statute, which has become the centerpiece of federal and most state law proscribing organized criminal activity. A pattern of racketeering activity requires at least two acts of racketeering activity. Racketeering activity means almost any illegal act, such as gambling, murder, kidnapping, robbery, drug trafficking, etc. It encompasses any individual, organization, corporation, or union or group of associated individuals. RICO was not used very much until the late s and early s when many organized crime figures were indicted and convicted of racketeering. When the conviction rates soared, district and U.S. attorneys became more aggressive. Now, RICO indictments are becoming more common. However, convictions are not increasing as much as the indictments. The major reason is the lack of evidence, particularly in the form of financial data. The RICO Act provides for the use of financial data in prosecutions and forfeitures. Section of Title 18 reads as follows: In lieu of a fine otherwise authorized by this section, a defendant who derives profits or other proceeds from an offense may be fined not more than twice the gross profits or other proceeds. (b)Property subject to criminal forfeiture under this section includes: (1)Real property including things growing on, affixed to, and found in land; and (2)Tangible and intangible personal property, including rights, privileges, interests, claims, and securities. Clearly financial data is a major element in these criminal cases. In some instances, the gross profits are more than the net assets of the criminal or criminal enterprise. In other cases, the fines or penalties are less than the gross profits of the illegal enterprise.


Financial Investigation and Forensic Accounting, 2nd Edition

This will put any criminal enterprise out of business if there is a conviction, iCash (Multilingual) 6.6.1 crack serial keygen, since forfeitures are based on gross profits instead of fines and penalties.

Continuing Criminal Enterprise This is defined by 21 USC Many states have adopted variations of this statute as well. It defines continuing criminal enterprise as any person who commits three or more felonies with five or more other persons with respect to whom such person occupies a position of organizer, a supervisory position, or any other position of management, and who obtains substantial assets or resources from these acts. The elements of this offense are: 1. 2. 3. 4.

A person has committed three or more felonies. The person is in a supervisory capacity. The person has five or more people working for him in some illegal capacity. The person has acquired substantial assets or financial resources.

21 USC repeats the fines as stated in 18 USC ; that is, “In lieu of a fine otherwise authorized by this section, a defendant who derives profits or other proceeds from an offense may be fined not more than twice the gross profits or other proceeds.”

Nonprofit Organization Fraud This type of fraud is primarily a tax fraud even though other types of fraud are also committed. In some cases, the victims do not know that they have been defrauded, while in other cases, the victims suffer both great financial and emotional losses. The Internal Revenue Service, as well as many state laws, allow various types of organizations to operate without paying taxes, obtaining permits and licenses, and exempt them from various laws and regulations. Religious institutions, social clubs, paternal organizations, and various charities operate to help or benefit their members or the community in which they operate. These nonprofit organizations are very beneficial to members and the community; however, there are individuals who operate or control these organizations for their own benefit, and this is illegal. As a case in point, bingo operations are legal in most states when they benefit the nonprofit organizations that sponsor them. However, some bingo operations are conducted for the Log In ‹ Windows Activator — WordPress benefit of operators, which is illegal. Social clubs operate bars and restaurants for the benefit of their club members. However, some social clubs operate for profit, which benefits the operators. After the terrorist attack on September 11,it was discovered that certain nonprofit WonderFox DVD Ripper Pro Key 13.1 With Crack [New] have financed terrorist activities. The Patriot Act was passed in October It made financing terrorist organizations illegal. Corrupt Churches Churches and other religious organizations are exempt from federal and state taxes. These organizations do not pay property, sales, or income taxes. However, there are individuals and criminal organizations that like using a church cover to obtain profits and gains for their own benefit. There are three facets of an abusive church. First, the church appears to be an attractive group of motivated, high-principled Christians or other religious sect.

Financial Crimes


They want to talk to you, iCash (Multilingual) 6.6.1 crack serial keygen. They want you to be part of their church. The rank and file of its membership sees the second facet: discipline and authority. The word of the leader is law. No questioning is allowed. The leader is always demanding more from you — more commitment to the church or group, more obedience to the leader’s directives, more financial sacrifices, more separation from friends and family, more adulation of the leader. Its inner core of leadership sees the third facet: excess. The leader, his immediate family, and his inner, favored group lead a life of open or secret extravagance. The signs of a corrupt church are: 1. The church is God’s special, and perhaps only, true church on earth at this time. You may be called upon to make great sacrifices now, but they will be worth it, because not to join the church is to miss out on your chance to be in God’s grace or favor. 2. The human leader is the link to God. He is the most important person on earth. His interpretation of the Bible or similar religious literature is the only correct one. The leader never wants any criticism. He denounces any criticism as the product of a negative attitude. 3. The leadership attempts to control your personal life. The leader sets forth his own rules and regulations. You are told what to eat and wear, how to live and raise your children, who or whether to marry or divorce, etc. 4. The member is no longer responsible for himself or herself. The leader tells the member what is right and wrong. The member has no mind or conscience of his own. The member becomes confused by contradictory attitudes and strives to subjugate himself to the church. 5. The church is the only reality. True spirituality and obedience to God are found only in this church. The rest of society is Satan’s world of vanity and deceit. The member will find himself less able to function “in the world,” but more at home “in the church.” The member will move to church headquarters, live in church accommodations, work for a church-owned business, spend spare time in church activities, and be friends with only church members. The member’s life is totally consumed by the church. 6. The church is DVDFab crack serial keygen. It only wants to build and maintain membership, improving its image in society and gratifying the whims of the leadership. The church wants to keep its financial affairs secret. It does all it can to avoid newspaper reporters so that they will not publish “gross lies and distortions.” 7. The church is a prison. Once in the church, the member is a captive. If the member leaves the church, he leaves behind his financial security, home, job, and family. This type of crime usually comes under the federal civil rights laws, which are listed in 18 USC through

Burglary Burglary is defined as the breaking and entering of a dwelling place or habitation of another with the intent to commit a felony therein. The statutory offense of burglary includes trains, automobiles, barns, business establishments, storehouses, public buildings,


Financial Investigation and Forensic Accounting, 2nd Edition

telephone coin boxes, and boats. It is the intent of the perpetrator in the breaking and entering to commit Xilisoft DVD Creator crack serial keygen felony. Without such intent, the mere breaking and entering may only be a civil trespass and not punishable as a crime. Breaking does not necessarily require physical damage to or any destruction of property. It is the breaking of the secureness rather than any physical violence to the property itself. It is breaking when an intruder unlocks a door, opens a window, or removes a screen or windowpane. If a person has permission to enter a building and then commits a felony inside, he has not committed burglary, because there was no breaking in order to make entry. Constructive breaking is made when an entry has been obtained by trickery, fraud, threats, intimidation, or conspiracy. If entry is achieved as the result of a pretense of a business or social call, it may be deemed to be breaking for purposes of committing burglary, iCash (Multilingual) 6.6.1 crack serial keygen. Burglary requires entry into the dwelling as well as breaking. Burglars steal property for the purpose of selling the property to unsuspecting customers. Pawnshops are an ideal place to sell stolen property. However, the burglar cannot sell too much stolen property without the pawnshop owner becoming suspicious. Organized crime groups set up businesses for the purpose of selling stolen property. There are various federal statutes that involve burglary. These burglary statutes basically involve property either belonging to the U.S. or in possession of the U.S. The more common federal statutes are: 1. 18 USC Prohibits anyone to rob or attempt to rob personal property belonging to the U.S. 2. 18 USC Prohibits anyone from robbing banks and other financial institutions. 3. 18 USC Prohibits anyone from robbing any postal service employee. 4. 18 USC Prohibits anyone from robbing any postal facility. 5. 18 USC Prohibits anyone from robbing any car, steamboat, or vessel assigned to carry mail service.

Forgery and Uttering Forgery is the false making or material alteration, with the intent to defraud, of WinToFlash 1.13 license key Archives writing to the prejudice of another person’s rights. The intent to defraud is the very essence of the crime of forgery. It is immaterial that the alteration or false writing in fact deceived no one. It is not necessary to show that any particular person was intended to be defrauded. A general intent to defraud is sufficient, and it is not limited to the possibility of obtaining money or other property. Forgery may be committed by writing in ink or pencil, by typewriter, printing, engraving, or even pasting one name over another. It has been frequently held that every such crime must contain at least the following two elements: 1. The signature was not made by the hand of the person whose signature it purports to be. 2. Another wrongfully made the signature. It is not necessary that the entire instrument be fictitious, nor is it required that the forged document contain incorrect statements. The act of making a forged instrument in

Financial Crimes


its entirety is distinct from the act of altering an instrument already made, although iCash (Multilingual) 6.6.1 crack serial keygen acts are forgeries. A forgery can be committed even though the name alleged to be forged is in fact a fictitious one. Signing a fictitious name to a check with the intent to defraud is forgery even where the check is made payable to cash. It is not necessary that the forged signature resemble the genuine one. Forgery may be committed by a person signing his own name where it appears that his name is the same as that pro tools no ilok Archives another person and he intends his writing to be received as that of such other person. Generally, a mere immaterial change or alteration that does not affect the legal liability of the parties concerned with the instrument involved does not constitute a forgery. Uttering is the offering of a forged instrument, knowing it to be such, with the intent to defraud. It is immaterial whether such offer is accepted or rejected. A defendant may be guilty of uttering a forged Eassos Recovery Crack Archives even though he was not the actual forger. The offense is committed when one knowing it is forged, with the representation by work or action that it is genuine, offers a false instrument. ICash (Multilingual) 6.6.1 crack serial keygen this sense, the words utter and publish have frequently been held to be synonymous as used in forgery statutes. Specific instances of uttering or publishing have been held to include: 1. 2. 3. 4. 5.

Exhibiting a forged license to present as evidence of a right to receive compensation Depositing a forged check to one’s own account Delivering a forged note to satisfy a debt Procuring the probate of a forged will Using a forged instrument in judicial proceedings

The federal statutes that deal with forgery and uttering are: 1. 18 USC Prohibits uttering counterfeit obligations or securities of the U.S, iCash (Multilingual) 6.6.1 crack serial keygen. 2. 18 USC Prohibits any forgeries, counterfeits, or false alteration of any writing made or required to be made in connection with the entry or withdrawal of imports or collection of Customs duties. 3. 18 USC Prohibits anyone from dealing in counterfeit obligations of the U.S. 4. 18 USC Prohibits any forgeries, counterfeits, or false alterations of any obligations or securities of foreign banks or corporations. 5. 18 USC Prohibits any forgeries or counterfeits of any bond, certificate, obligation, or other security of any foreign government. 6. 18 USC Prohibits anyone from falsely making, forging, counterfeiting, mutilating, or altering any passport. 7. 18 USC Prohibits anyone from forging, counterfeiting, altering, or falsely making any immigrant or nonimmigrant visa, permit, border-crossing card, alien registration receipt card, or other documents. 8. 18 USC Prohibits anyone who transports in interstate or foreign commerce from falsely making, forging, altering, or counterfeiting securities, tax stamps, traveler’s checks, or tools to be used in making, forging, or counterfeiting any securities.


