Syftet med denna studie är att undersöka bankernas syn på internkontroll och vidare undersöka vilka mekanismer som används föratt effektivisera den interna kontrollen. Studien riktar sig på attundersöka huruvida visselblåsning används som en av demmekanismerna för att stärka förmågan med att upptäcka ochförhindra oegentligheter av ekonomisk art. Studien använder en induktiv metod för att leda insamlingen avdatamaterial. Vidare använder studien en kvalitativ metod baseradpå intervjuer med fyra olika banker där datamaterialet analyserasmed datamaterialet i kapitel två. Studien visar att det finns en positiv syn på den interna kontrollenoch visselblåsning som mekanism för att skapa en framgångsrikverksamhet. Fastän visselblåsning anses ha en kompliceradfunktion, används den fortfarande för att upptäcka och förhindraoegentligheter, såsom ekonomiska brott. Förutom visselblåsning,använder bankerna mer mekanismer för att stärka och effektiviseraden interna kontrollen. Att uppmana medarbetarna att följa lagaroch principer, utbilda medarbetarna inom olika områden samt attskapa olika arbetarsätt inom verksamheten, att genomföra interntillsyn och ständiga granskningar är en del av de mekanismer somanvänds. / The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character. The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter. The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

Made available in DSpace on 2016-04-26T20:22:14Z (GMT). No. of bitstreams: 1 Leonardo Palazzi.pdf: 1102003 bytes, checksum: 5d3fad90cd64ee52afc0d0a5437b9b2d (MD5) Previous issue date: 2013-10-25 / The purpose of this paper is to examine criminal, dogmatic and politicalcriminal statements on preventive procedural proposals regarding economic crimes, especially entrepreneur offenses, however narrowing its content. To do so, some legal procedural specificities of the preventive treatment of economic offences are addressed in a selective manner, as this is the only method that makes this paper viable. After the introduction, Chapter Two places the subject of this paper in the criminal context in which the entrepreneur crime is committed, and in view of legal omission, proposes a definition based on its characteristics. Still, on Chapter Two, it has been verified legal criminal treatment under domestic and worldwide juridical rule towards economic order, and shows the fundamental rights and guarantees that must be observed under economic criminal control. Chapter Three deals with the justification for criminal intervention and dogmatic interactions both constitutional and criminal-political, specifically of methods devised by functionalism with a view to precaution through the Criminal Law. Chapter Four, key point of this paper, rely broadly on procedural treatment towards economic crimes, seen as decisive perspective for preventive purposes of the Economic Criminal Law / A presente dissertação busca fazer a leitura das proposições criminológicas, dogmáticas e político-criminais sobre as propostas processuais preventivas quanto aos crimes econômicos, especialmente na figura dos delitos empresariais, sem deixar de delimitar o seu conteúdo. Para tanto, são abordadas de maneira seletiva e somente dessa forma seria viável a presente dissertação , algumas particularidades jurídico-processuais no tratamento preventivo dos delitos econômicos. Após a introdução do tema, o Capítulo 2 cumpriu situar o objeto de estudo no contexto criminológico em que se desenvolve o crime empresarial, propondo-se, diante da omissão legal, uma definição baseada nas suas características. Ainda no Capítulo 2, passou-se ao tratamento jurídico-penal conferido pela ordem jurídica interna e internacional à ordem econômica, bem como a demonstração dos direitos e garantias fundamentais que devem ser observados ao controle da criminalidade econômica. O Capítulo 3 trata da justificativa da intervenção penal e as interações dogmáticas, constitucionais e político-criminais contemporâneas, especificamente dos métodos desenvolvidos pelo funcionalismo, com vistas à precaução no Direito Penal. O Capítulo 4, como ponto chave da dissertação, aborda seletivamente o tratamento processual destinado à criminalidade econômica, como perspectiva decisiva para delimitação dos fins preventivos do Direito Penal Econômico

