پولشویی در ورزش گواهی بر وجود فساد پنهان ؛ ضرورت ارائه راهکارهایی جهت پیشگیری از آن

الموضوعات :

طه رزم آرا ¹ (کارشناسی ارشد حقوق، دانشکده علوم انسانی،گرایش حقوق جزا و جرم شناسی،دانشگاه پیام نور واحد کرج،کرج،ایران.)
نریمان فاخری ² (استاد یار و عضو هیات علمی، دانشکده علوم انسانی ،گروه حقوق جزا و جرم شناسی، دانشگاه پیام نور واحد کرج،کرج،ایران)
رامین پورسعید ³ (استاد یار و عضو هیات علمی، دانشکده علوم انسانی ،گروه حقوق جزا و جرم شناسی، دانشگاه پیام نور واحد کرج،کرج،ایران.)

تاريخ الإرسال : 16 الجمعة , ذو الحجة, 1443 تاريخ التأكيد : 11 الأربعاء , صفر, 1444 تاريخ الإصدار : 25 الثلاثاء , محرم, 1444

الکلمات المفتاحية: شفافیت مالی, فساد مالی, سازمان های ورزشی, پولشویی, جرم,

ملخص المقالة :

از مهم ترین مصادیق فساد؛ پدیده مجرمانه پولشویی است. ورزش به دلیل تمایل افراد به ایفای نقش ، محبوبیت ، اقبال عمومی و سرمایه گذاری در آن؛ بستری مناسب برای گسترش این فساد پنهان(پولشویی) است. بنابراین یکی از چالش های اساسی فراروی مبارزه و کنترل با پدیده پولشویی در ورزش ایران، عدم راهکارهایی مناسب جهت جلوگیری و کنترل این پدیده مجرمانه است. روش تحقیق از نظر هدف کاربردی و از نظر ماهیت توصیفی- همبستگی که به روش میدانی اجرا شد بود. داده ها با استفاده از 2 نسخه پرسشنامه محقق ساخته که اعتبار صوری و محتوای آن طبق نظر متخصصان و پایایی آن بر اساس ضریب آلفای کرونباخ تعیین شده جمع آوری شد. جامعه آماری پژوهش را کارشناسان رسمی دادگستری در حوزه ورزش و اعضای انجمن حقوق ورزش کشور تشکیل دادند . تعداد 160 نمونه به روش در دسترس به عنوان نمونه انتخاب شدند. جهت پردازش و تجزیه و تحلیل داده ها از بسته های نرم افزاری(SPSS) و (Excel) استفاده گردید. نتایج آزمون همبستگی پیرسون نشان داد که بین کلیه مولفه های مستقل و وابسته ارتباط معنی دار وجود دارد. همچنین با استفاده از آزمون رتبه بندی فریدمن بعد (گزارش معاملات مشکوک مشتریان) با رتبه(4.85) و میانگین (19.98) و بعد (آموزش کارکنان سازمان های ورزشی) با رتبه(1.23 ) و میانگین (6.413 ) به ترتیب بیشترین و کمترین اثرگذاری(اهمیت) را در جلوگیری از جرم پولشویی داشته است. بنابراین به نظر می رسد جهت جلوگیری از جرم پولشویی در سازمان های ورزشی ترکیبی از کلیه متغیرهای مورد استفاد مناسب باشد.

المصادر:

• Abbasi, I. & Romi, M, S.(2018). Investigating the Role of Supervisory and Auditing Audit on the Anti-Money Laundering Act, Journal of Accounting Knowledge, Spring, 18, (70), 223-223. (Persian).


• Abolhassani Motiani, A & Daniali, G. (2018). Formulation of Strategic Money Launder Prevention Pattern in the Banking Structure of the Country (Case Study of Iran Saderat Bank), anagement of Government Organizations, 6, (4), (24), 24-11. (Persian).


• Ansari Pirrai, Z. & Shah Bahrami, A. (2014). The need to use money laundering systems in e-banking, Winter Economic Research Process, 21, (68), 179-121. (Persian) file:///C:/Users/T/AppData/Local/Temp/10000413936806.pdf


• Asadi, B. (2019). Strategies for Anti-Money Laundering and Investigating the Nature Dimensions of Money Laundering, New Banking Studies Quarterly, Winter 3, (5), 67-94. (Persian) http://ensani.ir/file/download/article/1595083604-10183-5-4.pdf


• Azimi, F. & Mirzaei, M. (2015). Fight against corruption and money laundering with emphasis on the role of Interpol, Journal of International Police Studies, 6, 50-28. (Persian) http://interpol.jrl.police.ir/article_12884_826ba6e72569c1b55938ff898964f8eb.p


• Azizi Amiri, M, M,. Khaleghi, F, Askari, M, Al-S. & Alaei, M.(2020).Analysis of the sensitivity of combating money laundering in Iran's insurance industry (based on the dynamics of general control variables),Financial Economics,14(51 ),146-115.(Persian)


• Cody, K., & Jackson, S. (2016). The contested terrain of alcohol sponsorship of sport in New Zealand. International Review for the Sociology of Sport, 51(4), 375- https://www.academia.edu/11361549/The_contested_terrain_of_alcohol_sponsorship_of_sport_in_New_Zealand


• Davido, I. (2012). “Corruption: definition, theories and concepts”, Arabian journal of business and managment review, 2, No. 49 pp. https://pdf4pro.com/view/corruption-definitions-theories-and-concepts-59c1db.html


• Dimant, E. (2014). "The Antecedents and Effects of Corruption-A Reassessment of Current (Empirical) Findings." 1-41.


