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.

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.

Athletics has been regarded as a means of encouraging youth to build character, discipline, and develop healthy habits. However, literature has emerged that asserts athletics do not prevent deviant behaviors, but instead, influence one to commit deviant acts. As such, this research examined effects of athletics on the commission of deviant behaviors via learning and techniques of neutralization theories. Subjects for this project included 325 college students from a southern regional university. Data were generated through the use of a self-report questionnaire, which measured variables pertaining to self-reported deviant behaviors including perceptions of peer deviance, neutralizing indicators, and sports participation. The findings suggest some support for each theoretical model, differential association and techniques of neutralization. Both theoretical models were supported, in general, with learning theory having the most support. When participation in sporting activity was considered, however, the results consistently showed no effect on various types of self-reported deviant behavior.

本論文所定義之「網路群體犯罪」，不同於組織犯罪般有結構的犯罪團體，亦非為了追求共同利益而合作的共犯夥伴，而是網路使用者自發性互動行為下逐漸浮現的群體近似犯罪行為，並且普遍存在於當今各式各樣的網際網路社群，以各種不同的樣貌與形式展現。本研究以Sutherland（1978）提出之差別接觸理論與Bandura（1977）提出之社會學習理論為基礎，運用理論相關的元素與概念作為食材與食譜，以BDI代理人模式為方法來設計網路群體犯罪之模擬模式，透過動態模擬群體犯罪在不同條件下展現不同之面貌。更運用Watts（2003）主張的網路科學概念與分析方法，來分析犯罪關係網絡之特性，本研究藉由控制網路社群之使用者人數（Size）與初始犯罪率（ICR）來觀察不同組合之下所演化的網路結構差異，並從四個衡量指標：犯罪技能平均數、群聚係數、前10%使用者平均連結度、連結度小於10之比率，標示演化之網路結構的特徵。研究結果發現：1. 犯罪技能擴散的速度受到ICR高低的影響，當ICR越高的時候犯罪技能擴散的速度越快，反之，當ICR較低的時候犯罪技能擴散速度隨之減緩。2. 當ICR超越某一特定臨界值之後，使用者擁有的犯罪技能平均數與所屬社群人數成正向關係。3. ICR的高低對於群聚係數的高低有反向關係，當ICR越高則群聚係數越低，反之，當ICR越低時群聚係數越高。4. 社群使用者人數越多的情況下，群聚係數越低。5. 前10%使用者的平均連結度有隨著演化次數逐漸增加的趨勢。6. 初始犯罪率的高低與前10% 使用者的平均連結度成反比關係。7. 不論演化次數、社群人數多寡與初始犯罪率值之高低，均僅有少數犯罪者擁有高度的連結，絕大多數的使用者或犯罪者其連結度數均不高（符合power law分佈）。 / Collective crime is an emerging phenomenon along with collective intelligence in recent years. It is defined as a form of universally distributed crime originated from spontaneous interaction among community users in this paper. The issues that collective crime addresses focus on deviant or criminal behavior existing in common groups or crowds rather than traditional topics at computer crime or cybercrime. The theories, “differential association” proposed by criminologist Sutherland(1978) and “social learning” proposed by sociologist Bandura(1977), underpin the explanation of collective crime phenomena and the model design of agent-based simulation. The detection function of collective crime consists of the evolving network function based on the micro-simulation and an analysis of the function along with four indicators: average amount of crime skills, average cluster coefficient, average degree of top 10% users, and rate of users with degrees smaller than 10. The research findings are: 1. A community with higher initial crime rate (ICR) results in faster spreading of crime skills. 2. A negative relationship between the community size and the average amounts of crime skills exists, as ICR exceeds a threshold. 3. As ICR gets increasing, the average cluster coefficient gets decreasing, and vice versa. 4. The average cluster coefficient gets decreasing along with increasing community size. 5. The average degree of top 10% users gets increasing along time. 6. A negative relationship exists between ICR and the average degree of the top 10% users. 7. The distribution of the degrees of community users follows the scale-free power law distribution – whatever the network evolution times, community size and ICR are, most of the community users have fewer degrees and only few criminals have pretty high degrees relatively.

No description available.