This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the forensic accountant is regulated in South Africa. Secondly, this study aims to provide a historical overview of South African legislation that addresses electronic evidence. Applicable legislation is the Electronic Communications and Transactions Act 25 of 2002, the Criminal Procedure Act 51 of 1977, the Law of Evidence Amendment Act 45 of 1988, the Civil Proceedings Evidence Act 25 of 1965 and the repealed Computer Evidence Act 57 of 1983. To determine the challenges that arise from electronic evidence, it is critical to understand how electronic evidence is classified in terms of the traditional forms of evidence. Documentary evidence, real evidence and evidence as the product of an apparatus, with specific reference to electronic evidence, is discussed for the purpose of this study. Hearsay evidence, the originality of electronic evidence, as well as the authenticity and reliability of electronic evidence hamper the admissibility of electronic evidence. The impact of legislation on the aforementioned difficulties is considered in this study. The problematic nature of electronic evidence already creates challenges during legal proceedings. The forensic accountant can follow certain steps and procedures to better the chances of the admissibility of electronic evidence. This study establishes how electronic evidence should be gathered, stored and analysed by the forensic accountant in order to be admissible legal proceedings. Lastly, this study aims to determine how the UNCITRAL model, on which the Electronic Communications and Transactions Act 25 of 2002 has been based, compares to the act (25 of 2002) itself. The legislation addressing electronic evidence in Canada and Australia is also considered. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014.

Resumé The official title of my thesis is Application for an appeal review on the points of law in civil procedure. The main objective of this thesis is to describe the development of an institute of an application for an appeal review throughout the legal history of the civil procedure in the area of the Czech Republic up to current state, with a particular focus on the conditions of admissibility of such application and its essentials. My thesis is composed of three chapters. The first chapter is to introduce the reader to the historical development of an application of an appeal review from the very beginning in the 18th century up to date. In particular, the landmark Constitutional Court decision (sp. zn. Pl. ÚS 29/11) is emphasized in the end of the chapter. The second chapter deals with the actual legislation of an application for an appeal review in The Code of Civil Procedure. Its main goal is to describe this institute as whole. It is also to provide the reader with further analysis of some controversial issues of the actual legislation as the conditions of admissibility of an application and its essentials required by the law. Finally, it manifests the attitude of the judiciary towards these problematic features of the actual legislation. The third chapter contains the brief explication about an...

O presente trabalho trata da questão da Cooperação Jurídica Internacional em matéria penal e seus reflexos no direito à prova no processo penal brasileiro, nos diferentes pontos de intersecção de diversos temas contemporâneos, decorrentes da globalização da economia e da crescente demanda de segurança pública internacional. Em razão dessa tendência, vimos cada vez mais o risco de violação das garantias inerentes ao justo processo, asseguradas aos acusados em geral, no que concerne ao direito à prova. Neste sentido, o estudo que ora realizamos aborda as questões dos mecanismos de cooperação jurídica internacional, em um mundo de diversidade cultural, em matéria de prova penal, quando o Brasil é o país requerente; das garantias processuais inerentes ao justo processo, asseguradas pelos direitos humanos, que constitui o padrão normativo da cooperação; dos limites impostos pela soberania e ordem pública na cooperação jurídica; da admissibilidade da prova produzida no exterior e o respeito ao núcleo central dos direitos fundamentais (vida privada, intimidade etc.), sob a ótica do ordenamento jurídico brasileiro, de modo a evitar, insegurança jurídica e a inadmissibilidade da prova. Procurou-se demonstrar a importância do direito à prova no processo penal e a necessidade de se garantir paridade de armas na cooperação, com eficácia, propugnando-se pela normatização e harmonização das legislações, de modo a permitir a admissibilidade das provas obtidas pela via cooperacional. A pesquisa e o exame das fontes bibliográficas utilizadas foram fundamentais para a realização desta tese. / The present work is about the International Legal Cooperation regarding penal matters and the repercussions in the right to proof in the Brazilian Prosecution, upon the different intersection points of several contemporary themes from the globalization of the economy and the rising demand on international public security. As for this tendency, the risk of breach of warranties inherent in the due process is currently perceived, insured to the accused ones in general, on the issue of right to proof. In this sense, the study here presented approaches the issues of the mechanisms on the international legal cooperation, in a world of cultural diversity, concerning the evidence in criminal proceedings, when Brazil is the claimant country; of the warranties inherent in the due process, insured by the human rights, constituting the normative standards of the cooperation; the limits imposed by the sovereignty and the public order in the legal cooperation; the admissibility of the presented evidence abroad and concerning the core of the fundamental rights (private life, intimacy etc.), from the perspective of the Brazilian legal system, as to prevent legal uncertainty and the inadmissibility of evidence. In order to demonstrate the importance of the right to proof in criminal proceedings and the need to insure even parity in the cooperation, efficacy, advocating the standardization and harmony of the legislation, so as to enable the admissibility of the presented evidence via cooperation. The research and examination of the bibliographic sources were fundamental to this thesis accomplishment.

