关于对消减负债做假的司法会计鉴定

本文揭露了有的国家机关、企事业单位会计做假账、中介机构假评估的犯罪行为,剖析了弄虑作假的手法,提出了防范的措施。     

对合同诈骗犯罪中非法占有目的的查证

公安机关在查处合同诈骗犯罪案件时,最为关键的问题莫过于应通过何种侦查途径、采取哪些侦查取证措施来查明犯罪嫌疑人主观上的非法占有目的。对此,侦查人员应当全方位调查案件相关事实,综合认定非法占有目的;同时应当建立逆向侦查取证思维模式,缜密调查,扎实取证。     

Election through complaint and controversy for political power in Chile, 1874–1925

SUMMARY

This article offers reflections on the power relations between the executive and legislative branches of the Chilean state by examining the way political parties leveraged the electoral system to balance the weight of each branch in the configuration of government. The period from 1874 to 1924 is framed by a cycle of reforms to Chile’s 1833 constitution that were pushed through by liberal sectors to limit the power of the executive under the country’s presidential regime, efforts that contributed to a final breakdown of the presidential regime following civil war in 1891. That year the victorious revolutionary forces implemented a parliamentarian system that remained in place until it was overthrown by a military coup. The literature on this process has studied the use of legislative manoeuvres such as obstruction, accusation and filibuster by political parties to weaken the executive power. Little has been written, however, about the way parties exploited the rules and procedures of the electoral system and, specifically, the use of official complaints and the process known as calificación (qualification) by which congress audited final election results. This article will help fill that void, focusing on understanding how both practices worked and the effects that the election reforms of 1874, 1884 and 1890 had on them.     

Safeguarding adults and mass marketing fraud – Perspectives from the police,trading standards and the voluntary sector

Despite the growing awareness of mass marketing fraud (MMF) in the financial abuse of vulnerable older people, little empirical research has been undertaken in this area. This paper is one of the first to consider the perspectives of a range of professionals who work with victims of mass marketing fraud and financial crime. MMF is a growing threat in the financial abuse of older people, and is increasingly recognised as a concern for professionals involved in supporting and safeguarding vulnerable older people. This paper considers the themes emerging from a small exploratory qualitative study into the perspectives of professionals working to safeguard those at risk of MMF and considers some of the complexities involved in tackling MMF. This involves consideration of the techniques used to groom and lure victims in plausible looking frauds, and the factors that serve to reinforce their sustained involvement in such activity.     

集资诈骗犯罪引发群体性事件的思考

当前集资诈骗犯罪频繁发生,又出现抬头之势并具有新的特点。因为集资诈骗案件与社会稳定的特殊密切关系对此类案件的查处容易引发社会局面的波动。由此,文章分析了集资诈骗犯罪引发的社会问题,并详细讨论了侦查、预防对策。     

盗窃空白现金支票伪造后使用的行为定性——以周某盗窃案为例

行为人盗窃空白现金支票后，偷盖财务章和人名章并加以使用的行为定性，实践中存在一定争议，就此问题进行探索性的思考，并结合实际提出自己不成熟的见解，以期为今后的工作提供一定的参考。     

诈骗罪中的财产损害

诈骗罪是事关财产的犯罪,诈骗罪的成立应当要求被害人具有财产损失,即在未遂的情况下,要求欺骗行为具有造成被害人财产损失的危险性;在既遂的情况下,则要求诈骗行为造成被害人现实的财产损失。整体财产减少说、形式性个别财产减少说以及折中说均有不足之处,因此,诈骗罪中的财产损害应当以实质性个别财产减少为基准进行判断,即综合处分行为前后财产的价值,在此基础上,以处分后的财产是否受到损失为基准进行判断。另外,相应给付,欺诈性乞讨、募捐,欺诈性权利行使均可以成立诈骗罪。     

三合场禁制作、贩卖发水大米碑析——从 法 文 化 视 角 展 开

清代四川江津地方米贩为谋取暴利,制作并贩卖发水大米,丧尽天良,祸害乡邻,激发民变。当地乡绅于三合场刊刻石碑,禁止米贩制作、贩卖发水大米。     

Walls of secrecy and silence

Research Summary Most analysts of the causes of the contemporary credit crunch have concluded that the supervising agencies failed in their duties. The same is true for studies of several major fraud scandals, including the Madoff affair and the Dutch construction fraud. The remedy seems immediately obvious: more and better regulation and supervision. However, this line of reasoning seems somewhat simplistic by ignoring the question of how illegal activities can remain hidden for many years from supervising agencies, victims, and bystanders. This research article argues that the problem also lies in the successful concealment of illegal activities by the perpetrators and in the presence of silence in their social environment. Policy Implications The cases analyzed in this article suggest that financial misconduct also could be controlled by breaking the conspiracies of silence. The strengthening of supervision is unlikely to be effective without simultaneous efforts to encourage people to speak out and to give them incentives to want to know and to tell the truth.     

合同诈骗与合同纠纷的界分

合同诈骗与合同纠纷具有一定的相似性,在司法实践中,可以通过对行为人侵犯的权利和违反的义务,对合同标的履行态度,签订和履行合同时的资格以及行为人主观目的的比较来界定行为的属性。