Ao Ministério Público da união e à Receita Federal brasileira, tudo? uma análise crítica à lei complementar 105 de 2001 como possível meio de coibir o crime de Sonegação Fiscal

O trabalho de conclusão de curso tem como objetivo central a análise crítica da Lei Complementar nº 105 de 2001- que autoriza a Receita Federal do Brasil a quebrar diretamente o sigilo bancário dos contribuintes, com base em possíveis indícios de omissões, fraudes e simulações- como meio hábil para coibir o crime de sonegação fiscal. A partir dessa análise, vamos testar a hipótese de que nenhum agente público pode determinar a quebra das informações bancárias de um contribuinte, sem a prévia autorização do Poder Judiciário. O artigo tem três partes. Na primeira, os principais conceitos que envolvem o sigilo bancário e as possíveis exceções à quebra do sigilo bancário são descritas e discutidas. A partir do exame conceitual, vamos estudar a correlação desse assunto com o combate à sonegação fiscal e a afirmação do princípio da transparência fiscal na comunidade internacional. Na última parte, somos chamados a estudar a opinião da Suprema Corte quanto ao objeto do presente trabalho. A conclusão a que se chega é a de que os agentes públicos não podem obter as referidas informações sem prévia autorização de um juiz. Contudo, a matéria apesar de muito antiga, ainda é polêmica para a doutrina e a jurisprudência. Além disso, a alteração na composição do Supremo Tribunal Federal, de 2010 para 2015, pode indicar uma mudança também no entendimento dos magistrados quanto ao assunto.

Organized crime as a serious form of violation of human rights: the Protocol to Prevent, Supress and Punish Trafficking in Persons, Especially Women and Children

Includes bibliography

O ATO MÉDICO NO CRIME DE TORTURA

A presente pesquisa verificou se a legislação surgida após a Segunda Guerra Mundial foi apta a inibir o comportamento maleficente de médicos no auxílio em especializar, dissimular e acobertar a tortura. Foi demonstrado o envolvimento médico com experimentos em seres humanos durante a Segunda Guerra Mundial e corroborou-se que a maleficência médica ainda é usada nos dias de hoje na sociedade contemporânea, permitindo aos profissionais de saúde, desde o período da Guerra Fria, o envolvimento com a tortura e a consequente violação dos princípios da Bioética, especialmente, na conjuntura atualíssima da guerra norte-americana contra o terrorismo. Ao final foram propostas soluções, tendo em vista as noções de Bioética, as normas de Direito Internacional e os Direitos Humanos

Explaining the Long-Term Trend in Violent Crime: A Heuristic Scheme and Some Methodological Considerations

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.

Hating the neighbors: The role of hate crime in the perpetuation of black residential segregation

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.

Anomic Crime in Post-Welfarist Societies. Cult of the Individual, Integration Patterns and Delinquency

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.

Institutions, Anomie, and Violent Crime: Clarifying and Elaborating Institutional-Anomie Theory

A limited but accumulating body of research and theoretical commentary offers support for core claims of the “institutional-anomie theory” of crime (IAT) and points to areas needing further development. In this paper, which focuses on violent crime, we clarify the concept of social institutions, elaborate the cultural component of IAT, derive implications for individual behavior, summarize empirical applications, and propose directions for future research. Drawing on Talcott Parsons, we distinguish the “subjective” and “objective” dimensions of institutional dynamics and discuss their interrelationship. We elaborate on the theory’s cultural component with reference to Durkheim’s distinction between “moral” and “egoistic” individualism and propose that a version of the egoistic type characterizes societies in which the economy dominates the institutional structure, anomie is rampant, and levels of violent crime are high. We also offer a heuristic model of IAT that integrates macro- and individual levels of analysis. Finally, we discuss briefly issues for the further theoretical elaboration of this macro-social perspective on violent crime. Specifically, we call attention to the important tasks of explaining the emergence of economic dominance in the institutional balance of power and of formulating an institutional account for distinctive punishment practices, such as the advent of mass incarceration in the United States.

