The thesis describes the internal control system of a company in relation to internal audit. It also describes various types of fraudulent acts and analyzes several research papers focused on this topic. Furthermore, the thesis shows relations of these issues to white-collar crime, employment law, criminology and the psychology of offenders.

The thesis portrays the British white-collar worker in relation to four domains of analysis: the workplace, the trade union, the class system, and political life. Its empirical findings derive from in-depth interviews with 134 "staff employees of Midland Products", a large manufacturing corporation in Nottingham. At Midland, the broad evocation "the rise of white-collar work" obscures the cleavage in non-manual job types between light clerical positions and better-paid, highly-ranked, and supervisory positions. It also obscures a cleavage among the staff employees between women, who are more satisfied at work and less interested in promotion, and men, who are relatively dissatisfied and more ambitious. Moreover, men dominate the better, and women the most junior and poorest-paid jobs at the company. Nevertheless, women are much less likely than men voluntarily to affiliate with trade unions. Women are also more hostile to the power unions hold in British society. Midland's modal trade unionist is male, order, suggestively more senior in the hierarchy, but unlikely to subscribe to unionism's high principles. The staff employees are sharply divided by class identity; just 52% self-classifying as middle class. "Many believe themselves, and on the conventional measure are, upwardly mobile. But a middle or working class identity is a poor guide to staff employee views on workplace and social issues. Nor does it reflect the profound occupational inequalities they experience at the company. Most staff employees identify with and vote for the Conservative party. The Tory coalition includes virtually all those raised in Conservative homes, together with many raised by Liberals and Labourites. Inter-party migration is especially common among the sons and daughters of manually-employed Labourites who are subjectively mobile. Yet 30% of Midland's staff employees are Labourites, which is an important barrier to the normative coherence of the stratum. Owing primarily to the growth of non-manual Labourites, the outlook is for even more fragmentation in Britain's new middle class. Coupled with analogous changes in the industrial working class, the power of "the class dynamic" may be much attenuated in the 1980s. / Arts, Faculty of / Political Science, Department of / Graduate

La mondialisation des échanges, générant un accroissement des volumes de transactions financières, a été accompagnée par une mondialisation des activités criminelles. Les techniques de blanchiment se sont adaptées à cette réalité économique. La lutte anti-blanchiment est intrinsèquement un sujet complexe qui a mobilisé une volonté d’architecture ouverte entre les acteurs publics et une interdépendance entre les régulateurs et les institutions financières. Son objectif est de viser l’action des organisations criminelles transnationales qui ont su tirer profit de la congruence entre la sophistication financière et l’ère du numérique. La réglementation de ces dernières années, concernant la lutte anti-blanchiment d’argent et lutte contre le financement du terrorisme, a mis en relief l’émergence du droit souple avec, parallèlement, un changement paradigmatique pour les institutions financières qui se retrouvent désormais à appliquer des normes restrictives émanant du législateur et d’appliquer des normes de contrainte, ou incitatives, provenant de différentes autorités de régulation, générant parfois une perception de superposition réglementaire. Insérées dans le dispositif mondial de lutte anti blanchiment, les institutions financières doivent s’adapter cette inflation réglementaire qui persiste depuis plusieurs années. Ce changement de texture normative se caractérise par une combinaison de ces différents droits dont le mouvement ne cesse de se prolonger avec le droit de la régulation bancaire et financière. Ce droit de la régulation bancaire et financière invite les institutions financières à adopter une certaine élasticité dans la mise en place des dispositifs de conformité permettant la mise en oeuvre d’outils systémiques face à une complexité endémique de la délinquance financière. La mondialisation de la criminalité financière appelle à la nécessité de la mondialisation du droit via un système de contrôle adapté de la part des acteurs de la finance. Dans ce contexte, le juriste en conformité voit ses prérogatives revisitées et sa perception bouleversée par ce mouvement de plaque tectonique réglementaire. / Globalization of trade and financial transactions have been followed by globalization of financial crime.Money laundering techniques have converged in light of this economic reality. Anti-Money laundering is considered like a complex topic wich includes interaction between regulator bodies and financial institutions. It aims to counter international criminal transactions taking advantage of financial innovation and digital evolution. The anti-money laundering regulation of recents years highlights soft law wich results new normative paradigm producing regulatory overlay.Inserted in anti-money laundering worldwide program, financial institutions have to deal with regulatory inflation that has lasted for several years. This normative mutation is defined by different laws combination whose movement continues to grow with banking and financial regulatory. This banking and financial regulatory requires financial institutions to put in place a flexibility compliance program with systemic tools to cope with white-collar complexity environment. Financial crime globalization needs globalization law and regulation wich uses financial institutions monitoring system. In this context, the compliance lawyer must adapt his perception and mission with respect to tectonic plate regulation movement.

