Prosecuting Executives for Financial Fraud: The Responsible Corporate Officer Doctrine as an Alternative Means of Criminal Liability

2013 ◽  
Author(s):  
Tyler O'Connor
Keyword(s):  
Criminal Liability ◽  
Financial Fraud ◽  
Alternative Means ◽  
Responsible Corporate Officer

scholarly journals PERTANGGUNGJAWABAN PIDANA KORPORASI (PT) ATAS TINDAK PIDANA PERUSAKAN LINGKUNGAN HIDUP

2021 ◽  
Vol 2 (02) ◽  
pp. 143-155
Author(s):  
Erni Juniria Harefa ◽  
Pondang Hasibuan ◽  
Sahat Benny Risman Girsang ◽  
Herlina Manullang
Keyword(s):  
Environmental Pollution ◽  
Criminal Responsibility ◽  
Criminal Liability ◽  
Strict Liability ◽  
Legal Protection ◽  
Corporate Management ◽  
Library Research ◽  
Responsible Corporate Officer ◽  
Corporate Criminal Liability ◽  
Environmental Crimes

The occurrence of environmental crimes in the form of environmental pollution and/or destruction, mostly carried out in the context of running an economic business, and is also the attitude of the authorities and entrepreneurs who do not carry out or neglect their obligations in environmental management. Environmental pollution and/or destruction continues to increase in line with the increase in industrial activities or the like, of course the environment needs legal protection. Article 116 of the Environmental Protection and Management Law (UUPPLH), makes the concept of corporate criminal responsibility and corporate management (directors, managerswho are responsible for managing the company's environment, can even be asked to shareholders and commissioners) together, in the event that the activities and/or business of the corporation cause environmental pollution and/or destruction. On the other hand, the accountability of the directors/management of the corporation is also needed because there is a possibility that the sanctions imposed on the corporation will not affect the lives of the leaders/management of the corporation.The method used in this thesis research is normative juridical research using primary, secondary, and tertiary legal materials. This study uses library research techniques, which are then analyzed qualitatively. Based on the results of the study, that corporate criminal liability in Article 116 paragraph (1) UUPPLH is based on the identification of Theory and Vicarious Liability. Meanwhile, the director's criminal responsibility as an individual for criminal acts of environmental destruction occurs as long as the director has the authority to prevent violations or to improve the situation. Meanwhile, the criminal responsibility of the director representing the PT organ for environmental crimes can be identified based on the Responsible Corporate Officer Doctrine (RCO) and Strict Liability, because his position in the company has an obligation to take action to ensure that the violation will not occur as stipulated in Article 116 and 117 UUPPLH.

scholarly journals DIRECTIONS OF MINIMIZATION OF FINANCIAL SCAMS IN THE FIELD OF PUBLIC PROCUREMENT

2020 ◽  
pp. 62-76
Author(s):  
Olga KYRYLENKO ◽  
Victor RUSIN
Keyword(s):  
Public Procurement ◽  
Criminal Liability ◽  
Control Measures ◽  
Financial Fraud ◽  
Public Funds ◽  
The Public ◽  
Fair Competition ◽  
International Obligations ◽  
Procurement Reform ◽  
Procurement System

Introduction. Ukraine is undergoing an extremely important and complex process of forming a modern and effective public procurement system aimed at creating a competitive environment and further developing fair competition in public procurement, as well as ensuring compliance with international obligations by consistently adapting Ukrainian legislation to EU standards. The task of public procurement reform is to significantly reduce financial fraud in this area and achieve savings in public funds. The purpose of the article is to analyze the process of reforming the public procurement in Ukraine, focusing on the latest changes, substantiation of proposals for ways to minimize financial fraud in the field of public procurement. Results. The main milestones of formation and improvement of the public procurement system in Ukraine are considered. Emphasis is placed on the features of the current stage, which are to create better conditions for bidders and prevent financial fraud in public procurement, expanding the list of violations and strengthening penalties. Data on the most common types of violations among procurement customers are given. Conclusions. The existing risks of unfair competition in procurement are indicated and the ways of minimizing financial fraud in this area are substantiated. Emphasis is placed on the importance of preventive measures that can be used to detect violations before the conclusion of the contract. In the context of strengthening the effectiveness of control measures, it is proposed to introduce a direct rule of criminal liability for violations in the field of public procurement. The implementation of the proposed measures will help increase the effectiveness of public policy in the field of public procurement, which will ultimately allow for more economical and efficient use of public funds.

