Magister Legum - LLM (Mercantile and Labour Law) / Traditional Knowledge (TK) has previously been considered a 'subject' in the public domain, unworthy of legal protection. However, the last few decades have witnessed increased discussions on the need to protect the knowledge of indigenous peoples for their economic sustenance, the conservation of biodiversity and modern scientific innovation. Questions remain as to how TK can best be protected through existing, adapted or sui generis legal frameworks. Based on an examination of the formal knowledge-protection mechanisms (i.e. the existing intellectual property system), this mini-thesis contends that these existing systems are inadequate for protecting TK. As a matter of fact, they serve as veritable platforms for incidences of biopiracy. It further argues that the many international initiatives designed to protect TK have so far failed owing to inherent shortcomings embedded in them. Furthermore, a comparative assessment of several national initiatives (in New Zealand, South Africa and Kenya) supports an understanding that several domestic efforts to protect TK have been rendered ineffective due to the insurmountable challenge of dealing with the international violations of local TK rights. It is therefore important that on-going international negotiations for the protection of TK, including the negotiations within the World Intellectual Property Organisation's Intergovernmental Committee on Intellectual Property and Genetic Resources, Traditional Knowledge and Folklore (IGC), do not adopt similar approaches to those employed in previous initiatives if TK must be efficiently and effectively protected. This mini-thesis concludes that indigenous peoples possess peculiar protection mechanisms for their TK within the ambit of their customary legal systems and that these indigenous mechanisms are the required anchors for effective global protections.

This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.

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Made available in DSpace on 2016-04-26T20:29:58Z (GMT). No. of bitstreams: 1 Cicero Marcos Lima Lana.pdf: 634808 bytes, checksum: 8cb57b1bd63b4203cd2fb87f71cd2cb2 (MD5) Previous issue date: 2009-11-10 / The present work will deal with the correct classification of the crime of misappropriation of social security taxes and its consequences; in the truth, a new classification for this crime will be proposal, as being material. The necessity of previous exhaustion of the administrative sphere for configuration of the crime will be boarded; the work will treat, also, of the consequence that this classification as material brings for definition of the criminal type and instauration of the criminal persecution; the new decisions of the Courts will be detailed, giving themselves special relief for the alteration of the positioning of the Supreme Federal Court / O presente trabalho tratará da correta classificação do crime de apropriação indébita previdenciária e suas conseqüências; na verdade, será proposta uma nova classificação para este crime, como sendo material. Será abordada a necessidade de prévio esgotamento da esfera administrativa para configuração do crime; o trabalho tratará, também, da conseqüência que esta classificação como material traz para definição do tipo penal e para instauração da persecução penal; serão detalhadas as novas decisões dos Tribunais, dando-se especial relevo para a alteração do posicionamento do Supremo Tribunal Federal

Submitted by Álan Teixeira de Oliveira (alan.forensic@gmail.com) on 2012-11-02T20:20:39Z No. of bitstreams: 1 DISSERTAÇÃO FINAL (Álan - 010952002).pdf: 1558396 bytes, checksum: 1650de89b0f3b857855655548d62263b (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2012-11-05T16:05:34Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO FINAL (Álan - 010952002).pdf: 1558396 bytes, checksum: 1650de89b0f3b857855655548d62263b (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-06T12:46:59Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO FINAL (Álan - 010952002).pdf: 1558396 bytes, checksum: 1650de89b0f3b857855655548d62263b (MD5) / Made available in DSpace on 2012-11-06T12:47:20Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO FINAL (Álan - 010952002).pdf: 1558396 bytes, checksum: 1650de89b0f3b857855655548d62263b (MD5) Previous issue date: 2012-08-31 / No decorrer dos últimos anos vêm ocorrendo uma demanda crescente da utilização de serviços periciais nos mais diversos campos. No campo contábil, especificamente no contexto dos crimes previdenciários, a gama de serviços periciais contábeis prestados às lides forenses aumenta a cada dia que passa. Este estudo trata da perícia contábil como meio de prova para materialização do crime de apropriação indébita previdenciária. O desenvolvimento do tema foi efetuado a partir da pesquisa efetuada por Oliveira (2012), que comprovou a relação existente entre tipo penal e a prova pericial contábil, bem como de interpretações da legislação pertinente, no caso, a Constituição da República Federativa do Brasil, Código Penal, Código do Processo Penal e Normas Brasileiras de Contabilidade aplicáveis à perícia. Esta dissertação teve por objetivo a proposição de metodologia para realização de exames periciais que visam a comprovação do cometimento do crime de apropriação indébita previdenciária. A pesquisa empírica foi realizada num total de 79 laudos contábeis emitidos pela criminalística da Polícia Federal no período de junho de 2006 a junho de 2011, envolvendo os exames periciais sobre o crime de apropriação indébita previdenciária, para verificar a natureza das provas utilizadas nestes exames, e, por conseguinte, reunir o conjunto probatório utilizado. Como resultado da pesquisa realizada, foi apresentada uma metodologia para realização de exames periciais contendo o conjunto probatório considerado essencial para a materialização do crime de apropriação indébita previdenciária. / Over the last few years have been experiencing a growing demand the use of expert services in various fields. In the accounting field, specifically in the context of social security crimes, the range of forensic accounting services provided to forensic labors increases with each passing day. This study deals with accounting expertise as evidence for materialization the crime of social security misappropriation. The development of the theme was made based on the research conducted by Oliveira (2012), who proved the link between a distinct criminal offense and its set of specific and distinguished forensic accounting exams, as well as from interpretations of the relevant legislation in the case, the Constitution of the Federative Republic of Brazil, the Criminal Code, the Criminal Procedure Code and Brazilian Accounting Standards applied to forensic accounting. Thus, the purpose of this study aimed to propose a methodology for conducting forensic accounting exams aimed at materializing the crime of social security misappropriation. An empirical research was conducted using 79 forensic accounting reports involving Social Security Misappropriation Crime, which were issued by the Brazilian Federal Police Accounting Experts from June 2006 to June 2011, in order to determine the nature of the evidence used in these reports, and therefore the set of probing forensic accounting exams. As a result of the survey it was presented methodology for conducting forensic accounting exams including a total set of evidence considered essential for the materialization of the social security misappropriation crime.

