scholarly journals A perícia e o perito criminal contábil: Instrumentos a serviço da justiça

2019 ◽  
Vol 8 (1) ◽  
pp. 35-47
Author(s):  
Thiago Henrique Costa Silva
Keyword(s):  
Organized Crime ◽  
Central Place ◽  
Qualitative Approach ◽  
Scientific Instrument ◽  
The Public ◽  
Forensic Accounting ◽  
Role Of The State ◽  
De Se ◽  
Accounting Expertise

Este trabalho tem como objetivo principal evidenciar o papel da perícia criminal, sobretudo da perícia criminal contábil, como instrumento jurídico e técnico-científico de combate à criminalidade e auxílio à justiça, sendo elaborado em uma abordagem qualitativa, subsidiada por pesquisa bibliográfica e análise indireta de dados. Em uma sociedade em que a criminalidade avança no sentido de se especializar para garantir altos ganhos e a consequente impunidade, é papel do Estado buscar meios de combate ao crime organizado. Nesse sentido, a perícia criminal contábil tem o importante papel de elucidar os crimes que ocasionam o maior prejuízo para a sociedade, àqueles que envolvem sonegação, desvio ou ocultação de dinheiro, que deveriam ir ao encontro do interesse público e da efetivação de políticas públicas. O Código de Processo Penal é taxativo quanto à necessidade de perícia criminal nos casos em que a infração deixar vestígios e, sendo a contabilidade a ciência responsável pelo registro, controle e caminho do patrimônio, a perícia criminal contábil ocupa lugar central nos processos que envolvem crimes contra o sistema financeiro ou contra a ordem econômica e tributária. Dessa forma é cada vez mais necessário que os Estados invistam nas carreiras das polícias técnico-científicas e na contratação e especialização de peritos criminais, que elaborarão laudos capazes de interpretar vestígios, produzindo provas em favor da verdade.  AbstractThe main objective of this paper is to highlight the role of criminal forensics, especially forensic accounting, as a legal and technical-scientific instrument to combat crime and assisting justice, being elaborated in a qualitative approach, subsidized by bibliographical research and documental. In a society that criminality progresses in order to specialize guaranteeing high gains and the consequent impunity, it is the role of the state to seek ways of combating organized crime. In this sense, criminal accounting expertise has the important role of elucidating crimes that cause the greatest harm to society, to those involving evasion, misappropriation or concealment of money, which should meet the public interest and the implementation of public policies. The Code of Criminal Procedure is taxactive regarding the need for criminal expertise in cases where illegality leaves traces and, the accounting being the science responsible for registration, control and patrimony path, forensic accounting occupies central place in the processes which involve crimes against the financial system or against the economic and tributary order. In this way it is increasingly necessary for States to invest in the careers of technical-scientific police and in the hiring and specialization of criminal experts, who will produce reports capable of interpreting traces, producing proof for the truth. 

The Legal Framework for Foundations in the Habsburg Monarchy from 1750 to 1918

2017 ◽  
Vol 1 (2) ◽  
pp. 154-172
Author(s):  
Gabriele Schneider
Keyword(s):  
Public Good ◽  
Legal System ◽  
Legal Framework ◽  
The State ◽  
Habsburg Monarchy ◽  
The Public ◽  
Regulation And Supervision ◽  
Role Of The State ◽  
The Law

Foundations, as permanent funds established by a certain legal act, can serve manifold purposes, but often pursue charitable goals. As such, they play an important role for the public good. Therefore, states always had an interest in fostering foundations by providing a pertinent legal framework. In Austria, this topic has not yet been the focus of scholarship. Through this study some light is shed on the implementation of the law on foundations in the Habsburg Monarchy. It focuses on the role of the state and its legal system regarding the regulation and supervision of foundations from 1750 to 1918. This period is characterized by the sovereigns’ endeavor to regulate the position of foundations via extensive legislation. In particular, a system of oversight for foundations was created in order to guarantee the attainment of their charitable goals. In fact, this system prevailed until the end of the 20thcentury.

