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Journal articles on the topic 'Concealment of assets'

Author: Grafiati

Published: 26 July 2024

Last updated: 31 July 2025

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1

Arifin, Muhammad Zainul, Ummu Kaidah Mutmainnah, Muhammad Farhan Pratama, Wahyuni Sapitri, and Muhammad Syahri Ramadhan. "Concealment of Assets in Money Laundering." AML/CFT Journal The Journal of Anti Money Laundering and Countering the Financing of Terrorism 3, no. 2 (2025): 138–52. https://doi.org/10.59593/amlcft.2025.v3i2.75.

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Indonesia was ranked 61 out of 164 countries (6.32 out of 10) based on the Basel AML Index in 2024. The Basel AML Index score reflects a country's vulnerability to money laundering and terrorist financing. Although not among the countries with the highest risk globally, this score indicates that Indonesia still has work to do to improve the effectiveness of its AML/CFT/CPF framework. Moreover, the newly emerging money laundering schemes, one of which involves untraceable assets like cryptocurrency, make it more difficult to carry out legal proceedings. The novelty in this study is the discover

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Sousa Torres, José Alberto, Daniel Alves da Silva, Robson de Oliveira Albuquerque, Georges Daniel Amvame Nze, Ana Lucila Sandoval Orozco, and Luis Javier García Villalba. "Ontology Development for Asset Concealment Investigation: A Methodological Approach and Case Study in Asset Recovery." Applied Sciences 14, no. 21 (2024): 9654. http://dx.doi.org/10.3390/app14219654.

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The concealment of assets is a critical challenge in financial fraud and asset recovery investigations, posing significant obstacles for creditors and regulatory authorities. National governments commonly possess the necessary data for detecting and combating this type of fraud, typically related to personal data and asset ownership. However, this information is often dispersed across different departments within the same government and sometimes in databases shared by other countries. This leads to difficulty semantically integrating this large amount of data in various formats and correlatin

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Dwi Kurniawan, Itok, and Ismawati Septiningsih. "THE CONCEPT OF CASH FLOW IN MONEY LAUNDERING IN INDONESIA." Domus Legalis Cogitatio 1, no. 1 (2024): 67–83. http://dx.doi.org/10.24002/dlc.v1i1.7626.

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The development of criminal acts that occur in a country moves with the development of social civilization. One of the criminal acts in the economic sector that has arisen as a result of modern civilization is the crime of money laundering, namely the concealment of assets resulting from a crime so that it appears as if they originate from a legal source. This article will examine the asset tracing strategy which is an effective step in tackling money laundering crimes. The approach used in discussing the problem is a case study. The results of the research in this article are that efforts to

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Hanafi, Amiruddin, Hasnawati, Muhammad Ridhwan, Titie Yustisia Lestari, and Ridwan Tahir. "Implementation of the Role the Prosecution Regarding Confidentiality Assets of Corruption as an Efforts of Return Losses to the State (Kejaksaan Tinggi Dan Kejaksaan Negeri Parigi Moutong, Sulawesi Tengah)." Journal of Law and Regulation Governance 3, no. 1 (2025): 412–18. https://doi.org/10.57185/jlarg.v3i1.83.

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Confiscating the assets of those convicted of corruption is a proactive measure to prevent the transfer or loss of assets that are ultimately determined by the court to be confiscated as compensation for financial losses incurred by the state due to corruption. In practice, asset confiscation frequently encounters challenges, including the transfer or concealment of assets by convicted individuals. As a result, courts often find that the remaining assets of corruption convicts are insufficient to recover the full extent of state losses. This research focuses on two critical issues: (1) the mec

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Keshetty, Rajeev, Marineni Tony Dylin, M. U. Anil Sagar, and Dr Rishi Sayal. "Secure Image Sharing: Innovating Encryption and Concealment Methods." International Journal for Research in Applied Science and Engineering Technology 12, no. 5 (2024): 2578–87. http://dx.doi.org/10.22214/ijraset.2024.62138.

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Abstract: Data security techniques, notably concealment of information in encrypted images, play a pivotal role in safeguarding digital assets. Nonetheless, many methods in this domain face challenges in effectively balancing security and embedding capacity. To tackle this issue, we propose a novel approach integrating hybrid coding and Chinese remainder theorem-based secret sharing (CRTSS). Our method employs hybrid coding for concealing data within images, ensuring a robust embedding capacity. Initially, an iterative encryption process encrypts blocks while preserving their spatial correlati

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G'ulommamatova, Parvina. "Crypto-Asset Laundering is a Fraud Crime." Uzbek Journal of Law and Digital Policy 3, no. 2 (2025): 34–44. https://doi.org/10.59022/ujldp.315.

