23. Other offences involving fraud

2021 ◽  
pp. 1018-1034
Author(s):  
David Ormerod ◽  
Karl Laird
Keyword(s):  
The Public ◽  
Company Directors ◽  
Public Revenue ◽  
Gain And Loss ◽  
Definition Of

This chapter focuses on other offences involving fraud, including false accounting, false statements by company directors, suppression of documents and cheating the public revenue—offences that are addressed in s 17 of the Theft Act 1968. Section 17(1)(a) criminalizes falsification of accounts, etc, whereas s 17(1)(b) criminalizes using a falsified account, etc. Section 17(2) provides an extended, albeit non-exhaustive, definition of falsity. The concept of a claim of right includes a claim to the payment of a debt. If a person genuinely believes in the claim of right to the money to which he acts with a view to gain, there is no reason why he should use false means (evidencing his dishonesty) to acquire that money. This chapter also discusses elements of the fraud-related offences including ‘gain’ and ‘loss’ as defined in s 34(2)(a) of the Theft Act 1968.

23. Other offences involving fraud

2018 ◽  
Author(s):  
David Ormerod ◽  
Karl Laird
Keyword(s):  
The Public ◽  
Company Directors ◽  
Public Revenue ◽  
Gain And Loss ◽  
Definition Of

This chapter focuses on other offences involving fraud, including false accounting, false statements by company directors, suppression of documents, and cheating the public revenue—offences that are addressed in s 17 of the Theft Act 1968. Section 17(1)(a) criminalizes falsification of accounts, etc., whereas s 17(1)(b) criminalizes using a falsified account, etc. Section 17(2) provides an extended, albeit non-exhaustive, definition of falsity. The concept of a claim of right includes a claim to the payment of a debt. If a person genuinely believes in the claim of right to the money to which he acts with a view to gain, there is no reason why he should use false means (evidencing his dishonesty) to acquire that money. This chapter also discusses elements of the fraud-related offences including ‘gain’ and ‘loss’ as defined in s 34(2)(a) of the Theft Act 1968.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

The Noise Abatement Campaign in Industrializing Japan, 1923–37

Resonance ◽  
2020 ◽  
Vol 1 (3) ◽  
pp. 298-327
Author(s):  
Shuhei Hosokawa
Keyword(s):  
Public Opinion ◽  
Legal Regulation ◽  
Public Realm ◽  
Political Responsibility ◽  
Noise Abatement ◽  
Public And Private ◽  
The Public ◽  
Causal Responsibility ◽  
Kanto Earthquake ◽  
Definition Of

Drawing on Karin Bijsterveld’s triple definition of noise as ownership, political responsibility, and causal responsibility, this article traces how modern Japan problematized noise, and how noise represented both the aspirational discourse of Western civilization and the experiential nuisance accompanying rapid changes in living conditions in 1920s Japan. Primarily based on newspaper archives, the analysis will approach the problematic of noise as it was manifested in different ways in the public and private realms. In the public realm, the mid-1920s marked a turning point due to the reconstruction work after the Great Kantô Earthquake (1923) and the spread of the use of radios, phonographs, and loudspeakers. Within a few years, public opinion against noise had been formed by a coalition of journalists, police, the judiciary, engineers, academics, and municipal officials. This section will also address the legal regulation of noise and its failure; because public opinion was “owned” by middle-class (sub)urbanites, factory noises in downtown areas were hardly included in noise abatement discourse. Around 1930, the sounds of radios became a social problem, but the police and the courts hesitated to intervene in a “private” conflict, partly because they valued radio as a tool for encouraging nationalist mobilization and transmitting announcements from above. In sum, this article investigates the diverse contexts in which noise was perceived and interpreted as such, as noise became an integral part of modern life in early 20th-century Japan.

Feminist Interpretations of Action and the Public in Hannah Arendt’s Theory

2020 ◽  
Vol 65 (Special Issue) ◽  
pp. 87-103
Author(s):  
Noémi Bíró
Keyword(s):  
Human Activity ◽  
Political Thought ◽  
Hannah Arendt ◽  
Political Action ◽  
Theoretical Framework ◽  
Public Realm ◽  
The Public ◽  
The Social ◽  
Social Feminism ◽  
Definition Of

"Feminist Interpretations of Action and the Public in Hannah Arendt’s Theory. Arendt’s typology of human activity and her arguments on the precondition of politics allow for a variety in interpretations for contemporary political thought. The feminist reception of Arendt’s work ranges from critical to conciliatory readings that attempt to find the points in which Arendt’s theory might inspire a feminist political project. In this paper I explore the ways in which feminist thought has responded to Arendt’s definition of action, freedom and politics, and whether her theoretical framework can be useful in a feminist rethinking of politics, power and the public realm. Keywords: Hannah Arendt, political action, the Public, the Social, feminism "

