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Purpose – The accuracy and reliability of the data provided by the production enterprises, which are the main locomotives in the growth and development of the country's economies, can be possible by the continuous self-renewal of the accounting practices from an innovative point of view. In general, accounting practices constitute the Tax Procedural Law, Accounting Practice General Communiqués and Financial Reporting Standards. The fact that the accounting processes of the manufacturing enterprises are complicated and the estimations and resilience’s due to the accounting practices lead to frequent errors and fraud cases. These practices, which arise as a fraud or error against the law, cause the users of the financial statements to make a wrong decision. For this reason, the study aims to determine the errors and tricks in the enterprises producing in Gaziantep.
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Purpose – This study was carried out to investigate the general thoughts of bank management personnel working in banks in Isparta-Burdur towards mistake and fraud in the banking sector and to determine the indicators of fraud they encounter. Design/methodology/approach – The sample of the research consists of 196 personnel who are Branch Manager, Director, Assistant Director and Authorized positions in Isparta-Burdur. In the analysis of the data obtained with the help of the questionnaire, SPSS (Statistical Package for Social Sciences) 21 package program was used. The analysis method used is ANOVA. Findings – It is concluded that the personnel with more experience in the sector are more likely to participate in mistake and fraud judgments than the others and have higher levels of exposure to cheating indicators.
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Special investigative actions are measures necessary to assist prosecutors in effectively detecting serious and complex criminal offenses, not necessarily but most often in cases of organized crime, economic crime, and corruption. It is evident today that there are criminal offenses involving a large number of people in different locations, carried out with the help of new communication technologies, making it difficult to prove them using only traditional evidence methods (such as observation, documents, physical evidence, witnesses, etc.). Furthermore, it is often asserted, and this is supported by numerous cases, that criminals are often better organized than the state and that they incorporate various scientific and technological advancements into their criminal activities, outpacing state repressive bodies in the use of such advancements. To enable the proof of complex criminal offenses, the legislator has expanded the powers of prosecutors and investigative bodies, giving them more effective mechanisms for detecting the perpetrators of such crimes, which are reflected in the application of special investigative actions. Special investigative actions provide a specific contribution in terms of procedural and criminalistics significance, as their application allows for the securing of evidence for the further course of criminal proceedings in complex criminal cases, all while respecting procedural provisions and criminalistics rules.
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The paper starts from the fact that the Council for Municipal Prevention of the city of Požega, within the jurisdiction of the Požega police station, i.e., the Požega-Slavonia Police Department (hereinafter referred to as PU), despite being established by decision, has not been active for many years (it has no work program, does not hold meetings, does not carry out activities, and is therefore non-functional). This is despite numerous risks present in the community, as unfortunately confirmed by the recent death of a young man in the city center. Therefore, through research and a review of recent domestic and international literature, as well as the activities conducted by the police in the field of community prevention at both the national and local levels, this paper highlights the reasons and needs for the establishment and operation of any council within the community, including this one in the city of Požega. It also provides a framework proposal for the creation of a work program for the council as a fundamental document, thereby offering a proposed solution to the problem of the council's non-functionality and failure to fulfill its tasks.
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Over the years, the criminal law regulations related to the sentencing directives have been modified. This depended on a number of factors, including the „view” on the educational issues of punishment, which evolved significantly on the grounds of particular sources of criminal law in Poland. The educational goals of punishment, i.e. the normative identity of re-socialisation, constituted and still constitutes a problematic element of the construction of criminal law and the relevant philosophy of punishment. In the light of the formal-dogmatic and historical-legal analysis of legal acts and the analysis of other documents found from the Polish lands in the times of the Partitions and ending with the latest amendment to the Penal Code of July 2022, it is possible to put forward a thesis that the educational purposes of punishment constitute an indispensable element of the proper functioning of the administration of justice and the guarantee of lawfully administered punishment.
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Cannibalism is one of the few phenomena that arouses both fascination and repugnance at the same time. It is found in many species of animals. Cannibalism itself, while not common in humans, can be easily passed over in many cultures and circumstances. It occurs in many texts of culture, has a ritual basis typical of various rituals, but appears in some so-called urgent necessity, which results from the extreme region. Cannibalism also occurs in murders with sexual motives and in murders with psychotic motives, which is confirmed by world casuistry.
