A prova pericial tem destaque especial em nosso ordenamento jurídico denotando sua importância para o deslinde de controvérsias que exigem um conhecimento técnico especializado. Na área contábil, especificamente no contexto dos crimes previdenciários, a prova pericial tem função relevante para a materialização de crimes desta natureza. Para tanto, parte-se do princípio que, para cada tipo penal, um conjunto distinto e específico de exames periciais é necessário para sua materialização. No entanto, em 10 de março de 2008, o Supremo Tribunal Federal - STF apresentou novo entendimento doutrinário sobre o crime de apropriação indébita previdenciária (art. 168A do Código Penal brasileiro), considerando-o como material, e não como formal, conforme era o entendimento majoritário até então. Dessa forma, o propósito deste estudo é o de investigar a tese defendida de que se houver variação no próprio tipo penal, haverá também variação no conjunto dos exames periciais que comprovam sua materialidade, no caso, a variação ocorrida no conjunto de exames periciais contábeis realizados pela perícia criminal federal para materialização do crime de apropriação indébita previdenciária depois da decisão do Supremo Tribunal Federal em março de 2008. A pesquisa empírica foi realizada num total de 72 laudos contábeis emitidos pela criminalística da Polícia Federal no período de junho de 2006 a dezembro de 2010, referentes ao crime de apropriação indébita previdenciária, para verificar a natureza das provas utilizadas e o conjunto de exames periciais realizados, antes e depois da decisão do STF. Como resultado, pôde-se verificar uma quantidade ligeiramente superior de exames periciais realizados no período após a decisão do STF. Assim, se pode concluir que a decisão do STF, que modificou o entendimento deste tipo penal, considerando-o não como crime formal, mas como omissivo material, provocou alteração também no conjunto probatório desse tipo por meio dos exames periciais contábeis realizados nos laudos emitidos pela perícia criminal federal, confirmandose a tese defendida nesta pesquisa. / The forensic evidence has special prominence in our legal system denoting its importance to solve ongoing disputes that require technical expertise. In the accounting field, most specifically involving social security issues, the forensic evidence plays a relevant role to the materialization of such crimes. Thus, it is assumed that for the materialization of a distinct criminal offense is required a set of specific and distinguished forensic accounting exams. However, the doctrine and jurisprudence over the crime of social security misappropriation (Article 168A of the Brazilian Penal Code) have been affected by the Brazilian Supreme Court (STF) decision on March 10th, 2008 ruling it no longer as formal crime but a material crime. Thus, the purpose of this study is to investigate whether a change in the criminal offense type would imply a change in the set of forensic accounting exams necessary to prove its materiality, in this case social security misappropriation in the light of Brazilian Supreme Court rulings after March 10th, 2008. An empirical research was conducted using 72 forensic accounting reports involving Social Security Misappropriation Crime, which were issued by the Brazilian Federal Police Accounting Experts from June 2006 to December 2010, in order to determine whether the nature of the evidence and the set of the necessary forensic exams had been affected after STF new rulings. As a result it was noted a slightly higher number of forensic accounting exams on the subject matter after such rulings. Therefore this study, confirming the proposed thesis, lead to the conclusion that the change in the criminal offense type due to the new STF understandings on the matter have affected the total set of evidence and forensic accounting exams necessary to prove Social Security Misappropriation Crime.

This thesis focuses on the problems of the accounting fraud published in media. The first chapter describes the basic concepts of economic crime and its statistical development in the Czech Republic. The second and third chapters define the types of fraudulent action and its used methods on the theoretical basis. The fourth part creates a practical analysis of the accounting fraud. There is used the monitoring of media reports, which serve as a view of accounting manipulations.