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The proliferation of crypto-assets has generated both innovation in digital finance and new avenues for criminal exploitation. Among these, crypto-asset laundering has emerged as a critical threat to financial integrity, involving the deliberate concealment of illicitly obtained digital assets through technologically sophisticated means. This article critically examines the proposition that crypto-asset laundering is not merely a regulatory infraction or ancillary offense but constitutes a distinct form of fraud. Employing an interdisciplinary methodology that integrates doctrinal legal analys

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Kayshev, Andrey E. "Practical Issues of Collection of Tax Arrears of Organizations from Managers and Founders." Financial law 10 (October 8, 2020): 22–25. http://dx.doi.org/10.18572/1813-1220-2020-10-22-25.

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The article analyzes the judicial practice of applying civil enforcement measures in the field of tax legal relations. The controversial issues concerning the powers of tax authorities to bring claims against authorized persons of organizations who have committed tax crimes, for compensation for harm caused to public law entities as a result of non-payment of taxes to the budget by the organization or as a result of concealment of the organization’s monetary assets are considered.

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Kingston, Kato Gogo. "Concealment of Illegally Obtained Assets in Nigeria: Revisiting the Role of the Churches in Money Laundering." African Journal of International and Comparative Law 28, no. 1 (2020): 106–21. http://dx.doi.org/10.3366/ajicl.2020.0304.

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Financial crime in Nigeria – including money laundering – is ravaging Nigeria's economic growth. In the past few years, the Nigerian government has made efforts to tackle money laundering by enacting laws and setting up several agencies to enforce the laws. However, there are substantial loopholes in the regulatory and enforcement regimes. This article seeks to unravel the involvement of the churches as key drivers in money laundering crimes in Nigeria. It concludes that the permissive secrecy which enables churches to conceal the names of their financiers and donors breeds criminality on an u

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Ляскало, Алексей Николаевич. "Financial Assets in Digital Form and How They Influence Classification of Crime." Legal Issues in the Digital Age 4, no. 4 (2023): 48–67. http://dx.doi.org/10.17323/2713-2749.2023.4.48.67.

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The approval of new legislative acts regulating the financial assets in digital form,including digital rights, digital currencies and the digital ruble, gives grounds forrethinking their legal status and influence on the sphere of criminal law enforcement.The purpose of the study is to identify the legal nature of financial assets in digitalform, taking into account the current state of legal regulation of their turnover, toassess the existing approaches and develop recommendations for the qualificationof crimes in which the subject or means of committing them are digital rights, digitalcurren

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Setiyono, Joko, Eduard Quiko, Andini Kusuma Putri, and Darminto Hartono. "Enhancing Cross-Border Justice: Facilitating Asset Recovery from Corruption Between Indonesia and Australia Through Mutual Legal Assistance." Journal of Indonesian Legal Studies 9, no. 2 (2024): 537–70. https://doi.org/10.15294/jils.v9i2.877.

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The level of corruption crimes that are committed in today's society is growing from year to year, and it is accompanied by other types of criminal activity, such as the concealment of assets that result from corruption in other countries. In order to eradicate a variety of crimes that have a transnational character, particularly corruption, one of the actions that can be made is to take assets that have been developed due to corruption in other countries. This can be done through Mutual Legal Assistance. Regulations about MLA have been enacted due to the passage of Law Number 1 of 2006, which

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Aldi Raharjo, Suriadi Bangun, and Hasudungan Sinaga. "Tindak Pidana Penipuan dan Pencucian Uang dalam Putusan Nomor :1221/Pid.B/2020/PN JKT.SEL." Journal of Student Research 2, no. 5 (2024): 01–22. https://doi.org/10.55606/jsr.v2i5.3359.

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Fraud and money laundering are two forms of economic crime that harm many parties, both individuals and institutions. In order to combat and eradicate these crimes, law enforcement authorities often face difficulties in securing and recovering assets obtained from illegal activities. Therefore, the use of asset confiscation mechanisms becomes crucial in an effort to restitute victims and recover illicitly obtained funds.This thesis examines the practical legal challenges faced by the legal system in confiscating criminal assets. These include the process of investigation and gathering valid ev

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Hutama, Wisnu Nanda. "The Position Of Replacement Money As A Principal Criminal In Corruption Crimes That Damage State Financies." Santhet (Jurnal Sejarah Pendidikan Dan Humaniora) 8, no. 2 (2024): 1842–48. https://doi.org/10.36526/santhet.v8i2.4486.

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Prosecutors face difficulties when enforcing the criminal penalty of replacing money for corruption, mainly because there are no clear guidelines on the minimum amount needed and it is challenging to trace the assets of those convicted. These hurdles impede the successful recovery of state losses. This research uses a normative-empirical approach, with primary and secondary data sources. The enforcement of substitute money payments for corruption is guided by Article 18 of Law Number 31 of 1999 on the Eradication of Corruption, and payments are processed through the issuance of: Payment Bills;

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Taei, Fariba, Majid Asadiaghbolaghi, and Maryam Naghdi Dourabati Naghdi Dourabati. "Study and Analysis of "Hejab-e Erth" in Iranian Law and Imami Jurisprudence." Comparative Studies in Jurisprudence, Law, and Politics 6, no. 1 (2024): 285–96. http://dx.doi.org/10.61838/csjlp.6.1.17.