Made available in DSpace on 2016-04-26T20:27:45Z (GMT). No. of bitstreams: 1 Jose Luiz Guimaraes Junior.pdf: 538035 bytes, checksum: 1d08c8ffea89ef4c5803a74981a744bc (MD5) Previous issue date: 2008-08-20 / The current work aims at studying the requirements which have arisen together with the Constitutional 2004 Reform for appeals to the Supreme Court which consists of showing the relevance as well as transcedency in the subject focused herein. Referred Requirement is also known as General Repercussion. Such studies are justified due to the importance of the subject regarding the profound alteration in a constitutional environment and the legal and regimental changes over them, and how the whole set of bylaws reflected in the Federal Supreme Court as well as in the extraordinary Law System. As to understand these alterations, firstly, we have to analyse the historical and conceptual aspects in the North- American system concerning its influence since the appeals to the Supreme Court genesis. Thus, we move on to the analysis of a similar institutution of remedy qualification named Relevance Allegement which was in full force between 1975 and 1988 in the Brazilian Law System. Going through the necessary historical events, we move to the inspection of different implications from the gradual adoption of law precedents until its binding effect in the current Law System and how the concepts and especificalities of Relevance Allegement, together with those of the Relevance Allegement, are necessary to the theoretical understanding of vague concept and the judicial discricionariety. At last, the procedimental issue is shown from the legislation and update of the subject concerning the Federal Supreme Court. The goal of this current work is to understand the institute which names it from the systematization of various historical, conceptual, and practical aspects able to illustrate an important convergency between the Civil Law and the Common Law traditions as well as the conjugation of these factors that contributed to the allignment precipuos purpose of the Federal Supreme Court as one of an essencial constitutional Court / O presente trabalho tem por objetivo o estudo da exigência surgida com a reforma constitucional de 2004, para o recurso extraordinário, consistente na demonstração da relevância e transcendência da matéria nele tratada. Referida exigência foi nominada como Repercussão Geral. Justificam-se os estudos pela importância de tema relacionado à essa profunda alteração de âmbito constitucional e das mudanças legais e regimentais sobrevindas, e como todo esse conjunto normativo trouxe reflexos no Supremo Tribunal Federal e no sistema processual extraordinário. Para compreensão dessas alterações, primeiramente, examina-se os aspectos históricos e conceituais do sistema norte-americano, em razão de sua influência desde a gênese do recurso extraordinário. Passa-se, então, à análise de similar instituto de qualificação recursal denominado Argüição de Relevância, que vigeu de 1975 a 1988 no sistema processual brasileiro. Percorridas as quadras históricas necessárias, passa-se ao exame das diferentes implicações decorrentes da gradual adoção dos precedentes judiciais até seu efeito vinculante no sistema processual vigente, e como os conceitos e especificidades da Argüição de Relevância, cotejados com os da Repercussão Geral, são necessários para compreensão teórica do conceito vago e da discricionariedade judicial. Por fim, coloca-se a questão procedimental a partir da legislação e da atualidade da matéria perante o Supremo Tribunal Federal. O objetivo do presente trabalho é o de compreender o instituto que o nomina, a partir da sistematização dos vários aspectos históricos, conceituais e práticos capazes de demonstrar uma importante convergência entre as tradições da civil law e da commnon law, e como a conjugação desses fatores contribuíram para o alinhamento da finalidade precípua do Supremo Tribunal Federal como a de uma Corte essencialmente constitucional