A prova pericial tem destaque especial em nosso ordenamento jurídico denotando sua importância para o deslinde de controvérsias que exigem um conhecimento técnico especializado. Na área contábil, especificamente no contexto dos crimes previdenciários, a prova pericial tem função relevante para a materialização de crimes desta natureza. Para tanto, parte-se do princípio que, para cada tipo penal, um conjunto distinto e específico de exames periciais é necessário para sua materialização. No entanto, em 10 de março de 2008, o Supremo Tribunal Federal - STF apresentou novo entendimento doutrinário sobre o crime de apropriação indébita previdenciária (art. 168A do Código Penal brasileiro), considerando-o como material, e não como formal, conforme era o entendimento majoritário até então. Dessa forma, o propósito deste estudo é o de investigar a tese defendida de que se houver variação no próprio tipo penal, haverá também variação no conjunto dos exames periciais que comprovam sua materialidade, no caso, a variação ocorrida no conjunto de exames periciais contábeis realizados pela perícia criminal federal para materialização do crime de apropriação indébita previdenciária depois da decisão do Supremo Tribunal Federal em março de 2008. A pesquisa empírica foi realizada num total de 72 laudos contábeis emitidos pela criminalística da Polícia Federal no período de junho de 2006 a dezembro de 2010, referentes ao crime de apropriação indébita previdenciária, para verificar a natureza das provas utilizadas e o conjunto de exames periciais realizados, antes e depois da decisão do STF. Como resultado, pôde-se verificar uma quantidade ligeiramente superior de exames periciais realizados no período após a decisão do STF. Assim, se pode concluir que a decisão do STF, que modificou o entendimento deste tipo penal, considerando-o não como crime formal, mas como omissivo material, provocou alteração também no conjunto probatório desse tipo por meio dos exames periciais contábeis realizados nos laudos emitidos pela perícia criminal federal, confirmandose a tese defendida nesta pesquisa. / The forensic evidence has special prominence in our legal system denoting its importance to solve ongoing disputes that require technical expertise. In the accounting field, most specifically involving social security issues, the forensic evidence plays a relevant role to the materialization of such crimes. Thus, it is assumed that for the materialization of a distinct criminal offense is required a set of specific and distinguished forensic accounting exams. However, the doctrine and jurisprudence over the crime of social security misappropriation (Article 168A of the Brazilian Penal Code) have been affected by the Brazilian Supreme Court (STF) decision on March 10th, 2008 ruling it no longer as formal crime but a material crime. Thus, the purpose of this study is to investigate whether a change in the criminal offense type would imply a change in the set of forensic accounting exams necessary to prove its materiality, in this case social security misappropriation in the light of Brazilian Supreme Court rulings after March 10th, 2008. An empirical research was conducted using 72 forensic accounting reports involving Social Security Misappropriation Crime, which were issued by the Brazilian Federal Police Accounting Experts from June 2006 to December 2010, in order to determine whether the nature of the evidence and the set of the necessary forensic exams had been affected after STF new rulings. As a result it was noted a slightly higher number of forensic accounting exams on the subject matter after such rulings. Therefore this study, confirming the proposed thesis, lead to the conclusion that the change in the criminal offense type due to the new STF understandings on the matter have affected the total set of evidence and forensic accounting exams necessary to prove Social Security Misappropriation Crime.

Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.

Fraudulent behaviour by management has become a global problem that cuts across cultural and ideological divides. Therefore, given the high incidence and cost of fraud internationally and locally, as well as the fact that stakeholders, including shareholders, governments and non-governmental organisations, are increasing the pressure on organisations to manage unethical behaviour more effectively, it is astonishing that fraud per se has not attracted more research efforts. Enron, WorldCom and Arthur Andersen, among others, have underscored the fact that the current modes which are governing companies are not sufficient to protect investors and public interests, because it is easy for otherwise honest people to be swept along in a climate of corruption. The aim of this study was to propose a model to predict potential risk of management fraud based on the organisational climate of the organisation. An interpretative framework was used to develop a conceptual model. Analytical induction and Lawshe’s content validity ratio were applied to validate the conceptualised model. The conceptual model assumes that there are certain organisational climate factors (determinants and dimensions) within an organisation which could indicate the direction of climate within the organisation. The determinants are leadership style, managerial values, trustworthiness, and organisational values. The following dimensions were identified: level of individual autonomy, reward system of organisation, degree of open communication between employees and management, perceived individual pressure, and fairness and innovation. The conceptual model further assumes that, although employees’ acceptance and/or tolerance of unethical behaviour might be high, not all managers will engage in fraud, as the various aspects of the fraud diamond also impose a form of constraint on the organisation. The level of individual constraint as imposed by the fraud diamond is moderated by an individual’s gender, tenure, education and age, which form part of an individual’s capability and comprise the acquired traits of an individual. Apart from these biographical traits, the model includes personal traits that will also have an impact on an individual’s capability. The limitations, practical implications and recommendations for future research are also discussed. This study, not only augments fraud literature, but also contributes to industrial/organisational psychology by studying individual deviance from an organisational perspective. / Psychology / D. Phil. (Consulting psychology) : illustrated (some colored)