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All assets and liabilities of a person are transferred to their relatives after their death, and in a way, ownership and debts are legally passed on to their kin. In Iranian law, which is derived from Imami jurisprudence, inheritance is divided into three categories. If individuals from the first category exist, the deceased’s assets are transferred to them; otherwise, they pass to the second category, and in the absence of the second category, they are transferred to the third category. In this context, "Hejab" means coverage, concealment, or hiding. "Hejab-e Erth" refers to a barrier that ca

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Gurdek, Magdalena. "THE OBLIGATION TO DISCLOSE THE SPOUSE’S SEPARATE PROPERTY IN A MAYOR’S FINANCIAL DISCLOSURE STATEMENT – CRITICAL COMMENTS ON THE DRAFT ACT." Roczniki Administracji i Prawa 2, no. XXIV (2024): 79–90. http://dx.doi.org/10.5604/01.3001.0054.6729.

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The transparency of the assets of persons performing key public functions is desired and expected by the public. However, the current regulations unfortunately do not guarantee it fully. Therefore, on 21 November 2023, a Draft Act Amending the Act on Restrictions on the Conduct of Business by Persons Performing Public Functions and Certain Other Acts was submitted by a group of Sejm members to the Speaker. This bill, commonly referred to as ‘clean hands’, provides for the principle under which the separate property of the spouses of state and local self-government officials will also have to b

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Lin, Jiaye, and Junzhao Lin. "Analysis of the Marketing Strategies of Luckin Coffee to Get Rid of the Financial Fraud." Advances in Economics, Management and Political Sciences 101, no. 1 (2024): 85–89. http://dx.doi.org/10.54254/2754-1169/101/20231692.

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In today's society, the market competition is very fierce, a variety of products and services emerge endlessly. Without a good business strategy, companies will be at a disadvantage in the competition and even go bankrupt. In the increasingly competitive market, some companies wrongly take some improper practices to address their situation, such as financial fraud, referring to the act of dishonestly obtaining money or assets by fraudulent means. It involves false information, misrepresentation, or concealment of facts for financial gain. If a company commits financial fraud, it will be forced

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Saragih, Erwin Priyadi Hamonangan, M. Syukri Akub, Hamzah Halim, Hamzah Halim, and Amir Ilyas. "Efforts of The Prosecutor as State Attorney to Recovery Recovery of State Losses Through Replacement Money." Revista de Gestão Social e Ambiental 18, no. 6 (2024): e05567. http://dx.doi.org/10.24857/rgsa.v18n6-079.

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Purpose: The Corruption Law in Indonesia faces technical and normative challenges in collecting compensation for state losses. Technical obstacles include concealment of assets, inability of convicts or heirs to pay compensation, and rejection by heirs or third parties. In addition, corruptors often prefer to serve additional prison sentences as a substitute for compensation money. This law also lacks legal certainty and is disproportionate in regulating additional prison sentences. This research aims to find out the efforts of the Prosecutor as State Attorney in the effectiveness of returning

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Borsukovskyi, Yurii, and Victoria Borsukovska. "FINANCIAL CRIMES IN CYBER SPACE: RISKS AND THREATS OF LEGALIZATION OF ILLEGAL FINANCIAL ASSETS." Cybersecurity: Education, Science, Technique 4, no. 24 (2024): 150–60. http://dx.doi.org/10.28925/2663-4023.2024.24.150160.

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The current Article covers the issues of counteraction to financial crimes in cyberspace. Cyberlaundering pose the significant threat to the world financial system as it assists criminals in concealing and further use of illicit assets. It also poses the challenge for law enforcement agencies which should adjust its methods in order not to fall behind the developing digital landscape. The Article considers the issue of modern technologies use for conduction of cybercrimes aimed at breach, destruction or creation threats to critical infrastructure and/or spreading of fears or panics with the ul

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Voronizhskyi, Yaroslav. "On the Development of the Іnstitute of Recognition of Unexplained Assets in Ukraine". Copernicus Political and Legal Studies 2, № 4 (2023): 89–99. http://dx.doi.org/10.15804/cpls.2023410.