<p><strong>Problem: </strong>Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter?</p><p><strong>Syfte: </strong>Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                            </p><p><strong>Metod: </strong>Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek. <strong> </strong></p><p><strong>Slutsats: </strong>Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier.</p> / <p><strong>Research </strong><strong>issue: </strong>What measures against fraud does small businesses in the cash  industry use to discover and prevent frauds?<strong> </strong>How<strong> </strong>do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations?</p><p><strong>Purpose: </strong>The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees.</p><p><strong>Method: </strong>One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at Mälardalen University and Västerås Municipal library. <strong> </strong></p><p><strong>Conclusion: </strong>Internal control systems are one of the most important preventive measures against fraud. The businesses in this study are using some kinds of controls to detect and prevent frauds performed by employees. Often tuning of purchase, storage and sales and routines for corrections and returns are used but the most common control among the businesses consisted of the managers’ active role in the operation. All the business respondents believe that it is not the auditors’ responsibility to detect fraud performed by employees but rather believed that the responsibility to detect these kinds of crimes lies with the company. This study shows that there is no existing expectation gap between the business respondents and the auditor respondents regarding the responsibility of detecting internal fraud.</p>

Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter? Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                             Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek.   Slutsats: Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier. / Research issue: What measures against fraud does small businesses in the cash  industry use to discover and prevent frauds? How do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations? Purpose: The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees. Method: One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at Mälardalen University and Västerås Municipal library.   Conclusion: Internal control systems are one of the most important preventive measures against fraud. The businesses in this study are using some kinds of controls to detect and prevent frauds performed by employees. Often tuning of purchase, storage and sales and routines for corrections and returns are used but the most common control among the businesses consisted of the managers’ active role in the operation. All the business respondents believe that it is not the auditors’ responsibility to detect fraud performed by employees but rather believed that the responsibility to detect these kinds of crimes lies with the company. This study shows that there is no existing expectation gap between the business respondents and the auditor respondents regarding the responsibility of detecting internal fraud.

The theme of this diploma thesis is Tuzex foreign trade as a phenomenon of the time during the period of socialism in Czechoslovakia. In this work is described the structure, the way the foreign trade company works for domestic export - Tuzex, its development into 1992, with a focus on the important role of Tuzex in business in CSSR and foreign trade and its impact on the existence of a socialist society. thats all in contrast to contemporary society , where the Communist Party sharply criticized the Western way of life and its products, but on the other hand run and practise elite trade with foreign goods. 4

The study focuses on an evaluation of the anti-corruption initiatives in Botswana and their relation to Botswana’s development. An evaluation was needed to find out whether the anti-corruption initiatives were effective and whether there were a correlation between the effectiveness of the Directorate on Corruption and Economic Crimes (DCEC) and the level of development in Botswana. This study showed that, the DCEC has succeeded to low corruption in Botswana through its most successful public education mandate and debatable good governance. The DCEC has helped to enhance service delivery in the public sector through the establishment of the Anti-Corruption Units (ACUs) within the Ministries aimed at tackling corruption in-house. Consequently, a significant slight improvement was registered in both public health and education sectors. However, that improvement was still minimal to the extent that it has been hampered by the challenging working conditions of the DCEC attributable to the inadequacy of legislation, lack of manpower, shortage of required skills and slow criminal justice system as well as the debatable independence of the DCEC, evidenced by its reporting and appointing lines. This implies that the impact of the DCEC in the development of Botswana has been minimal, as the country is still devastated by socio-economic disparities especially in rural areas. / Development Studies / M.A. (Development Studies)

The study focuses on an evaluation of the anti-corruption initiatives in Botswana and their relation to Botswana’s development. An evaluation was needed to find out whether the anti-corruption initiatives were effective and whether there were a correlation between the effectiveness of the Directorate on Corruption and Economic Crimes (DCEC) and the level of development in Botswana. This study showed that, the DCEC has succeeded to low corruption in Botswana through its most successful public education mandate and debatable good governance. The DCEC has helped to enhance service delivery in the public sector through the establishment of the Anti-Corruption Units (ACUs) within the Ministries aimed at tackling corruption in-house. Consequently, a significant slight improvement was registered in both public health and education sectors. However, that improvement was still minimal to the extent that it has been hampered by the challenging working conditions of the DCEC attributable to the inadequacy of legislation, lack of manpower, shortage of required skills and slow criminal justice system as well as the debatable independence of the DCEC, evidenced by its reporting and appointing lines. This implies that the impact of the DCEC in the development of Botswana has been minimal, as the country is still devastated by socio-economic disparities especially in rural areas. / Development Studies / M.A. (Development Studies)