Minimetrò in Perugia as leverage for urban regeneration

TERRITORIO ◽  
2020 ◽  
pp. 148-163
Author(s):  
Luca Fondacci
Keyword(s):  
Urban Regeneration ◽  
Urban Environments ◽  
Low Carbon ◽  
Sustainable Mobility ◽  
Field Surveys ◽  
Peripheral Area ◽  
Alternative Means ◽  
Considerable Impact ◽  
The City ◽  
Historical Centre

In the 1970s, the fragile historical centre of the city of Perugia was a key area where the binomial of sustainable mobility and urban regeneration was developed and applied. At the turn of the xxi century, the low carbon automatic people-mover Minimetrò broadened that application from the city's historical centre to the outskirts, promoting the enhancement of several urban environments. This paper is the outcome of an investigation of original sources, field surveys and direct interviews, which addresses the Minimetrò as the backbone of a wide regeneration process which has had a considerable impact on the economic development of a peripheral area of the city which was previously devoid of any clear urban sense. The conclusion proposes some solutions to improve the nature of the Minimetrò as an experimental alternative means of transport.

Differentiation Of Clarias Batrachus, C. Gariepinus And Heteropneustes Fossilis By Pcr-Sequencing Of Mitochondrial 16s Rrna Gene

2015 ◽  
Vol 41 (1) ◽  
pp. 51-58
Author(s):  
Mohammad Shamimul Alam ◽  
Hawa Jahan ◽  
Rowshan Ara Begum ◽  
Reza M Shahjahan
Keyword(s):  
16S Rrna ◽  
16S Rrna Gene ◽  
Fish Larva ◽  
16S Rrna Genes ◽  
Rrna Genes ◽  
Rrna Gene ◽  
Valuable Insight ◽  
Multiple Sequence ◽  
Pcr Rflp ◽  
Alternative Means

Heteropneustesfossilis, Clariasbatrachus and C. gariepinus are three major catfishes ofecological and economic importance. Identification of these fish species becomes aproblem when the usual external morphological features of the fish are lost or removed,such as in canned fish. Also, newly hatched fish larva is often difficult to identify. PCRsequencingprovides accurate alternative means of identification of individuals at specieslevel. So, 16S rRNA genes of three locally collected catfishes were sequenced after PCRamplification and compared with the same gene sequences available from othergeographical regions. Multiple sequence alignment of the 16S rRNA gene fragments ofthe catfish species has revealed polymorphic sites which can be used to differentiate thesethree species from one another and will provide valuable insight in choosing appropriaterestriction enzymes for PCR-RFLP based identification in future. Asiat. Soc. Bangladesh, Sci. 41(1): 51-58, June 2015

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

Management of grazing systems

1989 ◽  
pp. 117-122 ◽  
Author(s):  
J. Hodgson
Keyword(s):  
Management Practices ◽  
Management Control ◽  
Grazing Management ◽  
Relative Importance ◽  
Stocking Rate ◽  
Pastoral Systems ◽  
Starting Point ◽  
Alternative Means ◽  
Grazing Systems ◽  
Stocking Rates

Recent assessments of the relative importance of stocking rate. stocking policy and grazing management on the output from pastoral systems are used as a starting point to argue the need for objective pasture assessments to aid control of livestock enterprises to meet production targets. Variations in stocking rates, stocking policy and other management practices all provide alternative means of control of pasture conditions which are the major determinants of pasture and animal performance. Understanding of the influence of pasture conditions on systems performance should provide a better basis for management control and for Communication between farmers, extension officers and researchers. Keywords: Stocking rate, pasture condition, pasture cover

A Truce in Criminal Law’s Distributive Principle Wars?

2020 ◽  
Vol 23 (4) ◽  
pp. 565-583
Author(s):  
Paul H. Robinson
Keyword(s):  
Criminal Justice ◽  
Criminal Justice System ◽  
Empirical Evidence ◽  
Justice System ◽  
Crime Control ◽  
Criminal Liability ◽  
A Value ◽  
Principles Of Justice ◽  
Past Wrongs

Crime-control utilitarians and retributivist philosophers have long been at war over the appropriate distributive principle for criminal liability and punishment, with little apparent possibility of reconciliation between the two. In the utilitarians’ view, the imposition of punishment can be justified only by the practical benefit that it provides: avoiding future crime. In the retributivists’ view, doing justice for past wrongs is a value in itself that requires no further justification. The competing approaches simply use different currencies: fighting future crime versus doing justice for past wrongs. It is argued here that the two are in fact reconcilable, in a fashion. We cannot declare a winner in the distributive principle wars but something more like a truce. Specifically, good utilitarians ought to support a distributive principle based upon desert because the empirical evidence suggests that doing justice for past wrongdoing is likely the most effective and efficient means of controlling future crime. A criminal justice system perceived by the community as conflicting with its principles of justice provokes resistance and subversion, whereas a criminal justice system that earns a reputation for reliably doing justice is one whose moral credibility inspires deference, assistance, and acquiescence, and is more likely to have citizens internalize its norms of what is truly condemnable conduct. Retributivists ought to support empirical desert as a distributive principle because, while it is indeed distinct from deontological desert, there exists an enormous overlap between the two, and it seems likely that empirical desert may be the best practical approximation of deontological desert. Indeed, some philosophers would argue that the two are necessarily the same.

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