Le mensonge est un fait omniprésent dans notre vie. La religion et les règles morales condamne tout mensonge parce qu’il est le signe de trahison des valeurs morales universelles communes à toutes les sociétés. Tous les jugements et les droits doivent nécessairement reposer sur la vérité. Les règles juridiques, inspiré de règles religieuses et morales, répriment également le mensonge. Toutefois, en application des principes régissant la matière, le droit pénal ne réprime que les mensonges concrètement nuisibles à la société et aux individus. La sanction du mensonge nécessite que l’usage du mensonge permette de parvenir à une fin prohibée par la loi pénale. L’intervention du législateur est justifiée et légitimée par des impératifs d’ordre public imposant la protection des valeurs sociales nécessaires au fonctionnement de la société. La recherche entreprise porte sur les infractions consommées par le mensonge en droit pénal. Le droit pénal conçoit le mensonge comme une déviation par rapport à la vérité réalisée sous des multiples formes, sans apporter une définition précise. La matière pénale ne s’intéresse pas à une inexactitude en tant que telle, mais au mensonge, qui par définition, ne peut être qu’intentionnel, fait de mauvaise foi dans le but de tromper. Cette étude a pour but de d’identifier les critères retenus lors de la répression du mensonge dans toutes les infractions consommées par une altération frauduleuse de la vérité. A la lecture du Code pénal, on peut constater que de nombreuses infractions sont construites sur le mensonge. Conformément aux principes régissant le droit pénal, la répression du mensonge doit se faire qu'en fonction de critères objectifs et déterminés. Les réformes et les évolutions substantielles génèrent des incertitudes sur les frontières traditionnellement admises du mensonge punissable et génèrent une problématique renouvelée. Les composantes des infractions sont affectées par des transformations majeures et rendent la ligne de démarcation de la répression mouvante. La jurisprudence confirme cette tendance et témoignent de la souplesse observée lors de la caractérisation du mensonge. / Lying is a fact of life. Both religion and morality condemn lying as a sign of treason against the universal moral rules common to all societies. All judgements and all laws must rely on truth. Legal rules, inspired by religious and moral rules, repress the use of lies. Applying the principles of this subject, however, criminal law only represses lies that specifically harm society or individuals. Lies are only punished if their use facilitates actions prohibited by penal law. The intervention of the legislator is justified and legitimate to ensure public order and protect the social values essential for the functioning of society. The following research aims to show the (proven) violations committed by the act of lying. Penal law considers lies a deviation from the truth that manifests itself in a number of ways and does not have a precise definition. In criminal matters, inaccuracy is not the most crucial aspect –lies are by definition necessarily instances of intentional deception. This study aims to identify the criteria applied for the punishment of lying in cases of violations of the law that resort to an alteration of the truth with fraudulent intent. Reading the criminal code, we see that a large number of violations are based on lies. According to the penal law principles, the punishment of lying must be based on specific and objective criteria only. Reforms and substantial transformations throw uncertainties upon the traditionally accepted demarcations of punishable lies, which perpetuates the problem. The components of these violations are affected by major transformations, which leads to unclear determination of punishment. Juriceprudence confirms this tendency and shows certain flexibility during the characterisation of what constitutes a lie.

An insurance contract is a contract of utmost good faith. The nature of the insurance bargain makes the duty a commercial necessity. Duties of disclosure and representation, which were two fundamental components of the principle of utmost good faith, operate in different ways in England and China. The insured and insurer in these two countries bears distinctive good faith related obligations pre- and post-contractually. English insurance law exercise considerable influence in most common law countries and some civil law jurisdictions. The separation between utmost good faith and the duty of fair presentation, with the abolition of the avoidance remedy, under the Insurance Act 2015 could influence other jurisdictions to alter their remedies. This thesis examines the application of the civil law notion of good faith and the common law duty of utmost good faith. It covers the operation of insured’s pre-contractual duties of disclosure and representation in both countries. The thesis considers the insurer’s duties as well as the continuing duties and the effect of utmost good faith taking in account the recent legislative changes on fraudulent claims and late payment. The thesis further examines the legal status of brokers and their disclosure duty in China and England. Finally, it also provides special considerations on consumers and micro-businesses.

This thesis is focused on creative accounting in the Czech Republic. The aim of the thesis is to explain the term creative accounting, to introduce motives which lead creators of financial statements to use creative accounting and to outline the consequences of creative accounting in practice. The thesis further discloses methods of creative accounting including space which in the opinion of the author arises in amendment of Accounting Act effective from 1st of January 2016. A practical part of the thesis examines how creative accounting is perceived in the Czech Republic. The result of survey showed that creative accounting in the Czech Republic is evidently commonly used in practice.