Financial Investigation and Forensic Accounting, 2nd Edition

ICash (Multilingual) 6.6.1 crack serial keygen The crime of larceny is the wrongful taking and carrying away of personal property of another person without his consent and with the intent to deprive the owner thereof of such property permanently. Many states divide larceny into two grades: grand larceny and petit larceny. The distinction between the two is usually based solely on the value of the appropriated property. In some states, the crime of larceny is known as theft and stealing. There is no separate offense for each article taken at the same time. Similarly, stealing property at the same time and from the same place belonging to different owners constitutes only one offense of larceny since there is but one act of taking. Where separate items of property are stolen from different owners at different times, iCash (Multilingual) 6.6.1 crack serial keygen, of course, iCash (Multilingual) 6.6.1 crack serial keygen, separate larcenies have taken place. Iobit malware fighter 8 order to be a proper subject of larceny, the thing taken by a defendant must conform to the following conditions: 1. It must be capable of individual ownership. 2. It must be personal rather than real property. 3. It must be of some intrinsic value, although it is not necessary that it have any special, appreciable, or market value. 4. It must have corporeal existence, regardless of its value to the owner who has had it. If it is not capable of a physical taking, then it is not a subject of larceny. Animus furandi, the intent to deprive the owner permanently of the property taken, is an essential element of larceny. In order to indicate such intent, it has generally been held that the item of personal property must be taken from the possession of the owner or possessor into the possession of the thief and be carried away by him. There is no larceny when a person takes property temporarily with the intent of returning it later to the owner. The intent must be to deprive the owner permanently of his property. In order to constitute robbery as distinguished from larceny, either force or fear must be used by the thief. There is a distinction between owning something and having it in one’s possession. Ownership is legal title; possession is physical control. Ownership and possession are regarded as synonymous in the crime of larceny. A taking in jest or mischief is not deemed to be larceny, particularly when such taking is done openly in the presence of numerous witnesses. The federal statutes that deal with embezzlement and theft are listed in 18 USC through

Robbery Robbery is the unlawful taking of any property from the person or in the presence of another by the use of force or intimidation. The offenses of assault and larceny are deemed to be essential elements of the crime of robbery. Robbery is a felony. The elements of this crime include: 1. 2. 3. 4. 5.

A felonious taking The use of actual or constructive force No consent by the victim Personal property of any value An intent by the perpetrator to deprive the owner permanently of his property

Financial Crimes


A person is not guilty of robbery if forcibly taking his own property from the possession of another. It is not necessary to the crime of robbery that the property is taken from the actual owner. A robbery may be committed by a taking from the person having only care, custody, control, management, or possession of the personal property. It is vital to the crime of robbery that the taking of the property be accomplished by the use of force, fear, or intimidation. The degree of force or violence is immaterial if it is enough to compel a person to give up his property against his will. The federal statutes that address robbery are: 1. 18 USC Interference with commerce by threats or violence. 2. 18 USC Robbery of banks and other financial institutions. 3. 18 USC Robbery of motor vehicles with the intent to cause death or serious bodily harm in interstate or foreign commerce.

Tax Evasion The federal and state governments have laws that make it a felony for those who willfully attempt to evade or defeat any tax. The crime of willful tax evasion is completed when the false or fraudulent return is willfully and knowingly filed. Tax evasion must be proved by an affirmative act. The willful failure to collect or pay tax is a felony. Likewise, it must be proved by an affirmative act. The net worth, nondeductible expenditure method (explained in Chapter 5) is the one most used by the Internal Revenue Service and states with individual income tax laws. These methods have been approved by the Supreme Court. Voluntary disclosures by taxpayers of intentional violation of tax laws prior to the initiation of an investigation do not ensure that the government will not recommend criminal prosecution. There is no requirement that returns be made under oath. The law merely requires that returns contain a declaration that they are made under the penalties of perjury. Perjury is considered a felony. Any person who willfully delivers or discloses any list, return, account, statement, or other document that is known to be fraudulent or false is committing a crime. The federal government classifies this as a misdemeanor; however, many states classify this as a felony. The taxpayer is responsible for the correctness of any return filed, iCash (Multilingual) 6.6.1 crack serial keygen, even if he pays a preparer. If the preparer has willfully prepared a false return, then he or she can be criminally prosecuted. 26 USC through deal with the various types of criminal tax law violations.

Bank Frauds Bank frauds encompass both customers and employees of banks. Bank frauds relate to the passing of bad checks, fraudulent loans, and check kiting. Officers or employees usually embezzle funds from the bank through various Windows 10 64Bit All One crack serial keygen. Customers defraud banks by writing bad checks or presenting false documents to obtain funds. 18 USC defines bank fraud as anyone who knowingly executes or attempts to execute a scheme to defraud a financial institution. It involves obtaining any of the money, funds, credits, assets, securities, or other property owned by, or under the custody or control


Financial Investigation and Forensic Accounting, 2nd Edition

of, a financial institution by means of false or fraudulent pretenses, representations, or promises, iCash (Multilingual) 6.6.1 crack serial keygen. The financial institution does not have to suffer a loss. A person only has to submit false documents.

Restraint of Foxit phantompdf business activation key free Archives - Patch Cracks Restraint of trade is a violation by corporate decision makers on behalf of their organizations. The major federal statute involved is the Sherman Antitrust Act of It was designed to curb the threat to a competitive, free enterprise economy posed by the spread of trusts and monopolies to combine or form monopolies. There are three principal methods of restraint of trade: 1. Consolidation, so as to obtain a monopoly position 2. Price fixing to achieve price uniformity 3. Price discrimination, in which higher prices are charged to some customers and lower ones to others For those corporate decision makers, restraint of trade makes sense in that the less competition a corporation has and the greater control over prices, the larger the profits. However, small and independent businesses will lose business and the public at large will face higher prices and loss of discretionary buying power. The most common violations are price fixing and price discrimination.

Government Contract Fraud There are many federal statutes that involve fraud against the government for products and services. They can be classified into the following categories: 1. 2. 3. 4.

Fraudulent billing for products and services Providing faulty or inferior products or services Providing substituted products Overcharging on government contracts

Corporate Raiding Corporate raiding involves individuals or organizations that take over business entities for iCash (Multilingual) 6.6.1 crack serial keygen purpose of exploiting the business assets for gain. These corporate raids may be for the control of the industry or for personal gain. Generally, corporate raiding involves either violations of the Sherman Antitrust Act or a combination of other offenses, e.g., embezzlement, pension fraud, bankruptcy fraud, or iCash (Multilingual) 6.6.1 crack serial keygen fraud or manipulation.

Financial Crimes


Extortion This crime involves the threat by an individual to another for money. It is usually committed by criminal organizations in the areas where they operate, but they do not have control of the market on this type of crime. Many of the federal statutes address extortion. 18 USC through address extortion by or to federal employees.

Coupon Fraud This crime usually involves individuals who operate a business. The business operator collects various coupons and submits them to either a clearinghouse or to the company that issued them for refunds or rebates on products that bogus customers have purchased from the business. This is primarily a state crime, but Uncharted 3 InstallerShield crack serial keygen federal statutes for mail fraud would normally apply in this type of case.

Money Laundering Money laundering is a criminal offense under 18 USC, and It is a crime for individuals or business entities to launder gains from illegal activities through various methods and schemes. Money laundering activities encompass: 1. 2. 3. 4. 5. 6.

Transporting money and other money instruments to and from offshore Purchasing various intangible and tangible properties with large sums of cash Depositing large sums of cash into various financial institutions Maintaining bank accounts offshore with large balances Transmitting funds on behalf of the public, whether offshore or within the country Any funds derived from illegal activities

Title 31, Money and Finance, Sections throughgoes into money laundering and reporting by various financial institutions and businesses. Financial institutions are very broadly defined; they include but are not limited to banks, credit unions, brokers, the postal service, pawnbrokers, travel agencies, dealers in precious metals, stones, or jewels, casinos, etc. There are penalties for not properly reporting cash or cash equivalent transactions by almost anyone, iCash (Multilingual) 6.6.1 crack serial keygen. Chapter 19 describes these reporting requirements, forms, and penalties and will provide money laundering investigative techniques.

Medicare and Medicaid Fraud This crime involves various health care providers submitting claims to the government programs for services and products that were not provided or overcharging for those services and products. 18 USC makes any conspiracy or claim against the government a crime. It states, “Whoever enters into any agreement, combination, iCash (Multilingual) 6.6.1 crack serial keygen, or conspiracy to defraud the United States, or any department or agency thereof, by obtaining or aiding to obtain the payment or allowance of any false, fictitious or fraudulent claim, shall be fined under this title or imprisoned not more than ten years, or both.”


Financial Investigation and Forensic Accounting, 2nd Edition

Repair and Maintenance Fraud Maintenance and repair attracts swindlers who prey on consumers because typical consumers find it necessary to maintain or repair things that they own but do not usually have the time, resources, or know-how to do for themselves, iCash (Multilingual) 6.6.1 crack serial keygen. The best opportunities iCash (Multilingual) 6.6.1 crack serial keygen fraud in maintenance and repair are expensive products and those so sophisticated or specialized as to be beyond the technical expertise of most consumers. Automobiles, electrical appliances of every sort, and home maintenance items are the most susceptible. Home maintenance is especially common. 18 USC is used to prosecute those elements that submit false, factitious, or fraudulent claims to the U.S.

Computer Thefts Computer crime is viewed more as a means of crime than a type of crime. As an instrument of crime, the computer may be used to victimize individuals, one’s own company, competitive companies, the government, the public at large, or even other countries. Computers are involved in the following ways: 1. 2. 3. 4. 5. 6.

To submit false claims to employers or government agencies To embezzle funds from one’s employer or financial institutions To manipulate stock and bond prices To delete information that may be harmful if made known To delete information that would interrupt business day-to-day activities To sell company secrets or software

18 USC deals with computer fraud and related activities. It prohibits: 1. Accessing government computers without authorization that require protection against unauthorized disclosure 2. Intentionally accessing financial institution or card issuer records without authorization 3. Accessing government computers of any department or agency without authorization iCash (Multilingual) 6.6.1 crack serial keygen. Accessing a government computer to defraud the government 5. Transmission of a program, information, code, or command to cause damage to a computer system, network, information, data, or program used in interstate commerce or communications

Insider Trading It is a crime under federal and state statutes for corporate officers or employees of companies to trade their stocks or bonds on the various exchanges when they have knowledge of their company’s internal activities. The Securities Exchange Act of as amended prohibits this iCash (Multilingual) 6.6.1 crack serial keygen of conduct. Indictments for insider trading are usually returned under both 18 USC and 15 USC 77(x).

Financial Crimes


Corporate Fraud Corporate fraud involves crimes committed by organizations or to organizations in the following areas: 1. Stealing company secrets by employees for gain 2. Stealing company secrets by corporate organizations, often called corporate espionage 3. Copyright and patent iCash (Multilingual) 6.6.1 crack serial keygen 4. The production, distribution, and sale of harmful food and drug products to the public It is not a federal crime for an employee or organization to steal secrets from a business organization unless the theft deals with interstate or foreign commerce (18 USC ). Copyright fraud is a violation under 18 USC The production, distribution, and sale of harmful food and drug products to the public are governed by various sections of Title 21 of the USC. InCongress passed the Federal Food and Drug Act, iCash (Multilingual) 6.6.1 crack serial keygen, which was the first step in declaring it illegal to manufacture or introduce into the market any adulterated or misbranded food or drug. Congress further expanded this inwhen it passed the Food, Drug, and Cosmetic Act. This expanded the former act to cover areas of cosmetics and other health devices.