Economic development in Sri Lanka has relied heavily on foreign and domestic investment. Digital databases are a new and attractive area for this investment. This thesis argues that investment needs protection and this is crucial to attract future investment. The thesis therefore proposes a digital database protection mechanism with a view to attracting investment in digital databases to Sri Lanka. The research examines various existing protection measures whilst mainly focusing on the sui generis right protection which confirms the protection of qualitative and/or quantitative substantial investment in the obtaining, verification or presentation of the contents of digital databases. In digital databases, this process is carried out by computer programs which establish meaningful and useful data patterns through their data mining process, and subsequently use those patterns in Knowledge Discovery within database processes. Those processes enhance the value and/or usefulness of the data/information. Computer programs need to be protected, as this thesis proposes, by virtue of patent protection because the process carried out by computer programs is that of a technical process - an area for which patents are particularly suitable for the purpose of protecting. All intellectual property concepts under the existing mechanisms address the issue of investment in databases in different ways. These include Copyright, Contract, Unfair Competition law and Misappropriation and Sui generis right protection. Since the primary objective of the thesis is to introduce a protection system for encouraging qualitative and quantitative investment in digital databases in Sri Lanka, this thesis suggests a set of mechanisms and rights which comprises of existing intellectual protection mechanisms for databases. The ultimate goal of the proposed protection mechanisms and rights is to improve the laws pertaining to the protection of digital databases in Sri Lanka in order to attract investment, to protect the rights and duties of the digital database users and owners/authors and, eventually, to bring positive economic effects to the country. Since digital database protection is a new concept in the Sri Lankan legal context, this research will provide guidelines for policy-makers, judges and lawyers in Sri Lanka and throughout the South Asian region.

Depuis l’arrivée de la psychologie dans les universités québécoises en 1872, la psychologie n’a cessé d’évoluer. Alors qu’autrefois aucune loi ne régissait la pratique de la psychothérapie et l’usage du titre de psychothérapeute, le gouvernement du Québec a adopté en 2009, le projet de loi 21. Ce mémoire retrace l’histoire de la psychologie au Québec ainsi que l’histoire de l’Ordre des psychologues du Québec en portant une attention particulière aux changements légaux concernant la règlementation de la pratique de la psychothérapie et l’usage de titres réservés. Afin de dresser un portrait de la psychothérapie au Québec deux ans après l’adoption de la Loi 28 (mieux connue sous le nom de projet de loi 21), trois banques de données de l’Ordre des psychologues ont été utilisées ( 1) «Membres», 2) «Psychothérapeutes» et 3) «Signalement psychothérapie»). De ces trois banques de données, deux sont construites à partir de formulaires remplis par les psychologues et psychothérapeutes. Des 8509 psychologues, 870 psychothérapeutes, et 524 dossiers de pratique illégale (usurpation de titres professionnels et/ou pratique illégale de la psychothérapie) inclus dans l’étude, des différences statistiquement significatives ont été remarquées pour ce qui est du sexe, de l’âge et de la langue maternelle. Toutefois, l’effet de taille était petit. Les différences les plus importantes étaient observables au niveau de la scolarité et de l’exercice de la psychothérapie. Les dispositions de la Loi modifiant le Code des professions et d’autres dispositions législatives dans le domaine de la santé mentale et des relations humaines n’étant en vigueur que depuis deux ans, il serait intéressant de suivre l’évolution de la psychothérapie et de la pratique illégale de la psychothérapie au Québec dans les prochaines années. / Since its first appearance in Quebec universities in 1872, the field of psychology in the province of Quebec has not stopped evolving. While there were previously no laws regulating both the practice of psychotherapy and the use of the title of Psychotherapist, the government of Quebec introduced a new law in 2009: Bill 21. The present thesis draws a historical portrait of the field of psychology in the province of Quebec as well as the history of l’Ordre des psychologues du Québec placing a particular focus on the legal changes affecting the practice of psychotherapy as well as the use of reserved titles. The Ordre des psychologues du Québec’s databases were used to paint a picture of psychotherapy in Quebec two years after the adoption of the Law 28 (better known as Bill 21). Out of the three databases that were used, two of them consisted of forms filled out by Psychologists and Psychotherapists. Of the 8509 Psychologists, 870 Psychotherapists, and 524 cases of illegal practice (consisting of the illegal use of professional titles and/or the illegal practice of psychotherapy) included in this study, statistically significant differences were found in terms of sex, age and language. However, the size effect was small, suggesting that the differences were of limited clinical significance. Significant differences were observed in terms of education and the practice of psychotherapy. Because the provisions of the Loi modifiant le Code des professions et d’autres dispositions législatives dans le domaine de la santé mentale et des relations humaines have only been in effect for two years, it will be interesting to follow the evolution of psychotherapy as well as the illegal practice of psychotherapy in Quebec in the upcoming years.