Made available in DSpace on 2017-07-10T18:33:33Z (GMT). No. of bitstreams: 1 Dissertacao Salete Polonia Borilli.pdf: 961192 bytes, checksum: 1481efd9b520753fbb339f4168f11673 (MD5) Previous issue date: 2005-12-05 / The objective of this work consists of an analysis of the economic crime of Paraná State through a case study developed in the Central (PCP), Feminine (PFP) and State (PEP) Penitentiaries in the city of Piraquara, based on a primary data collected from questionnaires/interviews which were applied to previously judged and condemned defendants for economic crimes. In this research, the hypothesis that the criminals migration to illegal activities was in the hope of earning more than the risks of the activity was not rejected. The option for the practice of crime of economic nature is a rational and individual one, with or without the influence of others, in face of the perception of costs and benefits such as those made by individuals in relation to others decisions of economic nature. The offenders make individual decisions when the results of criminal action fulfill their interest well or better than the collective action. The relation crime-unemployment did not prove to be so strong in this research, since the majority of the respondents were working when the practice of crime happened. The association of criminality with low level of education was confirmed; the majority of respondents have got only Educação Fundamental (first to four grades), what suggests that high levels of education and better jobs (well payment) can restrict or to retrain the criminality. We observed that more audacious criminal practices besides high levels of organization and planning are essential requisites to these tasks. The principal crime realized were: robbery deal in drugs, fraud, armed-robbery, abduction and extortion that the majority were realized by white young men from the State of Paraná, member of a religious community and having a family. The choice of the type of crime to be realized and the victims, was determined in function of material interest and possible earnings. The main personal motivation to act illegally vis-à-vis to legal was: the induction of friends, the greediness, to maintain the vice, the inconsequence and the wish of adventure, the difficult of money and the idea of easy earnings. The main factors of failure were: the informer, the police's action and their own failure; though, the failure do not refer to the punishment, but to the economic gains not reached. The research revealed that for most of respondents the illegal activity results in some degree of success and for a significant number the economic return was the expected, what justify the great number of relapsing. Finally, for the majority of them the Justice System was considered as insufficient to impede the criminal activity. / O objetivo deste trabalho consiste na análise do crime econômico no Paraná por meio de um estudo de caso nas Penitenciárias Central de Piraquara (PCP), Estadual de Piraquara (PEP) e Feminina de Piraquara (PFP), a partir de dados primários obtidos via aplicação de questionários/entrevistas a réus já julgados e condenados por crimes econômicos. Como corolário deste estudo, não se rejeitou a hipótese de que os criminosos migraram para as atividades ilegais na esperança de os ganhos esperados superassem os riscos da atividade. A opção pela prática do crime de natureza econômica é uma decisão individual tomada racionalmente, com ou sem influências de terceiros, em face da percepção de custos e benefícios, assim como os indivíduos fazem em relação a outras decisões de natureza econômica. Os criminosos agem individualmente quando os resultados da ação criminosa servem aos seus interesses tão bem, ou melhor, que a ação coletiva. A relação crime-desemprego não se constatou tão fortemente neste estudo, pois a maioria dos entrevistados estava trabalhando na época da prática do crime. A associação da criminalidade com o baixo nível de escolaridade foi confirmada, porquanto a maioria dos entrevistados possuía até o 1o grau, o que sugere que maiores níveis educacionais e melhores empregos (com maiores remunerações) podem vir a coibir e/ou tolher a criminalidade. Observou-se que práticas criminosas mais audaciosas e com maior nível de organização e planejamento fazem da educação um requisito essencial para execução de suas tarefas. Os principais crimes econômicos cometidos foram: roubo, latrocínio, tráfico de drogas, furto, estelionato, seqüestro e extorsão, concentrados na sua maioria nos homens brancos, paranaenses, jovens, tendo religião e família. A escolha do tipo de crime a ser praticado, bem como suas vítimas, foi determinado em função do interesse material e da possível renda auferida. Os fatores motivacionais que levaram o indivíduo a atuar no setor ilegal vis-à-vis o setor legal foram: a indução de "amigos", a cobiça/ambição/ganância, manter o sustento do vício, a inconseqüência e desejo de aventura, a dificuldade financeira e a idéia do ganho fácil. Os principais fatores que levaram ao insucesso foram: o dedo-duro (alcagüete), a ação da polícia e a falha própria - descuido, contudo o insucesso citado não se refere à punibilidade, e sim ao retorno econômico não alcançado. A pesquisa revelou que para a maioria dos entrevistados a atividade ilegal resultou em algum grau de sucesso e para um número significativo o retorno econômico foi o esperado, o que justifica o alto índice de reincidentes. Finalmente, o Sistema de Justiça foi considerado, pela maioria, como ineficiente para coibir a atividade criminosa.

