Submitted by Valquíria Barbieri (kikibarbi@hotmail.com) on 2017-09-26T20:59:18Z No. of bitstreams: 1 DISS_2014_José Cicero da Mota.pdf: 1335216 bytes, checksum: 2cd353014c59579f44e44b184f49a768 (MD5) / Approved for entry into archive by Jordan (jordanbiblio@gmail.com) on 2017-09-27T14:21:47Z (GMT) No. of bitstreams: 1 DISS_2014_José Cicero da Mota.pdf: 1335216 bytes, checksum: 2cd353014c59579f44e44b184f49a768 (MD5) / Made available in DSpace on 2017-09-27T14:21:47Z (GMT). No. of bitstreams: 1 DISS_2014_José Cicero da Mota.pdf: 1335216 bytes, checksum: 2cd353014c59579f44e44b184f49a768 (MD5) Previous issue date: 2014-05-22 / Essa dissertação faz um estudo sobre a história do contrabando e do descaminho nas fronteiras de Mato Grosso com a Bolívia e o Paraguai no período compreendido entre os anos de 1952 e 1979, buscando apreender algumas dimensões históricas das formas de representação da prática ilícita presentes nos discursos produzidos pela imprensa - artigos, propagandas, notícias. Embora a analise sobre o contrabando e descaminho seja o tema dominante, a pesquisa também busca compreender a formação da própria fronteira objeto do estudo, para isso, apesar do recorte cronológico ser entre os anos de 1952 a 1979, foi preciso recuar até ao período anterior a descoberta e ocupação de Mato Grosso para poder entender como se deu a formação fronteiriça entre os três países, bem como, a dinâmica da pratica de contrabando. O contrabando e o descaminho parece ter se constituído durante muito tempo a base das relações econômicas que se desenvolveram nessa região fronteiriça, no entanto, essa prática transcende o âmbito puramente economicista, configurando uma parte importante do conjunto de relações sociais que ocorreram ao longo da história entre as populações fronteiriças. / This dissertation is a study of the history of contraband and embezzlement of Mato Grosso border with Bolivia and Paraguay in the period between the years 1952 and 1979, and attempting some historical dimensions of the forms of representation of the unlawful practice produced discourses present in the press - articles, advertisements, news. Although the analysis on contraband and embezzlement is the dominant theme, the research seeks to understand the formation of the border itself the object of study for this, despite the chronological cut to be between the years 1952-1979, it was necessary to go back to the previous period the discovery and occupation of Mato Grosso in order to understand how was the training border between the three countries, as well as the dynamics of the practice of smuggling. The smuggling and contraband seems to have been established for a long time the basis of economic relations that have developed in this border region, however, this practice transcends the purely economic level, setting up a major part of all the social relations that have occurred throughout history between border populations.

<p>The aim of this research paper is to examine the legal framework for the recovery of corruptly-acquired assets, with particular emphasis on the Nigerian situation. Its primary focus is a detailed examination of the legal mechanisms for the recovery of such assets in the context of international asset recovery. Despite the success of the Nigerian government in recovering the Abacha loot,8 siphoning off of public funds by public office holders continues, and charges of fraud persist against top bank executives alleged to have converted depositors&rsquo / funds fraudulently. The prevailing criminal or conviction-based forfeiture mechanism in Nigeria appears inadequate to deal effectively with these situations. The need to enhance capacity through the adoption of civil or non-conviction based forfeiture laws therefore becomes imperative.</p>

