scholarly journals Deterrence Theory in Paraguay: Exploring Fraud and Violation of Trust Cases

2019 ◽  
Vol 8 (1) ◽  
pp. 23
Author(s):  
Andreas Schneider
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Clearance Rate ◽  
White Collar Crime ◽  
White Collar ◽  
Valuable Insight ◽  
Deterrence Theory ◽  
The Public ◽  
Unique Dataset ◽  
Side Result

This research paper contributes to the literature of deterrence theory in general, and in particular, with respect to white-collar crime, offering valuable insight by using a unique dataset of fraud and violation of trust incidents within the jurisdiction of Paraguay. Descriptive evidence shows a clear and continuous misallocation of funds and human capital, therefore providing less efficient services for the public. Regression analysis suggests that clearance rate exerts a highly significant effect in deterring fraud, but the results are not clear for violation of trust incidents. Despite the limitations of available data, results confirm the deterrence theory in Paraguay. However, for more than two-thirds of victims, not even an attempt was made to seek justice. As a side-result, it seems that a soft-on-crime strategy, induced from the former German penal code, has led to an increasing share of pre-trial diversion, therefore enhancing white-collar crimes like fraud and violation of trust, due to impunity.

scholarly journals Deterrence Theory in Paraguay: An Exploratory Study

2018 ◽  
Author(s):  
Andreas Schneider
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Exploratory Study ◽  
White Collar Crime ◽  
White Collar ◽  
Deterrence Theory ◽  
Data Set ◽  
The Public ◽  
Unique Data ◽  
Side Result

This research paper contributes to the literature of deterrence theory in general, and in particular with respect to white-collar crime, offering valuable inside by using a unique data set of fraud and violation of trust incidents for Paraguay. Descriptive evidence show a clear and continuous misallocation of funds and human capital, and therefore providing less efficient services for the public. Regression analysis suggests that clearance rate exerts a highly significant effect in deterring fraud but results are not clear for violation of trust incidents. Despite the limitations of available data, results confirm deterrence theory in Paraguay. However, to more than two-thirds of victims, not even the attempt was made to seek justice. As a side-result, it seems that a soft on crime strategy, induced from the former German penal code, has led to an increasing share of pre-trial diversion and therefore enhancing white-collar crimes like fraud and violation of trust due to impunity.

Kriminalpräventive Maßnahmen zur Bekämpfung von Fehlverhalten im Gesundheitswesen

2021 ◽  
Author(s):  
Angelika Reinelt-Broll
Keyword(s):  
Statistical Analysis ◽  
Crime Prevention ◽  
Public Discourse ◽  
White Collar Crime ◽  
Health Sector ◽  
White Collar ◽  
Evidence Based ◽  
The Public ◽  
Control Units ◽  
First Time

This study deals for the first time with evaluation questions in connection with the activities of the control units in accordance with § 197a SGB V, because the phenomenon of Healthcare-fraud as well as the demand for evidence-based crime prevention is increasingly becoming part of the public discourse. On the basis of a statistical analysis of activity reports from three reporting periods and a written questionnaire, the study shows the necessity of the activities of the control units regarding the fight against white-collar crime in the health sector and at the same time describes various factors increasing their effectiveness on an organisational and procedural level.

Breaking the Carnival Mirror

2017 ◽  
Vol 42 (3) ◽  
pp. 367-379
Author(s):  
Kenneth R. Culton ◽  
José A. Muñoz
Keyword(s):  
Criminal Justice ◽  
Criminal Justice System ◽  
Justice System ◽  
White Collar Crime ◽  
White Collar ◽  
Street Crime ◽  
The Public ◽  
Policies And Procedures ◽  
Personal Experiences ◽  
The Rich

