Korporativne prevare in goljufije ter njihov vpliv na gospodarstvo

diplomsko delo univerzitetnega študija

Tanita Planinšek (Author), Bojan Dobovšek (Mentor)

Abstract

Korporativne prevare in goljufije so del kriminalitete belega ovratnika, ki jo lahko izvrši posameznik ali skupina ljudi pri opravljanju poklica, upravljanju ali vodenju podjetja oz. korporacije. Zaposleni namerno ne razkrijejo ključnih informacij ali zlorabljajo svoj položaj, z namenom pridobitve dobička ali povzročitve izgube za osebno korist, in sicer s sprejemanjem podkupnin, dajanjem uslug določenim ljudem, izdajo oz. prodajo notranjih, zaupnih informacij v škodo podjetja v katerem delajo in v korist konkurenčnega podjetja, si protipravno pridobivajo premoženjske koristi s krajo denarja ali fizičnih sredstev ter s poneverjanjem dokumentov. Prepoznavanje in razumevanje storilcev prevar in goljufij ni lahka naloga, saj je odkrivanje prevar in goljufij zelo zahtevno in mnogokrat neuspešno zaradi dobre organiziranosti in iznajdljivosti storilcev. Pozorni moramo biti na nekatere vedenjske indikatorje, ki lahko nakazujejo, da zaposleni v organizaciji opravljajo protizakonite dejavnosti. Pri tem pa so nam v pomoč različni motivi in osebne situacije, ki lahko povečajo verjetnost, da bo nekdo zagrešil kaznivo dejanje prevare ali goljufije. Ti pa so lahko pohlep in finančne potrebe, jeza in maščevanje, težave pri delu, razdeljena zvestoba med podjetjem, kjer so zaposleni in konkurenčnim podjetjem, ranljivost izsiljevanja, menijo, da so nad pravili in, da ta zanje ne veljajo, ali pa so odvisni od drog ali alkohola. Pravni pregon korporativnih prevar in goljufij je mnogokrat zelo zahteven in dolgotrajen proces, saj je to kriminaliteto izredno težko dokazati. Pri odkrivanju, preiskovanju in dokazovanju korporativnih prevar in goljufij pa si preiskovalci pomagajo z različnimi dejavniki, kot so na primer prijave oškodovancev, prijave notranjih nadzornih služb in sumljivih dejanjih pri sklepanju poslov določenih podjetij. Korporativne prevare in goljufije, še posebej v velikih korporacijah za seboj pustijo posledice, katerih vplivi se kažejo ne le v gospodarstvu na splošno temveč tudi v vsakdanjem življenju posameznikov in uspešnem obratovanju države. Primeri korporativnih prevar, ki sem jih v diplomskem delu predstavila so Enron, WorldCom, BCCI banka in Satyam Computers.

Keywords

prevare;goljufije;korupcija;gospodarstvo;primeri;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	T. Planinšek]
UDC:	343.37:343.352(043.2)
COBISS:	2688234
Views:	1481
Downloads:	116
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary abstract:	Corporate scams and fraud are part of the white-collar crime that can be committed by individuals or a group of people employed in a corporation, whether it is in a capacity of an ordinary worker or a manager. Employees refuse to disclose key information or abuse their position to obtain financial gain or cause a loss of profit for personal gain, by taking bribes, giving favors to certain people, sell internal, confidential information to the detriment of companies in which they work and the benefit of a competitor, by stealing money or other resources, and by forging documents. Identifying and understanding the perpetrators of fraud and scams is no easy task, since the detection of fraud and scams is difficult and often unsuccessful due to good organization and ingenuity of criminals. We must pay attention to some of the behavioral indicators that may indicate that employees in an organization are engaged in illegal activities. In doing so, we look into different motives and personal situations that may increase the likelihood that someone will commit a crime of fraud or a scam. These may be greed and financial needs, anger and revenge, problems at work, divided loyalty between companies where employees work and their competitors, the vulnerability of extortion, considering themselves beyond the rules, and that the rules do not apply to them, or addiction to drugs and alcohol. The legal prosecution of corporate fraud and scams is often a very difficult and time-consuming process, as it is an extremely difficult crime to prove. In detecting, investigating and proving corporate fraud and scams investigators find help in a variety of factors, such as the claims of victims, the work and reports of internal control services and suspicious actions and transactions of certain companies. Corporate fraud and scams, especially in large corporations leave consequences, the effects of which are evident not only in the economy in general, but also in the daily life of individuals and the successful management of a country. Examples of corporate fraud which I have presented in the thesis are Enron, WorldCom, BCCI bank and Satyam Computers.
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	42 str.
ID:	8727638