• 제목/요약/키워드: corporate crime

검색결과 11건 처리시간 0.022초

A study on the practical measures of the corporate crime investigation -Focusing on white color crime-

  • Nam, SeonMo
    • International Journal of Advanced Culture Technology
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    • 제8권2호
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    • pp.96-100
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    • 2020
  • In this paper, I try to help the business operation so that they could continue the desirable operation despite the unfavorable conditions. It is important to reinforce for corporate growth various support measures to generate profits. However, if they are involved in criminal activities such as slush fund creation, they will have to deal with them separately. As a result, To raise awareness helps to keep the company running. Recently, the companies are in a poor condition due to overseas migration. If a company does not create profits by doing business, it is a burden to continue operating and it will eventually be hard to support and destroy. The corporate crime and white-collar crime are mostly similar types, mainly because they occur in the industry. The corporate crime proceeds throughout the company and ultimately translates into corporate profits. The white-collar crime, on the other hand, is a profitable part of the individual. In the process of generating profits, the purpose and management method of slush funds is an important issue in judging whether illegal immorality of business is intended or not. In addition, in the case of the corporate crime, it seems necessary to identify the types of slush fund raising activities in addition to the investigations of the accomplices and clinical investigations, and to apply efficient investigation methods on a case-by-case basis. At present, many companies frequently migrate overseas due to the influence of domestic regulations. In this process, if it is involved in crime such as a borrowing accounts or the purpose of slush fund creation should be treated separately.

Digital Forensic: Challenges and Solution in the Protection of Corporate Crime

  • CHOI, Do-Hee
    • 산경연구논집
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    • 제12권6호
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    • pp.47-55
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    • 2021
  • Purpose: Organizational crime is an offense committed by an individual or an official in a corporate entity for organizational gain. This study aims to explore the literature on challenges facing digital forensics and further discuss possible solutions to such challenges as far as the protection of corporate crime is concerned. Research design, data and methodology: Qualitative textual methodology matches the interpretative approach since it is a quality method meant to consider the inductivity of strategies. Also, a qualitative approach is vital because it is distinct from the techniques used in optimistic paradigms linked to science laws. Results: For achieving justice through the investigation of digital forensic, there is a need to eradicate corporate crimes. This study suggests several solutions to reduce corporate crime such as 'Solving a problem to Anti-forensic Techniques', 'Cloud computing technique', and 'Legal Framework' etc. Conclusion: As corporate crime increases in rate, the data collected by digital forensics increases. The challenge of analyzing chunks of data requires digital forensic experts, who need tools to analyze them. Research findings shows that a change of the operating system and digital evidence interpretation is becoming a challenge as the new computer application software is not compatible with older software's structure.

심리적 보안관점에서의 사어버범죄 프로파일링 (Profiling of Cyber-crime by Psychological View)

  • 임채호;김지영;최진혁
    • 정보보호학회논문지
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    • 제19권4호
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    • pp.115-124
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    • 2009
  • 사이버범죄는 인터넷 가상공간이 사회 전반으로 광범위하게 확대되면서 공격 기술력을 과시하려던 의도에서 최근에는 영리와 일반적인 목적의 범죄로 변화하고 있다. 신택스(Syntax) 기반의 탐지 분석이 가능한 네트워크 및 시스템 공격이 아닌 시맨틱(Semantic) 기반으로 수동적인 탐지와 대응을 요하는 콘텐츠 이상의 공격에 의한 인터넷 사기와 명예훼손, 개인정보 침해, 저작권 침해 등이 일어나고 있다. 시맨틱 기반의 범죄는 컴퓨터 이용자, 즉 인간의 내면적인 취약성을 이용하는 심리적 요인에 근거한다. 이 논문에서는 공개된 사이버범죄를 분석 후 사회적 영향력과 기술적 영향 사이버범죄의 심리적 관점에서의 프로파일링 방안을 연구하여 사이버범죄를 그 발생 수에 의하여 분류하였고, 이를 통하여 결국 범죄의 분석과 대응에 소요되는 시간을 줄이는 계기가 될 수 있음을 보이고 있다.

