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.

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

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.

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.

Doctor of Philosophy / Psychological Sciences / Patrick A. Knight / Satisfaction with work-family balance is a relatively new construct that differs from other work-life constructs in several ways: it is not focused on conflict between work/family domains, does not include cross-domain transfer processes, has no directional implications, and is not multidimensional. The current study has three purposes: 1. Examine work-family balance issues for both blue-collar and white-collar employees, as the literature has focused mainly on white-collar employees. 2. Examine relationship between technology and satisfaction with work-family balance. 3. Assess how role salience influences satisfaction with work-family balance. Participants were recruited and compensated for completing a 60 item online survey via Qualtrics. Blue-collar participants were recruited from manufacturing industries, while no industry was specified for white-collar employees. The sample consisted of 210 participants (105 blue-collar, 105 white-collar). Several checks were included throughout the survey to ensure data quality. Two hierarchical regression analyses were conducted. The first regression revealed that boundary control and autonomy predict satisfaction with work-family balance, while employee type and boundary interruptions do not. Boundary control, family identity, and stress significantly predicted satisfaction with work-family balance in the second regression, while boundary interruptions, work identity, hours worked, and technology use did not. Results indicate white-collar workers have higher satisfaction with work-family balance, lower stress, and lower turnover intentions compared to blue-collar workers. Results also reveal that technology use to complete work outside of work hours is significantly and positively related to stress. Nearly half of participants report feeling expected to utilize technology to complete work outside of work hours. In addition, while it was hypothesized that those higher on family identity would have lower satisfaction with work-family balance when they used technology outside of work hours, worked longer hours, and had more frequent boundary interruptions than would those lower on family identity, the opposite effect was found for each of these variables. Implications of the study include: 1. Organizations may improve employee satisfaction with work-family balance by increasing autonomy and boundary control. 2. Employees may improve satisfaction with work-family balance by taking time to de-stress from work and limiting use of technology to complete work outside of work hours.

No description available.

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.

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.

This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.