Bakgrund: Under senare år har skandaler inom svenska banker uppmärksammats. Det har senare visat sig att många skandaler har uppkommit till följd av brister inom den interna kontrollen. Samtidigt har antalet interna brott som begås på grund av en svag intern kontroll ökat trots att flera noterade bolag har ökat sina investeringar i den interna kontrollen. Banker har en viktig roll i samhället men den interna kontrollens betydelse för att motverka individuell yrkesbaserad ekonomisk brottslighet inom svenska storbanker är inte särskilt utredd. Syfte: Studien ämnar bidra med en förståelse för hur intern yrkesbaserad ekonomisk brottslighet motverkas med de svenska storbankernas interna kontroll med hänvisning till Internal Control – Integrated Framework och Three Lines of Defence. Vidare ämnar studien utreda om orsaker bakom individuell yrkesbaserad ekonomisk brottslighet är kända hos de svenska storbankerna samt om denna kännedom ser olika ut inom organisationerna. Slutligen syftar studien att diskutera eventuella förbättringsområden som upptäckts. Metod: Studien innefattar en kvalitativ del som består av intervjuer med personer som innehar god kännedom om intern kontroll. Även en kvantitativ del ingår i studien i form av enkäter som distribuerats till kontorschefer. Teori och empiri har kontinuerligt utvärderats och anpassats vilket innebär att ett iterativt synsätt har använts i studien. Resultat: Studien har visat att de svenska storbankerna byggt ut och kompletterat de modeller som syftet omfattar. Även indikationer på problemområden inom tillämpandet av Three Lines of Defence har uppmärksammats. Vidare har studien visat att bakomliggande orsaker till individuell yrkesbaserad ekonomisk brottslighet är mindre kända på en lägre organisatorisk nivå inom bankerna. Slutligen har ett antal förbättringsområden inom studiens ramar identifierats. De omfattar främst (1) att medarbetare i större utsträckning skall förstå syftet med den interna kontrollen och (2) att några kontrollaktiviteter har god utvecklingspotential inom bankerna. / Background: Scandals within Swedish banks have been observed during the past years. Many of these have occurred as a consequence of defaults in the internal control. Simultaneously many internal white collar crimes have been committed as a consequence of weak internal control, even though public companies have increased their investments in their internal control. Banks have an important role in society; still the importance of the internal control to counteract internal white collar crime towards Swedish banks is yet to be unraveled. Aim: The study aim to contribute to an understanding of how internal white collar crime within universal banks can be counteracted by means of the internal control, within Internal Control – Integrated Framework and Three Lines of Defence. The purpose is further to investigate if causes to internal white collar crime are well-known among the universal banks at different organizational levels. The study is also aiming to discuss potential improvements that have been identified. Implementation: Both qualitative and quantitative strategies have been used. The qualitative strategy has included interviews with persons who have intimate knowledge of internal control. The quantitative strategy has included a questionnaire that was distributed to chiefs of retail departments. The study is iterative since theory and empirics have been evaluated and adjusted on a regularly basis. Result: The universal banks have made supplements to those models that the study comprehends and there are some problem areas within the use of Three Lines of Defence. Further, the study has revealed that causes to internal white collar crime are less known at a lower organizational level. A few areas that can be improved have been identified. Those of most importance are; (1) the purpose of the internal control must be better understood of employees and (2) some control activities have development potential.Search terms: Internal control, COSO, Three Lines of Defence, the four largest Swedish banks, white collar crime.

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists. It also shows that the identity is based on an international class struggle in which the labour women walk hand in hand with the labour men, embracing social democratic ideas. The conception of the woman of the labour class is multifaceted, for example she is pictured as a class comrade and simultaneously as a one whose main purpose is motherhood. Arbetets Kvinnor shows that the trade unionist women bid the bourgeoisie dominance resistance and it also depicts the women making opposition to the male hegemony in the trade union. The moral values that are presented are solidarity, responsibility and the urge of education into making the goal of an equal society possible to reach.

