Title: Detention of person caught committing a crime Key words: Securing, a detention, suspicious person Abstract The purpose of this theses was an analysis of valid legislation of detention of a person while committing a crime and following judicature conclusions. The detention of an individual, as one of the ensuring institutes of the criminal procedure code, is one of the most important security measure immanent to the Czech laws. This measure breaches within the law the protection of personal liberty of an individual in favor of the public authority. Therefore it is necessary to pay attention to this issue and submit its regulation to the public professional debate. The resulting legislation must always reflect the principle of minimizing interference by public authority to the personal liberty of any individual, while reflecting current societal needs. The inspiration for the elaboration of this thesis was a brief insight by the author to the application practice of public prosecutor's offices and relevant police units. This thesis is divided into five chapters which are further divided into subchapters. In the first chapter the reasons for elaboration this thesis are specified in detail. The second chapter provides a general overview of the legislation of securing institutes across the Czech law. It...

Bakgrund: Revisorer omfattas av penningtvättslagstiftningens krav och ska rapportera misstänkta transaktioner som de upptäcker till Finanspolisen. Men revisorernas rapporteringar är väldigt få. Tidigare studier visar på att bristande utbildning och kunskaper hos revisorerna kan vara en orsak till det låga rapporteringstalet. Andra aspekter som framförts är att det är svårt att hitta oegentligheter under en revision eftersom det endast är ett urval av transaktioner som granskas, samt att penningtvätt lämnar få spår i en årsredovisning.  Syfte: Syftet med studien är att ge en ökad förståelse för revisorers förutsättningar för rapportering av misstänkta transaktioner genom att undersöka hur revisorer utbildas inom penningtvättsområdet och hur revisorernas möjligheter att upptäcka penningtvätt kan se ut i verkligheten.  Metod: Jag har utfört min studie med abduktiv forskningsansats, där jag växlat mellan insamling och tolkning av både teori och empiri för att uppfylla studiens syfte. Jag har samlat min empiri genom semistrukturerade kvalitativa intervjuer med personer från revisionsfirmor och utredande myndigheter, samt att jag använt mig av ett penningtvättsfall med domar från tingsrätt och hovrätt samt årsredovisningar för de bolag som ingick i fallet. Slutsats: Den generella uppfattningen hos respondenterna från revisionsfirmor är att revisorernas utbildning inom penningtvätt är tillräcklig för att uppfylla penningtvättslagens krav. Samtidigt framkommer att det finns ett behov av mer praktisk utbildning för att ge revisorerna bättre förståelse för vad de ska leta efter för att hitta penningtvätt. Vidare framkommer att lagkravet om transaktionsgranskning bör ges mer emfas i revisorernas utbildning. Studiens rättsfallsanalys visar på att revisorernas möjligheter att upptäcka penningtvätt i det aktuella fallet var bättre avseende små bolag. Revisorns val av granskningsmetoder samt att vara observant på avvikande betalningsströmmar är viktiga faktorer som påverkar möjligheterna att upptäcka penningtvätt. / Background: Accountants are subject to money laundering legislation and has to report suspicious transactions they detect to the Financial Police. But accountants submit very few suspicious transactions reports. Previous studies indicate that this could be due to the accountants’ lacking training and knowledge. Other aspects that have been expressed are that it is difficult to find irregularities during an audit as only a selection of transactions are examined, and that money laundering leaves few traces in a financial statement.  Purpose: The purpose of this study is to increase the understanding of the accountants’ conditions for reporting suspicious transactions by examining how the accountants are trained in the money laundering field and which possibilities the accountants might have to detect money laundering in reality.  Method: I have performed this study with an abductive research approach, where I have alternated between collecting and interpreting both theory and empirical data to fulfil the purpose of the study. I have gathered my empirical data through semi-structured qualitative interviews with persons from accounting firms and investigative authorities. I have also used a money laundering case with court decisions from Crown court and Court of Appeal together with the financial statements from the limited companies that were involved in the case. Conclusions: The general perception among the respondents from the accounting firms is that the accountants’ training in the money laundering field is sufficient to fulfil the legislative requirements. At the same time it appears that more practical training is required to give the accountants a better understanding of what they should be looking for to detect money laundering. Furthermore, it appears that the legislative requirement for examining transactions should be give more emphasis in the training. The study’s analysis of a court case indicates that the accountants’ possibilities to detect money laundering in the specific case were better regarding smaller sized companies. The accountant’s choice of audit procedures and to be observant of abnormal money flows are important factors that impacts the possibilities to detect money laundering.