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The paper explores the possibility of introducing modern legal mechanisms of civil forfeiture adopted in foreign jurisdictions into the Ukrainian institute of recognition of unexplained assets and their forfeiture to the state revenue (“RUA”). Before defining the mechanisms of civil forfeiture adopted in other states, the paper defines essential characteristics of defendant and plaintiff for this category of cases. Moreover, based on the analysis of defendant’s essential characteristics and legal practice of the High Anti-Corruption Court (“HACC”) as well as the Appeals Chamber of High Anti-Co

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Kantor, Natalia E. "Sham Owner: Issues of Legal Qualification." Zakon 21, no. 2 (2024): 37–52. http://dx.doi.org/10.37239/0869-4400-2024-21-2-37-52.

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Sham holding of assets is a legal regime of the beneficiary’s property held by a fictitious owner for unfair purposes (such as concealment from its being recovered by creditors or divided in case of inheritance or divorce, etc.). The awareness by the sham owner of his status and the “incompleteness” of his rights are the key signs of this legal regime. Court action based on the appearance (pretense) is a primary way to protect interested parties in such circumstances, regardless of what the sham holding is based on — contractual obligation, corporate actions, trust relations, etc. The inclusio

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Tiulieniev, Serhii. "COMMENCEMENT OF A CRIMINAL PROCEEDING RELATED TO RAIDING: PECULIARITIES AND PROBLEMATIC ISSUES." Archives of Criminology and Forensic Sciences 9, no. 1 (2024): 42–49. https://doi.org/10.32353/acfs.9.2024.01.

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Successful execution of tasks in a criminal proceeding is significantly influenced by various factors, with the actions of the prosecution playing a pivotal role. It falls upon the prosecution to record information about the committed criminal offense and the proof in a criminal proceeding.Considering the complexity of these activities, particularly in categories of criminal offenses involving preparation, direct commission, and concealment, the Article Purpose is to clarify typical grounds for commencing a criminal proceeding.It focuses on acts related to the unlawful acquisition and seizure

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Kamensky, D. V., and S. S. Tytarenko. "Virtual assets as a tool for legalization of property obtained through criminal means: a comparative legal aspect." Uzhhorod National University Herald. Series: Law 2, no. 80 (2024): 41–50. http://dx.doi.org/10.24144/2307-3322.2023.80.2.6.

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The article deals with separate issues of legal evaluation and ways to counter dangerous practices of using virtual currencies in the course of legalizing property obtained through criminal means. The research analysis is based on the principle of interdisciplinary research with an active appeal to international and separately foreign experience of combating the legalization of criminal income through the use of transactions with cryptocurrencies. The position is argued, referring to specific examples of large-scale “financial-virtual” abuses, that Ukraine also needs to develop its own c

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Gomes, Sonia M. S., Maisa S. Ribeiro, Fátima S. Freire, Luciana S. M. Sardeiro, and Alana B. Guessi. "Challenges in Accounting for Carbon: Analysis of Accounting Policies of the World's Largest Polluters." International Journal of Business and Management 19, no. 5 (2024): 121. http://dx.doi.org/10.5539/ijbm.v19n5p121.

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The study&#39;s focus was on examining the accounting policies related to carbon credits of the top 100 global GHG emitters, as mentioned by Kouloukoui et al. (2019). Of these 100, only 36 gave access to the CDP questionnaire. We used the model proposed by Lovell et al. (2010) to examine carbon credit accounting choices, employing content analysis with NVivo software and statistical analysis with Stata. The financial statements (FS) and explanatory notes of 247 companies from different countries and sectors, such as oil and gas, mining, coal, transport and marine logistics, and the chemica

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El Siwi, Yara. "Mafia, money-laundering and the battle against criminal capital: the Italian case." Journal of Money Laundering Control 21, no. 2 (2018): 124–33. http://dx.doi.org/10.1108/jmlc-02-2017-0009.

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Purpose This paper aims to look at the case of Italy, which clearly stands out in its relationship with organised crime. The recognition that money is the “lifeblood” of OC has resulted in the implementation of what we can refer to as the anti-money laundering (AML) regime, which backs the systematic targeting of mafia assets and the application of severe obstacles to the concealment of dirty money through increased financial surveillance. This paper discusses the financialisation of counter-mafia strategies, with the purpose of questioning the extent to which this system has been delivering w

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PÎRJOL, Ph.D, Pătru. "The use of radar for object detection in vegetated regions." BULLETIN OF "CAROL I" NATIONAL DEFENCE UNIVERSITY 12, no. 3 (2023): 95–107. http://dx.doi.org/10.53477/2284-9378-23-34.

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The FOPEN radar uses frequencies at VHF and UHF to penetrate the foliage of trees or buildings and detect bodies and people hiding under their cover. FOPEN is an important technology, being located on airborne and ground-based platforms and designed to aid surveillance of very large areas, especially those areas rich in vegetation, which are unsuitable for detection and identification using other sensors. The information the FOPEN radar provides ensures the necessary support for civil or military activities. The civilian use of FOPEN ensures the fulfillment of surveillance and monitoring missi

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ASHWINI, DESHMUKH, and WAJE MRS.MANISHA. "FPGA IMPLEMENTATION OF DWT FOR ECG SIGNAL PRE-PROCESSING." JournalNX - A Multidisciplinary Peer Reviewed Journal 3, no. 6 (2017): 83–87. https://doi.org/10.5281/zenodo.1438143.

