5 resultados para Jurisprudence in tax crime

em Digital Peer Publishing


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There has been a discontinuous but fairly persistent long-term decline in homicide rates in core European countries since about 1500. Since the 1950s, however, we observe an upward trend in violent crime not only in Europe but in almost all of the economically advanced nations that combine democratic political structures with free-market economies. The paper presents an explanatory scheme designed to account for both, the long decline and its apparent reversal. The theoretical model draws heavily upon ideas taken from the sociological work of Emile Durkheim and Norbert Elias—with some modifications and extensions. It seeks to integrate sociological and historical perspectives and to give due weight to both, structural and developmental forces. A key hypothesis is that the pacifying effects of the erosion of traditional collectivism can only be maintained to the extent by which “cooperative individualism” dominates over against the forces of “disintegrative individualism.” Some suggestions are made concerning the selection of appropriate indicators and the handling of methodological problems related to causal attribution.

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I propose a dual conceptualization of violent crime. Since violent crime is both violence and crime, theories of aggression and deviance are required to understand it. I argue that both harm-doing and rule breaking are instrumental behaviors and that a bounded rational choice approach can account for both behaviors. However, while some of the causes of harm-doing and deviance (and violent and nonviolent crime) are the same, some are different. Theories of crime and deviance cannot explain why one only observes individual and group differences in violent crime and theories of aggression and violence cannot explain why one observes differences in all types of crimes. Such theories are “barking up the wrong tree.”

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After 20 years of silence, two recent references from the Czech Republic (Bezpečnostní softwarová asociace, Case C-393/09) and from the English High Court (SAS Institute, Case C-406/10) touch upon several questions that are fundamental for the extent of copyright protection for software under the Computer Program Directive 91/25 (now 2009/24) and the Information Society Directive 2001/29. In Case C-393/09, the European Court of Justice held that “the object of the protection conferred by that directive is the expression in any form of a computer program which permits reproduction in different computer languages, such as the source code and the object code.” As “any form of expression of a computer program must be protected from the moment when its reproduction would engender the reproduction of the computer program itself, thus enabling the computer to perform its task,” a graphical user interface (GUI) is not protected under the Computer Program Directive, as it does “not enable the reproduction of that computer program, but merely constitutes one element of that program by means of which users make use of the features of that program.” While the definition of computer program and the exclusion of GUIs mirror earlier jurisprudence in the Member States and therefore do not come as a surprise, the main significance of Case C-393/09 lies in its interpretation of the Information Society Directive. In confirming that a GUI “can, as a work, be protected by copyright if it is its author’s own intellectual creation,” the ECJ continues the Europeanization of the definition of “work” which began in Infopaq (Case C-5/08). Moreover, the Court elaborated this concept further by excluding expressions from copyright protection which are dictated by their technical function. Even more importantly, the ECJ held that a television broadcasting of a GUI does not constitute a communication to the public, as the individuals cannot have access to the “essential element characterising the interface,” i.e., the interaction with the user. The exclusion of elements dictated by technical functions from copyright protection and the interpretation of the right of communication to the public with reference to the “essential element characterising” the work may be seen as welcome limitations of copyright protection in the interest of a free public domain which were not yet apparent in Infopaq. While Case C-393/09 has given a first definition of the computer program, the pending reference in Case C-406/10 is likely to clarify the scope of protection against nonliteral copying, namely in how far the protection extends beyond the text of the source code to the design of a computer program and where the limits of protection lie as regards the functionality of a program and mere “principles and ideas.” In light of the travaux préparatoires, it is submitted that the ECJ is also likely to grant protection for the design of a computer program, while excluding both the functionality and underlying principles and ideas from protection under the European copyright directives.

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Grounded in group conflict theory and the defended neighborhoods thesis, this nationwide empirical study of cities and their residential segregation levels, examines the occurrence of hate crime using data on for all U.S. cities with populations over 95,000, and data compiled from the Uniform Crime Report for hate crime, in conjunction with 2000 census data. Hate crime is any illegal act motivated by pre-formed bias against, in this case, a person’s real or perceived race. This research asks: Do hate crime levels predict white/black segregation levels? How does hate crime predict different measures of white/black segregation? I use the dissimilarity index measure of segregation operationalized as a continuous, binary and ordinal variable, to explore whether hate crime predicts segregation of blacks from whites. In cities with higher rates of hate crime there was higher dissimilarity between whites and blacks, controlling for other factors. The segregation level was more likely to be “high” in a city where hate crime occurred. Blacks are continually multiply disadvantaged and distinctly affected by hate crime and residential segregation. Prior studies of residential segregation have focused almost exclusively on individual choice, residents’ lack of finances, or discriminatory actions that prevent racial minorities from moving, to explore the correlates of segregation. Notably absent from these studies are measures reflecting the level of hate crime occurring in cities. This study demonstrates the importance of considering hate crime and neighborhood conflict when contemplating the causes of residential segregation.

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Post-Fordist economies come along with post-welfarist societies marked by intensified cultural individualism and increased structural inequalities. These conditions are commonly held to be conducive to relative deprivation and, thereby, anomic crime. At the same time, post-welfarist societies develop a new ‘balance of power’ between institutions providing for welfare regulation, such as the family, the state and the (labour) market – and also the penal system. These institutions are generally expected to improve social integration, ensure conformity and thus reduce anomic crime. Combining both perspectives, we analyse the effects of moral individualism, social inequality, and different integration strategies on crime rates in contemporary societies through the lenses of anomie theory. To test our hypotheses, we draw on time-series cross-section data compiled from different data sources (OECD, UN, WHO, WDI) for twenty developed countries in the period 1970-2004, and run multiple regressions that control for country-specific effects. Although we find some evidence that the mismatch between cultural ideal (individual inclusion) and structural reality (stratified exclusion) increases the anomic pressure, whereas conservative (i. e. family-based), social-democratic (i. e. state-based) and liberal (i. e. market-based) integration strategies to a certain extent prove effective in controlling the incidence of crime, the results are not very robust. Moreover, reservations have to be made regarding the effects of “market” income inequality as well as familialist, unionist and liberalist employment policies that are shown to have reversed effects in our sample: the former reducing, the latter occasionally increasing anomic crime. As expected, the mismatch between cultural ideal (individual inclusion) and structural reality (stratified exclusion) increases the anomic pressure, whereas conservative (i. e. family-based), social-democratic (i. e. state-based) and liberal (i. e. market-based) integration strategies generally prove effective in controlling the incidence of crime. Nevertheless, we conclude that the new cult of the individual undermines the effectiveness of conservative and social-democratic integration strategies and drives societies towards more “liberal” regimes that build on incentive as well as punitive elements.