A series of relatively recent bridge failures due to pier scour, as reported in literature, has rekindled interest in furthering our understanding of the scour process and for developing improved ways of protecting bridges against scour. Moreover, increased attention is being given to the state of Canadas infrastructure, a major aspect of which is the transportation network. In part, there is concern about both the impact of a failure on the handling of traffic flow while the failure is being remedied and on the cost of replacing the failed system component. As such, attention is being given to the scour design of new bridges and to the inspection, maintenance and management of existing bridge structures. The two major countermeasure techniques employed for preventing or minimising local scour at bridge piers are increased scour resistance and flow alteration. In the former case, the objective is to combat the erosive action of the scour-inducing mechanisms using hard engineering materials or physical barriers such as rock riprap. In the latter case, the objective is to either inhibit the formation of the scour-inducing mechanisms or to cause the scour to be shifted away from the immediate vicinity of the pier. This research focuses on a particular application of the latter technique. <p> In this study, the use of collars for reducing the effects of local scour at a bridge pier is presented together with the time aspect of the scour development. The adoption of a collar is based on the concept that its existence will sufficiently inhibit and/or deflect the local scour mechanisms so as to reduce the local scour immediately adjacent to the pier. The overall objective of the research is to study the temporal development of the scour for a pier fitted with a collar and a pier without a collar. More specifically, the objectives are: i) to evaluate the effectiveness of a pier collar for mitigating the depth of scour that would otherwise occur at a bridge pier; and ii) to assess the occurrence of an equilibrium scour condition, if achieved, or of the implications of not achieving such a condition in respect of interpreting the results obtained from a physical hydraulic model study. <p>The study was conducted using a physical hydraulic model operated under clear-water conditions in cohesionless bed material. Tests were conducted using two different pier diameters so as to determine the effect of pier diameter on the temporal development of scour for a plain pier. Also investigated was the effect of collar size on the time development of scour and its efficacy at preventing scour at a bridge pier. The time development of the scour hole around the model pier with and without a collar installed was compared with similar studies on bridge piers. Several equations for the temporal development of scour depth and those for the prediction of the equilibrium scour depth were tested as part of this study. <p>The results of the model study indicated that the maximum depth of scour is highly dependent on the experimental duration. The depth of the scour hole increases as the duration of the increased flow that initiates the scour increases. The extent of scour observed at the pier also increases as the duration of the tests increases. It was found that the temporal development of the scour hole at the pier was dependent on whether or not the pier was fitted with a collar placed at the bed level. The pathway to an equilibrium scour depth is different depending on whether the pier is fitted with a collar or not. With a collar in place, the development of the scour hole is considerably delayed. A truly equilibrium scour condition is not readily attainable and was not achieved in the work reported herein. It was demonstrated that wrong conclusions may be reached if a test is stopped short of an equilibrium state. As regards the temporal development of scour depth and for the tests in which no collar was fitted to the pier, it was noted that the form of equation that fits the experimental data well was the one given by Franzetti et al. (1982). Furthermore, it is possible to reach a variety of conclusions about the efficacy of using collars as a pier scour countermeasure technique, depending on which definition of time to equilibrium scour is adopted.

Revised; Originally published:1999 / 6 pp. / The pruning principles discussed in this publication have proven to provide the best possible out comes including tree longevity and safety. Although trees may live for years following improper pruning their life span and safety may be severely reduced. We encourage proper pruning so that the trees we care for may bring us pleasure for many years.

Using a multi-case study, three Ponzi schemes were investigated: Road2Gold, Bernie Madoff’s empire, and the Earl Jones affair. This grounded study used an inductive bottom-up methodology to observe and describe stakeholder mobilization in reaction to corporate fraud. This research on stakeholder behaviour in Ponzi schemes articulates new theory for describing stakeholder behaviour and possible determinants for successful mobilization to action. The data presented here point to a useful distinction in the stakeholders in a corporate fraud: reluctant and engaged stakeholders. Reluctant stakeholders seek only interest-based ends, whereas engaged stakeholders have additional identity and ideological goals shared by a mobilized group. / viii, 85 leaves : ill. ; 29 cm