We present a reflexive paper assignment calling for students to report on their own family and/or personal experiences in order to answer the question, “From where does the greatest harm arise?” We find that, through the process of answering this question and sharing findings in class, students’ conception of criminality is broadened. Institutional forms of deviance and white-collar crime come to be understood as the real commonplace sources of harm while street crime is seen to be less common than typically imagined. The book The Rich Get Richer and the Poor Get Prison: Ideology, Class and Criminal Justice by Reiman and Leighton informs this assignment. The authors make the case that the criminal justice system presents to us a carnival mirror-like image of what causes the greatest harm to the society. The criminal justice system, through its policies and procedures, leads the public to conceive of only a narrow and distorted depiction of criminality. The typical crime is thought to be person to person, violent, and carried out by the typical criminal, who is assumed to be black, young, and urban. In opposition to this carnival mirror view, Reiman and Leighton explain that certain institutions cause immensely more harm than that caused by street criminality.

White-Collar Crime Defence Knowledge: Predictors of Lawyer Fame

2014 ◽  
Vol 13 (01) ◽  
pp. 1450001
Author(s):  
Petter Gottschalk
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
White Collar Crime ◽  
White Collar ◽  
Upper Class ◽  
Financial Crime ◽  
Statistical Regression ◽  
Legal Principles ◽  
Independent Variables ◽  
The Law

The white-collar crime attorney is a lawyer who is competent in general legal principles and in the substantive and procedural aspects of the law related to upper-class financial crime. Based on a sample of 310 convicted white-collar criminals and their defence lawyers, this paper presents results from statistical analysis of relationships between crime characteristics and defence characteristics to predict lawyer fame. Statistical regression analysis was applied to the sample, where amount of crime money and years in prison represent crime characteristics, while number of client cases and lawyer income represent defence characteristics. About 91% of the variation in attorney fame is explained by these four independent variables.

White-Collar Crime, Legal Sanctions, and Social Control

1977 ◽  
Vol 23 (3) ◽  
pp. 290-303 ◽  
Author(s):  
John C. Watkins
Keyword(s):  
White Collar Crime ◽  
White Collar ◽  
The Public ◽  
Criminal Sanctions ◽  
Theory Of Crime ◽  
Legal Sanctions ◽  
Unidimensional Theory ◽  
White Collar Offenders ◽  
State Of Affairs ◽  
Crime Causation

Recent literature on the control of white-collar crime has often glossed over the sociolegal effect of the attitudes held by persons charged with the responsibility of determining criminal guilt. In many cases, the factually guilty white-collar offender is not regarded by trial jurors as an offender. Contemporary legal sanctions are utilized only in those cases in which the public senses a real threat to its collective security. The crime problem is seen essentially as consisting of violent interpersonal offenses; the criminal law, predictably, has reacted to this form of deviance with its commonplace sanctions. On the other hand, crimes subsumed under the white-collar heading are often only lightly sanctioned even when brought to the attention of prosecuting authorities. The reason for this state of affairs is largely a unidimensional theory of crime causation- that crimequa crime is a problem peculiar to the lower socio-economic strata of society. White-collar offenders, coming as they generally do from the more affluent sector, are not perceived as "criminals" in the classic sense by the triers of fact. The "received opinion" of most lay jurors militates against their using criminal sanctions for the white-collar offender. They perceive crime as directly associated with a societal stratum that does not include those individuals who commit the majority of white-collar offenses. Hence juries are reluctant to convict white-collar criminals even when the law has been clearly violated.

scholarly journals Human resource reporting: Implications for corporate governance

2021 ◽  
Vol 5 (5) ◽  
pp. 26-36
Author(s):  
Hugh Grove ◽  
Maclyn Clouse ◽  
Tracy Xu
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Boards Of Directors ◽  
White Collar Crime ◽  
Research Question ◽  
Accounting Standards ◽  
White Collar ◽  
Securities And Exchange Commission ◽  
Future Research ◽  
Reporting Requirements

