Magistro baigiamajame darbe išanalizuota ir įvertinta ekonominio nusikalstamumo kriminologinė charakteristika Lietuvos Respublikoje 2004–2013 m. Pagrindinis darbo tikslas: pateikti nusikalstamų veikų ekonomikai Lietuvos Respublikoje kriminologinę charakteristiką ir identifikuoti ekonominio nusikalstamumo ryšį su makroekonominiais rodikliais. Pirmoje darbo dalyje aptarta ekonominių nusikalstamų veikų samprata ir ekonominio nusikalstamumo struktūra. Antroje darbo dalyje pateikta statistinių duomenų analizė apie ekonominio nusikalstamumo Lietuvos Respublikoje 2004–2013 m. sklaidą. Nustatyta ekonominio nusikalstamumo augimo tendencija. Šioje darbo dalyje taip pat pateikta asmenų, įtariamų 2011–2013 m. įvykdžius ekonomines nusikalstamas veikas, charakteristika. Trečioje darbo dalyje regresinės analizės metodu tirtas ryšys tarp ekonominių nusikalstamų veikų ir makroekonominių determinantų. Skaičiuojant koreliacijos bei determinacijos koeficientus, rastas statistiškai reikšmingas neigiamas ryšys tarp ekonominio nusikalstamumo ir bendro vidaus produkto rodiklių. Tarp nedarbo lygio ir ekonominio nusikalstamumo tiriamuoju periodu nerasta statistiškai reikšmingo ryšio. / The Master‘s thesis presents criminological characteristic of economic criminality in Lithuania during years 2004–2013. It aims to present the analysis of economic criminality in Lithuania by examining the relationship between macroeconomic variables and number of economic crimes. In the first part of the study theoretical background and concepts of economic criminality and economic crimes are presented. In the second part statistical analysis of 2004–2013 registered economic crimes in Lithuania is performed. Moreover, there is presented generalized characteristics of persons who committed economic criminal offences. The third part of the work investigates the relationship between macroeconomic determinants and economic criminality. Conclusions that there exist a statistically significant negative relationship between GDP and economic criminality are drawn by determining the coefficients of correlation. Number of economic crimes is declining in case there is a growth of national GDP. However, the obtained analysis part does not show a significant relationship between unemployment and economic criminality.

Les travaux sur les déterminants de la criminalité intègrent peu le facteur de lamondialisation. La présente thèse vise à pallier ce déficit de réflexion sur la question et à évaluerdans quelle mesure le processus d'ouverture commerciale influe sur les marchés criminels et plusprécisément sur la criminalité économique. L'objectif est également d'utiliser des données desociologie et de sciences politiques pour affiner l'analyse de l'offre par le prisme de la criminalitéorganisée, et ce alors même que les travaux économiques actuels ne s'intéressent qu'à la marge à sescaractéristiques et à son impact sur les marchés criminels transnationaux. Le premier chapitre révèleque la mondialisation, envisagée doublement comme l'augmentation exponentielle des échanges demarchandises et l'accroissement des inégalités, ne permet pas d'expliquer la criminalité dans sonensemble. Pourtant, le résultat est tout autre si l'on précise la problématique en ne retenant qu'unecatégorie d'infractions : la contrefaçon. L'enjeu est alors de spécifier dans quelle mesurel'augmentation de ces fraudes économiques est symptomatique du processus d'intégrationéconomique mais également de la présence d'associations criminelles implantées localement. Enfin,la troisième partie s'attache à réaliser une étude sur les contrefaçons dans la filière vitivinicole enItalie et en France. / Studies on the determinants of crime generally do not incorporate the factor ofglobalization. This thesis aims to assess to what extent the process of trade opening affects criminalmarkets and specifically economic crime. The objective is also to integrate sociology and politicalscience data through the prism of organized crime. The first chapter reveals that globalization,defined as the exponential increase of trade in goods and increasing inequalities, does not explain thecrime as a whole. However, the result is far different as regards economic crime as more specificallycounterfeiting. The objective is then to specify to what extent the increase in these fraud issymptomatic to the process of economic integration and is directly linked with criminal activism.Finally, the third part focuses on a study case on counterfeiting in the wine sector in Italy and France

The economic criminality and its important in the Czech Republic is defined in the first part of the thesis. The next part is focused on the roles of accounting in the course of the commission, detection and proofs of economic crime. The final part contains the solution to a factual case of the accounting fraud.

Diploma thesis is focused on styles, methods and impacts of fraudulent accounting. There is used case -- low of Czech courts because of interpretation and better understanding. The first part of the work attends to basic legal context and Czech economic criminality overview. The main part of thesis introduces crimes, which relate to fraudulent accounting and offenders, who commit these crimes. The end of the thesis deals with analysis of responsibility of particular persons, who are involved in fraudulent accounting.

