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PurposeThe purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites.Design/methodology/approachThe authors develop an index model (CR score) designed to capture the extent of regulated firm information disseminated via CR websites. The proposed index is applied to a unique sample of 137 countries. Following prior literature, the proposed index covers three dimensions: data availability, data accessibility and data serviceability. The index composition and the URLs of the CR websites are provided as an exhibit to this paper.FindingsAcross a variety of tests and sample compositions, the authors find consistent evidence that countries with a relatively high level of internet penetration, those that facilitate cross-border trading and those with higher governance quality show higher CR scores. The results are generally in line with theories of regulation.Practical implicationsThe results of this paper speak directly to the current regulatory initiatives which aim to foster information acquisition and processing via company registers.Originality/valueThe authors provide early empirical evidence on the cross-country variation of dissemination of firm information via CR websites for a unique sample of 137 countries. Investors, analysts and other users of financial statements should be aware of the underlying factors that influence the extent and accessibility of firm information.

The degree of compliance with the Registro de Empresas Acreditadas (REA) (Registry of Accredited Companies) and its implementation by the Public Administrations in Spain is compared with its implementation among private construction sector firms. The Registry of Accredited Companies is a tool for risk-prevention control that is defined by Law 32/2006 in Regulation of Subcontracting in the Construction Sector in Spain. On the basis of a quantitative analysis of the data obtained from public bodies registered with the REA, the study is limited to Ayuntamientos y Diputaciones Provinciales (Municipal Town and City Councils and Provincial Councils of the Provincial Government). To do so, the registration records with the REA of both public administrations are analyzed within the 50 Provinces and the two Autonomous Cities that together constitute the 17 Autonomous Communities of the national territory of Spain. In parallel, a comparative study is performed of the registration records of private construction sector firms registered with the REA. Public digital data-management tools are used for the investigation, together with publicly available information known as the Relación de Puestos de Trabajo (RPT) (List of Employment Positions) of the corresponding public entities under analysis, with the objective of testing the information and validating its degree of reliability. Likewise, a survey is administered to gather data on the registration of private construction center firms, in addition to the use of the qualitative Focus Groups technique, so as to assure the reliability the survey data. The results revealed unequal treatment by the Labor Authority with regard to the imposition of similar administrative obligations. A clearly negative discrimination was noted with regard to private construction sector firms, in comparison with the permissive attitude and light administrative burden of the Public Administrations.

This report, the puppet masters, deals with the corporate and financial structures that form the building blocks of hidden money trails. In particular, it focuses on the ease with which corrupt actors hide their interests behind a corporate veil and the difficulties investigators face in trying to lift that veil. It serves as a powerful reminder that recovering the proceeds of corruption is a collective responsibility that involves both the public and private sector. Law enforcement and prosecution cannot go after stolen assets, confiscate and then return them if they are hidden behind the corporate veil. All financial centers and developed countries have committed, through the UN Convention against Corruption and international anti-money laundering and countering the financing of terrorism standards, to improving the transparency of legal entities and other arrangements. This report provides evidence of how far we still have to go to make these commitments a reality. Narrowing the gap between stated commitments and practice on the ground has a direct impact on actual recovery of assets. Des avoirs volés chiffrés en milliards de dollars, des circuits financiers complexes, des empilements de sociétés-écrans et autres structures juridiques factices . . . Tels sont les subterfuges caractérisant les affaires de corruption derrière lesquels se cache le bénéficiaire effectif, marionnettiste et bénéficiaire de ces systèmes. Parvenir à relier le bénéficiaire effectif aux produits de la corruption est difficile. Doté de ressources et moyens considérables, le bénéficiaire effectif exploite à son profit des structures transnationales opaques et conserve ainsi toujours une longueur d’avance. La maiorité des dossiers de grande corruption ont en commun le fait qu’ils s’appuient sur des structures juridiques, comme les sociétés, les fondations ou les trusts pour dissimuler la propriété et le contrôle de l’argent sale. Les Marionnettistes: Comment dissimuler les biens mal acquis derrière des structures juridiques, et que faire pour l’empêcher se focalise précisément sur l’utilisation de ces structures juridiques. Cette étude s’appuie sur la jurisprudence, sur des entretiens réalisés avec des enquêteurs, des représentants des registres des sociétés et des institutions financières, ainsi que sur un exercice de testing apportant des preuves factuelles de comportements délictueux. Cette approche permet ainsi de saisir la nature du problème et permettre d’élaborer des recommandations concrètes, de manière à faciliter le processus d’enquête en révélant la complexité des structures juridiques. Ce rapport repose sur une solide argumentation, menée étape par étape, conçue de manière à fournir des recommandations concrètes, applicables et bien étayées. Son objectif est d’aider les décideurs à mettre en œuvre des législations et réglementations nationales ainsi que des standards internationaux. Cette analyse apporte également des informations pratiques aux praticiens chargés d’enquêter sur les agents publics corrompus, ainsi qu’aux chercheurs spécialistes des crimes financiers.

Simplifying business formalisation and eliminating outdated formalities is often a good way of improving the institutional environment for firms. Unfortunately, the World Bank's Doing Business project is harming such policies by promoting a reform agenda that gives them priority even in countries lacking functional business registers, so that the reformed registers keep producing valueless information, but faster. Its methodology also promotes biased measurements that impede proper consideration of the essential tradeoffs in the design of formalisation institutions. If Doing Business is to stop jeopardising its true objectives and contribute positively to scientific progress, institutional reform and economic development, then its aims, governance and methodology need to change.