Prawne regulacje pobierania i transplantacji narządów oraz tkanek w ujęciu europejskiej konwencji bioetycznej

2016 ◽  
pp. 52-65
Author(s):  
Patryk Kołodyński ◽  
Paulina Drab
Keyword(s):  
Ex Vivo ◽  
Legal Aspects ◽  
European Convention ◽  
The Public ◽  
Additional Protocol ◽  
The Past ◽  
Reliable Source ◽  
International Legal Order ◽  
Definition Of ◽  
Source Of Information

Over the past several years, transplantology has become one of the fastest developing areas of medicine. The reason is, first and foremost, a significant improvement of the results of successful transplants. However, much controversy arouse among the public, on both medical and ethical grounds. The article presents the most important concepts and regulations relating to the collection and transplantation of organs and tissues in the context of the European Convention on Bioethics. It analyses the convention and its additional protocol. The article provides the definition of transplantation and distinguishes its types, taking into account the medical criteria for organ transplants. Moreover, authors explained the issue of organ donation ex vivo and ex mortuo. The European Convention on Human Rights and Biomedicine clearly regulates the legal aspects concerning the transplantation and related basic concepts, and therefore provides a reliable source of information about organ transplantation and tissue. This act is a part of the international legal order, which includes the established codification of bioethical standards.

DIRECTIONS FOR PROVISION OF PUBLIC BODIES’ TRANSPARENCY AND ACCOUNTABILITY IN CONDITIONS OF PARTICIPATORY DEMOCRACY DEVELOPMENT

2018 ◽  
Vol 1 (11) ◽  
pp. 144-154
Author(s):  
Olga Mykhailоvna Ivanitskaya
Keyword(s):  
Public Administration ◽  
Participatory Democracy ◽  
Main Task ◽  
The Public ◽  
State Governance ◽  
Legislative Initiative ◽  
The Government ◽  
Definition Of ◽  
The Right ◽  
Transparency And Accountability

The article is devoted to issues of ensuring transparency and ac- countability of authorities in the conditions of participatory democracy (democ- racy of participation). It is argued that the public should be guaranteed not only the right for access to information but also the prerequisites for expanding its par- ticipation in state governance. These prerequisites include: the adoption of clearly measurable macroeconomic and social goals and the provision of control of the processes of their compliance with the government by citizens of the country; ex- tension of the circle of subjects of legislative initiative due to realization of such rights by citizens and their groups; legislative definition of the forms of citizens’ participation in making publicly significant decisions, design of relevant orders and procedures, in particular participation in local referendum; outlining methods and procedures for taking into account social thought when making socially im- portant decisions. The need to disclose information about resources that are used by authorities to realize the goals is proved as well as key performance indicators that can be monitored by every citizen; the efforts made by governments of coun- tries to achieve these goals. It was noted that transparency in the conditions of representative democracy in its worst forms in a society where ignorance of the thought of society and its individual members is ignored does not in fact fulfill its main task — to establish an effective dialogue between the authorities and so- ciety. There is a distortion of the essence of transparency: instead of being heard, society is being asked to be informed — and passively accept the facts presented as due. In fact, transparency and accountability in this case are not instruments for the achievement of democracy in public administration, but by the form of a tacit agreement between the subjects of power and people, where the latter passes the participation of an “informed observer”.

OBJECTIVES AND FUNCTIONS OF LOBISTRY ACTIVITY IN UKRAINE: REALITIES TODAY AND EVOLUTIONARY FORECAST

2018 ◽  
Vol 1 (12) ◽  
pp. 329-339
Author(s):  
Tikhon Sergeyevich Yarovoy
Keyword(s):  
Civil Society ◽  
Political System ◽  
Developed Countries ◽  
Public Interests ◽  
The Public ◽  
Political Events ◽  
The Developed Countries ◽  
Definition Of ◽  
Industrial Groups

The article is devoted to the research of goals and functions of lobbying activity. The author has processed the ideas of domestic and foreign scientists, proposed his own approaches to the definition of goals and functions of lobbying activities through the prism of public administration. As a result, a generalized vision of the goals and functions of lobbying activities as interrelated elements of the lobbying system was proposed, and a forecast for further evolution of the goals and functions of domestic lobbying was provided. The analysis of lobbying functions allowed us to notice the tendencies in shifting the goals of this activity. If the objectives were fully covered by functions such as mediation between citizens and the state, the information function and the function of organizing plurality of public interests, then the role of strengthening the self-organization of civil society and the function of compromise become increasingly important in the process of formation in the developed countries of civil society and the development of telecommunication technologies. Ukrainian lobbyism will not be left to the side of this process. Already, politicians of the highest level, leaders of financial and industrial groups have to act, adjust their goals (even if they are — declared), taking into account the reaction of the public. In the future, this trend will only increase. The analysis of current research and political events provides all grounds for believing that, while proper regulatory legislation is being formed in Ukraine, the goals and functions of domestic lobbying will essentially shift towards a compromise with the public. It is noted that in spite of the existence of a basic direction of action, lobbying may have several ramified goals. Guided by the goals set, lobbyism can manifest itself in various spheres of the political system of society, combining the closely intertwined interests of various actors in the lobbying process, or even — contrasting them.

