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The misuse of law firm pooled client accounts has been identified as one of the primary areas of money laundering and terrorist financing risk for the legal profession. This article demonstrates the varied role that client accounts can play in money laundering, through both purposeful exploitation (by the predicate offender, the lawyer/law firm, or both) of the client account or of other legitimate business processes in which the client account inevitably plays a role, and/or a failure to fulfil regulatory requirements. It examines how the nature of law firm pooled client accounts in the UK creates and shapes an ‘opportunity structure’ for money laundering, and the occupational and organisational context of this opportunity structure. The article argues that examining the opportunity structures created by client accounts is a more useful approach than categorising them as inherently low, medium or high risk, as is seen in many national risk assessments and reports. Identifying the factors that create opportunities for money laundering through law firm client accounts can direct policymakers striving to prevent money laundering in the legal profession towards more targeted oversight mechanisms.

Purpose The legal profession is vulnerable to abuse for the purposes of money laundering and terrorist financing. According to the Financial Action Task Force (FATF), that vulnerability justified updated global recommendations that urge countries to require lawyers, notaries and other independent legal professionals – including sole practitioners, partners and employed professionals within law firms – to identify, assess and manage the money laundering and terrorist financing risks associated with their services and to ensure that they have appropriate mechanisms in place to provide risk assessment information to competent authorities. Those recommendations proved contentious, with concerns raised by both legal academics and legal professional bodies about the implications of certain aspects of the requirements for the principle of lawyer–client confidentiality. Despite those concerns, many countries have introduced or amended regulatory regimes to extend their application to the legal sector to comply with the FATF’s standards. The purpose of this paper is to contribute to the debate surrounding the extension of AML/CTF obligations to the legal profession. Design/methodology/approach This paper considers three jurisdictions – the UK, Israel and Australia – at different stages in their journey towards compliance with the FATF’s anti-money laundering (AML) and counter-terrorist financing (CTF) standards for the legal profession. While the UK has a long-established and well-embedded AML regulatory framework for legal professionals, Australia remains non-compliant with the FATF standards. Israel occupies a position between these two ends of the spectrum: following criticism of the omission of lawyers from its AML/CTF regime, Israel implemented due diligence rules for the profession. In 2018, Israel was found to be partially compliant with the relevant FATF recommendations. Findings It argues that although there are challenges involved, there are also important benefits. Therefore, Australia should act to implement its proposed changes sooner rather than later. Its persistent failure to appropriately address globally recognised areas of vulnerability leaves Australia open to integrity abuse. In addition, if the government delays addressing this issue until pressure from the FATF (such as deadlines for compliance and, if necessary, a finding of non-compliance) forces it to comply, this may tarnish Australia’s reputation, threaten its access to international financial markets and adversely affect the legitimacy and effectiveness of its AML/CTF regime. Originality/value Originality in this context refers to the distinctiveness and uniqueness of a paper’s content and approach. In this case, the originality lies in the fact that there is no other existing paper that addresses the topic of three common-law jurisdictions at various stages of their progression towards aligning with the FATF AML/CTF standards, specifically within the context of the legal profession. Furthermore, the timeliness of this paper is underscored by the fact that multiple jurisdictions are currently deliberating their positions on the focus of this paper. This adds to its originality and relevance, as it addresses a gap in the literature while also contributing to the ongoing discourse surrounding compliance with FATF’s standards.

This article presents a script analysis of the distribution of counterfeit alcohols across two European jurisdictions. Based on an analysis of case file data from a European regulator and interviews with investigators, the article deconstructs the organisation of the distribution of the alcohol across jurisdictions into five scenes (collection, logistics, delivery, disposal, proceeds/finance) and analyses the actual (or likely permutations of) behaviours within each scene. The analysis also identifies underlying and routine activities and processes connecting each scene at the intersections of licit and illicit markets and networks as we see the ‘integration’, ‘incorporation’, ‘de-integration’ and ‘allocation’ of the illicit product at various stages and under particular conditions. Furthermore, the article analyses the required resources, equipment and relations of the distribution in addition to examining the actors involved by utilising a social network analysis to link specific actors to specific roles in specific scenes. Likely deception points in the script are presented in order to inform the intervention and disruption strategies of the regulator. Our core argument is that in this case, distribution is most vulnerable where the illicit product is integrated into and then de-integrated out of the licit system and that increased capable guardianship is necessary at these critical points.

This article utilising the work of Pearson and Hobbs [1] defines the middle market in counterfeit alcohol. Drugs markets have a resemblance to counterfeit alcohol markets in as much that they share the illicit nature of the product and the need to distribute the product at the ‘street’ level. Drawing on two case studies taken from a European regulator the article details the dynamics of the market, the enterprise actions of the actors and how law enforcement responses can, in certain circumstances, make the task of the distributors easier. The traditional notions of organised crime are challenged and organisation of counterfeit alcohol markets is viewed as being reliant upon those who have legitimate access to the market and are able to develop networks of commercial collaborators who by their position in the legitimate market are able to conceal their illicit actions.