Experimental objective - the study was aimed to establish the developmental regularities of winter rape and its hybrids under the conditions of autumn-winter period becoming warmer and variable in length, to estimate the peculiarities of their biopotential formation and to optimize the measures of adaptation to changeable climate conditions. Statements to be defended: 1. Winter rape development until the end of autumn vegetation depends on sowing date and plant genotype. 2. The changes in nutrients in the rosette of winter rape ant its hybrids plants occurring after resumption of vegetation during the wintering period differ and depend not only on the genotype and sowing date but also on the year’s weather conditions. 3. Different sowing time influences over winter survival of winter rape and its hybrids plants. Rape hybrids respond less sensitively to the delay in sowing date. 4. Sowing time exerts a greater effect on the seed yield of winter rape compared with winter rape hybrids. / Tyrimų tikslas - nustatyti žieminių rapsų ir jų hibridų vystymosi dėsningumus skirtingos trukmės šiltėjančiu rudens – žiemos periodu, įvertinti jų biopotencialo formavimosi ypatumus bei optimizuoti prisitaikymo prie besikeičiančių klimato sąlygų adaptacines priemones (sėjos laiką). Disertacijos ginamieji teiginiai: 1. Žieminių rapsų vystymasis iki rudens vegetacijos pabaigos priklauso nuo sėjos laiko ir augalo genotipo. 2. Atsinaujinus vegetacijai žiemojimo metu, rapsų ir jų hibridų skrotelėje vykstantys maisto medžiagų pokyčiai skiriasi ir priklauso ne tik nuo genotipo ir sėjos laiko, bet ir nuo metų meteorologinių sąlygų. 3. Skirtingas sėjos laikas įtakojo žieminių rapsų ir jų hibridų peržiemojimą. Rapsų hibridai yra mažiau jautrūs sėjos laiko vėlinimui. 4. Sėjos laikas daro didesnę įtaką rapsų nei jų hibridų sėklų produktyvumui.

This thesis aims to find out the job satisfaction level in large and small enterprises by founding on Locke&rsquo / s model and to compare job satisfaction levels. Although, Locke&rsquo / s job satisfaction model includes many dimensions, it is lack of some variables, which are very important for sociology. In order to fill this gap, demographical information and status in the work place have ben added within variables. Consequently, job satisfaction levels of workers who work in large and small size enterprises in different status (white collar, blue collar) and who comes from different demographical structures have been determined / additionally, their expectations from work and their point of views about the work have been tried to understand. In order to reach these findings, a field research, which took approximately 10 months, has been conducted in a large and a small enterprise. Field research has been conducted by applying questionnaire for 64 questions to 85 people. However, some of important information about the work place has been found as consequence of depth interviews done with respondents. While social rights in large enterprises and image of the enterprise effect the job satisfaction positively, in small enterprises social environment and behavior to the workers are important. To get homogeneous answers are easy in large enterprises / because, changes like promotion, increase of salaries are done within a system and formal / which is permanent is not people but the works. However, answers and results are heterogeneous in small enterprises because works are done within informal relations by attaching to people. Whatever the size of the enterprise, as qualifications of the work and educational level increase, as expectations increase and to get satisfaction from the work becomes difficult. On the other hand, most difficult part of conducting this research in Turkey is that workers pay attention to the workplaces where they can get their total salary at right time and where they feel secure, instead of job satisfaction and most of time they think that get satisfaction from work is luxury. Field research was not only of help to this research, but also provide workers who participated to the research to think about their job satisfactions.

