Crime fiscal: "Abuso de confiança fiscal - artigo 105º RGIT"

Mestrado em Fiscalidade

Apanha-me se puderes! tradução comentada do capítulo “White-collar and Corporate Crime”, The Oxford Handbook of Criminology

Dissertação de Mestrado Apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Tradução e Interpretação Especializadas, sob orientação da Mestre Suzana Noronha Cunha

Conceções dos guardas prisionais acerca de grupos de reclusos diferenciados pela natureza do crime cometido

Mestrado, Psicologia da Educação (Contextos Educativos), 2014, Universidade dos Açores.

O crime de fraude fiscal: o impacto na receita pública do Estado

Orientador: Doutor, José Domingos Silva Fernandes

The impact of safety politics in the current globalization context

The globalization is a process of economical, social, cultural and political integration motivated by the needs generated by a consumption-orientated society and a set of factors that have led to its development, such as reducing transport costs, the technological advancement and the development of communication networks. However, the phenomenon of globalization has been accompanied by increasing levels of insecurity as a result of various types of threats and transnational crimes that the International Community seeks to control and minimize. Throughout this work, we examined how the globalization process has been developing and how nations are able to maintain security levels consistent with their economical status and social development, without disturbing the normal course of organizations’ economical activity and the well-being of people. From the investigation developed we concluded that, besides the confirmation that economic integration and the opening of markets have influence on internal consumption, market globalization and migrations have been causing modifications in the consumption habits. We also concluded that the security measures implemented by States or by the International Community affect international trade, but do not imply disproportionate costs or significant delays in transactions. Likewise, we concluded that the control measures implemented in international trade are sufficient to ensure the safety of the people and nations, enabling us to confirm two of the three conjectures raised in this study.

Transnational Migrants and Transnational Spirits: An African Religion in Lisbon

Journal of Ethnic and Migration Studies, Vol.34, n.2,pp. 253 — 269

Analysing and visualising areal crime data. A case study of residential burglary in San Francisco, USA

Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.

The Evolution of Population Distribution on the Iberian Peninsula: A Transnational Approach (1877–2001)

Surpassing the national perspective usually adopted, the authors confirmed the existence of a pattern of population distribution common to the whole Iberian Peninsula in the long run. This pattern is clearly associated with geographical factors. These variables seem to have more weight in explaining changes between 1877/78 and 1940 than in the period from 1940 to 2001. The observation of the cross-border region has shown that proximity to the frontier has not generated any distinct pattern of population density on either side of the boundary line. The spatial coherence of the observed phenomena throughout the Peninsula and of its evolution, independent of the border between states, reinforces the importance of geographic factors in their explanation. At the same time, this verification opens up new issues related to the effect of national political and economic policies.

Caso Sério: Elaboração de uma colecção literária de crime real

Trabalho de Projecto apresentado para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Edição de Texto

A dimensão marítima da segurança nacional : os desafios do Arquipélago de Cabo Verde

A presente dissertação tem por objetivo analisar os principais desafios à segurança marítima na subregião da África Ocidental, particularmente nas ilhas de Cabo Verde. Incidir-se-á, igualmente, sob as principais iniciativas adotadas a nível regional e nacional, bem como, as implicações desses novos desafios na estratégia de segurança nacional de Cabo Verde e os efeitos das ações cooperativas na segurança marítima deste arquipélago. Argumenta-se que apesar dos vários benefícios e potencialidades de exploração do espaço marítimo, existem, atualmente, diversas ameaças e vulnerabilidades, como a criminalidade organizada transnacional, mormente, o tráfico ilícito de drogas e de armas. De igual modo, a pirataria marítima, o terrorismo marítimo, a pesca ilegal e a poluição marítima colocam sérios problemas securitários aos Estados costeiros. No contexto dessas novas ameaças e face às limitações atuais do Direito Internacional Marítimo e à falta de pragmatismo de políticas nacionais e regionais, um possível caminho para combater as atividades ilícitas no mar é através de uma visão partilhada de interesses comuns e a tomada de decisões compartilhadas a todos os níveis. Para se atingir o desiderato proposto, além de se apoiar numa ampla revisão de bibliografia existente sobre a segurança marítima e relatórios elaborados por organismos regionais e internacionais, baseia-se também em leis e documentos oficiais de Cabo Verde relativos à segurança marítima.

