1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...

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The demand for products continues to increase in today’s society, and to meet this demandcompanies are searching for new ways to improve the performance of their workers.Therefore, there is a constant push to develop and implement new technological solutionswithin the Industry 4.0 approach. The aim of this study is to research the different pathwaysone could take when implementing these technological solutions and what challenges itwould entail, with a focus on Artificial Intelligence (AI). This is done in collaboration withSaab Surveillance within their production division, who wishes to increase theirperformance within their white-collar environment. In this study, performance is defined andmeasured through productivity. The main indicators of productivity will, therefore, be timededicated to a task as well as the potential to improve the quality of a task. The result of thisstudy is presented with a roadmap framework where seven key areas, i.e., work processes,were discovered that could benefit from AI applications. These areas were uncovered byconducting a contextual inquiry and semi-structured interviews, and were then matched withrelevant AI applications. The discovered key areas are categorized based on a cost-benefitanalysis, with the scale of; low, medium, and high. The roadmap illustrates in which areas itcould be most beneficial to implement the suggested AI applications. Using this study, Saaband other companies can make more informed decisions on the pathways for adopting newtechnological solutions that will improve the performance of their white-collar workers.

Text in Afrikaans / Fraud is a worldwide phenomenon that is on the increase and a reason for serious concern. It is a priority crime in South Africa with serious implications both financial and socially. Fraud costs this country R150 milliard, almost three times the cost of the controversial weapon transaction. This was the goals of the researcher to determine what motivates the offender to commit fraud and how can fraud be explained in this study. A qualitative approach was followed due to the qualitative nature of the concept motivation. This resulted in a two-phase approach namely a documentary study, which was followed by interviews with experts in the field of fraud. Ten pre-sentence court reports of fraudsters were studied where after the outcome was discussed with these experts. The criminal event model served as framework for this study. Strain was incorporated as an additional component in the explanation of fraud. / Criminology / M. A. (Criminology)

Text in Afrikaans / Fraud is a worldwide phenomenon that is on the increase and a reason for serious concern. It is a priority crime in South Africa with serious implications both financial and socially. Fraud costs this country R150 milliard, almost three times the cost of the controversial weapon transaction. This was the goals of the researcher to determine what motivates the offender to commit fraud and how can fraud be explained in this study. A qualitative approach was followed due to the qualitative nature of the concept motivation. This resulted in a two-phase approach namely a documentary study, which was followed by interviews with experts in the field of fraud. Ten pre-sentence court reports of fraudsters were studied where after the outcome was discussed with these experts. The criminal event model served as framework for this study. Strain was incorporated as an additional component in the explanation of fraud. / Criminology and Security Science / M. A. (Criminology)

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013