This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the forensic accountant is regulated in South Africa. Secondly, this study aims to provide a historical overview of South African legislation that addresses electronic evidence. Applicable legislation is the Electronic Communications and Transactions Act 25 of 2002, the Criminal Procedure Act 51 of 1977, the Law of Evidence Amendment Act 45 of 1988, the Civil Proceedings Evidence Act 25 of 1965 and the repealed Computer Evidence Act 57 of 1983. To determine the challenges that arise from electronic evidence, it is critical to understand how electronic evidence is classified in terms of the traditional forms of evidence. Documentary evidence, real evidence and evidence as the product of an apparatus, with specific reference to electronic evidence, is discussed for the purpose of this study. Hearsay evidence, the originality of electronic evidence, as well as the authenticity and reliability of electronic evidence hamper the admissibility of electronic evidence. The impact of legislation on the aforementioned difficulties is considered in this study. The problematic nature of electronic evidence already creates challenges during legal proceedings. The forensic accountant can follow certain steps and procedures to better the chances of the admissibility of electronic evidence. This study establishes how electronic evidence should be gathered, stored and analysed by the forensic accountant in order to be admissible legal proceedings. Lastly, this study aims to determine how the UNCITRAL model, on which the Electronic Communications and Transactions Act 25 of 2002 has been based, compares to the act (25 of 2002) itself. The legislation addressing electronic evidence in Canada and Australia is also considered. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014.

The problem of admissibility of evidence in the penal cause takes special place because not all evidence is admissible as main tool for defending one’s violated rights and legal interests.In the first chapter of final paper the conception of admissibility of evidence is revealed, the general requirements for the evidence, the rules of admissibility of evidence, peculiarities of violated procedural form of admissibility of evidence are analyzed.In the second chapter the peculiarities of admissibility of evidence are analyzed in the countries of common and civil law. In the third chapter using the practice of courts it is revealed how common rules of admissibility of evidence can be applied practically in different ways.

O presente trabalho trata da questão da Cooperação Jurídica Internacional em matéria penal e seus reflexos no direito à prova no processo penal brasileiro, nos diferentes pontos de intersecção de diversos temas contemporâneos, decorrentes da globalização da economia e da crescente demanda de segurança pública internacional. Em razão dessa tendência, vimos cada vez mais o risco de violação das garantias inerentes ao justo processo, asseguradas aos acusados em geral, no que concerne ao direito à prova. Neste sentido, o estudo que ora realizamos aborda as questões dos mecanismos de cooperação jurídica internacional, em um mundo de diversidade cultural, em matéria de prova penal, quando o Brasil é o país requerente; das garantias processuais inerentes ao justo processo, asseguradas pelos direitos humanos, que constitui o padrão normativo da cooperação; dos limites impostos pela soberania e ordem pública na cooperação jurídica; da admissibilidade da prova produzida no exterior e o respeito ao núcleo central dos direitos fundamentais (vida privada, intimidade etc.), sob a ótica do ordenamento jurídico brasileiro, de modo a evitar, insegurança jurídica e a inadmissibilidade da prova. Procurou-se demonstrar a importância do direito à prova no processo penal e a necessidade de se garantir paridade de armas na cooperação, com eficácia, propugnando-se pela normatização e harmonização das legislações, de modo a permitir a admissibilidade das provas obtidas pela via cooperacional. A pesquisa e o exame das fontes bibliográficas utilizadas foram fundamentais para a realização desta tese. / The present work is about the International Legal Cooperation regarding penal matters and the repercussions in the right to proof in the Brazilian Prosecution, upon the different intersection points of several contemporary themes from the globalization of the economy and the rising demand on international public security. As for this tendency, the risk of breach of warranties inherent in the due process is currently perceived, insured to the accused ones in general, on the issue of right to proof. In this sense, the study here presented approaches the issues of the mechanisms on the international legal cooperation, in a world of cultural diversity, concerning the evidence in criminal proceedings, when Brazil is the claimant country; of the warranties inherent in the due process, insured by the human rights, constituting the normative standards of the cooperation; the limits imposed by the sovereignty and the public order in the legal cooperation; the admissibility of the presented evidence abroad and concerning the core of the fundamental rights (private life, intimacy etc.), from the perspective of the Brazilian legal system, as to prevent legal uncertainty and the inadmissibility of evidence. In order to demonstrate the importance of the right to proof in criminal proceedings and the need to insure even parity in the cooperation, efficacy, advocating the standardization and harmony of the legislation, so as to enable the admissibility of the presented evidence via cooperation. The research and examination of the bibliographic sources were fundamental to this thesis accomplishment.