Rethinking Intersections of Crime and Terrorism: Insights from Political Economies of Violence

2021 ◽  
Author(s):  
Mariya Y Omelicheva ◽  
Lawrence P Markowitz
Keyword(s):  
Cold War ◽  
Organized Crime ◽  
Local Politics ◽  
Future Research ◽  
Post Cold War ◽  
Role Of The State ◽  
State Participation ◽  
Terrorist Groups ◽  
Political Economies

Abstract The post–Cold War environment has ushered in an era of threats from terrorism, organized crime, and their intersections giving rise to the growing literature on the so-called crime–terror nexus. This article takes stock of this literature, assesses its accomplishments and limitations, and considers ways to deepen it conceptually, theoretically, and empirically. To challenge assumptions informing the crime–terror studies and suggest avenues for future research, the article draws on ideas from the scholarship on political economies of violence. These insights are used to probe the (1) non-state actors that form the crime–terror nexus, (2) conditions under which the nexus is likely to emerge, and (3) varied effects of criminal–terrorist intersections. The article emphasizes the ties of criminal and terrorist groups to local politics, society, and economy, and relationships of competition, rather than cooperation, which often characterize these ties. The conditions under which these groups operate cannot be understood without considering the role of the state in criminal–terrorist constellations. The structure of resource economies influences both the preferences of terrorist groups for crime and the consequences of terrorist–criminal convergence, which are also mediated by state participation in crime.

Role of an architect in projects involving EPC contracts

2021 ◽  
Vol 9 (4) ◽  
pp. 01-15
Author(s):  
Adyathan Dasyapu ◽  
Greeshmika Nagubilli ◽  
Jayanth V Kutcharlapati ◽  
Hari Prasad Guntuku ◽  
Shruti S Nagdeve
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Critical Points ◽  
Large Scale ◽  
Strong Relationship ◽  
Common Type ◽  
Qualitative Approach ◽  
Related Case ◽  
The Public

Purpose: Engineering, procurement, and construction (EPC) contracts are on their way to becoming the most common type of contract used by the private sector for large-scale infrastructure projects. Every project requires a strong relationship between all of the experts participating in EPC projects and the client. This relationship must be solidly established by an architect; otherwise, the project may fail for all parties involved, including the client, contractor, lenders, government, and others. The purpose of this study is to identify if the working of the EPC contracts is favourable for the architectural profession, and to identify the way in which the working could be improved. Methodology: A qualitative approach was applied to analyze the critical points of EPC contracts based upon reviews of related case studies from the public sector and supplementary interviews with professionals in the field. Main Finding: The architect's role in an EPC contract is not crucial and is equal to other stakeholders involved in the project. Also, EPC contractors have the power to dictate the workflow of the project and hence, architects might have to compromise in terms of the design, compensation, etc. Implications: It is very important for every project to have an outcome based on each stakeholders/consultants inputs specially on larger projects, this article is a step towards understanding the role of architects under an EPC contract as the future projects will come under its purview.  Novelty: The study is done under the lens of a newly graduated architect and not as any other professional, thereby trying to develop an understanding for fresh architects.

scholarly journals PERANAN NEGARA DAN HUKUM DALAM MEMBERANTAS KEMISKINAN DENGAN MEWUJUDKAN KESEJAHTERAAN UMUM

2010 ◽  
Vol 40 (3) ◽  
pp. 390
Author(s):  
Yohanes Suhardin
Keyword(s):  
Social Justice ◽  
The State ◽  
Public Welfare ◽  
The Public ◽  
Role Of The State ◽  
Strategic Role ◽  
The Creation ◽  
The Government ◽  
Legal Product

AbstrakThe role of the state in combating poverty is very strategic. Combatingpoverty means to free citizens who are poor. The strategic role given thenational ideals (read: state) is the creation of public welfare. Therefore,countries in this regard the government as the organizer of the state musthold fast to the national ideals through legal product that is loaded withsocial justice values in order to realize common prosperity. Therefore, thenature of the law is justice, then in the context of the state, the lawestablished for the creation of social justice. Law believed that social justiceas the path to the public welfare so that the Indonesian people in a relativelyshort time to eradicate poverty.

scholarly journals A HIDDEN CURRICULUM PRACTICES

2020 ◽  
Vol 6 (1) ◽  
pp. 55-72
Author(s):  
Atik Kurniawati
Keyword(s):  
Hidden Curriculum ◽  
Board Of Trustees ◽  
Qualitative Approach ◽  
School Teachers ◽  
Formal Curriculum ◽  
Role Of The State ◽  
Depth Interviews ◽  
Curriculum Practices