Magistro baigiamajame darbe nagrinėjami netiesioginiai mokesčiai. Teoriniu aspektu išanalizuota Lietuvos Respublikos mokesčių sistema, pridėtinės vertės, akcizo bei muito mokesčių esmė, tarifai, teisinis reglamentavimas, taip pat analizuotas ryšys tarp netiesioginio mokesčio pajamų ir elastingumo. Netiesioginiai mokesčiai yra pakankamai svarbūs, kadangi jie sudaro daugiau nei pusę visų valstybės biudžeto pajamų. Netiesioginių mokesčių surenkamas pajamas įtakoja įstatyminės bazės pasikeitimas, namų ūkių vartojimo išlaidų dydis, mokesčio objektų skaičiaus pasikeitimas, PVM mokėtojų skaičius, tarifų pasikeitimas, infliacija (defliacija) taip pat priklauso nuo analizuojamos prekės paklausos elastingumo. Netiesioginius mokesčius galima susieti su šešėline ekonomika. Pridėtinės vertės mokesčio grobstymo mastai yra pakankamai dideli ir kasmet jie didėja. Darbo empirinė dalis parodė, kad didinti akcizo tarifą tabako gaminiams neverta, nes įvertinus tabako gaminių paklausos elastingumą bei kontrabandos mastus, prieita išvados, kad akcizo mokesčio pajamų bus surinkta mažiau nei prieš tarifo didinimą. / There is the analysis of indirect taxes of master’s paper. There is the analysis of Lithuanian tax system, value added tax (VAT), excise tax and customs tax purport, tariffs, juridical regulation by the theoretic aspect. Also there is the analysis between indirect tax revenues and elasticity theory. The indirect taxes are very important, because it‘s revenue a large proportion of the budget. It’s revenues depend on changes of tax law, terminal household expenses, on changes of objects number, VAT payers number, on changes of tariffs, inflation (deflation), also it depends on elasticity of analysed commodity. The indirect taxes are associate with the black/grey economy. It is embezzled by a large extent. The empirical paper part demonstrate, that to raise the excise tax tariffs it’s not worth the risk, because the revenues will be less to compare the situation before raise the tariffs.

<p>The aim of this research paper is to examine the legal framework for the recovery of corruptly-acquired assets, with particular emphasis on the Nigerian situation. Its primary focus is a detailed examination of the legal mechanisms for the recovery of such assets in the context of international asset recovery. Despite the success of the Nigerian government in recovering the Abacha loot,8 siphoning off of public funds by public office holders continues, and charges of fraud persist against top bank executives alleged to have converted depositors&rsquo / funds fraudulently. The prevailing criminal or conviction-based forfeiture mechanism in Nigeria appears inadequate to deal effectively with these situations. The need to enhance capacity through the adoption of civil or non-conviction based forfeiture laws therefore becomes imperative.</p>

This research approaches the embezzlement crime, foreseen in the Brazilian criminal legislation, article 334, second part of the native Criminal Code, analyzing it under the Criminal Law optics, of the beddings tributaries and customs officers involved countries in the regional integration process and, finally, on the basis of the principles and objectives of the Common Market of the South (Mercosul). It is possible to affirm that today the practical one of the embezzlement is constant between the Latin American countries, unchaining a reality that worry the involved States, therefore points with respect to a social reality, a time that people also survive of the commerce of misguided products and because she implies reduction in the collection tax. To analyze this context, the proposal of this work is to study the embezzlement crime as being, or a challenge for the involved countries in the Latin American integration (firmed in the Asunción Treated), or one decriminalization act. The States members of the Mercosul had firmed commitments in the direction to eradicate this criminal act, understanding that such behavior harms the countries fiscal collection, however, what it is seen is the increase of the incidence of the misdemeanor. On the other hand, leaving of the premise of that the Mercosul is a project in progress and that its objectives (a time materialize) imply in customs union, it exempts commerce and harmonization tax or unification, the embezzlement crime appears in history as one decriminalization act. It was approached, also, the objective of the Criminal Law as legal properties guard, standing out that this must be seen as last ratio and not as the State illness remedy. Thus, one searched to analyze the mbezzlement crime in an interdisciplinary context, in agreement with the integration principles. / Esta pesquisa abordou o crime de descaminho, previsto na legislação penal brasileira, artigo 334, segunda parte do Código Penal pátrio, analisando-o sob a ótica do Direito Penal, dos fundamentos tributários e aduaneiros dos países envolvidos no processo de integração regional e, por fim, com base nos princípios e objetivos do Mercado Comum do Sul (Mercosul). É possível afirmar que hoje a prática do descaminho é constante entre os países Latino-Americanos, desencadeando uma realidade que preocupa os Estados envolvidos, pois aponta para uma realidade social, uma vez que pessoas sobrevivem do comércio de produtos descaminhados e também porque implica diminuição na arrecadação tributária. Para analisar esse contexto, a proposta do trabalho é estudar o crime de descaminho como sendo, ou um desafio para os países envolvidos na integração Latino-Americana (firmada no Tratado de Assunção), ou uma prática passível de descriminalização. Os Estados membros do Mercosul firmaram compromissos no sentido de erradicar essa prática delitiva, entendendo que tal conduta prejudica a arrecadação fiscal dos países, entretanto, o que se vê é o aumento da incidência da infração penal. Por outro lado, partindo da premissa de que o Mercosul é um projeto em andamento e que os seus objetivos (uma vez concretizados) implicam em união aduaneira, livre comércio e harmonização tributária ou unificação, o crime de descaminho surge na história como uma prática passível de descriminalização. Abordou-se, também, o objetivo do Direito Penal como tutelador de bens jurídicos, ressaltando que esse deve ser visto como a ultima ratio e não como o remédio para todas as mazelas do Estado. Assim, buscou-se analisar o crime de descaminho num contexto de interdisciplinaridade, proposta esta que se coaduna aos princípios da integração.