Law enforcement organisations and intergovernmental bodies, such as the Financial Action Task Force (FATF), have become increasingly focused on the role that legal and financial professionals play in the facilitation of money laundering, with claims that stringent anti-money laundering controls and increasingly complex laundering methods have led criminals to become more reliant on the services provided by professionals to manage their illicit funds. As a result, a number of legislative and policy measures aimed at preventing professionals from becoming involved in money laundering have been implemented at national and international levels. However, the role played by professionals in the facilitation of money laundering has received limited academic attention and there has been little empirical research in the area, resulting in a lack of understanding about the nature of this role and allowing an official narrative about professionals' involvement in money laundering to persist without challenge.This thesis explores the role of legal and financial professionals in the facilitation of money laundering, using the concept of 'situated action' to explain the actions of professionals involved in laundering criminal proceeds, and an analytical framework which directs attention towards the relationship between these actions and the organisational setting and wider contexts in which they occur. The thesis also considers the criminal justice and regulatory response to professionals' involvement in money laundering in the UK. The research utilised a qualitative methodology, combining semi-structured interviews with individuals from law enforcement and criminal justice bodies, regulatory bodies, and the relevant professions, with data on 20 cases of professionals convicted of money laundering in the UK. The research found that the facilitation of money laundering by professionals is complex and diverse, comprising a variety of actions, purposes, actors and relationships. While some professionals are complicit in the laundering, many cases involve a more ambiguous 'grey area' of intent, which is not about making a deliberate choice to offend or taking opportunities to facilitate money laundering. Instead, decisions to proceed with transactions involving criminal proceeds are shaped by the nature of the occupational role, social relationships and dynamics, and the particular circumstances leading up to and surrounding the point at which the decision is made. A mixed response, involving both criminal justice and regulatory processes, may be the most effective approach to professional involvement in money laundering. However, there are a number of problems with such a model at the current time, including a lack of communication and trust between law enforcement and regulatory bodies, and limitations in the scope of regulation.

The purpose of this study was to determine the extent to which tri-weekly evidence-based vocabulary lessons implemented throughout the regular school day would increase kindergarten students' expressive and receptive vocabulary development, thus decreasing the vocabulary gap exhibited between low-income children and their more advantaged peers upon entering kindergarten. The participants in this study were kindergarten students at an elementary school in the Midwest. The students in the control group received their normal vocabulary instruction from the district's adopted reading series. The experimental group students received instruction from the evidence-based direct instruction vocabulary lessons found in Judy Montgomery's The Bridge of Vocabulary. Data was collected before and after the intervention took place using the Peabody Picture Vocabulary Test, Fourth Edition and the Expressive Vocabulary Test, Second Edition, and was analyzed using an ANOVA to compare growth. Analysis showed that students who received the vocabulary intervention made significantly greater growth in both expressive and receptive vocabulary development than students who received vocabulary instruction from the adopted reading series. More specifically, the students from poverty who received the intervention made significantly greater vocabulary development than the students from poverty who did not receive the intervention.

Advanced optical neuromonitoring of cerebral hemodynamics with hybrid diffuse optical spectroscopy (DOS) and diffuse correlation spectroscopy (DCS) methods holds promise for non-invasive characterization of brain health in critically ill patients. However, the methods’ fiber-coupled patient interfaces (probes) are challenging to apply in emergent clinical scenarios that require rapid and reproducible attachment to the head. To address this challenge, we developed a novel chassis-based optical probe design for DOS/DCS measurements and validated its measurement accuracy and reproducibility against conventional, manually held measurements of cerebral hemodynamics in pediatric swine (n = 20). The chassis-based probe design comprises a detachable fiber housing which snaps into a 3D-printed, circumferential chassis piece that is secured to the skin. To validate its reproducibility, eight measurement repetitions of cerebral tissue blood flow index (BFI), oxygen saturation (StO 2 ), and oxy-, deoxy- and total hemoglobin concentration were acquired at the same demarcated measurement location for each pig. The probe was detached after each measurement. Of the eight measurements, four were acquired by placing the probe into a secured chassis, and four were visually aligned and manually held. We compared the absolute value and intra-subject coefficient of variation (CV) of chassis versus manual measurements. No significant differences were observed in either absolute value or CV between chassis and manual measurements (p > 0.05). However, the CV for BFI (mean ± SD: manual, 19.5% ± 9.6; chassis, 19.0% ± 10.8) was significantly higher than StO 2 (manual, 5.8% ± 6.7; chassis, 6.6% ± 7.1) regardless of measurement methodology (p<0.001). The chassis-based DOS/DCS probe design facilitated rapid probe attachment/re-attachment and demonstrated comparable accuracy and reproducibility to conventional, manual alignment. In the future, this design may be adapted for clinical applications to allow for non-invasive monitoring of cerebral health during pediatric critical care.