This paper departs from the issue of the hidden curriculum that occurred during the last 10 years. Hidden curriculum is the practice of school education that contributes to education. Previous studies discuss the role of the state, the role of the school and the teacher's role in the practice of hidden curriculum separately.While in this paper, the researchers wanted to demonstrate the practice of hidden curriculum in a comprehensive manner by using thought Henry Giroux. This research is a case study with a qualitative approach. This research was conducted in 2019 by conducting in-depth interviews, observation and documents. The findings in this study (1) there is a contestation of values ​​due to differences in ideology trustees and teachers that are implemented in the practice of hidden curriculum, (2) The practice of hidden curriculum is done by the board of trustees behind the development of a formal curriculum, and carried out by the teacher to maintain the old identity through daily practices, (3) impacted on the delay on student achievement, because it is generally the practice of hidden curriculum support the practice of the formal curriculum, but the opposite what happened.. advice in this study is need to agree and trust between the board of trustees and school teachers in order to get maximum achievement.

scholarly journals Analisis Kritis Program Tayangan Asing di Televisi Swasta Indonesia

2021 ◽  
Vol 10 (1) ◽  
pp. 101-119
Author(s):  
Sari Rahmani ◽  
Irma Suryani
Keyword(s):  
Critical Thinking ◽  
Data Collection ◽  
Total Content ◽  
Qualitative Approach ◽  
Television Programs ◽  
Television Station ◽  
Role Of The State ◽  
The Media ◽  
Study Case

Indonesia telah mengatur pembatasan tayangan asing di layar stasiun televisi dalam negeri. Regulasi tersebut tertuang dalam Undang-Undang Penyiaran Nomor 32 Tahun 2002 Pasal 36 ayat 2 yang mewajibkan setiap stasiun televisi untuk menayangkan sekurang-kurangnya 60% tayangan produksi domestik. Penelitian ini bertujuan untuk menganalisis permasalahan tayangan asing di televisi Indonesia dalam perspektif kritis industri budaya. Metode yang dilakukan adalah metode kualitatif studi kasus. Pengambilan data dari berbagai studi dokumen dan wawancara. Data yang telah dikumpulkan dianalisis dengan teknik pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa stasiun televisi swasta melanggar ketentuan mengenai muatan tayangan asing. Ada dua masalah utama tayangan asing di televisi Indonesia. Masalah pertama adalah lemahnya peran negara terhadap penyiaran di Indonesia. Kedua adalah masalah ekonomi media khususnya terkait dengan pekerja media.   Indonesia issued the law regarding the limitation of foreign television programs in 2002. In Article 36, paragraph 2 of Law No. 32/2002 stated that every television station is obligated to broadcast domestic programs at least 60 percent of the total content. This research aimed to analyze foreign programs in Indonesia through a critical thinking perspective. This research adopted a study case, qualitative approach. Data collection was done through interviews, documents study. The collected data were analyzed by data collection, reduction, display, and conclusion drawing. The findings showed that  The results showed that private television stations violated the provisions regarding the proportion of foreign programs. There were two main problems that emerge from foreign programs in private TV stations. The first problem was the weak role of the state in broadcasting in Indonesia. The second was the problem of the media economy, especially related to media workers.

scholarly journals KONSEP WELLFARE STATE DI INDONEISA

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Winda Roselina Effendi
Keyword(s):  
Social Security ◽  
Welfare State ◽  
Social Services ◽  
The State ◽  
The Public ◽  
The People ◽  
Role Of The State ◽  
Market Economy System ◽  
Economy System