Past research has highlighted various problematic issues related to the use of the RCMP undercover operation entitled the “Mr. Big” sting. In a landmark decision, R v. Hart [2014], the Supreme Court of Canada recognized many problems with it and implemented a new admissibility test that would render confessions obtained by the undercover operation presumptively inadmissible. This research project explores the impact that this new evidentiary rule has had on cases involving “Mr. Big” confession evidence since the Hart decision (2014 to 2016). A content analysis was conducted on 16 cases that applied the new admissibility test. The case analysis revealed several important findings from cases that have applied the new admissibility test following Hart. In order to situate these findings, General Systems Theory was used to illustrate the impact that the court’s interpretation of the new evidentiary rule could have on the different components of the criminal justice system. It will be important for future research to further examine the impact of the new admissibility test in order to enhance our understanding of the influence it has had on cases involving “Mr. Big” sting confession evidence.

<p>There are several techniques and methods on how to capture data during a Live Box response in computer forensics, but the key towards these acquisitions is to keep the collected data admissible in a judicial court process. Different approaches during a Live Box examination will lead to data changes in the computer, due to the volatile nature of data stored in memory. The inevitable changes of volatile data are what cause the controversy when admitting digital evidence to court room proceedings.</p> <p>The main goal of this dissertation was to create a process model, titled Live Box Computer Preservation Response(LBCPR), that would assist in ensuing validity, reliably and accuracy of evidence in a court of law. This approach maximizes the admissibly of digital data derived from a Live Box response. </p> <p>The LBCPR was created to meet legal and technical requirements in acquiring data from a live computer. With captured Live Box computer data, investigators can further add value to their investigation when processing and analyzing the captured data set, that would have otherwise been permanently unrecoverable upon powering down the machine. By collecting the volatile data prior to conducting Dead Box forensics, there is an increased amount of information that that can be a utilized to understand the state of the machine upon collection when combined with the stored data contents. </p> <p>This study created a comparative analysis on data collection with the LBCPR method versus traditional Dead Box forensics techniques, further proving the expected results of Live Box techniques capturing volatile data. However, due to the structure of the LBCPR, there were enhanced capabilities of obtaining value from the randomization of memory dumps, because of the assistance of the collected logs in the process model. In addition, with the legal admissibility focus, there was incorporation of techniques to keep data admissible in a court of law. </p>