The topic of the diploma thesis is creative accounting used in accounting of a certain business corporation. First, main terminologies that are important for creative accounting are identified. Further, various practices of creative accounting of a business corporation dealing with construction works are identified. Correct re-accounting of all accounting transactions that are in contradiction with laws is proposed. The analytical part summarizes all and compiles account sheets corresponding with the authentic and honest portrayal of accounting entity.

E-commerce has seen a rapid growth the last two decades, making it easy for customers to shop wherever they are. The growth has also led to new kinds of fraudulent activities affecting the customers. To make customers feel safe while shopping online, companies like Resurs Bank are implementing different kinds of fraud filters to freeze transactions that are thought to be fraudulent. The latest type of fraud filter is based on machine learning. While this seems to be a promising technology, data and algorithms need to be tuned properly to the task at hand. This thesis project gives a proof of concept of realizing a machine learning based fraud filter for Resurs Bank. Based on a literature study, available data and explainability requirements, this work opts for a supervised learning approach based on Random Forests with a sliding window to overcome concept drift. The inherent class imbalance of the setting makes the area-under-the-receiver operating-curve a suitable metric. This approach provided promising results that a machine learning based fraud filter can add value to companies like Resurs Bank. An alternative approach on how to incorporate non-numerical features by using recurrent neural networks (RNN) was implemented and compared. The non-numerical feature was transformed by a pre-trained RNN-model to a numerical representation that reflects the features suspiciousness. This new numerical feature was then included in the Random Forest model and the result demonstrated that this approach can add valuable insight to the fraud detection field.

[pt] Reclamações de consumidores podem ser feitas por diversos motivos, em sua maioria, a partir de episódios negativos de consumo. No entanto, há um grupo de indivíduos que realizam reclamações a empresas sem estarem necessariamente insatisfeitos. A essa conduta dá-se o nome de reclamação fraudulenta, que ocorre quando a finalidade do consumidor em realizar a reclamação visa algum lucro monetário ou social à custa da empresa. Apesar da relevância do tema, há poucos estudos a seu respeito na área de marketing, principalmente no Brasil. Ainda que existam autores que investiguem o assunto, é difícil afirmar o que motiva indivíduos a seguirem essa linha de comportamento. À frente desse quadro, o presente estudo visou analisar a relação entre as reclamações fraudulentas e a cultura brasileira, a partir das motivações que levam à adesão desse tipo de comportamento. Para isso, foi realizada uma pesquisa qualitativa, utilizando-se para a coleta de dados entrevistas em profundidade com 27 consumidores, guiadas pelo uso da técnica projetiva. A análise dos dados indica diferentes reações dos entrevistados a reclamações fraudulentas, divergindo entre a aceitação e a rejeição dos comportamentos oportunistas. Foi possível perceber que existe uma relação estreita entre cultura brasileira e reclamações fraudulentas, que giram em torno da ideia do jeitinho brasileiro, da malandragem, da esperteza, e da má fé, além da ligação entre religião e comportamentos considerados como errados. / [en] Consumer complaints can be made for many reasons, mostly from negative episodes of consumption. However, there is a group of individuals who make complaints to companies without necessarily being unsatisfied. This conduct is called a fraudulent claim, which occurs when the purpose of the consumer in making the claim is for some monetary or social profit at the expense of the company. Despite the relevance of the theme, there are few studies about it in the area of marketing, mainly in Brazil. Although there are authors who investigate the subject, it is difficult to affirm what motivates individuals to follow this line of behavior. Ahead of this framework, the present study aimed to analyze the relationship between fraudulent claims and Brazilian culture, based on the motivations that lead to support this type of behavior. For this, a qualitative research was carried out, using data interviews in depth with 27 consumers, guided using the projective technique. The analysis of the data indicates different reactions of respondents to fraudulent complaints, diverging between acceptance and rejection of opportunistic behavior. It was possible to perceive that there is a close relationship between Brazilian culture and fraudulent claims, which revolve around the idea of Brazilian way, trickery, cleverness, and bad faith, as well as the link between religion and behaviors considered as wrong.

No description available.

