Record Details

Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing

Journal of Economic & Financial Studies

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Field Value
 
Title Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing
 
Creator Mizutani, Fuminobu
 
Subject —
Amutot; Foreign state entity; Market mechanism; Pigovian tax; Text mining.
Terrorism Financing
 
Description This paper adopts a text mining approach to determine the concepts and operating process surrounding ‘Amutot law[1]’, for proposing a regulatory basis to account for financial flows of NFPs in U.S.A. Text mining result reveals that financial flows of charitable organizations can be monitored by making these NFPs to provide accurate information on contributions from foreign state entity and using accountants to monitor the nature of donations received by the organizations. Since Amutot law operates under market mechanisms, U.S government can gain substantial leverage to monitor terrorist financing channeled through various NFPs. This will also help protect the freedom to make contributions of American from diverse religious background.[1] Amutot is a regulatory document to account the financial flow of NFPs in Israel.  
 
Publisher LAR Center Press
 
Contributor —
 
Date 2017-04-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journalofeconomics.org/index.php/site/article/view/282
10.18533/jefs.v5i02.282
 
Source Journal of Economic & Financial Studies; Vol 5, No 02 (2017): April; 01-06
2379-9471
2379-9463
 
Language eng
 
Relation http://journalofeconomics.org/index.php/site/article/view/282/313
http://journalofeconomics.org/index.php/site/article/downloadSuppFile/282/50
 
Rights Copyright (c) 2017 Fuminobu Mizutani
http://creativecommons.org/licenses/by/4.0