Public Service Motivation in Buffy the Vampire Slayer

Public Voices ◽  
2016 ◽  
Vol 12 (1) ◽  
pp. 67 ◽  
Author(s):  
Sharon Mastracci
Keyword(s):  
Popular Culture ◽  
Public Service ◽  
Public Service Motivation ◽  
Public Servants ◽  
Buffy The Vampire Slayer ◽  
The Public ◽  
American Popular Culture ◽  
Public Servant ◽  
Definition Of ◽  
The Individual

In this paper, the author examines public service as depicted in the television series Buffy the Vampire Slayer (BtVS). First, she shows how slaying meets the economist’s definition of a public good, using the BtVS episode “Flooded” (6.04). Second, she discusses public service motivation (PSM) to determine whether or not Buffy, a public servant, operates from a public service ethic. Relying on established measures and evidence from shooting scripts and episode transcripts, the author concludes Buffy is a public servant motivated by a public service ethic. In this way, BtVS informs scholarship on public service by broadening the concept of PSM beyond the public sector; prompting one to wonder whether it is located in a sector, an occupation, or in the individual. These conclusions allow the author to situate Buffy alongside other idealized public servants in American popular culture.

Private Water, Public Good

2017 ◽  
Author(s):  
Madeline Baer
Keyword(s):  
Human Rights ◽  
Citizen Participation ◽  
Water Policy ◽  
Human Right ◽  
The Public ◽  
Strong State ◽  
Neoliberal Reforms ◽  
Narrow Definition ◽  
Definition Of ◽  
State Interventions

Chapter 4 provides an in-depth case study of water policy in Chile from the 1970s to present, including an evaluation of the outcomes of water policy under the privatized system from a human rights perspective. The chapter interrogates Chile’s reputation as a privatization success story, finding that although Chile meets the narrow definition of the human right to water and sanitation in terms of access, quality, and price, it fails to meet the broader definition that includes citizen participation in water management and policy decisions. The chapter argues that Chile’s relative success in delivering water services is attributable to strong state capacity to govern the water sector in the public interest by embedding neoliberal reforms in state interventions. The Chile case shows that privatization is not necessarily antithetical to human rights-consistent outcomes if there is a strong state role in the private sector.

scholarly journals PSI-20 Public perceptions of problematic equine industry sectors and management scenarios

2020 ◽  
Vol 98 (Supplement_4) ◽  
pp. 263-264
Author(s):  
Kelly Melvin ◽  
Jennie L Ivey ◽  
Liesel G Schneider ◽  
Peter Krawczel
Keyword(s):  
Management Practices ◽  
Multinomial Logistic Regression ◽  
Management Scenarios ◽  
The Public ◽  
Management Scenario ◽  
Unlimited Access ◽  
Horse Industry ◽  
Definition Of ◽  
Access To Food ◽  
Equine Industry

Abstract The equine industry is highly variable with many different sectors and management practices. To determine how the public views common management practices and discipline-specific areas of the equine industry, an online study was distributed via email and social media over a 6-week period to U.S. residents over the age of 18 (n = 1,372). Survey questions included demographics, industry connection, definition of welfare and equine classification. Respondents were asked to select the most concerning option from a series of management-related scenarios. The production livestock and equine industries were then segmented by species or discipline, respectively, and respondents were asked which sector was most problematic. To analyze the data, frequency tables (Proc FREQ) and multinomial logistic regression (Proc LOGISTIC) were used in SAS 9.4 (Cary, NC) to test the factors associated with likelihood to select a given management scenario from each series (α=0.05). Respondents who were heavily connected to the industry were four times more likely than lightly connected individuals to select that a blanketed horse or unblanketed horse in 30°F weather with unlimited access to food and water equally presented no concern than to say that a blanketed or unblanketed horse in 30°F weather with unlimited access to food and water and were concerning (OR= 4.09; 95%CL: 2.08,8.04). Of the 1,244 respondents who answered, 563 (45%) said that the gaited horse industry is the most problematic equine industry compared to the racing industry (41%) and stock horse industry (8.7%). Understanding how the public perceives the various animal industries and management scenarios in relation to an individual’s connection to the industry, classification of equines and welfare definition is important to assess and improve educational intervention strategies.

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