Salient contour detection is an important lowlevel visual process in the human visual system, and has significance towards understanding higher visual and cognitive processes. Salience detection can be investigated by examining the visual cortical response to visual input. Visual response activity in the early stages of visual processing can be approximated by a sequence of convolutions of the input scene with the difference-of-Gaussian (DoG) and the oriented Gabor filters. The filtered responses are unusually high for prominent edge locations in the image, and are uniformly similar across different natural image inputs. Furthermore, such a response follows a power law distribution. The aim of this thesis is to examine how these response properties could be utilized to the problem of salience detection. First, I identify a method to find the best threshold on the response activity (orientation energy) toward the detection of salient contours: compare the response distribution to a Gaussian distribution of equal variance. Second, I justify this comparison by providing an explanation under the framework of Suspicious Coincidence proposed by Barlow [1]. A connection is provided between perceived salience of contours and the neuronal goal of detecting suspiciousness, where salient contours are seen as affording suspicious coincidences by the visual system. Finally, the neural plausibility of such a salience detection mechanism is investigated, and the representational effciency is shown which could potentially explain why the human visual system can effortlessly detect salience.

Salient contour detection is an important lowlevel visual process in the human visual system, and has significance towards understanding higher visual and cognitive processes. Salience detection can be investigated by examining the visual cortical response to visual input. Visual response activity in the early stages of visual processing can be approximated by a sequence of convolutions of the input scene with the difference-of-Gaussian (DoG) and the oriented Gabor filters. The filtered responses are unusually high for prominent edge locations in the image, and are uniformly similar across different natural image inputs. Furthermore, such a response follows a power law distribution. The aim of this thesis is to examine how these response properties could be utilized to the problem of salience detection. First, I identify a method to find the best threshold on the response activity (orientation energy) toward the detection of salient contours: compare the response distribution to a Gaussian distribution of equal variance. Second, I justify this comparison by providing an explanation under the framework of Suspicious Coincidence proposed by Barlow [1]. A connection is provided between perceived salience of contours and the neuronal goal of detecting suspiciousness, where salient contours are seen as affording suspicious coincidences by the visual system. Finally, the neural plausibility of such a salience detection mechanism is investigated, and the representational effciency is shown which could potentially explain why the human visual system can effortlessly detect salience.

Shipping companies have a lot of difficulties to control and screen packages such as mail or different types of cargo that may contain dangerous or illegal goods. This project has the goal to enhance the supply chain security by elaborating a way to automatically detect manipulated packages. Based on image comparison, an algorithm can say whether a package shows significant doubts to be put aside for more inspection. After being coded, this algorithm is explained in this thesis. It uses an image registration method as well as a differentiation technique to detect tampered patterns from one image of package at one point of the supply chain to another image of the same package at a later stage. Results show that re-sealed packages, ripped packages or blacked labels can be detected and minor manipulations such as modifications on the barcode can be detected with a close-up of the local region. The principal goal of this project is to give recommendations on what is possible to detect and how to implement this algorithm. This work is a first step toward the use of image processing in future work for package screening.

No description available.

A proof of concept is created that demonstrates how low-cost sensors and a simple software solution can be used to proactively detect IED placement. The main goal is to detect suspicious behavior; Specifically we derive requirements that loitering, meandering, improper location and object placement shall be detected. Current methods being used to detect Improvised Explosive Devices (IEDs) are costly in terms of equipment and risk to life, and many are retroactive; IED detection occurs long after explosives are placed. A prototype system is explored with the quality attributes of being low-cost, proactive and using simple software methods. A wireless sensor network of simple sensors may alert authorities to people in the act of placing IEDs. Previous work with Crossbow Motes showed that a network of infrared motion sensors can be used to detect loitering. In this prototype nine other sensors are reverse engineered to determine their true operating specifications. Then a prototype sensor network is developed to explore which low-cost sensors can be used to detect suspicious behavior. The results indicate that five low-cost sensors are effective in detecting suspicious behavior: infrared motion, infrared distance, light, force sensors and pressure sensors meet our requirements.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Money laundering can be defined as a process of converting the proceeds of illegal activities to legitimate money or other assets, or as a process whose aim is to conceal the origin and ownership of proceeds that come from illegal activities. Its main phases are placement, layering and integration. The main sources of dirty money are drug trafficking, procuring, arms trafficking, extortion, robbery and property crimes. The aim of this thesis is the analysis of the fight against money laundering in terms of financial law and from institutional point of view, evaluation of its success and the formulation of my own opinions on the possible improvement of the system components. The first part of thesis deals with the term of money laundering, its phases and characteristics and history. The second part analyses the legislation at international, EU and national level. Attention is paid to the AML Directives and to the AML Act. Main obligations prescribed by Directives and AML Act to obliged persons are identification obligation, due diligence, preservation of information, reporting of suspicious transactions, postponement of client's order, creation of internal policies and staff training. Then follows characterization of individual authorities and institutions involved in combating money laundering....