The target of this thesis is to provide the information about the economic crime and to map the Czech legislation of chosen economic crimes. The first part deals with the concepts such as economic criminality, financial criminality and economic crimes. The second part is dedicated to the crime from the perspective of substantive law, clarifies some of the basic principles of Czech criminal law and analyses the merits of the offense in general terms. The third part is concerned with the characteristics of chosen economic crimes, gives examples from practice mediated by jurisprudence of the High Court and offers the basic statistic reviews of committed crimes from 2009 -- 2013.

Made available in DSpace on 2016-04-26T20:20:00Z (GMT). No. of bitstreams: 1 Eduardo Luiz Michelan Campana.pdf: 900128 bytes, checksum: 0df8dbf231d5bc63f908ba833e202d46 (MD5) Previous issue date: 2011-05-05 / This dissertation analyzes the constitutional economic order as a value source of Criminal Law. The research starts by analyzing the impact on the criminal systems of the different conceptions of State, checking on the features of Criminal Law in a Democratic and Social Rule-of-Law State. Analyzing constitutional criminal principles and values, constitutional theories on the criminal-juridical good, constitutional subpoenas, Economic Criminal Law and dispositions that establish the formal economic Constitution, allows for evaluation of the foundation present in the Federal Constitution of 1988 for criminal liability regarding proceedings that harm, or put in harm s ways the economic order. The supraindividual goods established by the Constitution form the social basis of the Rule-of-Law and require their enforcement and protection so as to perform social justice, including by punitive state interventions in new scopes, among which the economic order stands out. From the ruling content and meaning of the various constitutional provisions that it brings, which are in accordance with the Republic's foundations and objectives, it is particularly noticeable the relevance and axiological density of the Brazilian democratic state s economic order. The principles, foundations and objectives of the economic order reveal constitutional values of undisputable importance, a safe direction to attest its criminal value, supporting the investigation about the lack of legal protection, legitimizing the criminalization of procedures that result in social harm, besides authorizing a discussion about criminalization clauses. Constitutional foundation for legal protection of the economic order leads necessarily to the study of adequate instruments to face economic crimes, which requires an approach of Criminal Economic Law, a criminal right that involves danger or risk, resorting to open criminal types, blank criminal regulations and analogical interpretation, all of which are tools that, when adequately applied, seek to confer effectiveness to the punitive state s intervention for the protection of the economic order / O presente trabalho analisa a ordem econômica constitucional como uma fonte valorativa do Direito Penal. A investigação inicia-se com o impacto sobre o sistema punitivo das diferentes concepções de Estado, verificando-se quais as características do Direito Penal de um Estado Democrático e Social de Direito. A análise dos princípios e valores constitucionais penais, das teorias constitucionais sobre o bem jurídico-penal, dos mandados constitucionais de criminalização, dos institutos de Direito Penal Econômico e dos dispositivos que integram a Constituição econômica formal permite aquilatar o fundamento existente na Constituição Federal de 1988 para a intervenção penal com relação às condutas que lesionam ou colocam em perigo a ordem econômica. Os bens supraindividuais consagrados em nossa Lei Maior integram o núcleo social do Estado de Direito e reclamam sua promoção e proteção para a realização da justiça social, inclusive por meio da intervenção punitiva estatal em novos âmbitos, dentre os quais se destaca a ordem econômica. Do conteúdo e significado dos diversos dispositivos constitucionais que a disciplinam, os quais guardam congruência com os fundamentos e objetivos da República, avultam a relevância e a densidade axiológica da ordem econômica no Estado Democrático brasileiro. Os princípios, fundamentos e objetivos da ordem econômica revelam valores constitucionais de inegável importância, norte seguro para a aferição de sua dignidade penal, alavancando a investigação sobre o juízo de carência de tutela penal, legitimando a criminalização de condutas que a afetam com danosidade social, além de autorizarem a discussão sobre a existência de cláusulas de criminalização. A fundamentação constitucional da tutela penal da ordem econômica conduz necessariamente ao estudo do instrumental adequado para o enfrentamento da criminalidade econômica, o que demanda uma necessária abordagem do Direito Penal Econômico, um direito penal de perigo ou de risco, que se vale de tipos penais abertos, normas penais em branco e da interpretação analógica, ferramentas que, adequadamente empregadas, buscam conferir efetividade à intervenção punitiva estatal para a proteção da ordem econômica