Orientador: Fernando Andrade Fernandes / Banca: Antonio Milton de Barros / Banca: Marisa Helena D'Arbo Alves de Freitas / Resumo: O presente trabalho enfoca a criminalidade econômica sob a perspectiva da obrigação do Estado de estabelecer uma política criminal condizente com a magnitude e seriedade desta espécie de delinqüência. A criminalidade econômica sempre existiu. A repressão estatal, porém, é tímida e ineficaz, em razão da posição política, social e econômica de seus agentes e sua influência no círculo do poder. A ação estatal de combate a essa forma de criminalidade precisa utilizar a concepção global das ciências criminais, buscando subsídios na criminologia, projetando estes dados na dogmática jurídico-penal, com a conseqüente adoção de políticas criminais adequadas. O trabalho enfoca a moderna concepção de criminalidade econômica, influenciada pela globalização e pela sociedade de risco. O Direito Penal Econômico contribui para a solução dos problemas apresentados ao dar nova interpretação a seus institutos e aceitar novos bens jurídicos, os supra-individuais. Os desafios da modernidade exigem novos paradigmas penais, na busca da justiça social. / Abstract: This paper focus on economic criminality as being a State obligation to stablish a criminal policy suitable to the magnitude and the social damage of this kind of delinquency. The economic criminality has always existed. However, the reprimand applied by the State is inadequate and inept due to the agents’political, social and economical position. The State action against this form of criminality needs to make use of the crime science global conception, looking for resources in the criminology, projecting these data into the criminal legal doctrine and, afterwards, adopting the adequate criminal policies. This paper focus on the modern conception of economic criminality influenced by the globalization and the risk society. The Economic Criminal Law contributes to solve the presented problems giving a new interpretation to its grounds and accepting new legal properties, that is, supraindividual properties. The modern challenges demand the adoption of new legal paradigms in the search for social justice. / Mestre

107 Forms of crime committed by organized crime - Abstract The aim of this work was to map the range of criminal offenses and other criminal acts perpetrated by perpetrators of organized crime. Members and supporters of criminal organizations commit a large number of different offenses, primarily with the intention of obtaining illegal profits. However, some actions aim at legalizing previous revenues, establishing contacts in police, justice, and public administration, or to prevent these groups from being exposed. A specific crime may have multiple meanings in the overall strategy of the organized crime subject. Such an act is committed to both profits and cover- up (eg murder, extortion). This work is divided into three parts. The first part, consisting of Chapter 1, deals with the theoretical and legal definition of organized crime and other related concepts, such as organized groups and organized criminal groups. For these characteristics, both professional treatises and legal regulations are used, including international conventions, EU legislation and the laws of the Czech Republic. This section also provides a demonstrative list of the main criminal activities of organized crime. The second part, consisting of chapters 2 and 3, focuses on the historical development of organized crime and the...

Made available in DSpace on 2014-06-11T19:24:14Z (GMT). No. of bitstreams: 0 Previous issue date: 2007-03-28Bitstream added on 2014-06-13T19:30:53Z : No. of bitstreams: 1 silva_jb_me_fran.pdf: 763224 bytes, checksum: 69c8f925001e4fe7c2a9131383e7a279 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O presente trabalho enfoca a criminalidade econômica sob a perspectiva da obrigação do Estado de estabelecer uma política criminal condizente com a magnitude e seriedade desta espécie de delinqüência. A criminalidade econômica sempre existiu. A repressão estatal, porém, é tímida e ineficaz, em razão da posição política, social e econômica de seus agentes e sua influência no círculo do poder. A ação estatal de combate a essa forma de criminalidade precisa utilizar a concepção global das ciências criminais, buscando subsídios na criminologia, projetando estes dados na dogmática jurídico-penal, com a conseqüente adoção de políticas criminais adequadas. O trabalho enfoca a moderna concepção de criminalidade econômica, influenciada pela globalização e pela sociedade de risco. O Direito Penal Econômico contribui para a solução dos problemas apresentados ao dar nova interpretação a seus institutos e aceitar novos bens jurídicos, os supra-individuais. Os desafios da modernidade exigem novos paradigmas penais, na busca da justiça social. / This paper focus on economic criminality as being a State obligation to stablish a criminal policy suitable to the magnitude and the social damage of this kind of delinquency. The economic criminality has always existed. However, the reprimand applied by the State is inadequate and inept due to the agents political, social and economical position. The State action against this form of criminality needs to make use of the crime science global conception, looking for resources in the criminology, projecting these data into the criminal legal doctrine and, afterwards, adopting the adequate criminal policies. This paper focus on the modern conception of economic criminality influenced by the globalization and the risk society. The Economic Criminal Law contributes to solve the presented problems giving a new interpretation to its grounds and accepting new legal properties, that is, supraindividual properties. The modern challenges demand the adoption of new legal paradigms in the search for social justice.