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The article aims to discuss the ideas, assumptions, models and forms of restorative justice. Along with an attempt to systematize them and look for common features across the restorative justice movement, which covers many spheres of social life. To this end, the unique way in which crime and other deviant behavior are treated in this approach is explained. Next, views on the ideas, principles and goals of restorative justice are confronted. On this basis, it argues that mediation should not be equated with restorative justice, since it does not meet the needs of all actors – the victim, the offender and the community. In the second part of the article, the various forms of restorative justice were described and systematized.
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The subject of this article is an attempt to answer the question, „Do prisoners have a right to rehabilitation?” – a right behind which is a claim for specific services in the form of correctional programs or traditional methods, such as work and education. Second, it attempts to compare the terms rehabilitation and rehabilitation to clarify the similarities and differences. Thirdly, the article also explains that the answer to this question was sought by criminology students based on five scientific texts, namely: The Supreme Court and the Rehabilitative Ideal, Chad Flansers, Toward a Theory of Prisoners’ Rights, Richard L. Lippke, Rehabilitation as a Positive Obligation, Sonja Meijer, Why dignity matters: Dignity and the right (or not) to rehabilitation from international and national perspectives, Amanda Ploch, Do Criminal Offenders Have a Constitutional Right to Rehabilitation?, Edgardo Rotman and Inmate’s Right to Rehabilitation during Incarceration: A Critical Analysis of the United States Correctional System, Sheldon Seigafo. In formulating their response, the students identified the common core of this right – for they considered the right to rehabilitation as such – as personal dignity, respect of which gives rise to the state’s obligation to create a correctional offer for prisoners in order to regain their freedom and live a lawful life. Fourth, the article provides a brief analysis of each text.
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The article talks about different of transgender males in Polish penitentiary system. Opinion survey was checked on prison service, about transgender males, legal regulations, proposed solutions in this topic or potential hazards for this type of inmates. In particular, checked whether their rights and dignity have not been violated.
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The article presents the issue of illegal medicines trade in prisons. This is an example dangerous item, which influences on prisons safety and has an adverse effect on the functioning of penitentiary unit. The article is a research about illegal medicines trade among inmates, and shows potentially dangers of illegal medicines trade, additionally article indicates things that can be improve.
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The purpose of this article is to present the impact of the halo effect on the assessment of criminal acts, as well as suspects, defendants, convicts and victims, made by society and representatives of institutions responsible for responding to them. The discussion of the aforementioned issue began with outlining the origin, mechanisms of action and features leading to the emergence of the discussed cognitive error in the light of recent psychological knowledge. Thereafter, an analysis of research on potential cognitive misconceptions in the assessment of criminal acts and sentencing was carried out. The theoretical part was concluded with a description of proposed explanations of the use of non-legal factors in submitted scope. The article was also enriched by the case studies conducted on three selected criminal cases regarding to which it may be suspected that the halo effect occurred. These are the cases of Cameron Coyle Herrin, Debra Jean Lafave and Magdalena Renata Kralka.
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Since the outbreak of the COVID-19 pandemic in March 2020, both NGOs and media around the world had reported an increase in domestic violence rates. Moreover, the nature of this violence has changed during the pandemic; monitoring organizations’ reports highlight both a rise in aggression and the emergence of violence in those families that were free from it before the pandemic. However, official statistics from Poland do not confirm these observations. The paper analyzes the relationship between the COVID-19 pandemic and domestic violence in Poland. Both quantitative and qualitative analyses were carried out based on Google Community Mobility Reports, Blue Card statistics, reported crime statistics, the Police Command Support System, NGO statistics, and 27 in-depth interviews conducted in 2020 with experts affiliated to law enforcement agencies and non-governmental organizations. A full picture of domestic violence during the COVID-19 pandemic cannot be made other than through analysis of a comprehensive body data, with cross-checks of various data sources.
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Delinquency theories place personality traits among the factors favoring crime. The personality is outlined early on, when the child perceives and carefully observes their surrounding reality. Adolescence is a critical period of personality finalization, the capacity for analysis and synthesis is high, but unstable, so the environment in which the young man grows up strongly affects his development. The questions and worries during adolescence are defining for the subsequent crystallization of the personality, for shaping an ideal, for forming a system of values that will guide behavior. We can say that the personality of the juvenile delinquent represents the unfortunate conjugation of those factors that contribute to the development of his personality, which results in a person who encounters difficulties in adequately adapting to the requirements of society. Delinquency refers to complex phenomena, common in modern societies. This makes delinquency a highly studied phenomenon, precisely to find the best ways to prevent and combat various forms of delinquency. This article presents data from the research on personality development of delinquent adolescents, conducted on a sample of 210 adolescents.
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