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This paper falls inside the extent of execution of Advanced Signal Processing (DSP) calculations in the best in class Field Programmable Gate Array (FPGA); along these lines, it shows an FPGA-based inserted framework outline and its assessment for a pre-handling phase of ECG flag investigation; such an outline employments the Discrete Wavelet Transform (DWT) approach. In this way, the framework bargains primarily with the pattern meander ( BLW) evacuation also, the QRS location. As the DWT-based usage requires critical equipment assets, our framework is composed, in a soul of streamlining, to

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McKenzie, Rex, and Rowland Atkinson. "Anchoring capital in place: The grounded impact of international wealth chains on housing markets in London." Urban Studies 57, no. 1 (2019): 21–38. http://dx.doi.org/10.1177/0042098019839875.

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Taking as our focus the city of London over the last decade, we use state-held records of house sales to consider the impact of competition for housing resources in the luxury property market. This data suggests that the use of offshore investment vehicles and the concealment of wealth from national tax agencies have become key mechanisms by which housing resources have been exploited by the wealthy and their capital deployed by agents of the rich. Using the concept of wealth chains, we consider these methods of capital accumulation as these extending flows of managed capital become ‘anchored’

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Marushev, A. D. "THE QUESTIONS OF DETERMINING THE PURPOSE OF A SEARCH IN THE PROCESS OF CRIMINAL BANKRUTCY INVESTIGATION." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 153–57. http://dx.doi.org/10.15421/3919115.

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The article is devoted to the economic crime investigations, namely criminal bankruptcy. The urgency of the topic is also due to the fact that the problem of investigating of economic crimes, namely criminal bankruptcy, is one of the most complex in the fight against economic crime and is latent. On the basis of investigations of forensic tactics, the perfection of the application of the procedural order and the tactics of conducting investigative (search) actions, especially the search, and the use of their results in proving, was continued. Determining the purpose of a search in the pre-tria

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Skrypnyk, Margarita. "Methodology for assessing financial statement falsification in companies." Fìnansi Ukraïni 2025, no. 5 (2025): 98–110. https://doi.org/10.33763/finukr2025.05.098.

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The article was prepared as part of participation in the X International Scientific and Practical Conference "Accounting, Control and Taxation on the Way to Post-War Reconstruction of Ukraine and Achievement of Sustainable Development Goals", dedicated to the 100th anniversary of Mykola Chumachenko. Introduction. Financial statements should fulfil their main purpose - to satisfy the information needs of users regarding data on the financial position, performance and changes in the financial position of an enterprise. If financial statements do not fulfil this objective, there is no need to org

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Zamakhin, A. L. "Characteristics of the subjective aspect of the non-submission of a declaration by a person authorized to perform state or local self-government functions." Uzhhorod National University Herald. Series: Law 2, no. 80 (2024): 36–40. http://dx.doi.org/10.24144/2307-3322.2023.80.2.5.

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The article is dedicated to exploring the peculiarities of the subjective aspect of non-submission of declarations by subjects obliged to declare assets as persons authorized to perform the functions of the state or local self-government. The subjective aspect of a criminal offense is its internal side, reflecting the attitude of the consciousness and will of the person who committed the criminal offense towards their action and its consequences. Legal characteristics of the subjective aspect are guilt, motive, and purpose, which define its content. Guilt is the main and obligatory feature of

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Neklesa, Oleksandr, Elvira Sydorova, and Yana Paleshko. "Financial control as a tool in overcoming corruption." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, no. 1 (2021): 326–32. http://dx.doi.org/10.31733/2078-3566-2021-1-326-332.

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Corruption offenses nowadays remain a serious threat to the national security of a state. Persons empowered to perform state functions are the basic sources of corruption risks. The main document that outlines the basic principles of preventing and combating corruption in our country is the Law of Ukraine "On Principles of Preventing and Combating Corruption" and "On Amendments to Certain Legislative Acts of Ukraine on Liability for Corruption Offenses." Corruption in public finances is a threat that gives a momentum for the development of forgery of accounting and tax reporting documents, mis

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Kamensky, D. V., and O. O. Dudorov. "Laundering of criminal proceeds through transactions with virtual currencies: a new threat to economic security." Analytical and Comparative Jurisprudence, no. 1 (March 20, 2024): 500–509. http://dx.doi.org/10.24144/2788-6018.2024.01.88.