The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.

RÉSUMÉ FRANÇAIS Ce mémoire fait l’étude du régime de prévention et de sanction des conflits possibles entre les intérêts de la municipalité d’une part et de ceux de ses élus de l’autre. L’objet de recherche est abordé selon une approche historique et éthique basée sur le régime juridique actuel. Le mémoire est divisé en 3 chapitres : (1) la notion de conflit d’intérêts ; (2) le cadre juridique à la base du régime de sanction des conflits d’intérêts et (3) celui sur le régime de prévention des conflits d’intérêts dans le domaine municipal. Le chapitre préliminaire situe l’objet de recherche à l’intérieur des grandes tendances de la recherche juridique sur la question et présente un cadre de réflexion sur la notion de conflit d’intérêts. L’examen des conflits d’intérêts repose avant tout sur un questionnement et sur un jugement de nature subjective : ce qui a été considéré comme un conflit d’intérêts autrefois ne l’est pas nécessairement de nos jours et ce, en dépit du fait que le cadre juridique évolue aussi dans le temps. On ne peut donc pas dégager avec exactitude et pour toujours ce qui constitue un conflit d’intérêts de ce qui n’en constitue pas un. Le chapitre premier est divisé en 4 sections. On y traite notamment de la règle relative à l’interdiction pour un élu municipal de contracter avec la municipalité. On y démontre que l’origine de cette règle remonte aux premières lois municipales du XIXe siècle et que cette dernière a subi assez peu de modifications au fil des ans. La troisième section porte sur les cas de malversation, d’abus de confiance et les autres inconduites prohibées par la Loi sur les élections et référendums dans les municipalités (L.R.Q. c. E-2.2). Une quatrième section sur les accusations criminelles d’abus de confiance et de corruption vient clore le premier chapitre. Chacune de ces sections est abordée notamment en faisant l’historique des dispositions législatives en cause ainsi qu’en faisant certains parallèles avec la législation des autres provinces canadiennes. Le chapitre 2 sur le régime de prévention des conflits d’intérêts est divisé en 4 parties. La première section porte sur l’obligation pour un élu de déclarer annuellement ses intérêts pécuniaires. Cette obligation n’est pas unique au Québec puisqu’elle est présente dans quelques législations provinciales canadiennes. La deuxième section porte sur l’obligation pour cet élu de dénoncer verbalement son intérêt dans une question abordée par le conseil municipal réuni en séance ou en comité. Là encore, l’origine de cette approche préventive est fort ancienne et a longtemps été considéré comme le seul moyen de dénoncer son intérêt sans subir les sanctions prévues par la loi. Une troisième section s’intéresse au cadre juridique entourant les soumissions publiques et qui vise à éliminer toute situation possible de favoritisme ou de patronage. Une quatrième section aborde la question des codes d’éthique et de leur utilité ainsi que les développements récents sur cette question avec le dépôt en 2009 du rapport du Groupe de travail sur l’éthique dans le milieu municipal. Une conclusion vient clore le mémoire en présentant une synthèse de l’étude assortie de commentaires personnels sur les conclusions du Groupe de travail précité. / ENGLISH SUMMARY The objective of this master’s paper is to review the system of prevention and sanctions in the area of possible conflicts between, on the one part, the interests of the municipality and on the other, that of the elected officials. The research approach to the subject is both historical and ethical and is based on the existing legal system. The study is divided into three (3) chapters: (1) the concept of conflict of interest (2) the legal basis of the system of sanctions for conflicts of interest (3) the system of prevention of conflicts of interest in the municipal field. The preliminary chapter sets the research subject within the broader field of legal research on the question and presents a framework of thought on the notion of conflicts of interest. The examination of the concept of conflicts of interests begins by the questioning and making of subjective judgments: what has in the past been considered as a conflict of interest is no longer seen the same way today and this despite the fact that the legal system also evolves with the times. We cannot therefore identify permanently and with precision that which constitutes a conflict of interest and that which does not. It depends on the facts and the circumstances in each case. Chapter 1 is divided into 4 sections. We will review in particular the rules relating to the prohibition against an elected official contracting with the municipality. We will show that the rule takes its origin in the first legislation relating to municipalities dating back to the 19th century and that these rules have not been greatly modified since. The third section deals with misappropriation breach of trust and other misconduct prohibited by la An Act respecting Elections and Referendums in Municipalities (L.R.Q. c. E-2.2). A fourth section dealing with criminal charges for breach of trust and corruption brings the first chapter to an end. In each one of these sections we review the history of the legislation in question and by making certain comparisons with legislation in other provinces. Chapter 2 dealing with the system of prevention of conflicts of interest is divided into four (4) parts. The first section deals with the elected official’s obligation to make an annual declaration of pecuniary interests. This obligation is not unique to Quebec; it is also found in legislation in other Canadian provinces. The second section covers the obligation of an elected official to declare his or her interest in any question that is under study by council either in full session or in committee. Here again the origin of this preventative approach is quite ancient and has long been considered as the only means of declaring one’s interest without having to face the consequences provided at law. A third section deals with the legal system covering public tenders. This system is not only meant to insure healthy competition but also to eliminate any possible situation of favouritism or patronage that an elected official might be tempted to pass on to a supporter. A fourth section explores the matter of Codes of Ethics and their usefulness as well as recent developments in the area following on the tabling of the report in 2009 of the Groupe de travail sur l’éthique dans le milieu municipal. The conclusion presents a summary of the study including personal comments on the conclusions of the said study group.

