Examinando por Materia "Lavado de activos"
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Ítem Los criptoactivos como objeto de delito y su necesidad de regulación para restaurar la seguridad jurídica y la sociabilidad económica(Universidad EAFIT, 2022) Castrillón Peña, Valentina; Mora Gómez, JuliánThe present work has the purpose of analyzing the possible creation of a legal matrix or a legal framework regarding the use of cryptocurrencies in Colombia. Given the growing importance and recognition that these currencies have received over the time, the place where it stands nowadays, the undeniable immersion in the financial world and the large amount of transactions happening, it is necessary to identify the important elements and the possibility of including them in the colombian legal system, likewise, with the aim of reducing or, at least, controlling, the implications of these virtual currencies in the commission of crimes like money laundering and financing of terrorism. This research work is structured in five chapters: in the first one, the general aspects of cryptocurrencies are presented, the second chapter refers to the performance of cryptocurrencies in the market, where there is a description of all the important elements needed to understand, first hand, the delicate points that integrate all this operations; third chapter includes the national legal system and international regulations associated with cryptocurrencies and their management and control, with the purpose of identifying those practices that are implemented in other countries and suitable with the colombian legal system; in chapter four, the main crimes that are committed in the present are exposed; last, the particularities of the Anti-Money Laundering and Counter Terrorism Financing Risk Management System are explored, and finally, there is an explanation of the ideas that must be taken into account when creating a regulatory framework to regulate and control the transaccions and the management of cryptocurrencies, and prevents their use in the commission of crimes. As a result of the above, and in the development of this topic, we finally present a set of big conclusions and recommendations that can be used as a guide for the substantial transformation of this topic that is becoming a problematic subject in terms of economic, social, cultural, and especially legal order, in reason of the interest that we are involved in based on our legal knowledge and formation. In the dynamic that is corresponded to degree works, investigative projects and development plans, the present work represents a preamble of interdisciplinary nature to the boarding of this topic with such a strong context in the society nowadays and geopolitics; given that it is now a reality and a problem of the cosmovision that we are merged in, with special attention of the legal frame that we are professionally demarcated in.Ítem Criptoactivos dentro del marco de legalidad penal del ordenamiento colombiano : criptomonedas como instrumento idóneo para la comisión de ilícitos, en específico : lavado de activos(Universidad EAFIT, 2021) Ramírez Ramírez, Daniel; Echavarría Ramírez, RicardoThis paper aims to address the following questions: What problems does Colombia face due to the use, trade and exchange of crypto assets within the country's economy without specific regulation? And what risks does the lack of cryptocurrency regulation in Colombia generate in relation to the commission of illicit crimes? In that order of ideas, first a historical account is drawn up that allows us to understand the origin of cryptocurrencies. Then a conceptualization of the cryptocurrencies that currently exist is carried out, specifically Bitcoin, in which the characteristics of the same and the forms of commercialization that exist today on them are detailed. Subsequently, the current context of the cryptocurrency market in Colombia and its regulation are exposed, while describing the problem that money laundering represents for Colombia and its ease in the cryptoactive market, added to a brief study of possible crimes that can be committed through the use of crypto assets and finally the general and specific characteristics of the money laundering criminal type are enunciated in the face of the cryptocurrency market and the problems that both these and their lack of regulation represent for legal goods Economic Order and Social, and Administration of Justice.Ítem Economía criminal y poder político(Universidad EAFIT, 2013-03-01) Giraldo Ramírez, Jorge; Mise, Michel; Thoumi, Francisco; Reno, William; Duncan, Gustavo; Tobón, Santiago; Arévalo, Julián; Ortega, Juan Ricardo; Centro de Análisis Político. Departamento de Gobierno y Ciencias Políticas. Escuela de Humanidades; Departamento Administrativo de Ciencia, Tecnología e Innovación – Colciencias; Universidad EAFIT. Departamento de Gobierno y Ciencias Políticas; Jorge Giraldo Ramirez (jorgegiraldo@eafit.edu.co); Gustavo Duncan (gduncan@eafit.edu.co); Sociedad, Política e Historias ConectadasÍtem The laundry of assets in colombia: consequences of the change of reception to an autonomous criminal type(Universidad EAFIT, 2018-06-22) Hernández Quintero, Hernando; Universidad Incca de ColombiaÍtem Medición de las brechas de origen reputacional por lavado de activos en empresas colombianas(Universidad EAFIT, 2024) Ruiz Franco, Grettel Alexa; Molina Herrera, Gerardo José; Peña Palacio, Juan AlejandroToday's business environment, reputational risk has become one of the main challenges for organizations. Its materialization not only impacts the company's prestige, but also triggers the realization of operational and financial risks that threaten the continuity of the business. In this context, the reputational risk associated with the crime of money laundering has become especially relevant in recent years, significantly impacting the operations of companies. In this regard, various institutions worldwide have undertaken a series of initiatives to measure the reputational risk gap linked to money laundering and its effect on the business operations of companies. For this reason, this article develops and analyzes the concept of reputational GAP, identifying the affinity behaviors through the financial indicators of a company over the time, which were taken from the Superintendence of Companies of Colombia (Superintendencia de Sociedades de Colombia, s.f.). For this purpose, a methodology inspired by the structure of a KNN (K-Nearest Neighbor) model was implemented (Ertuğrul & Tağluk, 2017), that allows analyzing a series of financial indicators showing the behavior and evolution of such GAP. The results show a trend of proximity to materialized cases according to the money laundering and financial indicators evaluated, which turns into a materialization of reputational risk and economic harm, allowing to generate recommendations for future decision making of companies.