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The scientific article is devoted to certain aspects of legal (primarily criminal law) evaluation and countermeasures against dangerous practices of using virtual currencies for legalization of property obtained through criminal means. The basis of the author's research is an interdisciplinary approach to scientific knowledge, with the active use of international and separately foreign experience in countering the legalization of criminal income by using transactions with cryptocurrencies. The authors express a position, referring to specific examples of large-scale "financial-virtual" a

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Pacini, Carl, William Hopwood, George Young, and Joan Crain. "The role of shell entities in fraud and other financial crimes." Managerial Auditing Journal 34, no. 3 (2019): 247–67. http://dx.doi.org/10.1108/maj-01-2018-1768.

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Purpose The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies. Design/methodology/approach The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities. Findings Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conc

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Skidmore, Samuel J., Sydney A. Sorrell, and Kyrstin Lake. "A Relational-Cultural Approach to Examining Concealment among Latter-Day Saint Sexual Minorities." Religions 15, no. 2 (2024): 227. http://dx.doi.org/10.3390/rel15020227.

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Sexual minorities often conceal their sexual identity from others to avoid distal stressors. Such concealment efforts occur more frequently among sexual minorities in religious settings where rejection and discrimination are more likely. Using a sample of 392 Latter-day Saint (“Mormon”) sexual minorities, we assess (a) the effect of religious affiliation on concealment efforts, (b) the relationship between social support, authenticity, and religious commitment on concealment, and (c) the moderating effect of authenticity on religious commitment and concealment. Multi-level model analyses revea

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Kim, Min Seong, and Eun Jung Kim. "The Effects of Internalized Shame on Suicidal Ideation Among College Students: Mediation Effects of Self-concealment and Entrapment." Korean Association For Learner-Centered Curriculum And Instruction 23, no. 5 (2023): 217–30. http://dx.doi.org/10.22251/jlcci.2023.23.5.217.

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Objectives The present study investigated whether self-concealment and Entrapment would mediate the relationship between Internalized shame and Suicidal ideation among college students. Methods Subjects were 325 college students who were asked to complete self-report questionnaires to assess internalized shame, self-concealment, entrapment and suicidal ideation. Structural Equation Modeling(SEM) analysis was performed using AMOS 22.0. Results First, entrapment mediated the relationship between internalized shame and suicidal ideation. Second, self-concealment has not mediated the relationship

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Senatorov, L. A., V. V. Khvorenkov, and A. V. Savelyev. "Assessment of Complex Signal Parameters Effect on the Energy Concealment Degree." Vestnik IzhGTU imeni M.T. Kalashnikova 25, no. 3 (2022): 62–73. http://dx.doi.org/10.22213/2413-1172-2022-3-62-73.

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The article deals with the problem of obtaining a qualitative assessment of the energy concealment degree of radio signals. Energy concealment is regarded as the most significant form of signal concealment, since a designer of radio transmitting devices has the most influence and the greatest freedom in defining these properties. The purpose of the article is to systematize the available knowledge about the methods of assessment of energy concealment in order to conduct a mutual comparison of the characteristics of various signals. The authors describe and analyze a number of methods for asses

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Anika, Alice A., and Edward Lambert. "Self-concealment Influence on Addictive Behaviour, Suicidal Ideation, and Mental Health Among Drug Addicts from Sampled Rehabilitation Centres in the Coastal Region of Kenya." Advances in Image and Video Processing 12, no. 6 (2024): 74–88. https://doi.org/10.14738/aivp.126.17848.

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This study investigates the impact of self-concealment on addictive behaviours, suicidal ideation, and mental health among drug addicts in rehabilitation centres located in the coastal regions of Kenya. Self-concealment, defined as the tendency to hide personal information and emotions, is hypothesized to exacerbate psychological distress and hinder recovery processes. Utilizing a mixed-methods approach, the research sampled 200 individuals undergoing rehabilitation, employing standardized questionnaires to assess levels of self-concealment, addiction severity, suicidal thoughts, and overall m

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Holovkin, Bohdan. "About corruption in the private sector." Law Review of Kyiv University of Law, no. 4 (December 30, 2020): 347–54. http://dx.doi.org/10.36695/2219-5521.4.2020.62.

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The article considers the problem of corruption in the private sector of Ukraine’s economy. According to the World Research ofEconomic Crimes and Fraud 2020, 47 % of Ukrainian companies have suffered from illegal misappropriation, bribery and corruptionin the last 24 months. Despite the serious damage from corruption to business and the national economy, this problem remains poorlyunderstood in Ukraine.Corruption in the private sector exists in two forms: 1) bribery in the commercial interests of officials and employees of privatesector entities, as well as civil servants or persons providing

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Caro, Tim. "The colours of extant mammals." Seminars in Cell & Developmental Biology 24, no. 6-7 (2013): 542–52. https://doi.org/10.5281/zenodo.14816094.