Walfare State concept born in the era of the 20th century as a correction of the development of the concept of the country as night watchman, the phenomenon of economic capitalism that gradually leads to lameness in the distribution of sources of prosperity. In the Walfare State concept, the state is required to extend its responsibility to the socio-economic problems facing the people. The functions of the state also include activities that were previously beyond the scope of state functions, such as extending the provision of social services to individuals and families in specific matters, such as social security. The role of the state can not be separated with Welfare State because the state that plays a role in managing the economy which includes the responsibility of the state to ensure the availability of basic welfare services in certain levels. Welfare State does not reject the existence of a capitalist market economy system but believes that there are elements in the public order that are more important than market objectives and can only be achieved by controlling and limiting the operation of such market mechanisms.Keywords: walfare state, country, economic systemKonsep Walfare State yang lahir di era abad ke-20 sebagai koreksi berkembangnya konsep negara sebagai penjaga malam, gejala kapitalisme perekonomian yang secara perlahan-lahan menyebabkan terjadinya kepincangan dalam pembagian sumber-sumber kemakmuran bersarma. Dalam konsep Walfare State, negara dituntut untuk memperluas tanggung jawabnya kepada masalah-masalah sosial ekonomi yang dihadapi rakyat. Fungsi negara juga meliputi kegiatan-kegiatan yang sebelumnya berada diluar jangkauan fungsi negara, seperti memperluas ketentuan pelayanan sosial kepada individu dan keluarga dalam hal-hal khusus, seperti social security, kesehatan.  Peran negara tidak bisa dipisahkan dengan Welfare State karena negara yang berperan dalam mengelola perekonomian yang yang di dalamnya mencakup tanggung jawab negara untuk menjamin ketersediaan pelayanan kesejahteraan dasar dalam tingkat tertentu. Welfare State tidak menolak keberadaan sistem ekonomi pasar kapitalis tetapi meyakini bahwa ada elemen-elemen dalam tatanan masyarakat yang lebih penting dari tujuan-tujuan pasar dan hanya dapat dicapai dengan mengendalikan dan membatasi bekerjanya mekanisme pasar tersebut. Kata Kunci: walfare state, negara,sistem ekonomi 

scholarly journals The Problem of State Violence

Daedalus ◽  
2022 ◽  
Vol 151 (1) ◽  
pp. 22-37
Author(s):  
Paul Butler
Keyword(s):  
Use Of Force ◽  
State Violence ◽  
The State ◽  
Power Sharing ◽  
The Public ◽  
Role Of The State ◽  
Abuse And Neglect ◽  
The Future ◽  
State Actors

Abstract When violence occurs, the state has an obligation to respond to and reduce the impacts of it; yet often the state originates, or at least contributes to, the violence. This may occur in a variety of ways, including through the use of force by police, pretrial incarceration at local jails, long periods of incarceration in prisons, or abuse and neglect of people who are incarcerated. This essay explores the role of the state in responding to violence and how it should contribute to reducing violence in communities, as well as in its own operations. Finally, it explores what the future of collaboration between state actors and the community looks like and offers examples of successful power-sharing and co-producing of safety between the state and the public.

The Entrepreneurial State in Action: The Danish Robotics Cluster and the Role of the Public Sector

2020 ◽  
pp. 1-31
Author(s):  
JULIAN LAMBERTY ◽  
JEPPE NEVERS
Keyword(s):  
Public Sector ◽  
Industrial Robots ◽  
Public Programs ◽  
Public Agency ◽  
The Public ◽  
Thought Collective ◽  
Role Of The State ◽  
Risk Takers ◽  
Market Relations

The question of the role of the state in the creation of competitive clusters and innovation systems has drawn increased attention in recent years. Drawing on Mariana Mazzucato’s concept of “the entrepreneurial state,” this article investigates the role of the public sector in the development of the Danish robotics cluster, a world-leading cluster for production of industrial robots that has developed after the closing of Maersk’s shipyard in the city of Odense. In what ways did public programs and actors contribute to the development of this cluster? In what ways did public programs facilitate entrepreneurs, and when did they function as agents or perhaps even risk-takers? To answer these questions, this article tracks three layers of public agency: the local, the national, and the European. This article concludes that there were crucial initiatives at all three levels and that these initiatives were not coordinated, but nevertheless connected by a certain zeitgeist—the idea of public institutions taking responsibility for the competitiveness of private companies, an idea that blossomed in the period of high globalization from the late 1980s to the 2000s. In other words, what united the efforts of the public sector was not any master plan but an underlying thought collective that made the workings of “the entrepreneurial state” flexible and fit for the unpredictable nature of innovation. Thus, this article argues that industrial policy did not wither away in the age of neoliberalism but changed its form in an increasing complexity of state-market relations.

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