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191.
盲摸器开启轿车用弹片锁形成痕迹的研究 总被引:1,自引:0,他引:1
目的研究盲摸器开启轿车用弹片锁形成的痕迹。方法解剖盲摸器开启的弹片锁后,观察比对弹片上痕迹位置和形态。结果4s店购买的锁具较小商品市场购买的锁具不易形成痕迹;经验丰富的开锁人员较经验少的开锁人员不易形成痕迹;盲摸器二较盲摸器一不易形成痕迹。结论盲摸器开启汽车锁形成的痕迹与锁具材质、开锁人员及工具形态有关。 相似文献
192.
Marek Palasinski 《心理学、犯罪与法律》2013,19(6):547-553
Abstract Despite the recognition that traditional methods of fighting the rising and pressing crime of insurance fraud are ineffective, much attention in the process of its detection is still paid to the characteristics of false claims and of people submitting them. Although there is some research looking into the assumptions insurance companies hold about these characteristics, the question of the general public knowledge about them has been rather neglected. This appears unjustified in light of the fact that it is ‘the average’ opportunistic driver most likely to lie about their loss. The results of this project, employing the method of thematic analysis, whereby the narratives of 25 male drivers are examined, challenge the correctness of corporate assumptions about what the layman driver could know about insurance fraud. 相似文献
193.
Rasha Kassem 《Third world quarterly》2013,34(11):1996-2015
This study expands our knowledge and understanding of financial reporting fraud in Egypt by drawing on the perceptions of experienced international and Big 4 auditors in that country. In particular, it explores (1) how common financial reporting fraud is in Egypt, (2) the perpetrators and victims of financial reporting fraud in Egypt and (3) how financial reporting fraud is committed and concealed in Egypt. The study sheds light on generic issues that could have implications for auditors and audit regulators. In addition, the study provides a detailed guide on how financial reporting fraud schemes are committed and concealed in Egypt, knowledge of which could help auditors design effective audit tests to assess fraud risk and help those charged with governance to design effective prevention and detection techniques. Egypt could be an attractive destination for international investors, therefore knowledge of the nature and victims of fraud in Egypt could help investors make informed decisions about where to invest their money. The results of this study could also help regulators in Egypt as well as World Trade Organizations determine where to focus their support and enforcement efforts. 相似文献
194.
基于反欺诈理念和市场诚信理念所建构的禁止内幕交易法律制度存在根本区别,前者注重保护投资者个人利益,后者则着眼于证券市场诚信的维护,进而导致二者在行为构成要件和法律责任设置等核心规则方面的重大差异。随着证券市场实践的深入发展,反欺诈立法难以克服的功能障碍和结构缺陷日益凸显,造成禁止内幕交易执法和司法实践面临诸多困境,故此逐渐为世界主要经济体所抛弃。顺应国际趋势,以市场诚信维护作为禁止内幕交易制度的立法理念并依此重构制度体系,或能实现逻辑自洽与体系完整,似为提升我国证券市场核心竞争力的应然选择。 相似文献
195.
ABSTRACTTo succeed, the Housing Choice Voucher (HCV) program must be attractive to rental property owners. When landlords refuse to accept subsidized renters, lease-up rates decline, administrative costs increase, and options become limited to high-poverty neighborhoods where owners are most desperate. This article examines what motivates landlords’ decisions to accept subsidized tenants. We use 127 interviews with a random and field sample of landlords, combined with administrative data from the U.S. Department of Housing and Urban Development on property ownership in Baltimore, Maryland, Dallas, Texas, and Cleveland, Ohio. We find that landlords’ perspectives on the HCV program, including rents, tenants, and inspections, are highly dependent on context; landlords weigh the costs and benefits of program participation against the counterfactual tenant that a landlord might otherwise rent to in the open market. We argue that policymakers can boost landlord participation by better understanding how landlords think about their alternatives within each local context. Finally, we consider what drives nonparticipation in the program. Our results show that the majority of landlords who refuse voucher holders had accepted them previously. We suggest that policy reform should be dually focused on improving bureaucratic inefficiencies that deter landlord participation, and providing training and education to landlords. 相似文献
196.
Bryan P. Grady 《Housing Policy Debate》2013,23(6):977-989
ABSTRACTIn the United States, housing is most commonly considered unaffordable when a household spends more than 30% of income on housing and utilities. Although easy to calculate, it fails to account for how other categories of essential expenses affect income available to spend on housing. This article compares the ratio-based approach with shelter poverty, a measure that accounts for these elements, evaluating differences in results between the two methods among renters in Ohio. Shelter poverty identifies a higher rate of households in economic distress due to housing market conditions. Further, the average “affordability gap” is four times higher using the shelter poverty than with the 30% threshold. Relative to shelter poverty, the ratio method underestimates the unaffordability of rental housing in economically distressed areas, as measured by median household income, and modestly overestimates it in high-income areas. 相似文献
197.