Lymphocytes infiltrate the stroke core and penumbra and often exacerbate cellular injury. B cells, however, are lymphocytes that do not contribute to acute pathology but can support recovery. B cell adoptive transfer to mice reduced infarct volumes 3 and 7 d after transient middle cerebral artery occlusion (tMCAo), independent of changing immune populations in recipient mice. Testing a direct neurotrophic effect, B cells cocultured with mixed cortical cells protected neurons and maintained dendritic arborization after oxygen-glucose deprivation. Whole-brain volumetric serial two-photon tomography (STPT) and a custom-developed image analysis pipeline visualized and quantified poststroke B cell diapedesis throughout the brain, including remote areas supporting functional recovery. Stroke induced significant bilateral B cell diapedesis into remote brain regions regulating motor and cognitive functions and neurogenesis (e.g., dentate gyrus, hypothalamus, olfactory areas, cerebellum) in the whole-brain datasets. To confirm a mechanistic role for B cells in functional recovery, rituximab was given to human CD20⁺ (hCD20⁺) transgenic mice to continuously deplete hCD20⁺-expressing B cells following tMCAo. These mice experienced delayed motor recovery, impaired spatial memory, and increased anxiety through 8 wk poststroke compared to wild type (WT) littermates also receiving rituximab. B cell depletion reduced stroke-induced hippocampal neurogenesis and cell survival. Thus, B cell diapedesis occurred in areas remote to the infarct that mediated motor and cognitive recovery. Understanding the role of B cells in neuronal health and disease-based plasticity is critical for developing effective immune-based therapies for protection against diseases that involve recruitment of peripheral immune cells into the injured brain.

To characterize and estimate the proportion of patients with chronic obstructive pulmonary disease (COPD) who continue to exacerbate while receiving triple therapy and further describe these patients according to blood eosinophil counts. This was an analysis of the 2017 Adelphi Real-World Respiratory Disease Specific Programme (DSP) survey of patients with COPD from France, Germany, Italy, Spain, and the United Kingdom (UK). Demographics were assessed on the date of completion of the physician/patient questionnaire; clinical characteristics were captured for the previous 12 months. The proportion of patients receiving triple therapy, who had experienced ≥2 moderate or ≥1 severe acute exacerbations of COPD (AECOPD) in the 12 months prior to index, and had blood eosinophil counts ≥150 cells/µL (T-AECOPD-EOS150) or ≥300 cells/µL (T-AECOPD-EOS300), were calculated. In total, 2876 patients were included of which 762 had an eosinophil value. A higher proportion of patients in the ≥300 cells/μL eosinophil group (55.9%) compared with 150-<300 cells/μL (48.7%) and <150 cells/μL (47.1%) groups experienced ≥2 moderate and/or ≥1 severe AECOPD in the year prior to index. The ≥300 cells/μL eosinophil group had the lowest reported level of health-related quality of life (HRQoL). More severe disease in terms of comorbidities, lung function, healthcare resource use, and HRQoL was seen in patients with ≥2 moderate or ≥1 severe AECOPD in the year prior to index while receiving triple therapy, compared with patients who did not meet these criteria. In total, 10.6% and 6.2% of the COPD population, respectively, met the criteria for the T-AECOPD-EOS150 and T-AECOPD-EOS300 cohorts. This analysis demonstrates that there is a subpopulation of patients with COPD who continue to experience exacerbations despite receiving triple therapy; approximately three-quarters of these had eosinophils ≥150 cells/μL and one-third had eosinophils ≥300 cells/μL; these patients may benefit from eosinophil-targeted therapies.

Transgender and nonbinary (TGNB) youth are at increased risk for poor mental health. Families significantly impact the mental health of TGNB youth because of the need for acceptance and support for their gender exploration, identity, and access to gender-affirming services. We conducted a theoretically grounded literature review using the Family Resilience Framework (FRF; Walsh, 2015). The aim was to center family resilience as a guiding theory in understanding TGNB youth mental health for family intervention. The review highlighted the following: (1) belief systems for making meaning of gender, sexuality, and the TGNB youth coming out and their embodied futures; (2) flexible organizational processes for a youth-lead gender transition, sustained family connectedness, and accessing gender-affirming community and healthcare resources; and (3) communication processes that empower TGNB youth to emotionally share and collaboratively make decisions with caregivers. Implications offered for family intervention.