Magister Legum - LLM / The aim of this research paper is to examine the legal framework for the recovery of corruptly-acquired assets, with particular emphasis on the Nigerian situation. Its primary focus is a detailed examination of the legal mechanisms for the recovery of such assets in the context of international asset recovery. Despite the success of the Nigerian government in recovering the Abacha loot,8 siphoning off of public funds by public office holders continues, and charges of fraud persist against top bank executives alleged to have converted depositors&rsquo; funds fraudulently. The prevailing criminal or conviction-based forfeiture mechanism in Nigeria appears inadequate to deal effectively with these situations. The need to enhance capacity through the adoption of civil or non-conviction based forfeiture laws therefore becomes imperative. / South Africa

An empirical investigation at a southwestern minimum security federal correctional institution was designed to assess the value systems of incarcerated embezzlers (N = 31) as they compared to a matched offender control group (N = 31). Based on their responses on the Rokeach Value Survey (RVS). no statistically significant differences between these groups were found. Therefore, this finding suggested that these embezzlers possessed similar value systems held by those inmates convicted of other crimes. When the responses of the embezzler sample were combined with their matched offender control group, a few differences were revealed between the combined inmate group and the general population norms (National Opinion Research Center [NORC]; Rokeach, 1968, 1973). Simple comparisons of the composite medians of the male inmate group and the NORC showed differences on the following survey items: "a world at peace," "equality," and "national security." Among the items which demonstrated differences between the female prison group and the NORC were "an exciting life," "wisdom," "independent," "intellectual," "logical," "a world at peace," and "national security." The findings provided partial support for Cochrane's (1971) conclusions that prisoners are self-centered, and place low importance on those values which do not have immediate or personal relevance. However, because many of the inmates' responses emulated the NORC data, it was concluded that their value systems resembled the general population more than other prison populations. In addition to the empirical analyses, this project addressed the practical implications of value systems research by proposing value clarification programs for correctional institutions. The selection of value clarification programs was inspired by the implications of the emerging perspective of sociological practice. Sociological practice was described as it relates to these programs as well as to sociology in the larger context.

Level: Bachelor thesis in Business and Administration  Institution: School of business, Society and engineering, Mälardalen University Authors: Ikram Mohamedbrhan, Safia Nyandwi, Dima Saadallah Title: The effects of Fraud and Embezzlement in the organizational structures Supervisor: Stylianos Papaioannou  Keywords: Fraud and Embezzlement, Organizational structure, Organizational Change Management (OCM), Corruption inequality /injustice, Ethic and transparency Research question: How does embezzlement and fraud affect the disparities in organizational structures? Purpose: The purpose of this thesis is to analyze the effect of fraud and embezzlement in organizational structures specifically focusing on the disparities of the tall and flat organizational structures. Method: Semi-structured interviews were conducted as part of the thesis' qualitative research methodology. The data was then analyzed on a thematic level. Conclusion:  The study concludes that the effects of embezzlement and fraud are more severe in the tall organizational structure than in the flat organizational structure. The data show that reporting misconduct is simpler under flat organizational structures.  Resulting, a disparate equilibrium regarding corruption in organizational structures.