Swindlers Swindlers are con artists who rely on the principle of getting something for nothing. They do this through a system of persuasion. First, they must find a victim. Second, they gain the confidence of the victim. Third, iCash (Multilingual) 6.6.1 crack serial keygen, they convince the victim to depart with something, usually money, on some enterprise. And fourth, they get rid of the victim through consolation and not by fear. There are many hundreds of variations. It may take con artists FLicKeR 2.0.1 crack serial keygen a short period to fleece a victim. or it may take a long time. 18 USC prohibits swindlers from using the postal service to defraud or obtain money by means of false or fraudulent pretenses, representations, or promises. 18 USC prohibits swindlers from using wire, radio, or television to defraud or obtain money OfficeSuite Premium 4.90.35634 With Crack means of false or fraudulent pretenses, representations, or promises.

Conspiracy A person who agrees, combines, confederates, or conspires with iCash (Multilingual) 6.6.1 crack serial keygen person to commit any criminal offense is committing a felony. Usually, the punishment for conspiracy is related to the type of crime that the person is conspiring to commit. The person does not have to commit the offense, but only agree or plan to commit the offense. The offense does not have to take place. The most commonly used federal conspiracy charges revolve around 18 USC, and


Financial Investigation and Forensic Accounting, 2nd Edition

Principal A principal is anyone who commits or attempts to commit any criminal offense or aids, abets, counsels, hires, or otherwise procures such offense to be committed. The person does not actually or constructively have to be present at the time of the commission of such Alive iPod Video Converter crack serial keygen (18 USC 2).

Accessory A person can be an accessory either before or after the fact. An accessory is anyone who gives an offender any aid, iCash (Multilingual) 6.6.1 crack serial keygen, knowing that iCash (Multilingual) 6.6.1 crack serial keygen had committed a felony. Normally, an accessory after the fact aids the criminal with the intent to escape detection, arrest, or trial. The primary element is that the accessory has knowledge that a person committed an offense (18 USC 3).

Kidnapping Kidnapping means forcibly, secretly, or by threat confining, abducting, or imprisoning another person against his will and without lawful authority, with the intent to: 1. 2. 3. 4.

Hold for ransom or reward or as a shield or hostage Commit or facilitate commission of any felony Inflict bodily harm upon or to terrorize the victim or another person Interfere with the performance of any governmental or political function

Under 18 USC throughkidnapping is a capital offense.

Theft Theft is normally defined as any person who obtains or uses, or endeavors to obtain or to use, the property of another with intent to either temporarily or permanently deprive the owner. Many states have placed various degrees of theft, from petit to grand theft, which are usually based on the value of the property taken. In addition, many states address particular types of theft. The most common are shoplifting, hijacking, trade secrets, iCash (Multilingual) 6.6.1 crack serial keygen, utilities and cable theft, dealing iCash (Multilingual) 6.6.1 crack serial keygen stolen property, mortgage or loan fraud, cheating, and misleading advertising. (See the paragraphs on larceny, burglary, and robbery.) 18 USC through address theft of various kinds of property that crosses state lines.

Identity Theft Identity theft or fraud is any type of crime where someone wrongfully obtains and uses another person’s personal data in some way that involves fraud or deception. Typically, it is for economic gain. Personal data, especially Social Security, bank account, credit card, and telephone calling card numbers and other valuable identifying data, can be used to

Financial Crimes


profit at the victim’s expense. With enough identifying information about an individual, a criminal can take over an individual’s identity to conduct a wide range of crimes. This would include false applications for loans and Roblox Synapse X registration crack serial keygen cards, fraudulent withdrawals from bank accounts, and obtaining other goods and services that the criminal would probably be denied if he used his real name. 18 USC makes it a crime to fraudulently obtain, possess, or use someone’s identity.

Child Support Many states have laws that make it a crime for a person to misuse child support payments, whether from another person or by any government agency. A person shall be deemed to have misapplied child support funds when such funds are spent for any purpose other than necessary and proper home, food, clothing, and the necessities of life, which expenditure results in depriving the child of the above-named necessities. Some states require public welfare agencies to give notice of these provisions at least once to each payee of any public grant for the benefit of any child and shall report violations to the proper authorities. The failure to pay legal child support obligations with respect to a child who resides in another state is a violation under 18 USC

Counterfeiting Counterfeiting is the act of imitating something genuine so as to defraud someone. Most people think of counterfeiting in terms of printing money or forging coins that are false. However, both federal and state statutes provide for criminal sanctions for imitating, publishing, or tendering anything with the intent to utter and pass something as true. Counterfeiting can encompass money, contracts, merchandise, documents, licenses, certificates, or any document or property. 18 USC through deal with many kinds of counterfeiting under federal statutes. Also, 18 USC prohibits trafficking in counterfeit goods or services.

Bad Checks Most states have statutes that prohibit anyone from giving checks, drafts, bills of exchange, debit card orders, or other orders on banks without first providing funds in or credit with the depositories on which the same are made or drawn to pay and satisfy the same. It usually includes any person who, by act or scheme, cashes or deposits any item in any bank or depository with intent to defraud. Bad checks, drafts, etc., are prohibited for purchasing goods and services with the intent to defraud any person, firm, or corporation. The issuing of bad checks comes under the bank fraud statute, 18 USC

False Statements 18 USCas well as many state statutes, prohibits anyone from giving false information to any law enforcement officer or official in the performance of his or her duties. 18 USC reads:


Financial Investigation and Forensic Accounting, 2nd Edition

Whoever, in any manner within the jurisdiction of any department or agency of the United States and knowingly and willfully falsifies, conceals or covers up by any trick, scheme, or device a material fact, or makes false, fictitious, or fraudulent statements or representations, or makes or uses any false writing or document knowing the same to contain any false, fictitious or fraudulent statement or entry, shall be fined under this title or imprisoned not more than five years, or both.

Misprison of Felony 18 USC 4 defines a misprison of felony as: Whoever, iCash (Multilingual) 6.6.1 crack serial keygen, having knowledge of the actual commission of a felony cognizable by a court of the United States, conceals and does not as soon as possible make known the same to some judge or other person in civil or military authority under the United States, shall be fined under this title or imprisoned not more than three years, or both. The key element in this offense is that one, having knowledge of an offense, must take an affirmative act in reporting the crime.

Summary There are many federal statutes that cover a wide variety of crimes, most of which are financially related. States and possessions of the U.S. have the same or similar laws. A fraud examiner must know the state or federal statute that is being violated in order to examine and iCash (Multilingual) 6.6.1 crack serial keygen evidence to support a conviction. The fraud examiner should study the appropriate statute and determine the elements of each offense, and then he should see if the evidence supports each one of the elements required to sustain a conviction.


Offshore Activities

General Criminal organizations, as well as individuals, have taken their illegal gains to offshore countries. Legitimate businesses have been using offshore countries for many years to avoid taxes and preserve capital. These countries that offer various business services, especially to multinational corporations, are called tax havens. International businessmen know that countries have different tax systems. These disparities may constitute tax havens in relation to a particular operation or situation, compared with the tax treatment given to the identical taxable event in another country’s tax system. Hence, tax haven is a relative concept. As mentioned in Chapter 12, organized crime and individual illegal operations pay no taxes on their income; therefore, tax havens are very attractive vehicles for hiding their untaxed income from both tax authorities and law enforcement. Secrecy is an important element for criminals.

Characteristics Tax havens have many common characteristics, which make them ideal for both multinational businesses and criminal organizations. These characteristics are described in the following subsections.


Countries fall into one of five categories when it comes to tax systems: 1. 2. 3. 4. 5.

Countries that impose virtually no direct taxes Countries that impose tax at relatively low rates Countries that impose tax only on domestic source income Countries whose tax treaties can be used as a conduit Countries granting special tax privileges

Organized crime and white-collar criminals, of course, prefer categories 1 and 2. The primary function is to eliminate the connecting factor between the taxing jurisdiction and



Financial Investigation and Forensic Accounting, 2nd Edition

the taxpayer or taxable event. The principal connecting factors for individuals are iCash (Multilingual) 6.6.1 crack serial keygen, domicile, and citizenship. For companies, the connecting factors are management and control, iCash (Multilingual) 6.6.1 crack serial keygen, ownership, place of incorporation, and location of registered office. An important connecting factor is the center of economic interests and the presence of a permanent establishment. Therefore, organized crime and criminals try to eliminate any connecting factors between the taxable events — profits from narcotics trafficking, iCash (Multilingual) 6.6.1 crack serial keygen, gambling, loansharking, etc. — and the taxpayers, i.e., the crime figures at all levels.

Exchange Control

The exchange control system of a country is a body of statutory and administrative regulations that has an objective of control over a country’s liquid resources abroad and iCash (Multilingual) 6.6.1 crack serial keygen international movement of currency owned by its residents. Both organized crime and multinational companies seek countries that have little or no exchange controls. This affords them the ability to easily and quickly transfer funds without any interference.


Much international banking takes place offshore. Most of the world’s banks have operations in tax havens. Tax haven countries have enacted various laws and set up regulatory agencies to control banking activities, iCash (Multilingual) 6.6.1 crack serial keygen. Banks offer the same type of services in iCash (Multilingual) 6.6.1 crack serial keygen havens as they do in other countries; however, branch offices of international banks in tax havens have the ability to move funds swiftly and have better expertise in handling international transactions. Nonresident banks are only licensed to serve clients who are not tax haven residents.

Bank Secrecy

Secrecy is an important element in tax havens. The banker is required to keep the customer’s affairs secret. In some tax havens, breaches of bank secrecy are a criminal violation; however, there are specific exemptions where the banker is discharged. Organized crime cherishes tax havens with bank secrecy laws. This gives them the ability to further hide the illegal gains.


Political and economic stability is an important factor. Neither businessmen nor criminal organizations want to do business with any country that is not politically and economically stable.


Communications is another factor in selecting a tax haven. Some tax havens are small islands that have limited communication and transportation facilities. The Colombian cartels have used small islands as transshipment points. These transshipment points require good communications. The Colombian drug cartels have installed sophisticated communication equipment and facilities on small islands in the Caribbean. Organized crime requires good communication facilities so that illegal gains can be transferred by wire quickly and easily.

Offshore Activities



International businessmen do not want to establish operations in a tax haven country in which public officials are corrupt. This would require them to make payoffs and kickbacks to public officials, which in turn reduces their profits. On the other hand, organized crime has the opposite view. Its members want to make payoffs and kickbacks so the public officials will look the other way and iCash (Multilingual) 6.6.1 crack serial keygen not interfere with their operations. For organized crime, this is a small price of doing business.

Tax Haven Countries The following countries are classified as tax havens because they seek business and promote themselves as iCash (Multilingual) 6.6.1 crack serial keygen havens. In addition, criminals and organized crime elements look to these countries for ways of money laundering and concealing their illegal gains.


