Made available in DSpace on 2014-06-12T15:58:17Z (GMT). No. of bitstreams: 2 arquivo3375_1.pdf: 2273716 bytes, checksum: f24a2e926d58fe82c79cef46471ae255 (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2010 / O crescimento da indústria da anúncios online tem criado diversas novas oportunidades em termos de negócios na Internet, tais como conhecimento de marca e comércio online. Neste ambiente de negócio, métricas como visualizações de página, submissões de formulários, cliques, downloads e compras têm o objetivo de originar transações financeiras entre anunciantes, redes de anúncios e publicadores de anúncios. Uma vez que estas ações baseadas na web possuem impacto financeiro, criminosos se sentiram motivados a buscarem a obtenção de vantagens por meio da utilização destas novas oportunidades para gerar divisas de maneira ilícita e ilegítima, através da realização de fraudes contra cada um destes participantes. Esta pesquisa discute diversas formas de anúncios, fraudes e formas para combater e prevenir estas fraudes existentes no mercado de anúncios online, além de propor uma nova abordagem para combater o problema da click fraud em sistemas de pagamento por clique (PPC). Ao invés de adotar a abordagem comum de filtrar cliques fraudulentos após a ocorrência dos mesmos, esta pesquisa considera uma abordagem de prevenção, que aceita apenas cliques legítimos através de um processo de validação de cliques em duas camadas, denominada abordagem C2FAC2A. A primeira camada de verificação ocorre através da realização de um teste do tipo CAPTCHA, que distingue usuários reais de programas automatizados e, a segunda, através da autenticação de clientes por meio da verificação da legitimidade dos usuários através da utilização de cache cookies

D.Litt. et Phil. (Philosophy) / With unsettling regularity the media reports about people from previously advantaged communities who commit acts of fraud in the workplace. From the above the following question arose. "Why do people from previously advantaged communities commit acts of fraud?" To try and kind an answer to this question interviews were conducted with people from previously advantaged communities to try and determine why they broke the law in this fashion. Two themes of note emerged from the transcribed interviews namely, motivation and justification with their subsequent categories and subcategories. The need to address this escalating problem is of paramount importance. The question now arises, "Which approach will be most suitable to address this problem?" Much research has centred upon managing the consequences of fraud rather than preventing it. This study proposes an approach that would prevent acts of fraud occurring in the workplace, rather than managing the consequences thereof. An educational approach is proposed to try and help prevent the escalation of such criminal acts. One can ask why an educational approach is proposed when the tusk of the educator lies basically within the academic sphere of the child's development only? The literature study undertaken for this research yielded a number of reasons as to why an educational approach may be the answer.

(Summary) The main goal of this Master's degree thesis is to thoroughly describe the components of four criminal offences - fraud, insurence fraud, credit fraud and grant fraud pursuant to sections 209, 210, 211 and 212 of Criminal Code, No. 40/2009 Coll. These four criminal offences are classified as crimes against property. This Master's degree thesis deals with constituent elements of the above mentioned criminal offences. The author was focusing predominantly on the actus reus, mens rea, physical and mental elements of these criminal offences. But the thesis isn't confined only to mere description of those elements. The author is also analyzing and describing some of the most important and significant judicial desicions, which relate to this topic. The majority of these judicial decisions was made by the Supreme Court of the Czech republic. In this thesis, the author also deals with the possibility of simultaneity of above mentioned crimes with some of the selected crimes. In the chapter dealing with insurance fraud there is a subchapter which briefly characterizes the main instruments which are used by insurance companies in order to prevent perpetration of insurance fraud. These instruments are very diverese and various - for example, insurance companies are usually using special fraud...

LL.D. / Please refer to full text to view abstract

Magister Legum - LLM

The goal of this diploma thesis "Aggressive earnings management in publicly traded companies and its impact on share prices" is to connect an interesting topic of earnings management, which is part of a wider group -- financial fraud, with specific impact on the capital market. This thesis includes identification and quantification of the impact on a well known case of corporate fraud -- Enron. First part of the thesis describes and discusses the topic earnings management including its definition, motivation, tests, connected risk and legislation. Second part discusses share valuation techniques -- relative and absolute methods, which will be used in the last part. Last part of the thesis, using the well known case of earnings management -- Enron, quantifies the extent of earnings management, its impact on share prices and total damages caused to investors.