Violence, Crime, and Violent Crime

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.”

Accident or homicide - virtual crime scene reconstruction using 3D methods

The analysis and reconstruction of forensically relevant events, such as traffic accidents, criminal assaults and homicides are based on external and internal morphological findings of the injured or deceased person. For this approach high-tech methods are gaining increasing importance in forensic investigations. The non-contact optical 3D digitising system GOM ATOS is applied as a suitable tool for whole body surface and wound documentation and analysis in order to identify injury-causing instruments and to reconstruct the course of event. In addition to the surface documentation, cross-sectional imaging methods deliver medical internal findings of the body. These 3D data are fused into a whole body model of the deceased. Additional to the findings of the bodies, the injury inflicting instruments and incident scene is documented in 3D. The 3D data of the incident scene, generated by 3D laser scanning and photogrammetry, is also included into the reconstruction. Two cases illustrate the methods. In the fist case a man was shot in his bedroom and the main question was, if the offender shot the man intentionally or accidentally, as he declared. In the second case a woman was hit by a car, driving backwards into a garage. It was unclear if the driver drove backwards once or twice, which would indicate that he willingly injured and killed the woman. With this work, we demonstrate how 3D documentation, data merging and animation enable to answer reconstructive questions regarding the dynamic development of patterned injuries, and how this leads to a real data based reconstruction of the course of event.

Actes du Congrès pénitentiaire international de Bruxelles, août 1900 /

Includes bibliographical references and indexes.

Answer ... to the report of the New York State Crime Commission dealing with the waterfront of the port of New York, submitted to the Governor and the members of the Legislature of the State of New York. June 25, 1953.

Mode of access: Internet.

Hotel Employees & Restaurant Employees International Union : hearings before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, Ninety-seventh Congress, second session ....

Hearings held June 22, 1982-

Workplace crime and the informal economy in Ukraine: Employee and employer perspectives

Purpose – The purpose of this paper is to explore the criminal workplace activities of both employers and employees in Ukrainian enterprises. It challenges traditional definitions of corruption and suggests that the practices that can be observed fit into the category of organised crime because of the country's economic framework. The paper also explores how the practices are partially a legacy of Soviet economic processes. Design/methodology/approach – A total of 700 household surveys were completed in three cities, Kyiv (where 450 surveys were completed), Uzhgorod (150) and Kharkiv (100). To complement these, approximately 25 in-depth interviews were undertaken with workers in each region. Furthermore, ethnographic observations and “kitchen table” interviews also played an important role in the research. Although the research was oriented towards those working in informal economies, business owners (both formal and informal) were also interviewed. Findings – As well as revealing the endemic nature of corruption in Ukrainian workplaces and the high levels of informal activity undertaken by workers, the research found that many people wish for their workplace to become more regulated. Research limitations/implications – Further interviews could have been carried out with state officials and in more locations. The implications are multiple but mainly they demonstrate the difficulty that those charged with economic reform in Ukraine must face. Originality/value – It is one of the first studies to explore these issues in Ukraine using a variety of research methods.

New Narratives of International Security Governance: The Shift from Global Interventionism to Global Self-Policing

This article examines the transformation in the narratives of the international governance of security over the last two decades. It suggests that there has been a major shift from governing interventions designed to address the causes of security problems to the regulation of the effects of these problems. In rearticulating the goals of international actors, the means and mechanisms of security governance have also changed, no longer focused on the universal application of Western knowledge and resources but rather on the unique local and organic processes at work in societies that bear the brunt of these problems. This transformation takes the conceptualisation of security governance out of the traditional terminological lexicon of security expertise and universal solutions and instead articulates the problematic of security and the policing of global risks in terms of local management processes, suggesting that decentralised coping strategies and self-policing are more effective and sustainable solutions.