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(Uploaded by Plazi for the Bat Literature Project) In this review I survey pelage and skin colouration patterns of the 29 orders of extant mammals and assess their functional significance. The vast majority of mammals are shades of grey or brown. Concealment is probably the principal evolutionary driver of pelage colouration in this Class likely through background matching and self-shadow concealment. A small minority of species are aposematic while many others have distinctive markings used in intraspecific and interspecific communication although the meaning of these markings is unclear. Col

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Kazak, Oksana O., and Mariana O. Sulyma. "THE IMPACT OF EVENTS AFTER THE REPORTING DATE ON THE FINANCIAL POSITION AND PERFORMANCE OF BANKS." Academic Review 1, no. 60 (2024): 80–92. http://dx.doi.org/10.32342/2074-5354-2024-1-60-6.

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Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in equity for the year. It is interesting to note that the end of the reporting period is only the beginning of the stage of preparation and disclosure of financial statements. After all, in addition to the reporting date and the date of disclosure of the annual financial statements, which are known to the general public, there is a whole list of dates

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Boostani, R., and M. Sabeti. "MULTI-CHANNEL ECG-BASED STEGANOGRAPHY." Biomedical Engineering: Applications, Basis and Communications 30, no. 06 (2018): 1850046. http://dx.doi.org/10.4015/s1016237218500461.

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There is a growing tendency for the concealment of secure information into electrocardiogram (ECG) signals in a way that the embedded ECGs still remain diagnosable. The average length of ECG recording for a primary diagnosis takes no longer than 1[Formula: see text]min yielding to limit its concealment capacity. To overcome this drawback, we enhanced both concealment capacity and embedding quality by: (I) using 12-lead ECGs to span more embedding space, (II) shuffling input message bits via nonlinear feedback shift register (NLFSR) method, (III) inserting the selected bits of each channel into

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Wang, Bo, Volodymyr Kharchenko, Alexander Kukush, and Nataliia Kuzmenko. "UNMANNED AERIAL VEHICLES TRAJECTORY ANALYSIS CONSIDERING MISSING DATA." Transport 34, no. 3 (2019): 155–62. http://dx.doi.org/10.3846/transport.2019.8544.

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Researches very often deal with the problem of missing data. This issue is caused by impossibility of data obtaining, its distortion or concealment. The goal of present paper is to recover missing data and to analyse Unmanned Aerial Vehicles (UAV) trajectory based on the degree of deviation from pre-planned trajectory. The range probability approach is used to assess flight situation. The results of trajectory analysis for real position data of UAV are demonstrated.

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Hidayat, Teguh, Ismaidar Ismaidar, and Suci Ramadani. "Criminal Liability of Perpetrators of Money Laundering in Narcotics Cases under the Framework of the United Nations Convention against Corruption (UNCAC) and Law Number 8 of 2010." Formosa Journal of Science and Technology 4, no. 5 (2025): 1381–94. https://doi.org/10.55927/fjst.v4i5.83.

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A jurisprudential comparison of the United Nations Convention Against Corruption (UNCAC) and Indonesia's Money Laundering Act, particularly concerning narcotics predicate offenses, shows significant congruence in proscribing concealment and assigning criminal responsibility to individuals and entities. Nevertheless, potential disparities in predicate offense definitions and challenges in international legal assistance and asset repatriation necessitate further harmonisation. Recommendations to enhance Indonesia's framework involve reviewing Indonesia's Money Laundering Act for full UNCAC compa

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Małecka, Joanna, and Radwan Kharabsheh. "Selective knowledge concealment – the influence of culture and mental models vs. the ability to share knowledge." Horyzonty Polityki 14, no. 49 (2023): 73–91. http://dx.doi.org/10.35765/hp.2515.

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RESEARCH OBJECTIVE: Knowledge management (KM) issues support the possibility of achieving competitive advantage. However, it is not a simple process, as knowledge sharing does not come naturally. Hence, there is a need for research on individual, team and organisational antecedents using a wider range of methods. Investigating the causes of selective knowledge concealment is the main objective of the article, as well as the impact of organisational culture and the determinants of knowledge concealment or sharing by employees. THE RESEARCH PROBLEM AND METHODS: Individual in-depth intervie

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Frick, Nicholas RJ, Felix Brünker, Björn Ross, and Stefan Stieglitz. "Comparison of disclosure/concealment of medical information given to conversational agents or to physicians." Health Informatics Journal 27, no. 1 (2021): 146045822199486. http://dx.doi.org/10.1177/1460458221994861.