Theft of public assets from developing countries is an immense problem with a staggering development impact. These thefts diverts valuable public resources from addressing the abject poverty and fragile infrastructure often present in such countries. Although the exact magnitude of the proceeds of corruption circulating in the global economy is impossible to ascertain, estimates demonstrate the severity and scale of the problem at $20 to $40 billion lost to developing countries each year. What this estimate does not capture are the societal costs of corruption and the devastating impact of such crimes on victim countries. Theft of assets by corrupt officials, often at the highest levels of government, weakens confidence in public institutions, damages the private investment climate, and divests needed funding available for core investment in such poverty alleviation measures as public health, education, and infrastructure. This study's key objective is to mobilize policy makers on the existing difficulties in stolen asset recovery actions and convince them to take action on the featured recommendations. Such action will enhance the capacity of practitioners to successfully recover stolen assets. Los países en desarrollo pierden aproximadamente $ 20-40 mil millones cada año por causa de sobornos, malversación de fondos y otras prácticas corruptas. Sólo una mínima parte se recupera. Esta enorme brecha en la recuperación real de los activos robados apunta a la presencia de importantes barreras que impiden su recuperación. Con el fin de llenar este vacío, la Iniciativa para la Recuperación de Activos Robados (StAR) ha lanzado Barreras para la recuperación de Activos, un análisis exhaustivo de estos impedimentos y su impacto negativo. La cooperación internacional es fundamental. La Convención de las Naciones Unidas contra la Corrupción es una plataforma clave para fomentar este tipo de acción colectiva, como lo demuestran los compromisos asumidos por los gobiernos, la sociedad civil y el sector privado aun así, varias de las barreras identificadas no pueden superarse a través de la convención. Basándose en la experiencia de profesionales con experiencia práctica, este estudio tiene por objeto orientar a los responsables de formulación de políticas y promover recomendaciones prácticas destinadas a ayudar a las jurisdicciones en la elaboración de políticas efectivas para recuperar energéticamente los activos robados. El G-20, las organizaciones internacionales, instituciones financieras, agencias de desarrollo y la sociedad civil tienen un papel clave que desempeñar en asegurar un progreso concreto en la implementación de estas recomendaciones. Le détournement des fonds publics représente un obstacle de plus en plus significatif au développement économique des pays émergents. En effet, la disparition de ces ressources publiques essentielles empêche de réduire la pauvreté et pérennise la fragilité des infrastructures de ces pays. S’il est impossible d’évaluer le montant exact des produits de la corruption dans le monde, les estimations témoignent de la gravité et de l’ampleur du problème. Chaque année, on considère que la corruption prive les pays en voie de développement de 20 à 40 milliards de dollars. Ces chiffres ne reflètent pas l’ensemble des coûts de la corruption, ni l’impact dévastateur de ces infractions sur les pays qui en sont victimes. Les détournements de fonds publics perpétrés par des agents publics corrompus, occupant souvent les plus hautes fonctions de l’Etat, sapent la confiance dans les institutions publiques, met à mal le climat nécessaire aux investissements privés, et empêche la mise en œuvre de mesures contre la pauvreté, notamment dans les domaines de la santé publique, de l’éducation et des infrastructures. Réalisée dans le cadre de l’initiative StAR (Stolen Asset Recovery), cette étude s’appuie sur l’expérience de praticiens du monde entier rompus au processus de recouvrement des avoirs, et sur des études effectuées indépendamment par des collaborateurs. Ainsi, une cinquantaine de praticiens originaires à la fois des Etats requérants et requis, traitant quotidiennement des dossiers de recouvrement d’avoirs, ont été consultés afin de passer en revue les conclusions de cette étude avant sa publication. Les obstacles sont classés en trois catégories distinctes qui feront chacune l’objet d’une section : les obstacles d’ordre général et les problèmes institutionnels ; les obstacles juridiques et exigences qui retardent l’entraide judiciaire et enfin, les obstacles opérationnels et les problèmes de communication.

Standard Register (SR) Company is a 93-year-old firm leading in high-volume print production of forms and print stationery for major US firms. SR is facing the strategic challenge of minimizing the total landed costs to offer competitive pricing in the highly competitive traditional print market segment. We applied a trio of operations research (OR) techniques to help SR optimally allocate the production orders across its production-distribution network for minimizing the total landed cost: (1) regressions to estimate the cost and time efficiency attributes of various printing presses on print jobs of different types; (2) optimization modeling to determine the optimal order-routing strategy; and (3) simulation modeling of the production-distribution network to assess the effectiveness of optimal and heuristic allocation strategies under uncertainty of customer orders and equipment performance. With an estimated potential annual savings of over $10 million across SR's major product segments in the high-volume rotary production business, the study has resulted in a strategic shift in SR's capacity-allocation policies. SR's executive-leadership team has launched system-wide production-distribution improvement initiatives and expedited efforts to build real-time supply chain decision-support capabilities to support this philosophy.

Recently declassified documents from the \"Crane Collection\" at the National Archives (USA) reveal much of the purpose of Alan Turing's visit to the United States during the Winter of 1942-1943. The \"Bombe Correspondence\" file contains Turing's \"Visit To National Cash Register Corporation of Dayton, Ohio\" and additional material which places this report and his earlier \"Treatise on the Enigma\" in the context of his role as consultant to the U. S. Navy Cryptanalytic Section (Op-20-G) on the design of the Navy Bombe and other related matters. The documents in this collection reveal a productive and decisive relationship between Turing and Op-20-G dating from the visit of the Sinkov mission to Bletchley Park in February 1941.

Reforms which will come into effect when the first Corporate Law Simplification Bill becomes law - the Bill will do away with the requirements to keep certain registers - Bill will standardise provisions in relation to the three remaining company registers and consolidate provisions into a new Plain English part of the Corporations Law.