A presente dissertação de mestrado tratou de analisar a prática do crime de evasão de divisas como uma possível estratégia das organizações criminosas. A análise empírica deu-se, em especial, pela leitura de acórdãos – para os quais se utilizou do programa de análise de dados sociais qualitativos NVivo8 – e ementas (espécies de resumos) do Tribunal Regional Federal da 4ª Região, pela realização de entrevistas semi-estruturadas com membros do Judiciário Federal e do Ministério Público Federal, e pela observação das operações especiais realizadas pela Polícia Federal, cujas informações foram complementadas pela busca de informações na internet em sítios de notícias e de instituições governamentais. A leitura das legislações trazidas no decorrer do trabalho também serviu de subsídio para as considerações finais. Passando pelas concepções primeiras a respeito do que se entenderia por crime e criminoso de colarinho branco, buscou-se fazer uma análise, considerando o âmbito brasileiro e o período de vigência da Lei n. 7.492/86, que trata dos crimes contra o Sistema Financeiro Nacional – estando, dentre eles, a evasão. Tal estudo pretendeu identificar as eventuais dissonâncias entre as características de outrora – do delito e delinquente de colarinho branco – e as atuais, apontando para a ampliação do perfil outrora traçado por Edwin H. Sutherland. No que tange às razões e consequência da criminalização de evasão de divisas, procedeu-se à análise da necessidade de proteção da sociedade por intermédio de uma norma penal. Nessa esteira, enveredou-se por questionamentos acerca das fragilidades sociais e institucionais, da integração, da impunidade e da morosidade judicial, bem como das estratégias de combate à criminalidade econômica. O exame realizado conduziu ao entendimento de que a evasão de divisas ocorre, não raramente, conjuntamente com outros delitos e com o crime organizado, podendo ser utilizada – ainda que não o tenha sido, comprovadamente – como elemento estratégico para a sustentação de organizações criminosas. / The present Master‟s thesis analyzed the criminal practice of tax evasion as a strategy possibly used by criminal organizations. Empirical analysis was made mainly through the reading of sentences, for which I used the NVivo8 software (for qualitative social data analysis), and summaries (ementas) of the TRF 4ª R., through semi-structured interviews with members of the Federal Judiciary and of the Federal Public Ministry. And finally, through the observation of special operations performed by the Federal Police, of which information was complemented by data found on news and governmental institutions websites on the Internet. For the final considerations, I used as a foundation the legislation mentioned in the course of the work. Starting with initial concepts as to what people would understand as a crime and the white-collar criminal, I built an analysis that takes into account the Brazilian scope and the validity period of Act n. 7.492/86, which deals with crimes against the National Financial System – among them, evasion. Such research intends to identify any inconsistencies between the former characteristics – of delinquency and the white-collar delinquent – and the actual characteristics, pointing at the enlargement of the profile once defined by Edwin H. Sutherland. Regarding the reasons and the consequence of the tax evasion criminalization, I move forward, analyzing the necessity of protecting society through criminal regulation. In this context, I bring questions about social and institutional fragilities, of integration, impunity and judicial slowness, as well as questions about the strategies to combat economic crimes. The performed exam led to the understanding that tax evasion happens, not rarely, along with other transgressions and organized crime, and it is subject to be used, even though not proved, as a strategic element for sustaining criminal organizations.

Este trabalho toma como objeto o Direito Penal Econômico em perspectiva interdisciplinar, no contexto da Constituição da República e, portanto, do Estado Democrático de Direito. Os propósitos são os seguintes: Analisar os vínculos entre modelo sócio-econômico, política criminal e paradigma punitivo. Identificar perspectivas do Direito Penal Econômico, no cenário contemporâneo de sociedade de risco. Examinar pressupostos, vertentes e abordagem do Direito Penal Tributário, com enfoque na abordagem social do bem jurídico tributário, do delito fiscal, da lavagem de dinheiro, na esteira dos crimes do colarinho branco. Do ponto de vista metodológico, desenvolveu-se pesquisa descritiva, baseada no modelo crítico-dialético, apoiada no pressuposto de que a trajetória do Direito Penal e sua inserção na seara econômica e tributária acompanham as contradições e valores sócio-filosóficos dominantes na sociedade. Nesse passo, com base na doutrina, legislação e jurisprudência nacional e estrangeira, procede-se à releitura do Direito Penal Econômico, a partir da Constituição e do modelo de Estado Social, que admite a intervenção no domínio econômico, no intuito de promover a justiça social. Além disso, procede-se à análise de sistemas penais de diversos países, para verificar, no cenário da globalização econômica e da aproximação das questões relacionadas à delinquência econômica, como são enfrentados problemas relacionados à configuração, à persecução e a punição de tais delitos. A conclusão aponta para a necessidade de construção de uma Política Criminal do Direito Penal Econômico que tome em consideração variáveis relacionadas à Economia e aos Princípios do Direito Penal, de molde a promover ajustamento do sistema penal aos valores e princípios constitucionais, promovendo o equilíbrio entre interesses individuais e coletivos. / The work takes as an object the economic criminal law in its connections with the Criminal Policy in the context of the Brazilian Constitution and seeks to achieve the following purposes: to analyze the links between socio-economic model, criminal policy and punitive paradigm. Identify prospects of economic criminal law in the contemporary scenario of risk society. Examine assumptions, strands and Tax criminal law approach, focusing on social welfare tax legal approach, fiscal crime, money laundering, in the wake of white-collar crimes. From the methodological point of view, descriptive research was developed, based on dialectic-critical model, based on the assumption that the trajectory of the criminal law and its insertion in the economic field and accompanying tax the contradictions and socio-philosophical dominant values in society. At this rate, based on the doctrine, legislation and national and foreign jurisprudence, rereading of economic criminal law, from the Constitution and the welfare state model, which admits the intervention in the economic domain, in order to promote social justice. In addition, we analysis penal systems of various countries, to verify, in the scenario of economic globalization and the approximation of issues related to economic crime, as are facing problems related to configuration, the prosecution and punishment of such crimes. The conclusion points to the need for construction of a Criminal Policy of economic criminal law to take into account variables related to the economy and to the principles of criminal law, such as to promote adjustment of the penal system to constitutional values and principles, promoting a balance between individual and collective interests.