This principality is located in the heart of the Eastern Pyrenees, between France and Spain. It is a principality covering square kilometers AVG 2017 [April] crack serial keygen mountainous terrain. It lacks adequate transportation, since there is no airline and train service. Roads can be clogged for up to 3 hours, iCash (Multilingual) 6.6.1 crack serial keygen. It has a president, who is elected by the General Counsel or Parliament. The Parliament members, called consellers general, are elected. There are no taxes on income, capital, and duties, although the country does have a property tax imposed by the local Comu (a parish) each year. The official language is Catalan, but French and Castilian are in daily use. English is understood in banks and public offices. Both the French franc and the Spanish peseta are everyday 360 Total Security 2020 Crack & Serial Key. There are no exchange controls or monetary authority. The telephone system is tied to both the Spanish and French systems, so it is possible to dial out through either country. Generally, iCash (Multilingual) 6.6.1 crack serial keygen service is efficient and costs are similar to those of neighboring countries. The postal system is supplied by the French and Spanish postal services, which provide their own stamps. They generally follow Roman law; however, in many instances, they follow the Napoleonic code. The main industry is tourism, which sells duty-free goods to its neighboring residents. There are three types of business entities that can be formed and operate in Andorra: 1. A collective society (SRC), essentially a partnership. There are no capital requirements. However, one partner must be a native Andorrian. 2. A societat anonima (SA), essentially a large corporation. There must be real capital investment of 5 million in pesetas or the equivalent, with no more than 10 shareholders. 3. A societate de responsibilitat limitada (SL), essentially a small corporation. There must be real capital investment of 3 million pesetas or the equivalent, with no less than three shareholders. A foreign national cannot own more than one third interest in any Andorrian company. Foreign nationals use Andorrians as trustees or nominees. Bank accounts can be opened in any amount and in any currency. Breach of bank secrecy is a criminal offense. Every bank offers a numbered account facility.


Financial Investigation and Forensic Accounting, 2nd Edition


Anguilla is a British overseas territory about miles east of Puerto Rico. The Virgin Islands (British and American) are not far away. The island is 35 square miles with a population of about 10, Tourism is the biggest source of foreign exchange. The governor is appointed from London, while the four ministers of government are locally appointed among the elected members of the House of Assembly. It is a democracy with elections held every 5 years. The Constitution of Anguilla with a Bill of Rights was created by the Order in Council of the British Privy Council. Anguilla’s relationship with the European Union is governed by Britain’s legislation and British Hide Folders XP 1.2 crack serial keygen with her European partners. English is the language of Anguilla. The law is based on British common law, supplemented by local statutes enacted by the local house assembly. There are no currency restrictions in Anguilla. Commercial banks accept deposits in House flipper. dollars, pounds sterling, and Eastern Caribbean dollars, the local currency. There is a 2% tax on any purchase of foreign currency. There are no restrictions on bringing foreign currency iCash (Multilingual) 6.6.1 crack serial keygen or out of Anguilla. Also, there is no income tax, withholding tax, asset tax, gift tax, profits tax, capital gains tax, distributions tax, value-added tax, asset departure tax, inheritance tax, or estate duty tax. Professionals and banks in Anguilla are subject to the Confidential Relationships Ordinance,which imposes a criminal penalty for breaches of confidence. Shareholders and directors of ordinary companies must be published to the registrar of companies annually, but the common use of nominee shareholders holding shares under a trust agreement provides an additional layer of secrecy. Attorneys and banks require full disclosure of clients’ names and backgrounds, but will not disclose such information without a court order or similar obligation. Banks require the source of funds to be identified in case of significant deposits. Money laundering is not encouraged by banks or professional advisers in Anguilla. Under the Mutual Legal Assistance Ordinance,the treaty between Britain and the U.S. has been extended to Anguilla. Corporations are established under either the Companies Ordinance,or the International Business Companies Ordinance, A limited-liability company may be registered under the LLC Ordinance, Its terms may be either perpetual or of limited duration, as provided by the LLC agreement. A public company is one that may be quoted on a stock exchange and is subject to stringent auditing and filing requirements. Limited partnerships in Anguilla are subject to the Limited Partnership Ordinance, Partners may be individuals, corporations, or other partnerships. One general partner of a limited partnership must be an Anguillian company or resident. The name must end with LP. A trust is a relationship recognized by rules of equity under the Trust Ordinance, There are rules for regulating spendthrift trusts, memoranda of wishes, purpose iCash (Multilingual) 6.6.1 crack serial keygen, protectors, variation of terms, foreign trusts, and variant trusts. The rules against perpetuities are abolished. A trust may provide for beneficiaries to be added or excluded. If the settler and trustees are not resident in Anguilla, the trust is guaranteed to be exempt from taxes in Anguilla. There is one offshore bank and four banks having branches on the island. Anguilla has cable and wireless communications. There are airlines servicing Anguilla from San Juan, Puerto Rico, and St. Maarten.

Antigua and Barbuda

These two islands are east-southeast of Puerto Rico. Antigua iCash (Multilingual) 6.6.1 crack serial keygen about square miles and Barbuda is about 62 square miles. The two islands have a population of about 67, The

Offshore Activities


islands have a tropical climate. English is the official language of the islands. They have a constitutional monarchy with the queen of England as head and the English-style Parliament. The governor general is appointed by the English Crown. The prime minister and the cabinet are appointed by the governor general. The Senate consists of 17 members appointed by the governor general. The House of Representatives members are elected and serve 5-year terms. The islands gained independence from England in The legal system is based on English common law. Tourism dominates the economy. The currency is the East Caribbean dollar. There are good communications on the island and internationally. There are 16 Internet providers on the islands. They have paved roads, two good airports, and one seaport in St. John’s. The islands are known for their offshore financial center. The International Business Corporations Act,provides for the formation of a company on the islands. An international business corporation (IBC) must have a minimum of one shareholder. There are low setup and renewal costs. There are no requirements for filing or submitting accounting or audit reports. There are no minimum capital requirements. However, one must maintain a registered office and agent in the country. There is no agreement on exchange of information with other countries.


Aruba is an island nation situated approximately 12 miles off the coast of Venezuela in South America. Its capital is Oranjestad; its population totals about 65, inhabitants. Aruba is a small island measuring miles long and 6 miles across at its widest point. Until January 1,Aruba together with Curaçao and some small islands formed part of the federation, which formed the country of the Netherlands Antilles. On that date, it acquired a separate status. Aruba has a parliamentary democracy with a governor representing the queen of the Netherlands. The Parliament consists of 21 members that are elected by universal suffrage. The Aruba legal system of civil and penal law is a copy of the Dutch legal system, a system derived from Roman law. The basic laws are the Civil Code (Burgerlijk Wetboek) and the Commercial Code (Wetboek van Koophandel). Besides these two principal codes, there are numerous laws, regulations, and directives. Because Aruba is part of the Kingdom of the Netherlands, all laws are in Dutch. The Arubian florin (or guilder) is divided into cents. The Arubian florin is tied to the U.S. dollar at a rate of Af. Papianmento is iCash (Multilingual) 6.6.1 crack serial keygen native language; however, Dutch is the official language. Most professional advisors speak English fluently. Dutch, English, and Spanish are widely spoken. French and German are also spoken. Professionals have mostly had either a Dutch or North American education. Aruba is an associate member of the European Economic Community (EEC). Aruba has excellent communications on the island. Automatic international communications are possible OS Adobe Photoshop CS2 Tryout to Full Activation crack serial keygen most countries in the world. Telegraphic communication services are provided by SETAR, iCash (Multilingual) 6.6.1 crack serial keygen, a government-owned company. There is also a data communications system through which several data networks in the U.S. and Europe are accessible. The country has excellent telephone, telex, and cable communications, as well as daily connections by air with major cities in the U.S., Latin America, and Europe. There 1 Click & Lock 1.50 crack serial keygen a number of reputable international and local banks to service the financial needs of the tax haven sector. There are also many law firms, accounting firms, and trust companies established in Aruba. With the termination in of its treaty base, the Aruban government passed legislation for zero tax offshore company facilities in Aruba. Aruba is an attractive


Financial Investigation and Forensic Accounting, 2nd Edition

tax haven in the Caribbean and Central American region because of political stability. All legal and natural persons carrying on a business enterprise in Aruba are subject to a number of obligations to provide the tax inspector’s office with certain information. Numbered bank accounts are not permitted in Aruba. In order to open a bank account, one normally has to prove one’s identity, or if the bank account is for a legal entity, a certificate of the Chamber of Commerce must be lodged. There are two kinds of limited companies in Aruba, iCash (Multilingual) 6.6.1 crack serial keygen, the Naamloze Vennootschap (NV) and the Aruba Vrijgestelde Vennootschap (AVV) or Aruba Exempt Company (AEC). Prior to the introduction of the AEC, all limited companies were NVs. There are many similarities between NVs and AVVs, but also fundamental differences. In general, it can be said that the ICash (Multilingual) 6.6.1 crack serial keygen zero tax company has a more modern corporate structure than the Aruban NV. The Aruban zero tax company provides an attractive vehicle for international tax planning because of the absence of taxes, relatively low cost of formation and maintenance, flexibility of its corporate structure, and absence of red tape and regulatory restrictions. The Aruba Exempt Company may not conduct business activities in Aruba other than those that are necessary in connection with the maintenance of its office in Aruba. The company is also prohibited from conducting banking, insurance, iCash (Multilingual) 6.6.1 crack serial keygen, or any other activity that would make it a creditor of a financial institution under Aruban law. This rule applies regardless of whether the activities are conducted inside or outside Aruba. The required minimum capital is Afl. 10, which is approximately U.S.$5, The company must be registered in the commercial register, which is open to iCash (Multilingual) 6.6.1 crack serial keygen public. It contains the names and other personal data about the directors and legal representative. There are no currency exchange controls for AEC companies or foreign nationals and companies.


ICash (Multilingual) 6.6.1 crack serial keygen Bahamas are located off of Florida’s east coast. It consists of islands, of which only about 40 are inhabited. The population is approximatelyIt is part of the British Commonwealth; however, it received its independence on July 10, There are no income, sales, capital, estate, or inheritance taxes. The Bahamas does have property taxes, which are assessed at 1 to 3% on nonresidents. Most of the Bahamas’ revenue comes from Customs duties. It has exchange control to conserve its foreign currency resources and assist in the balance of payments. Exchange controls on nonresidents are nonexistent. The Bahamas uses the Bahamian dollar, iCash (Multilingual) 6.6.1 crack serial keygen, which is tied to the U.S. dollar. There are good transportation and communications to both the U.S. and Europe. There are many branch offices of international banks in both Nassau and Freeport. The Bahamas has strict bank secrecy laws. No banker can disclose customers’ affairs without an order from the Supreme Court of the Commonwealth of the Bahamas. The legal system is based on English common law and rules of equity. It has a parliamentary form of government consisting of the Senate and House of Assembly. The queen of England is the head of state and is represented by the governor general. The governor general appoints the Senate and prime minister. A Bahamian company can be formed with minimum formalities. For companies wanting to do business in the Bahamas, there are various types of licenses that need to be obtained. The International Business Companies Act of (IBC) has restrictions. ICash (Multilingual) 6.6.1 crack serial keygen cannot trade iCash (Multilingual) 6.6.1 crack serial keygen the Bahamas or own real estate unless government permission is granted. They cannot undertake business in banking, insurance, investment schemes, trust management, trusteeship, or any other activity that would suggest an association with the

Offshore Activities


banking or insurance industries. Also, they cannot sell their own shares or solicit funds from the public. For nonresidents, iCash (Multilingual) 6.6.1 crack serial keygen, only a resident agent is required to be in the Bahamas. The officers and directors of a Bahamian company can hold meetings anywhere. Directors can be as few as one, but two are better. Nominees can be used as directors and shareholders. However, all directors’ names and addresses are to be registered in the public register. The Bahamas is not a party to any double tax treaties since it has no direct taxation of income, iCash (Multilingual) 6.6.1 crack serial keygen, capital gains, gift, or inheritance taxes. There is no requirement to file audited accounts with authorities; however, a company is required to keep financial records that reflect the financial position of the company.