해양 선박사고로 인한 인명피해와 기업의 형사책임 - 영미의 사례 및 세월호 침몰사건과 관련하여 - (Loss of Lives caused by Ship Accidents and Corporate Criminal Liability)

  • 김종구
    • 해양환경안전학회지
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    • 제20권6호
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    • pp.721-729
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    • 2014
  • 본 논문은 해상에서 다수의 인명피해를 야기하는 해양선박사고에 있어서 기업의 형사책임에 대하여 영국과 미국의 실제 사례와 입법례를 최근의 세월호 침몰사고와 관련하여 고찰하였다. 선박침몰의 직접적 원인은 대개 선박 운항을 담당하는 선장과 선원의 과실이겠으나, 궁극적으로 선박회사의 조직과 관리 감독체계의 문제점이 원인인 경우가 많다. 따라서 선박침몰사고 등 대형사고에 있어서 실무자뿐 아니라 기업 자체도 형사처벌할 필요성이 있었으나, 법리상 기업에 대한 처벌이 쉽지 않았다. 이러한 난점을 극복하기 위해서 영국은 2007년 기업살인법을 제정하여 대처하고 있다. 우리의 경우 세월호 참사를 계기로 기업과 기업주를 처벌해야 한다는 여론이 있었으나 법리상의 난점이 있다. 외국의 사례와 입법례를 보면 기업자체를 형사처벌하는 입법은 법리상 가능할 뿐 아니라 우리의 상황에서 필요한 일이기도 하므로, 이러한 입법을 통하여 대형인명재해를 예방할 수 있도록 해야 하리라 판단된다.

Fraudulent Financial Reporting Practices: Case Study of Satyam Computer Limited

  • Bhasin, Madan Lal
    • 융합경영연구
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    • 제4권3호
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    • pp.12-24
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    • 2016
  • Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

계급, 남성성, 범죄 -하드보일드 추리소설의 사회학 (Class, Masculinity, Crime: Sociology of Hard-Boiled Detective Fiction)

  • 계정민
    • 영어영문학
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    • 제58권1호
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    • pp.3-19
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    • 2012
  • This paper argues that the hard-boiled detective fiction is not a commercialized imitation of the classical detective novels but a revisionist detective fiction. Producing a radically different type of detectives from the traditional ones, the hard-boiled detective fiction provides a new, opposing paradigm of criminality, class, and masculinity to the classical detective fiction. Classical detective novels, through the heroic portrayal of high-class detectives capturing and punishing lower-class criminals, reassure class hierarchy. Hard-boiled detective novels, however, representing the ruling classes as the root of social oppression and political corruption, define the power elite as criminals. Whereas the classical detective fiction displays aristocratic masculinity, the hard-boiled detective fiction embodies working-class masculinity. The classical detective is generally represented as a genteel dilettante solving the mysteries of crimes, in his leisure time, through logical reasoning and scientific techniques. The hard-boiled detective, however, solves crimes by using violence and earns his living from catching criminals. The hard-boiled detective also maintains an absolute independence by keeping a distance from all forms of authority and connection. The representation of hard-boiled detective as a tough, rebellious, independent guy can be interpreted as a reaction to the advent of corporate capitalism and the rise of labor control in the 1920s.

방화범죄의 실태와 그 대책 - 관심도와 동기의 다양화에 대한 대응 - (The Reserch on Actual Condition of Crime of Arson Which Occurs in Korea and Its Countermeasures)