Made available in DSpace on 2014-06-11T19:33:31Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-02-19Bitstream added on 2014-06-13T19:44:24Z : No. of bitstreams: 1 pascoa_ag_dr_jabo.pdf: 850002 bytes, checksum: 43fea4489183f5f75ba5a41c29d32b80 (MD5) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / Entender o complexo arranjo do ambiente de pastagem significa poder manejar os animais e hábitos de pastejo e incrementar a sustentabilidade desse ecossistema. Os objetivos com este estudo foram caracterizar os efeitos da dispersão espacial de condicionadores de pastejo frente ao comportamento de bovinos, além de aplicar novos métodos para a avaliação do uso do espaço pelos animais. Foram feitas avaliações de como os condicionadores de pastejo (bebedouro, saleiro, cocho de suplementação, altura do dossel, inclinação do terreno, oferta de forragem) e o manejo influenciaram o comportamento dos bovinos. Houve rejeição de forragem contaminada por placas de fezes somente quando existiram condições para que os animais a rejeitassem. Fatores como a concentração de matéria seca e proteína bruta na forragem, distância do bebedouro e massa verde podem afetar a preferência dos animais por certas áreas da pastagem. A eficiência da movimentação dos cochos na melhoria da distribuição das placas de fezes é dependente do suplemento fornecido e da altura do dossel. A concentração de placas de fezes foi maior próximo ao cocho de concentrado que próximo ao de sal mineral. A movimentação dos cochos diminui o efeito substitutivo do concentrado. Em piquetes com concentrado em cocho fixo os animais utilizam a altura do dossel como referência enquanto naqueles em que o cocho foi deslocado a qualidade da forragem foi mais utilizada. Mesmo diminuindo o esforço da caminhada devido ao ângulo com que os animais se deslocam em uma pastagem, outras estruturas, como disposição das cercas, influenciam no deslocamento. / To understand the complex arrangement of the pasture environment means could handling the animals and their pasture habits and increase the sustainability of the ecosystem. The objective with this study was to evaluate the influence of the space dispersion of the pasture conditioners in the cattle grazing behaviour and optimize the nutrients cycling deriving of the dung pats, beyond applying new methodologies for the evaluation of the use of the space for bovines. For this, five experiments were developed in different time and local. It was studied how the pasture conditioners (water bunker, feed bunker, salt bunker, heights of grazing, land declivity, forage offer) and handling had influences on cattle behaviour. Rejection of contaminated plant for dung pats only occurred when existed conditions for the animals did it. Factors like the concentration of dry matter and crude protein in forage, water bunker distance and green mass could affect the animal’s preferences for grazing areas. The efficiency of the feed bunker movements in the improvement of the distribution of the dung pats is dependent of the supplied supplement and the height of the fodder plant in the pasture. It was observed more dung pats near the supplement bunker in comparison with the salt bunker. In paddocks with supplement on fixed feed bunker the animals used the height of the fodder as reference, while in situations when the feed bunkers were moved, the quality of the forage was more advantaged. Even decreasing the walk effort because of the angle used for the animals in the pasture, others structures, like the fence arrangement, influences the displacement.