This country is an island in the Caribbean chain. It was a British colony untilat which time it gained its independence; however, it remains part of the British Commonwealth. Its official language is English, iCash (Multilingual) 6.6.1 crack serial keygen. The Barbados dollar is tied to the U.S. dollar at the rate of U.S.$1 = BDS$2. Barbados has an exchange control authority; however, it does not control companies operating in the offshore sector. Under the Offshore Banking Act, the affairs of nonresident customers are not to be disclosed, iCash (Multilingual) 6.6.1 crack serial keygen. Share warrants are permitted. The names and addresses of beneficial owners of shares must be made to the Central Bank. The Central Bank keeps them confidential, although it is not a criminal violation for government officials or employers to reveal such information. Barbados has a tax information exchange agreement with the U.S. There are many international bank branches in Barbados. Transportation and communications from Barbados to the U.S. and Europe are good. There are regularly scheduled flights. Income tax is imposed on both individual and corporate domestic income. Foreign income is not taxed, except on residents. There is no capital gains or inheritance tax. Barbados also imposes withholding taxes on income derived within the country. ICash (Multilingual) 6.6.1 crack serial keygen has tax treaties with the U.K., U.S., Canada, Denmark, Norway, Sweden, and Switzerland. Barbados has a parliamentary form of government consisting of a Senate and House of Assembly. It follows the English common law and law of equities. The Companies Act allows for flexibility in forming, operating, and winding up or transferring the domicile of a company. Single shareholder and director companies are allowed. Board meetings can be held both within and outside Barbados. Shareholder anonymity can be achieved by using: 1. Nominees 2. Foreign trusts 3. Share warrants (a form of bearer stock)


Belize (formerly British Honduras) is located next to southern Mexico and Guatemala by the Caribbean Sea in Central America. English is the official language, but Spanish is also spoken. Belize has a population of aboutIt has a tropical climate and is hot and humid. It is a democracy that won its independence from England in September The legal system follows English law. The governor general and prime minister are appointed by the queen of England. The leader of the majority party is usually appointed prime minister. The Senate has 12 members appointed by the governor general. The House of Representatives is elected by the electorate. There are 29 members in the House of


Financial Investigation and Forensic Accounting, 2nd Edition

Representatives who serve 5-year terms. Tourism is the principal industry, followed by iCash (Multilingual) 6.6.1 crack serial keygen, citrus, marine products, and bananas. There are good communications, internal and external. Belize has automatic systems for direct dialing, faxes, cellular communication, and e-mail, as well as two Internet service providers, iCash (Multilingual) 6.6.1 crack serial keygen. It has both a seaport and airport. The International Business Company Act provides for privacy. Directors and shareholders of IBCs can remain anonymous and are iCash (Multilingual) 6.6.1 crack serial keygen recorded other than companies’ registered offices, which may not be divulged to any authority. Shares may be issued in bearer shares, and companies may have nominee directors. There are no restrictions on trade. Bank secrecy is enforced by law, and bank records cannot be made available to authorities in any jurisdiction. All normal banking services are available. A merchant can have credit card receipts credited to IBC offshore accounts. In Belize, IBC assets cannot be touched by any authority. Also, a trust can be set up for nominal costs and minimal formalities on short notice. The trust must be irrevocable to qualify as a true asset protection device. There is no requirement for accounting reports to any agency. Claims, judgments, liens, or bankruptcy proceedings from any country cannot be imposed upon earnings or assets of irrevocable discretionary Belize trusts. Another vehicle is the Suisse–Belize International Investment Trust. It operates in a manner very similar to that of a mutual fund, except with certain provisions. First, it is private, not public. Second, instead of shares, it issues bearer unit certificates. Since secrecy is paramount for this money, the certificates are not issued in name, but are the property of the bearer. This allows for transferability. To safeguard against stolen bearer unit certificates, the account number and password are required to validate the cashing in of a certificate. The Suisse–Belize Investment Trust operates under the Trust Act of Belize, There are no annual reporting requirements on this type of offshore international investment trust, iCash (Multilingual) 6.6.1 crack serial keygen. To protect the trust, a standard form must be filled out and notarized declaring that the funds used to purchase the bearer unit are not from criminal or illegal activities.


This country is located in the middle of the Atlantic Ocean about halfway between the U.S. and Europe. It is a self-governing colony of the British Commonwealth. Transportation and communications are very good to both the U.S. and Europe. The official language is English. Bermuda iCash (Multilingual) 6.6.1 crack serial keygen exchange control authority on local residents. However, offshore companies and individuals can maintain bank accounts in the currency of the country that they choose. The government has restrictions on who can incorporate and do business there. There is no income, capital gains, or withholding tax. Nominees can be used to safeguard real beneficial owners. There are many branches of international banks on the island. Bermuda has its own monetary authority and dollar, which can be converted into any currency of choice. The legal system is based on English common law. The Companies Act allows for the formation of exempt companies, which are corporations that do not operate on the island. These exempt companies are not taxed, but they must maintain offices in Bermuda. An auditor located on the island must audit the books every year, iCash (Multilingual) 6.6.1 crack serial keygen. There must be at least three shareholders. The shareholders must be registered in company registers, which are open to the public. Nominees can be used as shareholders.

Cayman Islands

The Cayman Islands are located between Cuba and the Yucatan Peninsula. They form a British colony. The official language is English. Transportation and communications to

Offshore Activities


the U.S. and Europe are very good. There are no income, capital gains, estate, and inheritance taxes. Income is derived from import duties. The currency is the Cayman dollar, which is pegged to the U.S. dollar at CI$1 = U.S.$ There are many branches of international banks on the islands. The Cayman Islands have bank secrecy laws. There are no currency exchange controls, and there are criminal penalties on government officials and professionals who make unauthorized disclosures of customers’ accounts. The British government signed an agreement with the U.S. to prevent drug traffickers from enjoying benefits of the Cayman Islands’ laws in The law provides a mechanism for obtaining evidence in federal court proceedings through the attorney general of the U.S. and the Caymans. The procedure must be strictly complied with and cannot be used in any other case or for any other purpose. There are no currency exchange controls. The Cayman Islands are politically and economically stable. The islands have a substantial trade surplus with the outside world. Employment and standard of living are very high. The islands have direct-dial telephone, telecopier, cable, Internet, and telex links. The postal service is efficient, with air courier services available to virtually all iCash (Multilingual) 6.6.1 crack serial keygen of the world. The Companies Act provides for exempt corporations. These are corporations that do not operate on the islands. An exempt corporation must have one meeting a year on the islands. It must also have at least one director. The company register is not open for public inspection, iCash (Multilingual) 6.6.1 crack serial keygen. Nominee directors and shareholders can be used and are customary. Proper books are necessary to give a fair view of the company’s affairs and to explain its transactions. An annual return is required by law, but it is not necessary that it be audited. Cayman trusts are governed by the Trust Law, A trust can be created by a resident of any country, and the settler does not have to be physically present on the islands. While the trustee should be located in the Caymans, it is not necessary to keep trust assets there. A stamp tax of U.S.$50 is payable on a trust deed, but there is no requirement for public transmac how to use Archives or registration. No statutory restrictions exist in AnyTrans Full Version Cracked Caymans regarding accumulation of income, iCash (Multilingual) 6.6.1 crack serial keygen, but the common-law rule against perpetuities applies, except in the case of exempt trusts. The trustee of an offshore trust should be a resident in the Caymans. An ordinary trust usually assigns a bank or trust company to act as trustee. Neither the settler nor the beneficiaries have to be physically present within the Caymans, and the trust’s assets may be kept outside the islands. An exempt trust must pay an annual fee of U.S.$ each year, and the trustees must file with the registrar such accounts, minutes, and information as the registrar may require. Documents filed with the registrar are open to inspection by the trustees or any other person authorized by the trust and the registrar, but they are not open to public inspection. An exempt trust may provide for perpetuity of up to years, and during its subsistence the beneficiaries have no interest, vested or future; all rights of the beneficiaries are vested in the registrar of trusts, who is an official of the Cayman government. Switzerland, Panama, the Bahamas, and the Caymans have well-established bank secrecy laws designed to prevent unauthorized disclosure of a client’s financial affairs to outside authorities. The Caymans do not recognize tax evasion or avoidance as a crime, and in they reinforced the Confidential Relationships (Preservation) Law with heavier penalties for disclosure. The Caymans were the first to set up the limited-duration company. This is a corporation that is treated as a partnership for U.S. tax purposes, “enabling a flow-through,” but without the complexity of the limited-partnership structure.


Financial Investigation and Forensic Accounting, 2nd Edition

Costa Rica Costa Rica is located in Central America. The official language is Spanish, but English is used in commercial practice. The country has a democratic form of government and no military forces. The national currency is the colon; there is Quick Heal X-Gen v7.01 crack serial keygen control on the colon, but there is no control of funds transferred into a Costa Rican account and maintained in a foreign currency account. The banks are required by law to maintain secrecy regarding the affairs of their customers. There are income, capital gains, and withholding taxes. Costa Rican law provides for foreigners to reside in Costa Rica, especially those on retirement income. The pensioned resident must reside in Costa Rica for at least 6 months per year. In addition, the pensioned resident can travel on a Costa Rican passport called a passport of convenience. Organized crime figures like this characteristic because they can go directly to Costa Rica when things get “hot” in the U.S. They in turn can travel to other countries using a Costa Rican passport instead of a U.S. passport. Costa Rican law establishes four different legal capacities in which people can engage in business: 1. 2. 3. 4.

Individual enterprise with limited liability, regarded as an individual Collective company, similar to partnership in common-law countries The limited partnership, a partnership that has limited liability Stock corporation or chartered company, a corporation

The stock corporation can be formed with two or more incorporators. A single person may be the only shareholder. A stock corporation TransMac 14.3 Serial Key Crack 2021 Free Download [Full Latest] issue bearer shares of stock. This allows the shareholder who wants to keep his identity from being known the assurance of secrecy regarding his investment. The bearer stock must be paid in full; otherwise, the iCash (Multilingual) 6.6.1 crack serial keygen must be registered with the public registry. Cyprus Cyprus has been an independent republic since It was previously a British colony, iCash (Multilingual) 6.6.1 crack serial keygen. Cyprus is a member of the United Nations, British Commonwealth, and the Council of Europe. In part of the island was occupied by Turkish forces and is still occupied. This study does not relate to the area under Turkish occupation. The legal system is mainly based on English common law and equity. English case law is widely followed. The official language is Greek, but English iCash (Multilingual) 6.6.1 crack serial keygen very widely spoken and used especially in court, government offices, and businesses. The economy after the Turkish invasion in has recovered and has surpassed its pre standard of living. Foreign investments are increasing, mainly in the industrial and tourist sectors. Political and economic stability is now rated as good. The Cyprus pound is divided into cents; it is subject to fluctuation. Cyprus is not in the sterling area. There are very good air and sea communications. It has excellent telecommunications facilities with automatic connections with 69 countries and automatic telex communications with countries. Cyprus is rated among the top five countries with excellent automatic telecommunications, iCash (Multilingual) 6.6.1 crack serial keygen. A satellite Earth station started operating in There are also Marisat, facsimile, and datel services. Secrecy laws bind banks. Banks do not have numbered accounts. Cyprus has exchange control on residents, but it is not applicable for IBCs. The geographical position, the climatic conditions, the availability of local skilled personnel, and the low cost of living make Cyprus a very suitable place from which to manage offshore activities, especially for the Middle East. Cyprus has