Made available in DSpace on 2016-04-26T20:29:48Z (GMT). No. of bitstreams: 1 Ana Paula Chiovitti.pdf: 1113806 bytes, checksum: a6e52fb193f36ec584bf7a3c9d9d7782 (MD5) Previous issue date: 2009-08-18 / The objective of this work is to first analyze the good faith on civil procedure and its applicability and later, abusive and unethical conduct from the parties, aimed to distort devoted procedural institutes (as the broad defense, or right of action, for example). On a second part, it seeks to examine the ways and means of prevention and prosecution of these actions drawbacks in the Brazilian civil procedure law. Thus, analysis of national and foreign doctrine and the study of judicial decisions homelands, which helped understand how the Brazilian judges are positioning on the subject. The subject is justified in the view of the problems that the Brazilian Judiciary goes through, with the load of demands and consequent delays regarding the proceedings, as well as little, sometimes any, are effective for which depends the judicial decisions, this theme that has been sanctioned by various authors and always gathers views of all shades. It is undeniable that there are effective means to contain unfair or unethical practices of litigants; however, the timidity by which the subject is seen by the judges in Brazil, just to make, in some situations, even with the subjectivity that the issue is viewed, safe means of repression to the procedural intent. Any possibility of punishing the party that wrongly uses the civil procedure techniques, blaming it by "marginal damage of the process", unethical conduct would certainly tend to diminish or even to be abolished in our judicial system. In this context, we find that good faith, viewed from the etimologic perspective, even with its undeniable subjectivism, still is the major milestone in both the actions of the parties as a model of conduct to be followed, and the means and methods by which the judiciary must combat frivolous practices, which only cause procedural turmoil or undue delays, and never contribute to the strengthening of the democratic state of law / O objetivo deste trabalho é analisar, primeiramente, a boa-fé no processo e sua aplicabilidade e depois as condutas abusivas e antiéticas das partes, tendentes a desvirtuar institutos processuais consagrados (como a ampla defesa, ou o direito de ação, por exemplo). Num segundo momento, pretende-se examinar os meios e formas de prevenção e repressão destas ações inconvenientes no processo civil brasileiro. Para tanto, foi feita análise de doutrina nacional e estrangeira, bem como o estudo das decisões jurisprudenciais pátrias, os quais permitiram compreender como os magistrados brasileiros vêm se posicionando a respeito do tema. A temática justifica-se à vista das mazelas pelas quais passa o Judiciário brasileiro, com toda carga de demandas e conseqüente morosidade na tramitação dos processos, bem como a pouca, ou por vezes nenhuma, eficácia pela qual se revestem as decisões judiciais, tema este que vem sendo referendado por diversos autores e sempre acoroçoa opiniões de todos os matizes. É inegável que existem remédios efetivos para conter as práticas abusivas ou antiéticas dos litigantes; contudo, a timidez pela qual o tema é encarado pelos juízes brasileiros, acaba por tornar, em algumas situações, até mesmo pela subjetividade com que a questão é vista, inócuos os meios de repressão ao dolo processual. Havendo possibilidade de punir a parte que utiliza indevidamente o processo, responsabilizando-a pelos denominados danos marginais do processo , certamente as condutas antiéticas tenderiam a diminuir ou mesmo a serem abolidas de nosso sistema judiciário. Neste contexto, percebe-se que a boa-fé, encarada sob a ótica etimológica, mesmo com seu inegável subjetivismo, ainda assim é o grande marco responsável tanto pelas ações das partes como modelo de conduta a ser seguido, como pelos meios e modos com que o Judiciário deve combater as práticas levianas, que apenas causam tumulto processual ou dilações indevidas, e nunca contribuem para o fortalecimento do Estado Democrático de Direito

