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吴英一审以集资诈骗罪被判处死刑后,引起社会各界的广泛关注。法学界,尤其是刑法学者,主要从本案的定罪量刑两方面提出了诸多质疑:一是吴英的行为是否构成集资诈骗罪。二是吴英该不该判处死刑。笔者从集资诈骗罪的三个成立条件论证吴英的行为不构成集资诈骗罪,并认为吴英不应该被判处死刑。此外,通过对吴英案的分析,发现司法实践中认定集资诈骗罪的难点在于对"非法占有目的"和"社会公众"的理解,并对如何认定"非法占有目的"和"社会公众"提出了自己的看法。 相似文献
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在民间金融领域,合法借贷与集资诈骗的界定一直是难题。对于集资诈骗罪的认定,要认真分析“诈骗方法”、“集资”、“以非法占有为目的”的内涵,从根本上把握其类型。在非法占有目的的认定上,可以考虑采用司法推定的方法。非法占有目的也可能表现为间接故意。用后期的集资款本金偿付前期的集资款本金和利息是集资诈骗者诈骗得逞的重要原因。最高人民法院在司法解释中应当将这一方法单独予以规定。 相似文献
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通过对信用卡套现"使用"诈骗的犯罪构成要件分析,似乎符合诈骗罪的犯罪构成,但根据刑法罪刑法定原则,暂未有一个刑法条文对信用卡套现的"使用"诈骗行为规定为犯罪行为,不宜将此认定为犯罪。 相似文献
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合同诈骗罪的成立以构成普通诈骗罪为前提,当行为人的诈骗行为的数额没有达到各特殊诈骗罪的要求,而达到了普通诈骗罪的要求,应当认定为普通诈骗罪。 相似文献
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保险诈骗行为已成为包括在中国各家保险公司在内的世界保险人所面临的共同问题。本文从保险诈骗罪的主体、保险诈骗罪的客观方面、保险诈骗罪罪数的认定及处理三方面进行论述。 相似文献
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Based on signaling theory, we explore the impact of corporate fraud on firms’ innovation performance. First, we propose that corporate fraud harms firms’ innovation performance. This is because, as a negative signal, fraud makes it difficult for firms to obtain the policy, funding, and human resources needed for outstanding innovation performance. We further argue that the institutional aspects of the signaling environment (e.g., industrial competition, regional institutional development, and social trust) will influence core stakeholders’ reception and interpretation of fraud signals. These factors, in turn, moderate the signaling effect of corporate fraud on firms’ innovation performance. Our views are supported by empirical and robustness tests using Chinese A-share listed firms from 2010 to 2019. 相似文献
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刘洋 《四川商业高等专科学校学报》2013,(1):72-77
奸淫幼女型强奸行为与嫖宿幼女行为是两类不同性质的行为,前者是“缺乏有效性同意”的奸淫行为,而后者是建立在“有效性同意”基础上的钱色交易行为。刑法规定嫖宿幼女罪的目的在于对以幼女为对象的卖淫嫖娼行为的否定,以凸显刑法对失足幼女的特殊保护。在司法实践中。嫖宿幼女罪的认定应当以卖淫嫖娼行为的认定为前提,以幼女因素的介入为基础,并根据案件情况准确把握“钱色交易”的行为本质。当前嫖宿幼女罪司法适用面临的困境完全可以在解释论的维度加以解决,而无需诉诸立法。废除嫖宿幼女罪的观点是对该罪罪质和法定刑的错误解读,立足于解释论廓清该罪与强奸罪的关系才是当下司法实践亟待解决的问题。 相似文献
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2009年10月,随着28家公司成功上市,我国酝酿了多年的创业板市场正式开启。截至2018年5月31日,成绩金额共计695.71亿元。然而,创业板上市公司财务舞弊案件的频发,极大地挫伤了广大投资者的投资热情,导致想要在创业板上市的公司融资愈加困难,公司发展缺乏资金支持,发展受阻。因此,本文试对创业板财务舞弊的行业和手段特征进行分析,并针对性地对治理创业板上市公司的财务舞弊问题提出治理建议。 相似文献
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随着经济的发展与科技的进步,企业舞弊现象正在蔓延。从会计异常、内部缺陷、分析性异常的一些预警性号中可以看出企业中可能存在的问题:领导认识不足,法制观念淡薄;企业监督不力,财务控制存在漏洞;内部审计控制薄弱等。法务会计人员必须对舞弊的预警信号有敏锐的觉察力,才能更好的对舞弊审计风险进行评估,才能降低因降低检查舞弊所带来的审计风险,并有效揭示舞弊行为或者提前预防舞弊的发生。 相似文献
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Anthony D. Miyazaki 《Journal of Business Ethics》2009,87(4):589-598
Insurance claim fraud costs insurance companies, policymakers, and taxpayers billions of dollars every year and has been described
as the second largest white collar crime. The most common insurance fraud activity and one that contributes a significant
portion of dollar losses is the practice of padding claim amounts in the event of a loss. One of the largest issues insurance
companies face is that policyholders often do not perceive insurance claim padding as an unethical behavior. However, very
little research has examined the factors that contribute to such perceptions. Considering how consumers often attempt to justify
fraudulent behavior from a fairness perspective, the present work examines how the amount of the deductible in an insurance
claim situation can influence feelings of fairness and ethicality. The results of an experimental study show that higher deductible
amounts result in stronger perceptions that insurance claim padding is fair to the insurance company, weaker perceptions that