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The thesis investigates the concept of trademark dilution under international and regional trademark law, and under the laws of selected jurisdictions; namely, the United States of America, Germany, the United Kingdom and the Republic of South Africa. The investigation includes measures undertaken to prohibit the internet-based dilution of famous marks through the registration of confusingly similar domain names. It is noted that dilution is imprecisely formulated under international trademark treaty law. In fact, the term "dilution" does not appear in international trademark treaties. To fill the gap of international trademark treaties, various policy initiatives, or `soft law' have been developed, which to some extent clarify both the concept of dilution, the type of mark protected from dilution, and the scope of such protection. The problem is that the policy initiatives are non-binding on States, so that different States have adopted different common law and statutory approaches to the protection of marks against dilution. This is demonstrated, for example, by the fact that the European Union and its Member States provide protection from dilution to "marks with a reputation", while the United States of America provides such protection only to "famous" marks, and the Republic of South Africa protects "marks which are well-known in the Republic" from dilution. The thesis analyses the protection granted in these jurisdictions, to determine the similarities and differences of approach, and to make appropriate law reform proposals to achieve uniformity of protection. In the final analysis, it is concluded that the burden of enforcing dilution provisions rest on the judiciary. This being so, the judiciary is urged to engage in a balancing exercise in deciding dilution cases. The courts should recognize that dilution provisions are powerful tools at the disposal of owners of trademarks with advertising value. At the same time, the courts should be steadfast in ensuring that protection from dilution does not stultify freedom of trade, or create absolute monopolies or a form of copyright in a trademark. / Jurisprudence / LL.D.

The thesis investigates the concept of trademark dilution under international and regional trademark law, and under the laws of selected jurisdictions; namely, the United States of America, Germany, the United Kingdom and the Republic of South Africa. The investigation includes measures undertaken to prohibit the internet-based dilution of famous marks through the registration of confusingly similar domain names. It is noted that dilution is imprecisely formulated under international trademark treaty law. In fact, the term "dilution" does not appear in international trademark treaties. To fill the gap of international trademark treaties, various policy initiatives, or `soft law' have been developed, which to some extent clarify both the concept of dilution, the type of mark protected from dilution, and the scope of such protection. The problem is that the policy initiatives are non-binding on States, so that different States have adopted different common law and statutory approaches to the protection of marks against dilution. This is demonstrated, for example, by the fact that the European Union and its Member States provide protection from dilution to "marks with a reputation", while the United States of America provides such protection only to "famous" marks, and the Republic of South Africa protects "marks which are well-known in the Republic" from dilution. The thesis analyses the protection granted in these jurisdictions, to determine the similarities and differences of approach, and to make appropriate law reform proposals to achieve uniformity of protection. In the final analysis, it is concluded that the burden of enforcing dilution provisions rest on the judiciary. This being so, the judiciary is urged to engage in a balancing exercise in deciding dilution cases. The courts should recognize that dilution provisions are powerful tools at the disposal of owners of trademarks with advertising value. At the same time, the courts should be steadfast in ensuring that protection from dilution does not stultify freedom of trade, or create absolute monopolies or a form of copyright in a trademark. / Jurisprudence / LL.D.