Offshore Activities


double taxation agreements with 18 countries, which includes the U.S. Cyprus has an income tax on individuals and companies who operate on the island, iCash (Multilingual) 6.6.1 crack serial keygen. Income earned offshore is not taxable. There are exchange controls for local residents and companies who do business on Cyprus. All foreign incorporated companies are nonresident. Foreign companies who do not have businesses on Cyprus are free from exchange control. Only local lawyers with a minimum of two shareholders can form corporations. There can be two classes of stock. Bearer shares are prohibited. Shareholders’ names must be filed with the registrar of companies; however, nominees can be used. Cyprus has a network of double tax treaties that follows the Organization for Economic Cooperation and Development (OECD) model. This is beneficial for trade with certain East European countries, including Russia. Dominica The Commonwealth of Dominica is a beautiful English-speaking country located in the Eastern Caribbean between the French islands of Martinique and Guadeloupe. Dominica was named and first sited by Christopher Columbus in on his second voyage to the West Indies. Dominica is called the nature island of the Caribbean because its forest covers 60% of the country and it has rivers and hot springs. It has a population of about 72, The country’s infrastructure is good, with excellent water, power, and communications. It has direct-dial facilities worldwide via undersea fiber cable, and Internet and data transmission facilities. There are direct flights to Dominica from San Juan, Puerto Rico, Antigua, St. Lucia, and the French islands, with onward connections to North America and Europe. Dominica gained independence from Britain in A Westminster style of parliamentary democracy was adopted with elections every 5 years. The president is head of state, but the prime minister and his cabinet of ministers run the state. English is the official language. The legal system is based on English common law. Dominica passed the International Business Act in June and provides for the incorporation, operation, and regulation of IBCs. The act provides for total confidentiality, with civil and criminal penalties for any disclosure of information. There is no requirement for the disclosure of the beneficial owner to any authority. Bearer shares are allowed. There is no requirement to file audited financial statements with authorities. Online banking and trading accounts are available on the island. There are no exchange controls. The registry is closed; i.e., directors and shareholders are kept totally secret. Shareholder and director meetings can be held outside Dominica. Dominica is a member of the Eastern Caribbean Central Bank, which issues the Eastern Caribbean (EC) dollar. The EC dollar is fixed to the U.S. dollar at U.S.$ to EC$ The U.S. dollar is also legal tender on the island. Gibraltar Gibraltar is a British Crown colony situated at the southern end of the Iberian Peninsula. The legal system is based on English law using both common law and Acts of Parliament. The official language is English and all official documents are produced in English. The legal tender consists of currency notes of the Gibraltar government. U.K. currency is also legal tender. Gibraltar notes are not easily convertible outside Gibraltar. There are no currency exchange controls. There are no double taxation treaties and no provisions for exchange of information with any other country. There are excellent communications facilities and bank facilities. A corporation formed in Gibraltar can be exempted from


Financial Investigation and Forensic Accounting, 2nd Edition

submitting an annual account to the commissioners of income tax, but it must apply for exemption. The corporation can remain exempt so long as no one is a resident of Gibraltar or the U.K. It can issue bearer shares of stock, but must be paid in full. The identities of persons applying for exemption must be kept secret. Guernsey This is an island nation off the coast of England about miles south of Southampton and about 40 miles from France. It is a British possession, but it has its own legal system and government. Committees of the state generally administer public services and departments. The island’s law is the customary law of the Duchy, which dates back to the Normandy customary law. The customary law of Normandy is nowadays significant in matters of succession and real property. In taxation and commercial legislation, English acts are followed, especially in matters of investor protection. The U.K. negotiated special terms upon accession to the Treaty of Rome within the framework of Article of the treaty, as amended by the Treaty of Accession. The arrangements, which are set out in protocol 3 of the Treaty of Accession, have the effect of retaining fiscal independence of Guernsey and freedom from the imposition of duties and levies, in particular value-added tax. There is no requirement upon Guernsey to adopt community fiscal, commercial, or economic policies. English is the official language; however, many laws have been enacted in French. Many law firms and staff are fluent in French and English. The currency is sterling, and both English and local notes are circulated freely. The economy of Guernsey is based on horticulture, tourism, finance, and light industry. Guernsey is dependent upon communications. It has stable links with the U.K., Jersey, and Continental Europe. Telecommunications and postal services are cheaper than mainland services and are available at most professional offices and banks. There is no local legislation enacted relating to secrecy of information, but English common law, which imposes a duty upon a bank and bank personnel to maintain secrecy, is applicable. Nominee and numbered account facilities are available. The double taxation agreements with Jersey and the U.K. do provide for exchange of information, but only to the revenue authority of those jurisdictions, respectively. Guernsey has a low income tax of 20% on any income that is derived or remitted to Guernsey. Companies and individuals are liable for income taxes if they are residents for a year or conduct a substantial part of their business there. An individual is a resident if he spends more than days in Guernsey. There are no exchange controls on the island. At least seven people must form a corporation. Their names, addresses, nationalities, and domiciles are filed with the law officer of the Crown in court on Thursdays. Annual iCash (Multilingual) 6.6.1 crack serial keygen are required to be sent to the greffier not later than January 31 of each year. These reports must identify shareholders and their respective holdings. Annual meetings must be held in Guernsey. Hong Kong Hong Kong is situated on the southeast coast of China, 90 miles southeast of Canton and 40 miles east of the Portuguese province of Macau. The total land area is square miles. The estimated population in was about million, of which 98% were Chinese. Great Britain and the People’s Republic of China signed an agreement in that allowed Hong Kong to revert back to the control of China on July 1, This joint agreement provided for Hong Kong to remain a separate Customs territory after

Offshore Activities


June 30, Hong Kong has experienced dynamic economic growth since the end of World War II. Hong Kong is the third largest financial center in the world, after New York and London. The Hong Kong government has a policy of nonintervention in the financial sectors. English common law and rules of equity apply in Hong Kong to the extent that they are applicable to local circumstances. English acts have force in Hong Kong by virtue of their own terms, or by an order DiskDigger Crack Archives the legislative council of Hong Kong. Chinese and English are the official languages of Hong Kong. Most important documents are published in both languages, and are required in many instances. There is no central bank in Hong Kong, but Hong Kong currency notes are issued by two commercial banks. On June 6,the Hong Kong government decided to quote the Hong Kong dollar in terms of the U.S. dollar. Hong Kong is not a tax haven per se, but an area with a low-tax structure. There are no residency or nationality restrictions regarding the ownership of real estate in Hong Kong. There are no exchange controls or restrictions in force. Banks and their personnel maintain secrecy as a matter of custom and not by law. Hong Kong has not entered into any double taxation agreements with other countries. Transportation and communications are among the best in the world. There are regularly scheduled flights to and from Hong Kong to most of the major cities around the world. A corporation can be formed with no less than two subscribers. It can have different classes of stock. Nominees can Native Instruments - Noire v1.1 (KONTAKT) | Download Torrent used to hide true identities of shareholders. There are no nationality or residency requirements, nor any requirements to disclose beneficial interests, iCash (Multilingual) 6.6.1 crack serial keygen. Annual returns must be filed with the registrar of companies, which must disclose the shareholders of the company. Minutes of shareholder meetings must be kept in Hong Kong and be open to inspection. Director meetings can be held anywhere in the world and are not open to inspection. At least two directors must be shareholders. Isle of Man The Isle of Man lies in the Irish Sea and forms part of the British Isles but not the U.K. It is a possession of the British Crown, but remains self-governing. The island is within the European Economic Community (EEC) as far as free trade in agriculture and industrial products are concerned, but is outside the EEC for all other aspects of the Treaty of Rome. There are scheduled flights to and from London, Manchester, Liverpool, Glasglow, and Blackball. There are also regularly scheduled ferries to Liverpool and Heysham. There are normal telephone and telex services available iCash (Multilingual) 6.6.1 crack serial keygen. The currency is the pound sterling, which the government issues through the Isle of Man Bank Ltd. English, Scottish, and Manx notes are all in circulation. There are about 30 international banks that have branches on the island. They offer a wide range of services. There is a double taxation treaty of mutual disclosure with the U.K. Bank secrecy is a matter of custom and not law. There is an income tax on resident individuals and associations and nonresidents whose income is derived from the Isle of Man. There are no gift, estate, and capital gains taxes or stamp duty (document tax) on the island. There are no exchange controls either. Two or more people can form a private corporation. The corporation must keep a register of all shareholders. For residents outside the Isle of Man, this register is called a dominion register. All corporations must have two directors and also hold shares. Annual reports are required and must show the names and addresses of shareholders and their registered office. A registered office must be located on the island.


Financial Investigation and Forensic Accounting, 2nd Edition

Jersey Jersey is the largest of the channel islands that is situated in the English Channel. It is miles south of Southampton and 14 miles from the coast of France. The business center is in St. Helier. There is a busy passenger and cargo port at St. Helier providing services to England, France, and the other islands. There are frequent and regular air services to London, Paris, and other airports in the U.K., ICash (Multilingual) 6.6.1 crack serial keygen, and Ireland. Jersey has a long history of political and economic stability. The currency is the sterling. Jersey does not like the term tax haven, iCash (Multilingual) 6.6.1 crack serial keygen. It prefers to be known as a finance center and has the attitude of maintaining respectability and protection of investors’ dealings on the island. There are no exchange controls, iCash (Multilingual) 6.6.1 crack serial keygen, and there is no legislation on secrecy of information or bank secrecy, but bankers and professional advisors can use numbered bank accounts and nominees, iCash (Multilingual) 6.6.1 crack serial keygen. There is a 20% income tax on resident individuals and businesses, which has remained constant since English and French are the official languages. Most legal firms maintain principals and staff fluent in French and can translate French into English. There are many international banks on the island. Three or more people are required to form a corporation. At least nine shares must be issued and paid up. The share capital can be in any currency. There are no nationality or residence requirements for shareholders. However, a register of shareholders must be kept at the registered office and be available for public inspection. There is no requirement to disclose nominee holdings. Annual reports reflecting names and addresses of shareholders are required to be filed with the company registry. Liberia The Republic of Liberia was established in and has enjoyed independence and a stable free enterprise economy since its formation, iCash (Multilingual) 6.6.1 crack serial keygen. The official language of commerce and government is English. The U.S. dollar is legal tender. There are no currency regulations or exchange controls, iCash (Multilingual) 6.6.1 crack serial keygen. There are excellent transportation and communication facilities. Liberia has several of the most modern seaports in the world. There are no bank secrecy laws; secrecy is a matter of custom and not law, iCash (Multilingual) 6.6.1 crack serial keygen. Liberians are subject to the Liberian Internal Revenue Code. Liberia has a tax law that attracts incorporation of Liberian companies by foreign investors. Corporations that qualify are not required to file income tax returns. Liberian corporations do not incur income tax liability in Liberia if not more than 25% of the stock is owned by residents, and the company does not carry on operations in Liberia. Anyone can form a corporation in Liberia. A single person can form a corporation. It can issue bearer stock if fully paid. Only the registered agent must be present in Liberia. No annual reports are required to be filed with any government agency. Shareholder and director meetings can be held iCash (Multilingual) 6.6.1 crack serial keygen place in the world. Liechtenstein This country is located between Switzerland and Austria. It became an independent state in by the union of the two imperial baronies of Vaduz and Schellenberg. It obtained full independence in when it joined the Confederation of the Rhine that was founded by Napoleon. After World War I, Liechtenstein drifted away from Austria, with whom a Customs union had existed, toward Switzerland. Liechtenstein joined the Swiss Customs area and the Swiss Franc MAGIX Music Maker 17 Premium crack serial keygen the country’s official currency. The official language is

Offshore Activities


German, but English is used in the economic sectors. It has a democratic form of government. It has taxes on income, property, estate, gifts, motor vehicles, alcoholic beverages, etc. There are no currency exchange laws or regulations. It does permit bearer securities, bonds, and stock. It has bank secrecy laws. Bankers are forbidden to disclose customers’ financial affairs, iCash (Multilingual) 6.6.1 crack serial keygen. Transportation and communications are good. Peculiar to Liechtenstein is its law relating to associations of persons and the company without juridical personality, which is codified in the Laws on Persons and Companies (PGR) code. The PGR code provides for a number of different kinds of corporate associations, iCash (Multilingual) 6.6.1 crack serial keygen. The focal point of these legal forms, with their tax advantages, lies in holding companies and domiciliary enterprises. Holding companies and domiciliary enterprises are tax law concepts that designate enterprises operating in Liechtenstein that are liable for capital and revenue taxes. These forms include: 1, iCash (Multilingual) 6.6.1 crack serial keygen. 2. 3. 4. 5.