Spatial analysis of crime evolution in Portugal between 1995 and 2013

The main objective of this survey was to perform descriptive analysis of crime evolution in Portugal between 1995 and 2013. The main focus of this survey was to analyse spatial crime evolution patterns in Portuguese NUTS III regions. Most important crime types have been included into analysis. The main idea was to uncover relation between local patterns and global crime evolution; to define regions which have contributed to global crime evolution of some specific crime types and to define how they have contributed. There were many statistical reports and scientific papers which have analysed some particular crime types, but one global spatial-temporal analysis has not been found. Principal Component Analysis and multidimensional descriptive data analysis technique STATIS have been the base of the analysis. The results of this survey has shown that strong spatial and temporal crime patterns exist. It was possible to describe global crime evolution patterns and to define crime evolution patterns in NUTS III regions. It was possible to define three to four groups of crimes where each group shows similar spatial crime dynamics.

Relatório de estágio no departamento central de investigação e acção penal

The means of obtaining evidence, the amount of evidence obtained, the number of defendants related to each criminal case and the gravity of the crimes for which the magistrates of the Department are holders of penal action, define its real importance to the Rule of Law. I have deeply studied the subject of the institution of hierarchical intervention required by the assistant and the application of an opening statement by the defendant, starting from a hypothetical case, provided when the query of an investigation with the subject of the crime of active corruption, where this institution was called as a reaction to the archiving dispatch delivered by the Public Ministry. I have study about the implementation of the institution of provisional suspension of the process, specifically in the scope of fiscal criminality, analyzing the effective satisfaction of the purposes of the sentences in two slopes: general prevention and special prevention. I went for my first time to a Central Court of Criminal Instruction, where I attended the measures of inquiry and instructive debate of a process that culminated with the prosecution and pronunciation of the defendants. In addition to this criminal experience, I have deepened and consolidated the academic knowledge with the study of various criminal cases from various fields in the scope of criminality investigated by the Department. I could therefore check the basis of procedural delays, regarding to our legal system, especially in this type of crime, raising issues that I analyzed and discussed, always in a critical and academic way. I had the opportunity to attend and witness a seminar in the Lisbon Directorate of Finance as well of entering the Centre for Judicial Studies to attend a conference on the International Anti-Corruption Day. Focus on the investigatory importance of the international judicial cooperation, through the various organs, with special interest to EUROJUST. I comprehended the organization and functioning of these communitarian organs and means of communication of procedural acts, in particular, the rogatory letters and european arrest warrants. This involvement is motivated by the moratorium factor of the investigations where rogatory letters are necessary for the acquisition of evidence or information relevant to the good continuation of the process. For this reason the judicial cooperation through the relevant communitarian organs, translates a streamlined response between the competent judicial authorities of the Member States, through the National Member that integrates EUROJUST. This report aims to highlight some of the difficulties and procedural issues that Public Prosecutors of DCIAP and criminal police bodies that assist them, face in combating violent and organized crime, of national and transnational nature, of particular complexity, according to the specifics of criminal types.

The role of the intelligence service in preventing and combating transnational terrorism

Outrora dominado por ameaças provenientes de Estados-nação, o cenário global actual, dominado por uma rápida mudança de poderes que nos apresenta uma interacção complexa entre múltiplos actores, onde inimigos desconhecidos, anteriormente bem identificados, é actualmente controlado por grupos terroristas bem preparados e bem organizados. Hezbollah é reconhecido como um dos grupos terroristas mais capazes, com uma extensa rede fora do Líbano dedicada a tráfico de droga, armas e seres humanos, tal como o branqueamento de capitais para financiar o terrorismo, representando um grande foco de instabilidade à segurança. Como instrumento de Estado, os serviços de informações detêm a capacidade de estar na linha da frente na prevenção e combate ao terrorismo. Todavia, para compreender este fenómeno é necessário analisar os actores desta ameaça. À luz desta conjuntura, esta dissertação está dividida em três capítulos principais que visam responder às seguintes questões fundamentais: O que é o terrorismo? Como opera um grupo terrorista transnacional? Será que os serviços de informações têm as ferramentas necessárias para prevenir e combater estas ameaças?