The purpose of this thesis is to explore corruption in Brazil, how it has endured for so such a long period, and the effects it has in the country. Understanding the history of Brazil, how the government was established, and how the branches operate is crucial to comprehend the rooting causes of the Brazilian corruption. The focus is not just about what corruption is and the effects it has on education, economy, and infrastructure, but also on the factors that contributed to its expansion and the circumstances that allowed it to sustain until today. Brazil is a country known for its natural beauty, great food, inviting people, but also for the never-ending problems with corruption. Unfortunately, corruption has been part of Brazil's history since the beginning of its colony, and it has been hard to remove it from its culture since then. The country has been affected by corruption for centuries, especially on economy and development, and it is one of the main reasons Brazil has been stagnated compared to other developing states. Lack of money or natural resources are not a problem preventing the country from being a major power, but rather the extensive practice of corruption in politics and the socially accepted mentality of being corrupt. The cultural factor is a huge problem in Brazil and it is major problem adding to the expansion of corruption. Brazil not only needs a political reform, but also a culture reform to have positive changes in the government, otherwise everything will continue to be the same or even worse.

O trabalho se propõe a fazer uma análise da Provedoria da Fazenda do Continente do Rio de Grande de São Pedro a partir de um estudo prosopográfico dos principais funcionários que compunham o órgão fazendário. O recorte temporal se fará da criação da Provedoria da Fazenda, em 1748, até a sua extinção definitiva, em 1802. A partir disso, verificamos como as práticas individuais desses oficiais régios podem revelar aspectos importantes da trama social, contribuindo para entendermos como esses sujeitos foram tecendo suas relações sociais, em constantes negociações - com as elites locais e seus subalternos - para viabilizar sua governabilidade. Nessa perspectiva, buscamos evidenciar comportamentos à margem da lei, percebendo o que era, de fato, transgressão às normas e quais práticas políticas consideradas comuns na lógica da sociedade de Antigo Regime. Dessa forma, procuramos perceber como a corrupção permitiu aos sujeitos formar cadeias informais de mando, influência e poder na Colônia Nesse sentido, encontramos na provedoria da Fazenda Real uma instituição permeada por práticas ditas ilegais, que têm sua própria lógica de existência em redes de poder, legitimadas pela monarquia corporativa em uma concepção de ilegalidade tolerada. Por fim, mediante essas biografias coletivas, buscaremos perceber suas experiências em um campo de interesses múltiplos, bem como pensar as transformações em curso no Império Ultramarino Português na segunda metade do século XVIII, com as reformulações das instituições administrativas da Fazenda. / The paper aims to make an analysis of the Provedoria da Fazenda (Crown Purveyor) of the Continent of Rio de Grande de São Pedro from a prosopographical study of different employees who formed this Treasury agency. The time frame will be from the creation of the Crown Purveyor, in 1748, until its final closure, in 1802. From this, we investigate how the individual practices of this royal officials may reveal important aspects of the social fabric, contributing to understand how these subjects were weaving their social relations, in constant negotiations – with local elites and their subalterns – to enable their governance. In this perspective, we seek to show behaviors outside the law, realizing what it was, in fact, transgression of rules and what political practices was considered common in the logic of Old Regime society. In this way, we seek to understand how corruption allowed people to form informal chains of command, influence and power in Cologne. In this sense, in the Crown Purveyor we find an institution permeated by practices considered illegal, which have their own logic of existence in networks of power, legitimized by corporate monarchy in a conception of tolerated illegality. Finally, we will seek to understand the experiences of these individuals in a field of multiple interests, as well as to think the changes taking place in the core of the Portuguese Overseas Empire in the second half of the eighteenth century, with the reformulation of the administrative institutions of Finance.