1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...

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Syftet med studien var att undersöka om den upplevda arbetstrivseln skiljer sig åt mellantjänstemän och kollektivanställda i ett industriföretag. Vidare syftade studien på att undersökaom demografiska faktorer påverkar arbetstrivseln samt om dessa har en inverkan påsambandet. Undersökningen utfördes genom en digital enkät där ett missivbrev och QR-kodtill enkäten skickades ut via mail till företaget. Det var totalt 110 respondenter som deltog istudien. Enkäten baserades på “Js Arbetstrivsel” av Hellgren et al. (1999) med ett Cronbach’salfa på 0.79. Resultatet visade att tjänstemän upplever en högre grad av arbetstrivsel änkollektivanställda. Kvinnor upplever en högre grad av arbetstrivsel än män vilket intestämmer överens med tidigare forskning som påvisat motsatsen. Vidare visade resultatet attdet inte fanns några signifikanta interaktionseffekter mellan arbetstrivsel, anställningsformoch demografiska faktorer med undantag för kön. Föreliggande studies resultat om upplevdarbetstrivsel mellan tjänstemän och kollektivanställda stämmer överens med tidigareforskning. / Title: The difference in job satisfaction between white-collar and blue-collar workers in anindustrial company. The purpose of the study was to investigate whether the perceived job satisfaction differsbetween white and blue-collar workers in an industrial company. Furthermore, the purposewas also to investigate whether demographic factors affect job satisfaction and whether thesehave an impact on the relationship. The survey was conducted through a digital questionnairewith a missive letter and QR code to the questionnaire that was e-mailed to the company. Atotal of 110 respondents participated in the study. The survey was based on “Js JobSatisfaction” by Hellgren et al. (1999) with a Cronbach’s alpha of 0.79. The result showedthat white-collar workers experience a higher degree of job satisfaction than blue-collarworkers. Women experience a higher degree of job satisfaction than men which is notconsistent with previous research that has shown the opposite. In addition, the results showedthat there were no significant interaction effects between job satisfaction, employment formand demographic factors with exception of gender. The results of the present study onperceived job satisfaction between white- and blue-collar workers are consistent with previousstudies.

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The demand for products continues to increase in today’s society, and to meet this demandcompanies are searching for new ways to improve the performance of their workers.Therefore, there is a constant push to develop and implement new technological solutionswithin the Industry 4.0 approach. The aim of this study is to research the different pathwaysone could take when implementing these technological solutions and what challenges itwould entail, with a focus on Artificial Intelligence (AI). This is done in collaboration withSaab Surveillance within their production division, who wishes to increase theirperformance within their white-collar environment. In this study, performance is defined andmeasured through productivity. The main indicators of productivity will, therefore, be timededicated to a task as well as the potential to improve the quality of a task. The result of thisstudy is presented with a roadmap framework where seven key areas, i.e., work processes,were discovered that could benefit from AI applications. These areas were uncovered byconducting a contextual inquiry and semi-structured interviews, and were then matched withrelevant AI applications. The discovered key areas are categorized based on a cost-benefitanalysis, with the scale of; low, medium, and high. The roadmap illustrates in which areas itcould be most beneficial to implement the suggested AI applications. Using this study, Saaband other companies can make more informed decisions on the pathways for adopting newtechnological solutions that will improve the performance of their white-collar workers.

Text in Afrikaans / Fraud is a worldwide phenomenon that is on the increase and a reason for serious concern. It is a priority crime in South Africa with serious implications both financial and socially. Fraud costs this country R150 milliard, almost three times the cost of the controversial weapon transaction. This was the goals of the researcher to determine what motivates the offender to commit fraud and how can fraud be explained in this study. A qualitative approach was followed due to the qualitative nature of the concept motivation. This resulted in a two-phase approach namely a documentary study, which was followed by interviews with experts in the field of fraud. Ten pre-sentence court reports of fraudsters were studied where after the outcome was discussed with these experts. The criminal event model served as framework for this study. Strain was incorporated as an additional component in the explanation of fraud. / Criminology / M. A. (Criminology)