Submitted by Gauthama Carlos Colagrande Fornaciari de Paula (gauthama.paula@gvmail.br) on 2011-12-13T03:15:03Z No. of bitstreams: 1 Dissertação - Gauthama Fornaciari de Paula - Versão Final.pdf: 1510572 bytes, checksum: 7ed5a20eba0521f2de6a72945713bbf2 (MD5) / Approved for entry into archive by Gisele Isaura Hannickel (gisele.hannickel@fgv.br) on 2011-12-13T14:33:47Z (GMT) No. of bitstreams: 1 Dissertação - Gauthama Fornaciari de Paula - Versão Final.pdf: 1510572 bytes, checksum: 7ed5a20eba0521f2de6a72945713bbf2 (MD5) / Made available in DSpace on 2011-12-13T16:10:22Z (GMT). No. of bitstreams: 1 Dissertação - Gauthama Fornaciari de Paula - Versão Final.pdf: 1510572 bytes, checksum: 7ed5a20eba0521f2de6a72945713bbf2 (MD5) Previous issue date: 2011-11-22 / This work aims to produce knowledge about how the Brazilian Federal Court of the 3rd Region has been deciding about two of the main crimes related to the management of the financial institutions: fraudulent management and reckless management. Both crimes have been criticized by the doctrine, because of their failures of definition, since the edition of the federal law n. 7.492, in 1986. Furthermore, their legislative prevision has characteristics that comes close to the paradigm of the criminal law of risk, that is: crimes of abstract danger, that protect collective juridical good, committed by administrators who have the duty of trustworthiness in the management of the institutions, which are submitted to the inherent risks of the financial system. The adoption of this paradigm is contentious in the criminal law doctrine, because implies the flexibilization of the basic rights in a Rule of Law State under the perspective of the traditional criminal law paradigm. Thus, it is adopted the methodology of content analysis of judicial opinions to answer two problems of research: (1) which criteria are adopted by the Court for the characterization of the crimes? (2) Do the judicial opinions come close to one of the paradigms of criminal law? The hypotheses to be tested are: (1) that the Court considers mainly the practice of the conduct without analyzing its harmful potentiality under an ex ante perspective; and, (2) that this discourse of imputation of responsibility comes close to the paradigm of the criminal law of risk, considering, in context, other elements in the judicial opinions. In the first part, there is the methodological introduction; in the second, the theoretical framework; in the third and fourth, the analysis of the quantitative and qualitative results with their discussion; in the end, there is the conclusion, with a proposal of a new problem to be investigated. / Este trabalho visa produzir conhecimento sobre como o Tribunal Regional Federal da 3ª Região tem decidido sobre dois dos principais crimes afetos à administração das instituições financeiras: gestão fraudulenta e gestão temerária. Trata-se de delitos criticados pela doutrina em razão das falhas de definição dos tipos, desde a edição da Lei 7.492, em 1986. Além disso, a sua previsão legislativa possui características que os aproximam do paradigma do direito penal do risco, ou seja: são crimes de perigo abstrato, que tutelam bem jurídico supra-individual, praticados por administradores detentores do dever de probidade na condução das instituições frente aos riscos inerentes à dinâmica do sistema financeiro. A adoção desse paradigma é controversa na doutrina penal por implicar a flexibilização de garantias do Estado Democrático de Direito sob a perspectiva do paradigma do direito penal tradicional. Diante disso, adota-se a metodologia de análise de conteúdo de decisões para se responder a dois problemas de pesquisa: (1) Quais os critérios adotados pelo Tribunal para a configuração dos crimes? (2) As decisões aproximam-se de algum paradigma de direito penal? As hipóteses objeto de teste são: (1) que o Tribunal considera principalmente a prática da conduta sem analisar a sua potencialidade lesiva sob uma perspectiva ex ante; e, (2) que esse discurso de imputação de responsabilidade aproxima as decisões do paradigma do direito penal do risco, considerados, em contexto, outros elementos presentes nas decisões. Na primeira parte, é feita uma introdução metodológica; na segunda, estabelece-se o referencial teórico; na terceira e na quarta, realizam-se as análises dos resultados quantitativos e qualitativos obtidos com a sua discussão; por fim, procede-se à conclusão, levantando-se novo problema a ser investigado.

由於各國地雷股事件層出不窮，致使投資人財富遭受巨大損失，若是能事先察覺地雷股的存在，便能使投資人財富有更大的保障。本研究以四家國內外大型的舞弊個案－安隆、世界通訊、博達、力霸作為研究樣本，透過四家公司之財務資訊深入剖析各個案公司之舞弊手法。本研究歸納整理出21個預警指標，以作為未來投資人的評估基礎，以發現危機的早期徵兆，能及早避開地雷股。 研究發現即便是有進行窗飾財務報表的財務危機公司，仍能透過財務報導資訊中發現其端倪，四家個案公司在獲利性指標、流動性指標、安全性指標都有出現至少一項的紅旗警訊。研究結果顯示在下列指標上有較多家公司同時符合：(1) 獲利性指標。當資產報酬率以及股東權益報酬率過低或逐年下滑；(2)流動性指標。現金流量比率過低或逐年下滑；(3)安全性指標。借款依存度過高或逐年增加，以及流動比率過低或逐年下滑。 / Does financial reporting information itself provide early insightful information in detecting financial distress? Window dressing in financial reporting casts doubtful questions on this issue. As with investors usually taking a look at individual firm’s financial reporting, this study utilizes case study with four cases to address this fundamental role of financial reporting. Among the four fraud cases investigated, two are from the United States and the other two are Taiwan companies, including Enron, WorldCom, Procomp, and Rebar. This study sorts out 21 warning indices to evaluate each company’s financial condition and find out the signals for financial distress. All of these four cases investigated have at least one red flag signaled in profitability, liquidity and leverage. The most prominent indices in these three dimensions include (1) Profitability---ROE or ROA decreases in trend annully, (2) Liquidity---low cash flow ratio or decreasing in trend annually and low current ratio or decreasing in trend annually, and (3) Leverage---high debt to equity ratio or increasing in trend annually.