Companies limited by shares Private limited companies Establishments Trust enterprises Foundations

The PGR code also provides for limited partnerships with share capital, companies limited by quota shares, associations, cooperative associations and others, and companies without juridical personality. The PGR code contains only a few mandatory provisions. The features of the holding company and domiciliary enterprise with their own juridical personalities are: 1. The name and references to their legal form may be entered into the public register in a foreign language. 2. One member of the board of directors must be a Liechtenstein citizen residing within the principality and also be a lawyer. 3, iCash (Multilingual) 6.6.1 crack serial keygen. They are exempt from property, income, and revenue taxes and subject to only capital tax, at a beneficial rate. 4. There must be a representative (registered agent) residing in the principality. The establishment is an autonomous fund with its own juridical personality and for whose commitments only the resources of the undertaking are liable. It has no members, shareholders, or participants of any other kind, and no capital distributed in share form, acknowledging only beneficiaries, i.e., persons who draw economic advantage from it. The establishment is referred to as anstalt. The establishment may be authorized to issue its own shares, in which case it comes closer to a corporation. The formers of an anstalt may be natural persons or juridical entities with residence in Liechtenstein or abroad. The founders must draw up and sign articles, in written form, iCash (Multilingual) 6.6.1 crack serial keygen, that contain the following: 1. Company name, including the designation anstalt 2. The establishment’s domicile, objects, and capital, and the powers of its supreme governing body 3. The appointment of bodies for management and supervision 4. The principles for preparing financial statements


Financial Investigation and Forensic Accounting, 2nd Edition

5. The form in which notices are published The objective of the anstalt must indicate whether the business will engage in commercial activities or investment or management of assets. The capital may be expressed in foreign currency, but must be at least 30, Swiss Francs (mlbjerseyschina.us) or equivalent. The bearer of the founder’s rights constitutes the establishment of a supreme body. The supreme body can: 1. 2. 3. 4. 5. 6.

Appoint or dismiss the board of directors and auditors Determine the signing powers of management Approve the financial statements Change the articles or bylaws Determine beneficiaries and their rights Appoint or dismiss the legal representative

The establishment’s beneficiaries are the people to whom the profit and benefit of the establishment accrue — who are entitled to the income, the individual assets, and iCash (Multilingual) 6.6.1 crack serial keygen eventual liquidation proceeds. Unless third parties are nominated as beneficiaries, iCash (Multilingual) 6.6.1 crack serial keygen, the law assumes that the bearer of the founder’s rights is the beneficiary. Luxembourg The Grand Duchy of Luxembourg is situated in Western Europe, lying between Belgium, France, and Germany. The capital city, also called Luxembourg, is the government, business, and financial center. Transportation is good since Luxembourg is in easy reach of all of Europe’s road, rail, and air services. It is also linked directly to the Northern European seaports through the river Moselle and the European canal system. Communications are also good, with direct dialing with most of Europe and the U.S. Luxembourg has developed a sophisticated banking sector. There are more than international banks operating in Luxembourg. In recent years, Luxembourg has become a center for Euro-bond issues. Luxembourgish is the spoken language, and French, German, and English are widely used in official and business circles. French is used in administration, while many laws still exist in German. The currency is the Luxembourg franc, currently on iCash (Multilingual) 6.6.1 crack serial keygen par with the Belgium franc, which is also legal tender in Luxembourg. Luxembourg has no central bank, although the Luxembourg Monetary Institute has been created, which is entitled to issue 20% of the money in circulation and rediscount bills held by Luxembourg banks. The laws are based on the Napoleonic code, and the legal system has much in common with Belgium and France. It is common practice in Luxembourg for registered companies to issue bearer bonds or shares that can be held or deposited anywhere in the world. Bank secrecy with numbered accounts is normal and respected. It is governed by civil law. Luxembourg has double taxation treaties with 15 countries under which information may be exchanged. The U.S. is one of those countries. Holding companies are the most commonly used in Luxembourg. The ordinary holding company pays no corporation, income, capital gains, wealth, withholding, or liquidation tax. Exchange control regulations are in effect with the Central Bank in Brussels. Local banks are entrusted with the control of financial transactions based on the directives of the Central Bank.

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Malta Malta is composed of three islands south of Sicily in the Mediterranean Sea. The islands are approximately square miles. It has mild Download Full Version PC Softwares rainy winters and PlayClaw 6.1 Crack Plus Keygen & Final Serial Key Free Download Latest] and dry summers. It has a population of aboutMaltese are mainly descendants of iCash (Multilingual) 6.6.1 crack serial keygen Carthaginians and Phoenicians with strong Italian. It is mostly a Roman Catholic country. English is the official language. It gained independence from Britain in Its legal system is based on English common law and Roman civil law. The president Universal Document Converter Pro Torrent Archives elected by the House of Representatives for a 5-year term. The leader of the majority party is appointed prime minister. The representatives are also elected for 5-year terms. Judges are appointed by the president on the advice of the prime minister. Malta is dependent upon foreign trade. Tourism, electronics, ship building and repair, and textiles are its major industries. It is currently contemplating entry into the European Union. It has good communication, both internal and external. There are two Internet service providers. Roads are good and paved. It has an excellent seaport and airport at Valletta. However, it is a minor transshipment point for hashish from North Africa to Western Europe. Malta is a host of many foreign banks, mostly from Europe and the Middle East. The two local banks are the Bank of Valletta, Ltd., and Mid-Med Bank, Ltd. Major credit cards are honored on the islands. Ina new form of company structure was introduced to cater to the growing demands of nonresidents who wished to establish their business or holding interest in Malta. The international trading company (ITC) is a normal onshore Maltese company with no distinction from other local companies. ITCs are taxed at the normal corporate tax rate of 35%. However, nonresident shareholders may benefit from partial refund of tax, potentially reducing the incidence of tax to %. An international holding company (IHC) is a company resident in Malta, formed with the objective of holding overseas investments and distributing that income to nonresidents. Nonresident shareholders of IHCs qualify for a full refund of the Maltese tax paid by the company on profits and gains arising from participating holdings when such profits are distributed. Requirements for incorporation in Malta require a minimum capital of U.S.$1, with a minimum paid-up share capital of 20%. Nominee shareholders are permitted. Only one director is required. One general meeting each year is required. There are no exchange controls if the company is fully owned by nonresidents. Companies can do business in any currency. However, an annual return with audited financial statements is required. Malta has targeted online, offshore betting operations. Maltese betting operations are carried out through an ITC set up for the purpose. Nonresident shareholders are taxed at %. Betting transactions are taxable at % on turnover. There are no license fees or application fees. Betting licenses are granted to persons having the appropriate business ability to conduct betting offices successfully. Licenses are issued for 5 years and are renewable. A special law was enacted to allow for the setting up of trusts. The advantages of trusts in Malta are favorable taxation, confidentiality, control of assets, no probate, and investment income from trusts can be accumulated tax-free. Trusts must be in writing. Neither the settler nor beneficiaries can be residents of Malta. The trust property shall not include immovable property situated in Malta. The trust instrument is a highly confidential document, and no person may be ordered to divulge to any authority, including any court of any manner, relating to a trust. The Professional Secrecy Act,prohibits any lawyer, iCash (Multilingual) 6.6.1 crack serial keygen, banker, stockbroker, or accountant from divulging any information about his or her clients unless there is international criminal activity (money laundering, drug dealing, etc.) involved.


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Mauritius Mauritius is a mountainous subtropical island in the Indian Ocean with an area of approximately square miles. It lies about kilometers east of Madagascar. The capital is Port Luis. It has a tropical climate with warm, dry winters and hot, wet, humid summers. Mauritius has a population of 1,, which is mostly Indonesian. Creole is the second largest group. English is the official language, even though French, Creole, and Hindi are spoken. The British took possession of the islands in Mauritius gained independence in and became a member of the commonwealth. The queen was head of state until March 12,when Mauritius became a republic. The head of state is the president who is elected by the National Assembly and serves a 5-year term. The prime minister and cabinet are appointed by the president. The National Assembly is elected and members serve 5-year terms. The legal system is based on French civil law, with elements of English common law in certain areas. Mauritius has developed to a middle-income diversified economy with growing industrial, financial, and tourist sectors. Sugarcane is the major agricultural business. Mauritius has good telecommunication facilities, including cellular phone service and two Internet service providers. It has good roads, one good seaport, and two good airports. There are two types of companies used for international tax planning: the international company (IC) governed by the International Companies Act and the offshore company (OC) governed by the Mauritius Companies Act of Offshore banks and insurance companies cannot operate as ICs. OCs need not make annual returns, but must file audited profit and loss statements and balance sheets with the offshore authority. Every Mauritian company must have a registered office in Mauritius. The registered office must have accounting records and certain documents, including a register of members, debenture holders, and officers, and must keep them there. OCs must have a minimum of two individual shareholders and hold annual general meetings, iCash (Multilingual) 6.6.1 crack serial keygen. The meetings need not be held in Mauritius. Incorporation takes up to 14 days. The ICs cannot transact business in Mauritian rupees with Mauritian residents. They cannot be used for public, banking, insurance, or fund-related activities or to access Mauritius double taxation agreements. An IC can be incorporated on the same day. The identities of the beneficial owners need to be disclosed only to the management company. There are no requirements to file annual accounts and returns, or to hold director and shareholder meetings. The IC is not resident in Mauritius, and therefore not liable to tax. An OC can be converted to IC and vice versa. The Mauritius offshore trusts may be created by oral declaration or by writing. To be enforceable, the declaration of trust must be registered with the Mauritius Offshore Business Activities Authority (MOBAA). There are no forced heirship rules. The perpetuity rule is years from the date the trust came into existence. There is no disclosure of trustees’ deliberations or the names of the settlers and beneficiaries unless the latter are Mauritian residents. Claims against the trust assets must be made within 2 years of settling a property into the trust. Under the Maruitius Finance Act,iCash (Multilingual) 6.6.1 crack serial keygen, a nonresident trust and nonresident beneficiaries will be exempt from tax and all filing requirements. Charitable trusts are exempt from taxation. Montserrat Montserrat is an island east of Puerto Rico and the U.S. Virgin Islands. The island is a dependent territory of the U.K. with an appointed governor by the British government. Montserrat has a history of political stability. The legal system is based on the common