  • 최종태
    • 시큐리티연구
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    • 제1호
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    • pp.371-408
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    • 1997
  • This article is the reserch on actual condition of crime of arson which occurs in Korea and its countermeasures. The the presented problem in this article are that (1) we have generally very low rate concern about the crime of arson contrary to realistic problems of rapid increase of crime of arson (2) as such criminal motives became so diverse as to the economic or criminal purpose unlike characteristic and mental deficiency of old days, and to countermeasure these problems effectively it presentation the necessity of systemantic research. Based on analysis of reality of arson, the tendency of this arson in Korea in the ratio of increase is said to be higher than those in violence crime or general fire rate. and further its rate is far more greater than those of the U.S.A. and Japan. Arson is considered to be a method of using fire as crime and in case of presently residence to be the abject, it is a public offense crime which aqccompany fatality in human life. This is the well It now fact to all of us. And further in order to presentation to the crime of arson, strictness of criminal law (criminal law No, 164 and 169, and fire protection law No. 110 and 111) and classification of arsonist as felony are institutionary reinforced to punish with certainty of possibility, Therefore, as tendency of arson has been increased compared to other nations, it is necessary to supplement strategical policy to bring out overall concerns of the seriousness of risk and damage of arson, which have been resulted from the lack of understanding. In characteristics analysis of crime of arson, (1) It is now reveald that, in the past such crime rate appeared far more within the boundary of town or city areas in the past, presently increased rate of arsons in rural areas are far more than in the town or small city areas, thereby showing characteristics of crime of arson extending nation wide. (2) general timetable of arson shows that night more than day time rate, and reveald that is trait behavior in secrecy.(3) arsonists are usually arrested at site or by victim or report of third person(82,9%).Investigation activities or self surrenders rate only 11.2%. The time span of arrest is normally the same day of arson and at times it takes more than one year to arrest. This reveals its necessity to prepare for long period of time for arrest, (4) age rate of arson is in their thirties mostly as compared to homicide, robbery and adultery, and considerable numbers of arsons are in old age of over fifties. It reveals age rate is increased (5) Over half of the arsonists are below the junior high school (6) the rate of convicts by thier records is based on first offenders primarily and secondly more than 4 time convicts. This apparently shows necessity of effective correctional education policy for their social assimilation together with re-investigation of human education at the primary and secondary education system in thier life. The examples of motivation for arosnits, such as personal animosity, fury, monetary swindle, luscious purpose and other aims of destroying of proof, and other social resistance, violence including ways of threatening, beside the motives of individual defects, are diverse and arsonic suicide and specifically suicidal accompany together keenly manifested. When we take this fact with the criminal theory, it really reveals arsons of crime are increasing and its casualities are serious and a point as a way of suicide is the anomie theory of Durkheim and comensurate with the theory of that of Merton, Specifically in the arson of industrial complex, it is revealed that one with revolutionary motive or revolting motive would do the arsonic act. For the policy of prevention of arsons, professional research work in organizational cooperation for preventive activities is conducted in municipal or city wise functions in the name of Parson Taskforces and beside a variety of research institutes in federal government have been operating effectively to countermeasure in many fields of research. Franch and Sweden beside the U.S. set up a overall operation of fire prevention research funtions and have obtained very successful result. Japan also put their research likewise for countermeasure. In this research as a way of preventive fire policy, first, it is necessary to accomodate the legal preventitive activities for fire prevention in judicial side and as an administrative side, (1) precise statistic management of crime of arson (2) establishment of professional research functions or a corporate (3) improvement of system for cooperative structural team for investigation of fires and menpower organization of professional members. Secondly, social mentality in individual prospect, recognition of fires by arson and youth education of such effect, educational program for development and practical promotion. Thirdly, in view of environmental side, the ways of actual performance by programming with the establishment of cooperative advancement in local social function elements with administrative office, habitants, school facilities and newspapers measures (2) establishment of personal protection where weak menpowers are displayed in special fire prevention measures. These measures are presented for prevention of crime of arson. The control of crime and prevention shall be prepared as a means of self defence by the principle of self responsibility Specifically arsonists usually aims at the comparatively weak control of fire prevention is prevalent and it is therefore necessary to prepare individual facilities with their spontaneous management of fire prevention instead of public municipal funtures of local geverment. As Clifford L. Karchmer asserted instead of concerns about who would commit arson, what portion of area would be the target of the arson. It is effective to minister spontaveously the fire prevention measure in his facility with the consideration of characteristics of arson. On the other hand, it is necessary for the concerned personnel of local goverment and groups to distribute to the local society in timely manner for new information about the fire prevention, thus contribute to effective result of fire prevention result. In consideration of these factors, it is inevitable to never let coincide with the phemonemon of arsons in similar or mimic features as recognized that these could prevail just an epedemic as a strong imitational attitude. In processing of policy to encounter these problems, it is necessary to place priority of city policy to enhancement of overall concerns toward the definitive essense of crime of arson.