the behavior is unethical, and higher proposed claim award amounts. The study also shows, however, that the deductible amount
effects are attenuated for consumers who display higher ethical standards as reflected by their scores on the consumer ethics
scale. Implications are discussed with respect to the insurance industry, deviant consumer behavior, and general business
ethics theory. 相似文献
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随着国际商贸活动的日益发展,信用证欺诈例外原则逐步确立和发展,并在防止信用证欺诈方面发挥了重要的作用。本文拟借鉴国外立法和司法理论,对信用证欺诈的救济问题进行分析,以期为我国在新形势下完善有关信用证欺诈的立法作理论上的探讨。 相似文献
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张润平 《四川商业高等专科学校学报》2012,(3):72-76
数额犯的本质是通过犯罪数额显现行为的社会危害程度。数额是一种特殊的犯罪情节,在我国刑法中,数额不仅包括犯罪起点数额,而且包括法定刑升格数额。由于连续犯和同种数罪在通常属于处断一罪,这就使得累计数额成为必要,但由于多次犯罪行为有的存在未遂状态,计算犯罪数额时就会出现一系列问题,同时犯罪的停止形态也成为变质疑之处,进而导致司法实践的量刑出现差异。以累积性犯罪数额为前提,综合整体既遂说和整体未遂说,可以克服各自缺点,实现量刑公正。 相似文献
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William A. Pettigrew 《Business History》2018,60(3):305-320
AbstractThis article surveys the changing role of fraud (dishonest and immoral commercial practices) in public justifications for corporate management of overseas trade in England across the seventeenth century. It argues that the perceived likelihood of fraud in international commercial settings played a critical role in public justifications for trading corporations at the beginning of the seventeenth century. The article suggests that these justifications were challenged from the 1690s. It explores three aspects of this challenge: first, the ways in which agents of the East India Company convinced the Company to liberate private trade (an activity previously defined as fraudulent by the Company and the Courts); second, the arguments from the 1680s that depicted the joint-stock corporation as an unaccountable, soulless entity whose claim to public trust looked less credible; third, how decades of accumulated experience of international trading contexts (and interactions with non-European merchants) prompted pamphleteers to promote the possibility (and reality) of unregulated trade in those settings. All three helped to erode the former association between private individual trade in international contexts as likely to encourage dishonesty, immorality, and fraud. This change therefore led to the corporate body itself becoming a possible vehicle for fraud rather than the individual international merchant (who the corporation was meant originally to regulate). The article analyses public deliberations about fraud and corporations to make interventions in the history of economic thought, the history of trading companies, and the history of economic crime (and especially its rhetorical role in debates about the regulation of trade). 相似文献
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现金流量表作为三大主要报表之一 ,其作用越来越重要 ,现金流量表作假也将会更具有新意、欺骗性。为防患于未然 ,本文对作假动因进行分析 ,进而总结出现金流量表作假可能用的手法及相应的预防、审计查假措施。 相似文献
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Obeua S. Persons 《Journal of Business Ethics》2006,64(4):405-419
This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines
potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important
findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation
in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash
compensation after fraud/lawsuit revelation, this increase is smaller than that of matched non-fraud/lawsuit firms. Third,
fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman
and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash
compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the
board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive
cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their
top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation
reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards
in writing but they do not implement nor enforce the standards. 相似文献