The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation and each of the occupational fraud types. A quantitative, cross-sectional study using secondary data from the ACFE Report to the Nations on Occupational Fraud and Abuse database, was conducted to examine the relationship between strain, negative emotionality, and occupational fraud crimes. To examine this relationship, a sample of 2,910 cases were tested using nominal regression, logistic regression, and Pearson correlation. The results indicated that strain is significantly related to asset misappropriation and financial statement frauds. The results also showed that work-related motivation is significantly related to financial statement frauds. Scholars and practitioners should focus on agendas related to strain, work-related motivation, and financial statement frauds. Fewer fraud losses will positively impact society through increased employment opportunities, additional tax revenues for all levels of government, and increased cash flows for investors.

Fraudulent behaviour by management has become a global problem that cuts across cultural and ideological divides. Therefore, given the high incidence and cost of fraud internationally and locally, as well as the fact that stakeholders, including shareholders, governments and non-governmental organisations, are increasing the pressure on organisations to manage unethical behaviour more effectively, it is astonishing that fraud per se has not attracted more research efforts. Enron, WorldCom and Arthur Andersen, among others, have underscored the fact that the current modes which are governing companies are not sufficient to protect investors and public interests, because it is easy for otherwise honest people to be swept along in a climate of corruption. The aim of this study was to propose a model to predict potential risk of management fraud based on the organisational climate of the organisation. An interpretative framework was used to develop a conceptual model. Analytical induction and Lawshe’s content validity ratio were applied to validate the conceptualised model. The conceptual model assumes that there are certain organisational climate factors (determinants and dimensions) within an organisation which could indicate the direction of climate within the organisation. The determinants are leadership style, managerial values, trustworthiness, and organisational values. The following dimensions were identified: level of individual autonomy, reward system of organisation, degree of open communication between employees and management, perceived individual pressure, and fairness and innovation. The conceptual model further assumes that, although employees’ acceptance and/or tolerance of unethical behaviour might be high, not all managers will engage in fraud, as the various aspects of the fraud diamond also impose a form of constraint on the organisation. The level of individual constraint as imposed by the fraud diamond is moderated by an individual’s gender, tenure, education and age, which form part of an individual’s capability and comprise the acquired traits of an individual. Apart from these biographical traits, the model includes personal traits that will also have an impact on an individual’s capability. The limitations, practical implications and recommendations for future research are also discussed. This study, not only augments fraud literature, but also contributes to industrial/organisational psychology by studying individual deviance from an organisational perspective. / Psychology / D. Phil. (Consulting psychology)

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.