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The Effectiveness of the Sanctions for Corporate Crime: Audit Review Evidence

  • Lee, Jeong-Mi
    • 한국컴퓨터정보학회논문지
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    • 제21권12호
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    • pp.189-196
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    • 2016
  • In this paper, I propose monetary penalties imposed on firms sanctioned by the Financial Supervisory Service for fraudulent financial reporting in accounting and auditing enforcement release(FSS-sanctioned fraud firms) should be disclosed to the notes of financial statement of the firms. Disclosing to the notes of financial statement for FSS-sanctioned fraud firms is an effective way to inform all the related parties of the information which affects the value of the corporation. Even though monetary penalties can affect the value of the firms, however, this study suggests that monetary penalties imposed on the fraud firms have a question on the effectiveness of the sanctions. In addition, this study finds that the magnitude of the market reactions between the fraud firms imposed by monetary penalties and the fraud firms imposed by non-monetary penalties has no difference. Based on these results, the information of FSS-sanctioned fraud firms should be disclosed to the notes of financial statements to have the market react effectively.

민간경비 서비스의 고객 만족도에 영향을 미치는 요인: 사업자고객과 개인고객의 비교 (The Factors That Cause Customer Satisfaction in Private Security Service: Comparison between Corporate Clients and Individual Clients)

  • 신소라;조윤오
    • 시큐리티연구
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    • 제34호
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    • pp.161-184
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    • 2013
  • 이 연구는 민간경비 서비스 이용자의 서비스 만족도에 영향을 미치는 요인을 분석함으로써 민간경비 산업이 서비스 업종으로서 그동안 부족했던 질적 성장을 이루고, 고객을 확보하여 민간경비 산업의 발달을 도모하는데 그 목적이 있다. 연구의 목적을 이루기 위해 어떠한 요인이 민간경비 서비스 이용의 만족도에 영향을 미치는지 회귀분석을 실시하였다. 회귀분석은 사업자 고객과 개인 고객의 차이를 분석하여 더 나은 민간경비 서비스의 제공과 마케팅의 활용을 위하여 각각 따로 분석하였다. 분석결과, 이들 두 집단의 만족도에 영향을 미치는 요인의 차이가 뚜렷하게 나타남을 확인하였다. 사업자와 개인 모두에서 민간경비 서비스 사용 후 범죄에 대한 두려움이 감소할수록 만족도가 높아지는 결과를 나타냈다. 이 결과는 민간경비업체에게는 세분화된 전략과 함께 공통된 두려움 감소 전략 또한 갖추어야 됨을 시사하고 있다. 두려움 감소의 변수를 제외하면 영향을 미치는 모든 변수에서 사업자와 개인의 민간경비이용 만족도에 영향을 미치는 요인이 다르게 나타났다. 사업자의 경우 두려움 감소 요인 이외의 영향을 미치는 요인을 찾을 수 없었으며, 개인 고객의 경우 이외에도 다양한 요인이 영향을 미치는 것으로 밝혀졌다. 이러한 결과는 고객의 요구가 그 대상에 따라 얼마나 다른지 보여주는 것으로 민간경비업체는 이러한 요구에 보다 민감하게 대응해야 한다. 민간경비 산업은 분명한 공공성을 띄고 있지만, 완전한 영리산업이기에 기타 다른 서비스 업체들처럼 시대에 뒤처지지 않는 전략의 활용이 반드시 필요하다. 이 연구의 결과에서 나타난 만족도를 높이는 요인을 관계마케팅이나 표적시장의 선정과 같은 전략에 접목시킨다면 더 높은 서비스 만족도를 이끌어 낼 수 있을 것이다.

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리눅스 서버 환경에서 네트워크 침해 대비를 위한 VPN 기술 분석 (VPN technology analysis: How to protect against network attacks in a Linux environment)

  • 이재웅;정성재;배유미;이광용;장래영;소우영
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2016년도 추계학술대회
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    • pp.326-328
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    • 2016
  • 초기의 해커들은 시스템 장애, 파괴가 목적이었으나 최근에는 기업들이 가지고 있는 고객의 개인 정보를 바이러스, 해킹과 같은 네트워크 침해를 통해 탈취하고, 이를 빌미로 돈을 요구하는 사이버 공격으로 성격이 바뀌고, 급증하여 피해가 커지고 있다. 이런 네트워크 침해를 대비하는 가장 효율적인 기술로써 VPN(Virtual Private Network)이 있다. VPN은 모든 사람들이 사용가능한 공중망(Public Network)을 내부의 사람들만 사용 가능한 사설망(Private Network)처럼 사용할 수 있도록 하는 기술이다. 본 논문에서는 리눅스(Linux) 서버 환경에 적용 가능한 VPN 기술과 관련 프로토콜을 분석하고 최적의 VPN을 제시하였다.

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