The major research question of this study is how boards of directors can monitor human resource reporting, especially with emerging reporting requirements from the U.S. Securities and Exchange Commission (SEC) for all domestic and foreign public companies listed on U.S. stock exchanges. Boards can develop advising and monitoring practices to help their companies meet the SEC’s human capital reporting requirements, as shown by the following topics discussed and analyzed in this paper: criticisms of the modernization of Regulation S-K by using principle-based versus rules-based disclosures; a way forward on the modernization of Regulation S-K; sustainability accounting standards; human resource accounting; board responsibility for white-collar crime risk; and collegiality conundrums. We find that a possible way forward in modernizing human capital reporting would be to combine a rules-based approach with a principles-based approach. We recommend boards to closely follow the United Nation’s Sustainable Development Goals and create opportunities to steer their companies towards a sustainable future. We also research the newly developed accounting standards to address human resource risks and promote sustainable human capital reporting. In addition, we identify the strategies for boards to monitor the risk of white-collar crime and highlight the balance between collegiality and effectiveness in the boardroom. Future research could use case studies and interviews of company boards to investigate how they have developed strategies and procedures to facilitate human resource management and reporting

Perceptions of white-collar crime registries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jill O. Jasperson ◽  
Thomas E. Dearden ◽  
Ronald Mellado Miller
Keyword(s):  
Fear Of Crime ◽  
Sex Offender ◽  
White Collar Crime ◽  
Strong Support ◽  
White Collar ◽  
Securities Fraud ◽  
Content Type ◽  
The Public ◽  
Financial Crimes ◽  
Using Data

Purpose In 2015, Utah enacted the first white-collar crime (WCC) registry. Similar to sex offender registries, this registry provides demographic information to the public. Utah’s law includes convicted offenders of second-degree felonies for a variety of non-violent, financial crimes, including securities fraud, insurance fraud and theft by deception (H.B. 378, 2015). The purpose of this paper is to examine the perceptions of this new registry. Design/methodology/approach A survey was built in 2016 to better understand the perceptions of said WCC registry. This paper considers the relationships between demographic variables, fear of crime and support for Utah’s WCC registry using data from over 968 university students in Utah. Findings The authors find strong support for the registry, with 76% of the sample supporting its implementation. Only one variable, social political affiliation, was significant. Those who defined themselves as social strong liberals were more likely to select somewhat support rather than definitely support the registry. Originality/value This is the first paper that we know of to examine support for a WCC registry.

Women and White-Collar Crime

2019 ◽  
Author(s):  
Mary Dodge
Keyword(s):  
Public Sphere ◽  
Insider Trading ◽  
White Collar Crime ◽  
White Collar ◽  
The Public ◽  
Female Crime ◽  
Corporate Executives ◽  
The Public Sphere ◽  
White Collar Offenders

Women and white-collar crime is a topic that has, overall, received little attention in the literature. Initially, women were omitted from discussion and research because of their lack of participation, though some early commentary focused on victimization. When Edwin Sutherland first drew public and academic attention to white-collar crimes, few women were employed in positions that were conducive to commit elite crimes related to occupations or professions. According to Sutherland, white-collar crime involved professional men in positions of trust. From 1939 until the 1970s, work on white-collar offenders and offenses was male-centric, which included both scholarly researchers who were exploring the topic and males committing the majority of crimes. Corporations and respected professionals, not women, were presented with a multitude of opportunities to engage in white-collar crimes with little or no serious consequences. Primarily male corporate executives, politicians, and medical professionals committed white-collar crimes that included, for example, activities such as price fixing, insider trading, bribery, insurance fraud, and Ponzi schemes. Women, who lacked opportunity outside the private sphere of the home, were less involved in crime overall and certainly were in no position to commit white-collar offenses. In the 1940s and 1950s, female crime was typically viewed as promiscuous, aberrant, and male-like behavior. Eventually, in the mid-1970s as more women moved into the public sphere seeking employment, early predictions by female scholars suggested that an increased involvement in white-collar crime was inevitable. The types of crimes committed by women, as noted by pioneering female scholars, were likely to expand beyond prostitution, check kiting, and shoplifting to white-collar offenses as opportunities became increasingly available in the public sphere. Gender inequality in most criminal endeavors continues to exist and more recent debates continue about the role of women in white-collar crime.

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