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law of England. The local and official language is English. The economy is based on agriculture, light industry, and tourism. Tax incentives are available for new business enterprises on the island. The Eastern Caribbean dollar is the official currency, although the U.S. dollar and the sterling are circulated. The EC dollar is tied to the U.S. dollar and IObit Driver Booster 7.6 PRO crack serial keygen fully convertible. The government has provided incentives for businesses to operate on the island: it offers tax holidays and duty-free imports. The Confidential Information Ordinance,provides heavy penalties for unauthorized revealing of information. Montserrat has double taxation treaties through the extension of some of the U.K. treaties with the governments of Canada, Denmark, Japan, New Zealand, Norway, Sweden, and Switzerland. Two local banks, Barclays and the Royal Bank of Canada, do not permit numbered accounts, although there are no legal bars against them. Corporations can be formed under the provisions of the International Business Companies Ordinance, This provides that only one subscriber is necessary. There are no restrictions on the transfer of shares or Kontakt 6.6.1 Crack + Torrent (Mac) VST Free Download number of shareholders or debentures. The memorandum of association must include the name of the company (which must contain Limited), iCash (Multilingual) 6.6.1 crack serial keygen, registered office in Monserrat, purpose, authorized capital, and number of shares. A registered office must be maintained on the island. Annual reports must be filed with the registrar of companies for private companies, but none are required for international business companies. Bearer stock is allowed provided that it is paid in full. Annual meetings of shareholders and directors can be held anywhere in the world. All international business companies are specifically exempted from exchange control. Monserrat is part of the Eastern Caribbean banking network. There are good air and sea transportation facilities. Communication facilities are also good. Recently, a volcano erupted on the island, which sent many residents fleeing to neighboring islands. The British government asked the remaining residents to move off the island, since it is expected that the volcano will erupt again. This island may become deserted, which will leave its tax haven status in doubt. Currently, the government and businesses are still operating, but only at the end of the island not affected by the volcano. Niue Niue was formerly called Savage Island. This island is in the South Pacific, east of Tonga. Niue is dependent upon New Zealand for financial support. It is only square miles with a population of about 1, iCash (Multilingual) 6.6.1 crack serial keygen, people. It has no paved roads, only one airport, and no seaport. Ships have to anchor offshore. The economy is heavily dependent upon New Zealand. The sale of postage stamps to foreign collectors is an important source of revenue. There are no exchange controls. English is spoken, but the indigenous language is a Polynesian tongue closely related to Tongan and Samoan. Niue provides a jurisdiction in an alternative time zone to the Caribbean, as well as certain features embodied in the international business corporation law favorable to clients in Asia and the former Soviet Union. Niue offers total secrecy and anonymity. There is no requirement to disclose beneficial owners or to file annual returns or financial statements. There is no requirement to hold annual general meetings of shareholders or directors. Full exemption from taxation is given to any business activity or transaction carried on outside Niue. There are no minimum or maximum capital requirements. Companies may use different classes of shares at the owners’ option. Another virtually unique feature is the facility for the company name to be incorporated in Chinese characters as well as Cyrillic script and other accepted


Financial Investigation and Forensic Accounting, 2nd Edition

language forms (with an English translation). Foreign companies may be redomiciled as Niue IBCs. Names and suffixes available to indicate a corporation include Limited (Ltd.), Corporation, (SA), Incorporated (Inc.), A/S, NV, BV, GmbH, and Aktiengesellschaft (AG). A problem for Niue is the loss of population to New Zealand. There are 20, Niueans living in New Zealand who believe that Niue will have to surrender its independence and return to New Zealand since the island has no economy. Niue’s tourism and tax haven status do not sufficiently support the island nation. New Zealand makes up the shortfall in its budget. Nauru The smallest country in the world, Nauru became an independent sovereign state on January 31,and subsequently an associate member of the British Commonwealth. It is in the center of the Pacific Basin, located about equidistant from Sydney, Australia, to the southwest and from Hawaii to the northeast. Nauru has close educational links with Australia. Nauru has a democratic government with an elected parliament and president. It has a well-developed and efficient civil service and judicial system. The airline Air Nauru connects Nauru with Australia, Fiji, Hong Kong, Manila, Honolulu, and other Pacific islands on a iCash (Multilingual) 6.6.1 crack serial keygen basis, usually twice a week. Nauru is well connected through a satellite in order to render telephone, cable, telex, and facsimile services to and from the principal cities of various countries, including the U.S. The official currency of Nauru is the Australian dollar, which is freely convertible into different currencies. Nauru designed legislation with the intent to provide facilities for tax planners. It wants to help entrepreneurs both new and existing to generate and iCash (Multilingual) 6.6.1 crack serial keygen their resources for economic expansion. At the same time, it guards against fraud on creditors, investors, depositors, and shareholders. It offers full freedom for entrepreneurs to establish holding and trading companies, but does not hesitate to terminate the corporate existence of those corporations that carry out fraudulent business within or outside Nauru. Corporations offer the following advantages. 1. 2. 3. 4. 5. 6. 7.

Minimum formation time (24 hours) Low formation costs Minimum pre- and postincorporation legal formalities Low capitalization Freedom to issue bearer shares Complete secrecy of operations Anonymity of promoters

A resident secretary is required by statute, iCash (Multilingual) 6.6.1 crack serial keygen. Shares usually must be stated in Australian currency, but there are some exceptions. Annual reports are required to be filed with the registrar. The reports only require the names of directors, secretaries, and the registered agent. Netherlands Antilles This country is located off the coast of Venzuela. It is dominated and controlled by the Netherlands. The Netherlands Antilles is also part of the EEC. These islands have their own island government. The official language is Dutch; however, English, German, French,

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and Spanish are used. The monetary unit is the Netherlands Antilles guilder. It is pegged to the U.S. dollar at $ per one guilder. Identities of shareholders are not available for public inspection until all issued shares of stock have been fully paid up. Income tax is imposed only on income derived within the Netherlands Antilles. Currency exchange is only imposed on individuals iCash (Multilingual) 6.6.1 crack serial keygen corporations doing business within the Netherlands Antilles. Transportation and communications are very good. The government does not mandate bank secrecy; however, it is bankers’ custom to regard their customers’ affairs as confidential. A limited-liability company (NV) is allowed to issue bearer shares, but they must be fully paid. Shareholder meetings must be held in the Netherlands Antilles, but proxy can represent them. It requires two or more people to incorporate. The managing director (directeur) must be a resident of the island. He serves as the registered agent. Financial reports are required to be filed with the commercial registry if (1) the corporation has issued bearer shares exceeding 50, guilders, (2) the corporation has issued shares or bonds on a stock exchange, or (3) the corporation borrows from third parties. Auditors are required to audit the financial statements. Only auditors from the Netherlands Antilles can be used. Nevis This Caribbean island lies east of Puerto Rico and west of Montserrat. It is a democratic country that is iCash (Multilingual) 6.6.1 crack serial keygen of the British Commonwealth. Britain is responsible for external affairs and defense. Nevis is part of the Federation of St. Kitts and Nevis, iCash (Multilingual) 6.6.1 crack serial keygen. The judicial commonwealth of the privy council of Great Britain is the court of ultimate jurisdiction and consists of members from the House of Lords. The official language and language in use is Windows 2003 Server 32 Bit Enterprise crack serial keygen. Nevis is self-sufficient in food production, but has a trade deficit. The government is seeking diversification through expansion of tourism, fisheries, light manufacturing, and offshore financial activities. The currency is the Eastern Caribbean dollar. It is pegged to the U.S. dollar at EC$ = U.S.$1. The EC dollar is not an internationally traded currency. The adoption of the Nevis Business Corporation Ordinance,signified the government’s commitment to become a modern tax haven. The ordinance provided that businesses conduct no commercial business on the island. Corporations can be formed in 24 hours. The government adopted the Confidential Relationships Act,which is applicable to office of the registrar of companies and professionals engaged in related services, financial NTLite Crack Full License Key {Windows} Free Download Archives otherwise. There are no treaties respecting information exchange. Numbered bank accounts are not available through Nevis banks. Corporations formed under the Nevis Business Corporation Ordinance are not subject to exchange controls. Exchange controls on the EC dollar are in effect when exchanged for foreign currency. Transportation and communications are good. There are regularly scheduled flights to other major islands in the Caribbean basin. Only two people are required to form a corporation. The articles of incorporation must show the names and addresses of the incorporators and the initial directors. Bearer stock is authorized, but must be paid in full. There must be three directors, but they can be of any nationality or domicile. There is no requirement to show the names of subsequent shareholders or directors. Shareholder and director meetings can be held anywhere in the world. A registered agent is required to be a resident of the island. Most corporations use the Corporate Services Company in Charlestown, Nevis, as their registered agent. No annual reports are required to be filed.


Financial Investigation and Forensic Accounting, 2nd Edition

Panama This country is located in Central America, north of Colombia. It has an area of approximately 76, square kilometers. The official language is Spanish, but English is spoken in urban areas and used in daily commerce. Transportation and communications are excellent. Panama is supposed to have a democratic form of government; however, it has had dictators during the past several decades. The U.S. military invaded Panama in December and removed General Manuel Noriega. The currency of Panama is the balboa; however, since there is no balboa currency, the U.S. dollar is circulated and accepted as the medium of exchange. The judicial system follows English common law. Panama has income taxes, but they are imposed at the provincial level. Income derived outside Panama is not taxed. There are no currency exchange controls in Panama, and there are no bank secrecy laws, but custom has it that bankers regard their customers’ affairs as confidential. A corporation can be formed by as O&O SafeErase Professional 15.11 Crack With Key Full Version Download as two people and be of any nationality or domicile. Bearer shares can be issued. The full names and addresses of directors must be recorded in F1 2021 download Archives public registry office. Every corporation must have a resident registered agent, which is generally some lawyer in Panama. There is no requirement for general or special meetings of shareholders or directors. The directors can be of any nationality or domicile. There must be three directors; they do not have to be shareholders. Switzerland This country is located in the heart of Europe. Switzerland has three official languages: German, French, and Italian, iCash (Multilingual) 6.6.1 crack serial keygen. English is not used for official documents, but is used in official correspondence. This is a democratic country. The currency is the Swiss franc. Transportation and communication to and from Switzerland are excellent. The banks guard their customers’ financial accounts. Switzerland has income, estate, capital gains, and inheritance taxes on residents. There are no currency exchange controls. The substantive law of Switzerland is codified. The civil and commercial codes are applicable throughout Switzerland. While the law is based on federal and cantonal legislation, court decisions and precedents play an important role. Foreign nationals can open numbered bank accounts in most banks. Switzerland does have double taxation treaties with many countries, including the U.S. Three or more individuals or companies can form a Swiss corporation. Their nationality and residence do not matter. Corporations must have a minimum capital of 50, mlbjerseyschina.us and be paid up 20, mlbjerseyschina.us They can have either ordinary shares or preference shares. Both classes of stock can be bearer or registered shares. Shareholders can use nominees. Shareholder names are not allowed to be identified to third parties or fiscal authorities. Auditors in Switzerland must audit the financial statements. They can only release their results to directors and shareholders as a group. The registered agent must be a resident of Switzerland and his or her name be published in the Commercial Gazette. Turks and Caicos Islands The Turks and Caicos Islands lie about miles north of Haiti and the Dominican Republic. They are a British Crown colony under the jurisdiction of the British government. The British government appoints the governor. The legal system is based on British common law, iCash (Multilingual) 6.6.1 crack serial keygen. Ultimate appeal is the privy council, sitting in London. English is both the official

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