• Dimant, Eugen,. Schulte ,Thorben,.(2019). The Nature of Corruption: An Interdisciplinary Perspective. Ge rman L aw Jo u rn a l,17(1),pp.53-72


• Fakuhi, Nasser (2010). Iranian Reflections: Football, Communication, Jahangirism of the Religion, (31 and 30) 32-28. (Persian)


• FATF Recommendations. To see these recommendations, refer to the following link: gafi.org/publications/fatfrecommendations/documents/the40html.


• FATF Report.( 2009) (Money Laundering through Football Sector). In order to see this report, refer to the following link: www.fatfgafi. org/.../fatf/.../reports/ML%20through%20the%20Football %20pdf (Accessed: 20 Oct 2018). https://www.fatf-gafi.org/media/fatf/documents/reports/ML%20through%20the%20Football%20Sector.pdf


• Frick, B. (2009). Globalization and factor mobility: The impact of the "Bosman Ruling" on player migration in professional soccer. Journal of Sports Economics,10(1), 80- https://journals.sagepub.com/doi/10.1177/1527002508327399


• Garcia, Patricia J, MD .(2019).Corruption in global health: the open secret.394(0214), PP.2119-2124


• Ghada Waly, Executive Director UN Office on Drugs and Crime (2021).GLOBALREPORT ON CORRUPTION IN SPORT, (1),p3


• Ghorbani, M, H. Mohammadi, E & Zareian, H. (2018). Developing a corruption management model in Iranian sports, New Approaches in Sports Management, 7, (26), 138-121.(Persian).


• Global Infrastructure Anti-Corruption Centre (GIACC).( 2014). Corruption Information: What is corruption? http://www.Giaccentre.org/what_is_corruption.php.https://giaccentre.org/


• Gregine Akbar Abadi, I. & et al. (2021). Reading on the moral dimensions and criminological aspects of the prevalence of rent-seeking phenomenon in society, Journal of Biological Ethics, 11 (38), 18-1. (Persian).


• Hajian, H. (2012). Act on Administrative Health Promotion and Capturing Corruption and its Threats and Opportunities for Members of Accountants (Auditors), Auditor Monthly, 63 ,. 90-78. (Persian). https://www.magiran.com/paper/1110019


• Hormozi, M. & Mirzaei Monfared, G. A. (2020). Evaluation of the Role of brokerage firms in the fight against money laundering and the provision of policy recommendations, Specialized Journal of Legal Encyclopedia, Winter, 3, (9), 215-211. (Persian). http://ensani.ir/file/download/article/1621657831-10318-9-7.pdf


• Hosseininejad, H. Q. (1994). International Criminal Law, Tehran, Mizan Publishing. (Persian) https://www.mizan-law.ir/Book/Details/347


• https://www.unodc.org/res/safeguardingsport/grcs/index_html/SPORTS_CORRUPTION_2021_FULL_REPORT.pdf


• Hürriyet Daily New(2011).“Alarm bells ringing as football stadia attendance hit new low”, 27 December Iran's laws, Private and Criminal Law Research Quarterly, 29, 53, Tehran. (Persian).


• Ismaili, A (2018). Investigation and Ranking Factors Influencing Factors In the Branches of Welfare Bank in Tehran Province), Management and Entrepreneurship Studies, Spring, 4, (1), 166-155. (Persian) https://www.noormags.ir/view/fa/articlepage/1376752/


• Javaheri, A, Hosseini & Abazari, Y. (2021). Privatization: Rent Distribution and Monopoly Study of Football Clubs in Iran, Sociological Studies (Former Social Science Letter). (Persian) https://jsr.ut.ac.ir/


• Johnson, G. (2006). Football and gangsters. Edinburgh: Mainstream Publishing. https://www.ipgbook.com/football-and-gangsters-products-9781840187922.php


• Kazemi Tabar, S, J.. (2018). Information exchange mechanism in FITF. Interview with the Iranian newspaper, (6933). (Persian).


• Kihl, L.A., Skinner, J., and Engelberg, T. (2016). Corruption in sport: understanding the complexity of corruption. European Sport Management Quarterly, 7, 1–5


• Levy, S. M. (2015). Federal Money Laundering Regulation: Banking, Corporate, & Securities Compliance, Wolters Kluwer. https://www.amazon.com/Federal-Money-Laundering-Regulation-Securities/dp/1454859768


• Loutaya, mabiala, la lutte contre la corruption en droits interne, européen et international. Thèse, u.poitier,( 2013). http://theses.univ-poitiers.fr/notice/view/59924


• Maddah, M. & Sinaian, M. (2020). Experimental Analysis of the Money Laundry process in Iran (Constitution of Structural Equations Based on Minimum Squares), Journal of Economic Modeling Research, Summer, (40), 123-99. (Persian).