Current aspects of the fraud crime under section 209 criminal code of the Czech republic Abstract The author deals with theoretical and practical issues related to the fraud crime, which is one of the enriching property crimes. After the theft and damage to a thing of another, fraud has been the third most frequently committed property crime in the Czech Republic. Except of its topicality, the reason for choosing the topic of the Master's thesis is mainly the considerable variability of this crime. Law enforcement authorities encounter different modes of committing (modus operandi) this crime in practice. The presented work describes the historic developmental tendencies of codification of fraud and then looks into the individual changes (amendments) of criminal code in the Czech Republic related to fraud crime. Furthermore, there is a detailed analysis of fraud crime under section 209 of the Criminal Code and the interpretation of selected legal features. For this purpose it was mainly drawn from current precedens (case law) that significant influences the practice of law enforcement authorities. The author of the thesis subsequently presents a concept of obvious carelessness that could easily avoid by the injured person. The concept is applicable in legal qualification of the act. In adition the mentioned...

Children are negatively affected by parental incarceration, and peoples’ discretion in sentencing determines for how long parents are taken away from their children. Although federal laws explicitly state that people should not consider family responsibilities and defendant gender when sentencing, psychological theory and research suggests that people might be sensitive to defendants’ gender and the age of their children. The novel question is whether child age influences sentencing decisions. To test these effects, the age of the defendant’s child and defendant gender were manipulated in two experiments – in a 3-sentence vignette in Study 1 and a presentence investigation report in Study 2. Study 1 tested a 2 (gender: man, woman) X 8 (age of child: 6-months, 1-year, 3-years, 5-years, 8-years, 13-years, 15-years, no child) between- subjects design, and Study 2 tested a 2 (defendant gender: man, woman) X 3 (no child, 1-year- old, 13-year-old) design. Participants in both studies were adults in the United States recruited from Amazon Mechanical Turk, n = 461 in Study 1 and n = 362 in Study 2.Results revealed that in Study 1, defendants with a 1-year-old received less prison time than defendants with a 13-year-old; defendants with a 1-year-old received less prison time than defendants with no children; and defendants with a 13-year-old and defendants with no children received similar prison times. Contrary to prior work, women did not receive more lenient sentences than did men. As in Study 1, Study 2 found that men and women received similar prison times. Thus, results from both studies suggest that perhaps people are becoming more egalitarian in their sentencing decisions for men and women, and thus, are not influenced by traditional gender rolesResults from Study 2 revealed that defendants with a 1-year-old child received similar sentences to defendants with a 13-year-old child. Further, defendants without children received similar sentences to defendants with children. Thus, Study 1 and Study 2 found inconsistent results of whether child age influenced sentencing decisions. Therefore, results from both studies suggests that child age might influence sentencing decisions when little information is given. However, when more information is given (e.g., criminal history and details about the crime), child age does not influence sentencing decisions.Another important component of the present research was to determine why people might sentence defendants differently based on child age and defendant gender. Results from Study 2 revealed that people’s general concern for the child did not mediate the relationship between child age and prison time, and perceptions of the defendant’s moral character did not mediate the relationship between parental status and prison time. However, people’s general concern for the child and defendants’ moral character predicted prison time for the defendant, suggesting that people are influenced by their concern for the child and their perceptions of the defendants’ moral character when making sentencing decisions. Considering the defendant’s moral character when sentencing is a biased decision that impacts defendants’ outcomes, creating a disparity between defendants who are perceived to be more moral than others. However, considering the concern of the child when making sentencing decisions is desirable because children of parents who offend are less likely to be separated from their parents, thus protecting them from a whole host of negative outcomes (e.g., future delinquency, internalizing and externalizing problems).

No description available.

Evidence gathered from major fraud investigations over the last decade has revealed that auditors in these cases failed to attend to fraud red flags within the substantive testing evidence. Research in psychology regarding inattentional blindness (IB) provides a theoretical framework for explaining why auditors may be prone to missing fraud red flags. This study examines the presence of IB during the performance of substantive testing and proposes two distinct interventions. Each intervention is predicted to improve auditor fraud detection. In a scenario involving fraudulent revenue transactions, findings show that a slight modification to the standard audit procedures significantly improves an auditor’s detection of red flags indicative of fraud. A second intervention involving the performance of a strategic reasoning task did not yield significant results. Overall, the results suggest that audit firms should consider making a cost effective adjustment to their standard audit program to improve fraud detection.