nÃo hà / The taxes grew in importance as the State received greater demands, and it was necessary a more active supervision, more committed to the exchequer. The administrative machinery has come to view the activity of the tax police as something essential, without which it could survive. Trying to reduce the tax evasion, the State of Cearà has implemented operating systems that inhibit and tried to reach the evaders. Oversight of operations Tax VAT on Goods and Services Rendered on Interstate Transportation and Communication has the means, and ways to combat crimes against the tax. And using a blow, inspecting, investigating, monitoring, observing and monitoring those who try to cheat the taxman. Law n. 8137/90 came as support to inhibit many of the tax fraudsters. It is an important part to be analyzed, defining the crimes that typify who works contrary to the laws of the ICMS. And at another way, the ways that the SEFAZ uses to elucidate so many irregularities in optimizing revenue and making the tax an instrument to create a more just and democratic society where everyone can enjoy the social and economic function of the tax. / Os impostos cresceram de importÃncia à medida que o Estado acolheu maiores demandas, e fez-se necessÃrio uma fiscalizaÃÃo mais ativa, mais compromissada com o erÃrio pÃblico. A mÃquina administrativa passou a encarar a atividade de fiscalizaÃÃo tributÃria como algo primordial, sem a qual nÃo poderia sobreviver. Tentando diminuir a sonegaÃÃo fiscal, o Estado do Cearà implementou sistemas operacionais que tentaram inibir e atingir os sonegadores. A fiscalizaÃÃo do ICMS - Imposto sobre OperaÃÃes relativas à CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃos de Transporte Interestadual e de ComunicaÃÃo tem meios e formas de combater os crimes contra a ordem tributÃria. E os utiliza de maneira contundente, fiscalizando, investigando, acompanhando, observando, monitorando a todos aqueles que tentam burlar o fisco. A Lei n 8137/90 veio como suporte para inibir a tantos fraudadores do fisco. à uma parte importante a ser analisada, definindo os crimes que tipificam os que trabalham de forma contrÃria à legislaÃÃo do ICMS. E por outro prisma, os meios que a SEFAZ utiliza para elucidar tantas irregularidades, na otimizaÃÃo das receitas e fazendo do tributo um instrumento de criar uma sociedade mais justa e democrÃtica, onde todos possam usufruir da funÃÃo social e econÃmica do tributo.

Thesis (MBA (Business Management))--Stellenbosch University, 2008. / ENGLISH ABSTRACT: Soon after the development of the internet as a network structure connecting computers on a global scale, was the introduction of malicious computer code, which was disseminated through this network. Initially this code was the relegation of pranksters, but evolved quickly to be code causing destruction, intrusion and loss of privacy while on the internet. This code became known as the computer virus and was soon used by fraudsters to infiltrate networks to create deception and fraud for financial gain. It has become of paramount importance for users of the internet to protect themselves and their networks from these attacks, through various ingenious mechanisms of protection. The traditional mainstay for computer virus protection has been the software approach using counter code to protect against any malicious computer code. This protection has had limited success as the very nature of malicious code is constantly changing and evolving, making it sometimes an impossible task for internet users to be protected with the latest anti-virus software for protection. The author of this study introduces a managed anti-virus protection alternative which is delivered by a computer hardware device. This is a new technology and a full description is made of the role of this product as a new product development. The empirical research of this paper focuses around the test for a need for the product described to the point, but excluding commercialization. / AFRIKAANSE OPSOMMING: Kort na die ontwikkeling van die internet as 'n netwerkstruktuur wat rekenaars op 'n globale skaal verbind, was daar die bekendstelling van kwaadwillige rekenaarkodes wat reg deur die netwerk versprei het. Aanvanklik was die kode gemik op die verdrywing van poetsbakkers, maar het spoedig ontwikkel in kodeverdrywing, inmenging en verlies aan privaatheid op die internet. Hierdie kode het bekend geword as die rekenaarvirus, en is spoedig deur bedrieërs gebruik om netwerke te infiltreer om gebruikers te mislei en te bedrieg vir eie finansiële gewin. Dit het vir gebruikers van die internet van uiterste belang geword om hulle en hulle netwerkte teen hierdie aanvalle te beskerm, en wel deur middel van verskeie meganismes. Die bekendste bekermingsmatreël teen die virus is die aanwending van sagteware as teenkode. Hierdie bekermingsmetode het egter tot dusver beperkte sukses behaal, aangesien die aard van kwaadwilligheid voortdurend verander en ontwikkel, sodat dit soms onmoontlik is dat gebruikers deur die nuutste anti-virussagteware beskerm kan word. Die skrywer van hierdie verhandeling stel 'n werkbare, alternatiewe anti-virusbeskermer bekend wat deur rekenaar-hardewareplan daargestel is. Dit het nuwe tegnologie, en 'n volledige beskrywing word gegee van die rol van hierdie produk as 'n nuwe ontwikkeling. Die empiriese navorsing van die verhandeling fokus op die toets vir die noodsaaklikheid van so 'n produk, met die uisluiting van kommersialisering.

