Evidence Of Criminal Activity Research Articles

Investigation Techniques, Methods, Types, and Increasing Impact of Forensic Accounting in Digital Period

Forensic accountants are responsible for fighting financial malpractices and fraud in organizations and businesses. They are also responsible for ensuring that courts have sufficient and relevant information that can be used as evidence of criminal activity regarding finances (Akinbowale, et al., 2020, p. 1256). Financial accounting applications are made successful through engagement in duties such as financial data analysis, preparation of reports, and testing the results before courts. Investigation involves examination of record books to determine if a financial criminal activity has occurred. Through these investigations, forensic accountants find and discover fraud and malpractices thus bringing the culprits to books. The reports filed act as evidence in courts.

The Critical Risk of Disinformation for Humanitarians – The Case of the MV Aquarius

The search and rescue of refugees, asylum seekers and migrants on the Mediterranean has become a site of major political contestation in Europe, on the seas, in parliaments and government offices and in online public opinion. This article summarises one particular set of controversies, namely, false claims that the non-government organisations conducting such search and rescue operations are actively ‘colluding’ with people smugglers to ferry people into Europe. In spring and summer 2017, these claims of ‘collusion’ emerged from state agencies and from anti-immigration groups, became viral on social media platforms and rapidly moved into mainstream media coverage, criminal investigations by prosecutors and the speech and laws of politicians across the continent. These claims were in turn connected to far-right conspiracy theories about ‘flooding’ Europe with ‘invaders’. By looking at the experience of one particular ship, the MV Aquarius, run in partnership by MSF and SOS Méditerranée, the authors detail the risks that humanitarian organisations now face from such types of disinformation campaign. If humanitarian organisations do not prepare themselves against this risk, they will find themselves in a world turned upside-down, in which their efforts to help people in distress become evidence of criminal activity.

From Black Hole to North Star

The search and rescue of refugees, asylum seekers and migrants on the Mediterranean has become a site of major political contestation in Europe, on the seas, in parliaments and government offices and in online public opinion. This article summarises one particular set of controversies, namely, false claims that the non-government organisations conducting such search and rescue operations are actively ‘colluding’ with people smugglers to ferry people into Europe. In spring and summer 2017, these claims of ‘collusion’ emerged from state agencies and from anti-immigration groups, became viral on social media platforms and rapidly moved into mainstream media coverage, criminal investigations by prosecutors and the speech and laws of politicians across the continent. These claims were in turn connected to far-right conspiracy theories about ‘flooding’ Europe with ‘invaders’. By looking at the experience of one particular ship, the MV Aquarius, run in partnership by MSF and SOS Méditerranée, the authors detail the risks that humanitarian organisations now face from such types of disinformation campaign. If humanitarian organisations do not prepare themselves against this risk, they will find themselves in a world turned upside-down, in which their efforts to help people in distress become evidence of criminal activity.

Combatting Police Discrimination in the Age of Big Data

The exponential growth of available information about routine police activities offers new opportunities to improve the fairness and effectiveness of police practices. We illustrate the point by showing how a particular kind of calculation made possible by modern, large-scale datasets—determining the likelihood that stopping and frisking a particular pedestrian will result in the discovery of contraband or other evidence of criminal activity—could be used to reduce the racially disparate impact of pedestrian searches and to increase their effectiveness. For tools of this kind to achieve their full potential in improving policing, though, the legal system will need to adapt. One important change would be to understand police tactics such as investigatory stops of pedestrians or motorists as programs, not as isolated occurrences. Beyond that, the judiciary will need to grow more comfortable with statistical proof of discriminatory policing, and the police will need to be more receptive to the assistance that algorithms can provide in reducing bias.

Attitudes of police officers towards syringe access, occupational needle-sticks, and drug use: A qualitative study of one city police department in the United States

Removal of legal barriers to syringe access has been identified as an important part of a comprehensive approach to reducing HIV transmission among injecting drug users (IDUs). Legal barriers include both “law on the books” and “law on the streets,” i.e., the actual practices of law enforcement officers. Changes in syringe and drug control policy can be ineffective in reducing such barriers if police continue to treat syringe possession as a crime or evidence of criminal activity. Despite the integral role of police officers in health policy implementation, little is known of their knowledge of, attitudes toward, and enforcement response to harm-minimisation schemes. We conducted qualitative interviews with 14 police officers in an urban police department following decriminalisation of syringe purchase and possession. Significant findings include: respondents were generally misinformed about the law legalising syringe purchase and possession; accurate knowledge of the law did not significantly change self-reported law enforcement behaviour; while anxious about accidental needle sticks and acquiring communicable diseases from IDUs, police officers were not trained or equipped to deal with this occupational risk; respondents were frustrated by systemic failures and structural barriers that perpetuate the cycle of substance abuse and crime, but blamed users for poor life choices. These data suggest a need for more extensive study of police attitudes and behaviours towards drug use and drug users. They also suggest changes in police training and management aimed at addressing concerns and misconceptions of the personnel, and ensuring that the legal harm reduction programs are not compromised by negative police interactions with IDUs.

Health and legal issues in undercover narcotics investigations: Misrepresented evidence

This paper outlines some types of psychological disturbances found to occur in narcotics agents who use undercover investigative methods. Research results and other clinical findings dismiss popular notions of multiple personalities as a mental injury caused by prolonged role played pseudoidentities. Coping strategies for dealing with certain paranoid reactions are seen as potential sources of contamination in the gathering of evidence of criminal activity. Issues related to questions of health versus operative talents in selecting for personal suitability for undercover work are presented. Language: en