La recevabilité est le cœur de la procédure judiciaire. Elle permet d’étudier la pénalisation de la vie internationale. Elle semble pouvoir rendre compte de la réponse judiciaire à la rancœur internationale au regard des grands faits criminels ; quel qu’en fut le territoire de commission.Cette thèse porte sur la notion de recevabilité devant la Cour pénale internationale. Avec la création de la CPI, la justice pénale internationale prend une dimension nouvelle. La pratique de la Cour est encore récente. L’étude est le prétexte pour examiner le fonctionnement de la Cour pénale internationale. Les Etats ont tenté de limiter la capacité de recevoir de la Cour. Ils l’ont ainsi fondée sur le principe de la complémentarité. Elle supplée l’inaction ou l’action défaillante des Etats, qui ont le devoir de poursuivre les auteurs de crimes internationaux. L’article 17 du Statut de Rome énonce les exceptions permettant de déclarer une affaire recevable devant la CPI. Ainsi, la recevabilité d’une affaire ayant fait l’objet d’une enquête ne sera retenue que s’il est prouvé que les Etats n’ont pas l’intention de mener véritablement à bien les poursuites. Et, que par ailleurs, le seuil de gravité de l’affaire est atteint. Le caractère universel de la compétence de la CPI est battu en brèche par les conditions de recevabilité. On analyse la recevabilité comme une condition de compétence à juste titre, car c’est bien le manquement de l’Etat à assurer l’effectivité des poursuites qui justifie que l’affaire soit déclarée, par la Cour elle-même, recevable. Les conditions requises pour que la Cour puisse agir, force est de constater l’implication du système de recevabilité tant sur l’organisation de la Cour que sur ses rapports avec les Etats. Celles-ci ne sont pas négligeables. De fait, le système de recevabilité est amené à évoluer. Il se caractérise par sa capacité à influencer le droit interne. Ainsi, la décision de recevoir doit amener les Etats à adapter leur droit interne. La viabilité de la Cour, à long terme, dépend du maintien d’une synergie de coopération avec les juridictions nationales, des États parties et d'autres Etats. Le système de recevabilité tend à mettre en évidence des indicateurs émergents dans la pratique de la Cour pénale internationale. C’est notamment le réalignement frappant des rôles des acteurs internationaux et la relation nouvelle qui s’instaure entre les Etats et la Cour. Le système de recevabilité de la Cour tend à éroder le principe de la souveraineté de l'Etat, sans être elle-même balayée par l'opposition catégorique des Etats souverains. / Admissibility is the heart of the judicial process. It studies the criminalization of international life. It seems to account for the judicial response to the international resentment against the great criminal acts, whatever was the territory of commission.This thesis deals with the notion of admissibility before the ICC. With the creation of the ICC, International Criminal Justice is a new dimension. The practice of the Court is still new. The study is an excuse to investigate the operation of the ICC. States have tried to limit the ability to receive from the Court. They did so based on the principle of complementarity. It compensates the action or inaction of failing states, which have a duty to prosecute international crimes. Article 17 RS sets out exceptions to declare a case admissible before the ICC. Thus, the admissibility of a case which is the subject of an investigation will be accepted only, if it is shown that States did not intend genuinely to carry out prosecutions. And that furthermore, the threshold of gravity of a case is reached. The universal nature of the jurisdiction of the ICC is undermined by the conditions of admissibility. Analyzing the admissibility of competence as a condition rightly, for it is the failure of the state to ensure effective prosecution to justify that the case will be declared by the Court itself, admissible. The requirements for the Court to act, it is clear involvement of the system of admissibility as on the organization of the Court that its relationship with the United States. These are not insignificant. In fact, the system will evolve admissibility. It is characterized by its ability to influence the law. Thus, the decision to receive should encourage States to adapt their domestic law. The viability of the Court, in the long run depends on maintaining a synergy of cooperation with national courts of States Parties and other States. The system of admissibility tends to highlight indicators emerging in the practice of the International Criminal Court. This is especially striking realignment of the roles of international actors and the new relationship established between the States and the Court. The system of admissibility of the Court tends to erode the principle of state sovereignty, without itself being swept by the opposition of sovereign states.