L’élaboration de programme d’interventions propres aux fraudeurs soulève la question de la particularité de leur personnalité. Des écrits suggèrent que la personnalité des fraudeurs présenterait des similitudes avec les traits psychopathiques. L’objectif de l’étude est donc de décrire et d’explorer ces traits chez des fraudeurs spécialisés incarcérés, et ce, à l’aide des questionnaires Psychopathic Personality Inventory (PPI) et Psychological Inventory of Criminal Thinking Styles (PICTS). Trois groupes de détenus (35 hommes, 17 femmes) ont rempli les questionnaires: fraudeurs spécialisés (n=23), autres délinquants sans crimes violents (ASV, n=19) et autres délinquants avec crimes violents (AAV, n=10). Un groupe d’étudiants (n=430) a aussi complété le PPI, permettant ainsi d’ajouter un groupe de comparaison. Les analyses ont permis de constater que le groupe de fraudeurs diffère peu des autres groupes quant à leurs traits psychopathiques. Cependant, ils sont moins enclins que le groupe d’AAV à adopter des pensées criminelles, fréquentes chez les psychopathes. / Developping specific intervention programmes for frauds raises the issue of personality characteristics. Studies suggest that the personality of fraudsters presents certain similarities with psychopathic traits. The goal of the study is to describe and explore the personality of incarcerated specialized fraudsters by using psychometric tests such as the Psychopathic Personality Inventory (PPI) and the Psychological Inventory of Criminal Thinking Styles (PICTS). Three groups of inmates (35 men, 17 women) completed the questionnaires: fraud specialists (n = 23), offenders who committed non-violent crimes (n = 19) and offenders who committed violent crimes (n= 10). A group of students (n = 430) also completed the PPI, thereby adding a comparison group. Analyses revealed few differences between the psychopathic traits of fraudsters and those of the other groups' respondents. However, it was revealed that fraudsters were less likely to adopt criminal thoughts, common in psychopaths, than are the respondents from the AAV group.

L’élaboration de programme d’interventions propres aux fraudeurs soulève la question de la particularité de leur personnalité. Des écrits suggèrent que la personnalité des fraudeurs présenterait des similitudes avec les traits psychopathiques. L’objectif de l’étude est donc de décrire et d’explorer ces traits chez des fraudeurs spécialisés incarcérés, et ce, à l’aide des questionnaires Psychopathic Personality Inventory (PPI) et Psychological Inventory of Criminal Thinking Styles (PICTS). Trois groupes de détenus (35 hommes, 17 femmes) ont rempli les questionnaires: fraudeurs spécialisés (n=23), autres délinquants sans crimes violents (ASV, n=19) et autres délinquants avec crimes violents (AAV, n=10). Un groupe d’étudiants (n=430) a aussi complété le PPI, permettant ainsi d’ajouter un groupe de comparaison. Les analyses ont permis de constater que le groupe de fraudeurs diffère peu des autres groupes quant à leurs traits psychopathiques. Cependant, ils sont moins enclins que le groupe d’AAV à adopter des pensées criminelles, fréquentes chez les psychopathes. / Developping specific intervention programmes for frauds raises the issue of personality characteristics. Studies suggest that the personality of fraudsters presents certain similarities with psychopathic traits. The goal of the study is to describe and explore the personality of incarcerated specialized fraudsters by using psychometric tests such as the Psychopathic Personality Inventory (PPI) and the Psychological Inventory of Criminal Thinking Styles (PICTS). Three groups of inmates (35 men, 17 women) completed the questionnaires: fraud specialists (n = 23), offenders who committed non-violent crimes (n = 19) and offenders who committed violent crimes (n= 10). A group of students (n = 430) also completed the PPI, thereby adding a comparison group. Analyses revealed few differences between the psychopathic traits of fraudsters and those of the other groups' respondents. However, it was revealed that fraudsters were less likely to adopt criminal thoughts, common in psychopaths, than are the respondents from the AAV group.