信用证诈骗罪的认定

信用证诈骗罪类型较多,应从行为方式、行为人主观状态等各个方面入手认定处理。倒签提单和预借提单行为属民事违法行为,不应当构成信用证诈骗罪。开立无真实贸易背景信用证的行为,应定为信用证诈骗罪。信用证诈骗罪属结果犯,应以占有财物的结果是否发生为既未遂标志。此外,在认定信用证诈骗罪时,还要注意其与贷款诈骗罪、合同诈骗罪等相近犯罪的区别。     

Payment card forensic analysis: From concepts to desktop and mobile analysis tools

While one would not even consider them alike, payment cards are one of the most valuable and widely used embedded systems. Payment card systems are probably the most attacked and counterfeited. In fact, even though the use of smart cards have introduced high security capabilities, criminal activity has not been deterred and payment card fraud remains a lucrative activity.From low-tech (carding) to high-tech (man in the middle attack) fraud, all payment card based frauds require stealing or modifying card data and reusing it with a direct profit. Physical forms of fraud, such as Automated Teller Machine (ATM) withdrawals or in store payments, are mostly based on and associated with manipulated cards. Through their nefarious actions, that may include overwriting the magnetic strip data or injecting attacks on the embedded microcontroller, criminals are able to realise significant monetary gains.To effectively deal with these fraud cases, investigators have to quickly determine whether a card is authentic or a counterfeit. Currently no known easy forensic tool exists that provides a quick effective and accurate response.In this article, after having conceptualised payment cards as multi-interface embedded systems, we propose simple and fast forensic analysis methods to finally provide investigators with associated desktop and mobile forensic tools.     

Trace element fingerprinting of Australian ocher using laser ablation inductively coupled plasma-mass spectrometry (LA-ICP-MS) for the provenance establishment and authentication of indigenous art

The expansion of indigenous art and the interest it has generated both at a domestic and international level means large monetary transactions are taking place between art galleries or centers and purchasers. As such, an accurate and conclusive method for provenance determination of traditional indigenous artistic materials must be established that can, if necessary, be used to assist in authentication of artworks. Laser ablation inductively coupled plasma mass spectrometry was utilized for elemental differentiation and provenance establishment of ocher samples. This research was used to develop a robust scientific protocol which facilitates definitive and accurate determination of provenance of Australian ochers and the artworks created using them. Analysis of the results obtained through this study show that the trace metal distribution patterns alone appear to be sufficient evidence to establish provenance of specific ochers, although additional differentiation between ocher samples, using major element distribution patterns, was achieved through the utilization of X-ray analytical techniques.     

Detection of genotype recycling fraud in U.S. immigrants

Abstract: Relationship testing laboratories provide genetic evidence to support or refute claims of kinship between U.S. citizen petitioners and potential immigrant beneficiaries. One female beneficiary presented a male amelogenin type and alleles at 15 autosomal loci that were identical to an alleged brother’s. Laboratory records showed that her alleged father had petitioned to have 15 children emigrate from Ghana. The petitioner’s 15 paternity indices exceeded 10⁵, but the children shared only four short tandem repeat (STR) profiles, suggesting fraudulent reuse of genotypes in this alleged pedigree (AP). To determine the extent of this “genotype recycling,” I examined the laboratory’s 555 APs from Ghana and 532 control APs from Nigeria. Seventeen Ghanaian APs (3.1%) but no Nigerian APs showed genotype recycling. Of 90 tested people in the 17 APs, 56 shared identical STR profiles with others in their AP. Of these 56 people, 10 were petitioners with unexpectedly high parentage indices. Seven of 56 had amelogenin types that disagreed with their declared genders. Database searches for identical multilocus genotypes in allegedly different people would best detect this fraud.     

Serious tax fraud and noncompliance

Research Summary This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment. Policy Implications Although it has yet to be proven that prosecution has a greater or lesser impact on these offenders, increased prosecution might be justified for purposes of moral retribution as well as perceived social fairness.     

金融海啸下涉众型合同诈骗犯罪的侦防对策

在国际性金融海啸的冲击下,我国部分地区的出口企业面临巨大压力,伴随部分企业经营困难和倒闭,涉众型合同诈骗犯罪案件日益增多,并可能在一定区域短时间内有集中连锁爆发的危险,这将严重破坏经济秩序并威胁社会稳定,极易引发群体性事件,而在办理这类案件的过程中,公安经侦部门面临困境,因此,从经侦工作的视角,探索应对涉众型合同诈骗犯罪对策,寻求通过合理配置警力和协作机制、动员社会力量等有效途径遏制和防范这类犯罪。     

诉讼欺诈行为定性之探析

诉讼欺诈行为具有严重的社会危害性,但目前我国现行刑法对于诉讼欺诈行为的处罚力度不够,在司法实践中对同一行为处理结果差别悬殊。这主要是由于我国立法上对于该行为没有统一明确的规定,刑法理论上对该行为的定性问题争论颇大所致。对于诉讼欺诈行为,不宜按诈骗罪定罪处罚。对于诉讼欺诈犯罪过程中所实施的触犯现行刑法的行为,应依法定罪处罚,对于刑法没有规定的部分应按无罪处理。我国刑法应单独设立“诉讼欺诈罪”。     

贪污罪与诈骗罪辨析

贪污罪与诈骗罪分别属于刑法分则贪污贿赂罪与侵犯财产罪。文章从蒋某等八人犯罪一审定罪错判入手,具体分析了贪污罪与诈骗罪基本犯罪构成之不同及共同犯罪中主犯与从犯的区别。最后认定本案应为贪污罪。     

不法原因给付与诈骗罪

不法原因给付是一个在理论上颇具争议的问题,尚缺乏必要的深入研究。不法原因给付与诈骗罪在认定上的最大障碍源于刑法与民法在一定程度上的冲突,即在此类案件中,民法与刑法的价值导向是不同的。但若本着"刑法看行为,民法看关系"这一刑民关系的基本观点,并以此作为切入点,则不法原因给付与诈骗罪之间的模糊地带将变得清晰起来,即民法虽然不保护不法原因给付,但刑法着眼于行为人的行为符合诈骗罪的构成,仍应认定骗取不法原因给付的行为构成诈骗罪。     

贷款诈骗罪司法认定问题研究

贷款诈骗罪中的行为方式、主观方面、主体和其他司法认定中有一些疑难问题需要解决。现行刑法第193条对贷款诈骗罪的规定存在不足,应通过对司法认定实践的总结和国外有关法律规定的借鉴,予以完善。