Ítem Necesidades de cambio en el enfoque político criminal frente al delito de lavado de activos ante la entrada en vigor de una moneda digital del banco central de Colombia(Universidad EAFIT, 2023) Morrón Bonnett, Edward Joel; Arrieta Burgos, EnánCentral bank digital currencies ("CBDCs") are one of the most ambitious economic projects of our century. While this concept branches out into a wide variety of possibilities, they ultimately converge in the same sense: an intangible asset that acts as a real unit of account paired with a legal tender and can be used as an instrument of exchange and store of value. In other words, a digital currency would be conceived to bring together some or most of the distinctive features of fiat money, to become a medium of exchange that coexists with cash, this being the perspective of leading countries such as the United States, Sweden, China, Nigeria and The Bahamas. However, little has been said about the impact that a digital currency would have on crimes that harm the economic and social order, such as money laundering. Money laundering is a criminal practice typified in article 323 of our Penal Code, which consists of giving the appearance of legality or concealing assets of illicit origin. This crime emerged in the legal panorama with the Vienna Convention of 1998 and received its autonomous character with Law 365 of 1997, which separated it from the crime of receiving (art. 447). Since then, this criminal offense has undergone six regulatory changes that have broadened its punitive spectrum, while our State has developed profuse strategies to prevent and combat it, with the support of executive branch agencies such as the Superintendencies, the Information and Financial Analysis Unit (UIAF) and the National Council for Economic and Social Policy (CONPES). These efforts have focused on issues such as: the adoption of compliance programs, institutional strengthening, training of competent public officials and the development of technological resources to facilitate the detection and investigation of the risks associated with money laundering. In this context, the effects of a digital currency on the political-criminal approach in the fight against money laundering were investigated, and it was concluded that the changes would be substantial, especially in the preventive area of self-regulation promoted by the Colombian State: a digital currency would be of great help in preventing this crime, given that it would enter the repertoire of tools used to identify acts of laundering, and would offer benefits in proportion to the degree of anonymity, since it could provide standardized information in real time to the authorities, greatly streamlining the control and monitoring work. Thus, the "digital weight" could instantly reveal the amount of the transfer, the identity of the sender and the recipient, the good or service purchased, the place where the payment was made, among other relevant data that are usually hidden through cash transactions or crypto-assets outside the central bank.Ítem Propuesta de optimización del proceso de fabricación de joyería y bisutería en la empresa Precoarte S.A.S(2020) Arredondo Méndez, Víctor Hugo; Giraldo Hernández, Gina María; Osorio Suárez, Diego AlejandroColombian jewelry and imitation jewelry goes through a temporary situation, Colombia is a producer country of gold and other precious metals but the high prices, the different requirements to access them and the new trends in the younger population have caused the jewelry production decrease and increase imitation jewelry production. This text explains in several stages the proposal to optimize the process of manufacturing jewelry and imitation jewelry. In the first stage, the main problems of the jewelery and imitation jewelery manufacturing process are identified, through an Ishikawa diagram, the second stage includes the representation of the company's strategy on a strategic map, Finally, the identification of the competitive advantage is proposed, using the value chain tool and a model for risk management in money laundering and terrorist financing that will generate trust relationships with its stakeholders.Ítem Regulación de criptoactivos en Colombia en el ámbito de lavado de activos(Universidad EAFIT, 2020) de Greiff Uribe, Eduardo; Vélez Villegas, Juan EstebanAt present the financial market presents a transformation process where various innovations have been generated. One of these is the introduction of cryptocurrencies or virtual currencies, whose pioneer was the creation of Bitcoin, which progressively unleashed the development of different cryptocurrencies, as a phenomenon that affects a country not only in the economic but also legal sphere, and that may have international significance due to the characteristics of these cryptocurrencies such as decentralization, the speed of their transactions, anonymity, among others. In the legal field, cryptocurrencies have generated debate at the level of criminal science since their particular nature has generated new modalities for the commission of some crimes, specifically having a greater impact on money laundering. In Colombia, the absence of an appropriate regulation for this type of virtual currencies has impacted on the significant increase in the crime of money laundering, which represents the object of this study that seeks not only to develop the current problem in reference to the issue but also formulate some possible solutions.Ítem La responsabilidad civil de las entidades financieras derivada de la terminación unilateral de los contratos bancarios a las empresas del sector minero(Universidad EAFIT, 2023) Pérez Henao, Julián Mauricio; Baena Aramburo, FelisaÍtem Segmentación de riesgos LA/FT/FPADM. Características emergentes en los factores de riesgos de empresas obligadas a implementar SAGRILAFT(Universidad EAFIT, 2023) Valencia Pérez, Alba Lucía; Rojas Giraldo, Martha Nelly; Chaves Cano, Oscar Orlando; Ocampo Salazar, Carmen Alejandra