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Within the anamnesis, medical information is frequently withheld, incomplete, or incorrect, potentially causing negative consequences for the patient. The use of conversational agents (CAs), computer-based systems using natural language to interact with humans, may mitigate this problem. The present research examines whether CAs differ from physicians in their ability to elicit truthful disclosure and discourage concealment of medical information. We conducted an online questionnaire with German participants ( N = 148) to assess their willingness to reveal medical information. The results indi

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Barbui, C., and A. Cipriani. "Cluster randomised trials." Epidemiology and Psychiatric Sciences 20, no. 4 (2011): 307–9. http://dx.doi.org/10.1017/s2045796011000515.

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Although randomised controlled trials are the reference methodology to assess the effects of therapeutic interventions, for interventions that naturally occur in groups of individuals random allocation of participants may be inappropriate. In these cases, the unit of random allocation may be the group or cluster, rather than the individual. Clinical trials that randomly allocate groups or clusters of individuals are called cluster randomised trials. This article briefly presents the main implications of cluster randomisation with respect to the following methodological aspects: generalisabilit

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Vanco, Moses, Risma Situmorang, and Atchara Salee. "The Role of Law in Taxation Policy as an Economic Control Tool: A Case Study of Tax Amnesty in Indonesia." International Journal of Contemporary Sciences (IJCS) 1, no. 12 (2024): 964–73. http://dx.doi.org/10.55927/ijcs.v1i12.12045.

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This study examines the role of law in Indonesia's tax amnesty policy as a means of economic control. Using normative legal research, the study analyzes secondary data from primary, secondary, and tertiary legal sources. The findings reveal that Indonesia's low tax ratio and widespread taxpayer non-compliance, including forgery, underreporting, and asset concealment, remain significant challenges for tax policy. These challenges stem from both suboptimal tax collection mechanisms and taxpayer resistance. Despite the controversy surrounding tax amnesty, the law plays a strategic role in providi

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Ferreira, Sivanildo Torres. "AS EXECUÇÕES DE ALIMENTOS E A EFETIVIDADE DA PRESTAÇÃO JURISDICIONAL." Revista ft 29, no. 143 (2025): 40–41. https://doi.org/10.69849/revistaft/ar10202502091040.

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The enforcement of alimony is one of the most complex issues in Family Law, as it involves ensuring the creditor's subsistence and the effectiveness of jurisdictional protection. This study analyzes the challenges faced in alimony enforcement, focusing on the procedural mechanisms established by the 2015 Code of Civil Procedure: coercive enforcement (civil arrest) and asset seizure. The study discusses the strategies employed by debtors to evade enforcement, such as asset concealment and informal employment, as well as the increasing adoption of alternative coercive measures, including the sus

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Radieva, Maryna. "INSTITUTIONAL MODERNIZATION OF THE GLOBAL ECONOMY." Baltic Journal of Economic Studies 4, no. 5 (2019): 283. http://dx.doi.org/10.30525/2256-0742/2018-4-5-283-290.

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The aim of the research is the improvement of the concept of the institutional structure of the economy in the conditions of corporatization on the basis of researching the international experience of development of stable basic institutions of the institutional environment. Methodology. The methodological basis of the study is the provisions of the institutional theory using the analysis methodology “institutional matrix”. Historical-logical and dialectical methods were also used to study the contradictions in the processes of formation and development of the international institutional envir

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Likhovitskyy, Ya O., and T. V. Dovba. "The role of the judiciary in identifying and addressing the concealment of administrative offenses by public officials: a judicial practice analysis." Uzhhorod National University Herald. Series: Law 4, no. 86 (2025): 299–304. https://doi.org/10.24144/2307-3322.2024.86.1.4.45.

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It is indicated that a significant number of scientific works are devoted to the issue of determining the direct object of concealment of an offense, for example, provided for in Article 396 of the Criminal Code of Ukraine, which have developed in the modern doctrine of criminal law. However, research in the field of the role of the judiciary in determining the qualification as well as in making court decisions/ resolutions on establishing the signs of concealment of an offense and its qualification is quite relevant despite the existing regulatory legal acts. The role of the Judiciary in dete

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Al-Qadhi, Gamilah, Iman Aboushady, and Niyaz Al-Sharabi. "The Gingiva from the Tissue Surrounding the Bone to the Tissue Regenerating the Bone: A Systematic Review of the Osteogenic Capacity of Gingival Mesenchymal Stem Cells in Preclinical Studies." Stem Cells International 2021 (June 12, 2021): 1–26. http://dx.doi.org/10.1155/2021/6698100.

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The current review aims to systematically assess the osteogenic capacity of gingiva-derived mesenchymal stem cells (GMSCs) in preclinical studies. A comprehensive electronic search of PubMed, Embase, Web of Science, and Scopus databases, as well as a manual search of relevant references, was performed in June 2020 without date or language restrictions. Eligibility criteria were the following: studies that compared mesenchymal stem cells (MSCs) derived from the gingiva with other MSC sources (in vitro or in vivo) or cell-free scaffold (in vivo) and studies that reported at least one of the foll

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