Funds to be transferred

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Hi Everyone, Since I have advertised the fact that I have been looking for work, I have been bombarded with emails, the majority being scams (at least as far as I'm concerned). There is one particular one that I get on a weekly basis, sometimes more then once a week and I'm curious about it. I have no interest in actually taking the position or doing what the email asks, however, I am curious as to whether it actually is a scam or not and how this scam works (no, I don't want to do it....I'm just nosy and need to know things that don't concern me;) The sender of the email introduces themselves, tells me where they are from (usually overseas or third world companies) and tells me that they need me URGENTLY to help them transfer money of which I can keep 30% or whatever percentage they come up with. What is the scam here? How do they make this work and do people actually fall for this one? (sorry if anyone has fallen for this one but it seems so obvious that it is a scam). Anyone else getting these emails? Anyone know how this one works?