• Maennig, W.(2005). “Corruption in International sports and sport management: Forms, tendencies , extent and countermeasures”. European SportsManagement Qaarterly, Vol. 5, No.2, 187-2005


• Mansour Ghanaati, J. (2009). Financial corruption, Research, Analytics, Anti-Trafficking Staff, August and September, 8, 45-44. (Persian).


• Mansouri et al. (2018). Identifying and prioritizing indicators of financial corruption in the country's sports organizations with a hierarchical analysis approach, Sports Management and Development, 8(3), 19 ,70-58.(Persian)


• Mansouri, H. Rezaei, Z, Sajjadi, S, N. & Mohammadi, M. (2019). Identifying and prioritizing corruption indicators in the country's sports organizations with hierarchical analysis approach, Journal of Sport Management and Development, 8 (3), consecutive 19, -57. (Persian). https://jsmd.guilan.ac.ir/article_3798_cd26e97957b2252d1a5304a926b1e79c.pdf


• Mason, D. S., Thibault, L., & Misener, L. (2006). “An agency theory perspective on corruption in sport: The case of the International Olympic Committee”. Journal of Sport Management, 20(1), pp: 52-


• Meshkat, Mustafa (2020). Strategy of Financial Action Agreement (FATF) on Money Teaching in Football, Winter Criminal Law Research, 9, (33), 79-79. (Persian). https://journals.atu.ac.ir/article_12120_8b9a9ae8d012b765b7efc2ea771d48pdf


• Najafi Klouri, M.Hami, Mohammad, Shojaee, V & Bagherian F Abadi, M (2020). Identification and Analysis of Factors Affecting Financial Corruption in Iranian Sport Industry (Qualitative Approach), Applied Research in Sport Management, Summer, 9, (1), (33 consecutive), 134-119. (Persian)


• Najjar Zadeh, A, H.& et al. (2020). Prevention of corruption in the light of monitoring the property and assets of public agents, Judicial Journal of Justice, Summer N, 8, (110), 1-2. (Persian).


• Nelen, H. (2017). “Having the Blues: Money Laundering in Professional Football,” Contemporary Organized Crime, Springer. https://cris.maastrichtuniversity.nl/en/publications/having-the-blues-money-laundering-in-professional-football


• Pepys, M. N. (2007). Corruption within the judiciary: causes and remedies, TI Global corruption Report.


• Pla,Issa Luna & Nicolás,Carlock,Jose R.(2020). Corruption and complexity: a scientific framework for the analysis of corruption networks. Applied Network Science ,5(13).


• Rashidi, A. R & Raisi, L (2017). Investigating the effects and consequences of corruption on human rights, Journal of Social Development (Former Human Development) Summer, 11, (4), 254-237. (Persian)


• Roberts, S., Chadwick, S., & Anagnostopoulos, C. (2017). Sponsorship programmes and corruption in sport: Management responses to a growing threat. Journal of Strategic Marketing, 26(1), 19-36.https://doi.org/10.1080/0965254X.2017.1344292


• Safari, H. (2008). The study of factors influencing the occurrence and spread of administrative corruption and the methods of controlling this phenomenon in the physical education organization, Master's thesis, University of Tehran. (Persian) file:///C:/Users/Soheil%20System/Downloads/4038213982609.pdf


• Soleimani Tabar, M (2020). Comparison of the Laws of the Anti-Money Laundering in the Iranian andglis Legal System, International Journal of the Law, Summer, 4, (14), 483-451. (Persian). http://ensani.ir/file/download/article/


• Svensson, J. (2005), "Eight questions about corruption", The Journal of Economic Perspectives, 19 (3), pp. 19- https://www.sfu.ca/~akaraiva/e455/svensson.pdf


• Turky Herangani, Gholam A, Shamabati, H & Rahami, M (2019). Jurisprudence of Jurisprudence in Corruption in Criminal Policy of Iran, Islamic Jurisprudence and Islamic Law Studies, Spring and Summer, 11 (2), 120-95. (Persian). http://ensani.ir/file/download/article/1567496374-9580-20-4.pdf


• Vandezande, N. (2017). Virtual currencies under EU anti-money laundering Computer Law & Security Review, 33(3), 341-53.


• Yousefi Sadeghlou, A, & Daneshjoo, H (2015). Challenges and shortcomings of combating money laundering in


• Zareian, Hussein. Afrooz, Mohammad Sadegh and Mustafa, Afshari (2019). Identifying Economics Economics Effective on Iranian Professional Sport Development, Journal of Sport Management and Development, 7, (4), Successive 16, 208-183. (Persian)


• Zimmerman, Ch. B. (2015). Oxford, advanced Americandictionary, oxford university, press. https://elt.oup.com/catalogue/items/global/dictionaries/oxford-advanced-learners-ictionary/?cc=ir&selLanguage=en