陈强 《胜利油田党校学报》2013,(4):56-59
会计造假导致的信息失真对投资者、债权人和国家的利益造成了巨大的威胁。在实践中,会计人事制度不健全、相关法律机制不完善和政府部门监管不利是导致会计人员造假的三大主动因。规制会计造假行为应当双管齐下,将法律和制度有机结合,集中精力解决会计人员独立性和违法成本与收益两大难题,从而有效阻断造假动因。 相似文献
198.
While it is generally argued that threats of legal sanctions are more effective with offenders involved in economic crimes
than with delinquents committing more conventional crimes, such an affirmation rests on weak empirical evidence. Also, most
studies supporting this proposition were conducted with non-experimental designs, thus, undermining the interval validity
of the results. On the other hand, studies base their predictions on individual factors and do not incorporate contextual
factors. To overcome those limitations, a randomized field experiment was implemented in four insurance companies to incorporate
contextual factors into the dynamics of deterrence. This study assessed the effect of a written threat (a deterrent letter
reminding insured persons of the punishment for insurance fraud) on claim padding behaviours of insured persons filing claims
for residential theft. A deterrent-letter project was implemented in four insurance companies, with claims randomly assigned
to the experimental or the control group. Cases belonging to the control group were managed as usual, while individuals in
the experimental group received the written threat. The experimental design made sure that the deterrent stimulus was exactly
delivered to the insured persons when they had the opportunity to exaggerate the value of their claims. Findings demonstrate
that claimants in the experimental group were less likely to pad their claims than were those in the control group. The letter
was effective, regardless of the means of delivery. In conclusion, the administration of a written threat at the moment of
criminal opportunity appears to be an effective strategy for preventing economic crimes.
Etienne Blais graduated in 2005 at the University of Montreal, where he obtained a Ph.D. in criminology. He is an assistant professor at the School of Criminology and a researcher at the International Centre for Comparative Criminology, both located at the University of Montreal. He is also a researcher at the National Institute of Public Health of Quebec. His research interests include road safety, crime and injury prevention, insurance fraud and research methods in criminology. Jean-Luc Bacher graduated in Law at Fribourg University, Switzerland, is Professor of Criminology at the école de criminologie, University of Montreal and researcher at the Centre international de criminologie comparée (CICC) in Montreal. His research interests include white-collar crime, economic crimes, sentencing and deterrence. He is currently working as a magistrate at the Tribunal pénal féderal of Bellinzona, Switzerland, and his recent research has been focused on the Canadian apparatus against money laundering. 相似文献
Jean-Luc BacherEmail: |
Etienne Blais graduated in 2005 at the University of Montreal, where he obtained a Ph.D. in criminology. He is an assistant professor at the School of Criminology and a researcher at the International Centre for Comparative Criminology, both located at the University of Montreal. He is also a researcher at the National Institute of Public Health of Quebec. His research interests include road safety, crime and injury prevention, insurance fraud and research methods in criminology. Jean-Luc Bacher graduated in Law at Fribourg University, Switzerland, is Professor of Criminology at the école de criminologie, University of Montreal and researcher at the Centre international de criminologie comparée (CICC) in Montreal. His research interests include white-collar crime, economic crimes, sentencing and deterrence. He is currently working as a magistrate at the Tribunal pénal féderal of Bellinzona, Switzerland, and his recent research has been focused on the Canadian apparatus against money laundering. 相似文献
199.
于改之 《甘肃政法学院学报》2006,(6):101-108
票据诈骗罪的对象应该是被害人的资金、其他财物或者服务;行为方式表现为利用汇票、本票、支票进行金融诈骗,数额较大的行为;罪过只能是故意,并以“非法占有为目的”;既未遂标准是“被害人是否实际损失财物”;共犯与罪数应视情形具体分析。 相似文献
200.
江礼华 《国家检察官学院学报》2001,9(1):27-31
当前我国金融诈骗犯罪的主要特点有(一)犯罪主体多元化;(二)犯罪手段多样化和专业化;(三)内外勾结作案;(四)隐蔽性和复杂性;(五)国际性.西部地区防范和打击此类犯罪应采取相应措施. 相似文献