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Abstract: The main aim of the study is to analyze the basic problem of evading customs payments, which entails serious financial losses for the state budget. The article seeks to discuss the problematic issues of criminal liability for evading payment of customs duties levied on an organization or an individual, as a type of customs crime. Ways of legislative improvement of criminal law norms and aimed at combating crimes in the field of customs regulation is particular, with evasion of customs duties levied on organizations or individuals at the present stage, are proposed. The article provides an analysis of the criminal law on evasion of customs payments and smuggling, and shows a method for distinguishing related offenses using the example of evasion of customs payments and smuggling. The authors give for us a comparative analysis of the criminal law of the Russian Federation, providing for liability for smuggling and evasion of customs payments, and give the criminal legal qualification of these illegal acts. The characteristics of the elements of smuggling and tax evasion fees charged to the organization or individual are given. Based on the study, the authors draw conclusions about the development and improvement of legislation on tax evasion. Keywords: Criminal law, liability, evasion of customs payments, smuggling, customs payments. |
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Abstract: The objective of this study was to determine whether sibling sex and birth order have any influence on individuals’ reported fear of crime levels. Based on literature relating to gender, socialization, vicarious fear for spouses and children, and sibling influence, three hypotheses were formed. It was expected that a) having siblings would be protective against fear, b) male fear of crime would increase with the number of younger sisters and c) female fear of crime would decrease with the number of older brothers. A total of 83 McMaster University undergraduate students completed a survey that included demographic questions and a fear of crime index. Results indicated the existence of a “big brother effect”, whereby females with older brothers exhibited less fear of crime than other females. There was no statistically significant difference in fear of crime among those with and without siblings and no sex-specific sibling effects on fear of crime in males. Explanations of this result focused on female vulnerability, socialization and the particular influence of older brothers on their sisters’ behaviour and characteristics. This study highlights the influence of siblings on fear of crime and provides impetus for future research. Keywords: Fear of crime, sibling effect, big brother effect.Download Full Article |
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Abstract: During the late 1960s and early 1970s, most Latin American countries experienced military coups and military interventions in government affairs. One of the worst consequences of these military interventions was the torture and murder of thousands of people. This study focuses on the perpetrators of torture and examines group influences on the occurrence of torture and the behavior of torturers. To achieve this goal, we have conducted field research to interview and evaluate individuals who were members of the Chilean police and military during the 1980s. Interviews were conducted with Chilean military and police torturers active during the military regime (1973 – 1990). Group influences are strongly associated with the institutional context. The study identifies common patterns among the perpetrators but also considers the marked differences between them and demonstrates the important role of the group in enabling the perpetration of torture. Few studies have examined torture behavior in an institutional framework, and the identification of these features may allow this type of crime to be prevented. Keywords: Torturer behavior, political crimes, group influences, torture. |
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Abstract: The article reflects on community engagement as an excellent method to build upon researchers’ cumulative knowledge in a specific discipline and to demonstrate the integration of that knowledge with real-life issues. This is followed by a literature review that examines complex life situations of the interaction between parenting and child abuse, specifically between structures and child welfare systems, that capture the lines between circumstances and individual action. A phenomenological approach is adopted of descriptive qualitative nature regarding the perception of the psychosocial well-being of vulnerable children in a child and youth care centre in Tshwane, South Africa. Findings point to the nature and extent of violence against children in South Africa. As this article does not cover the complete field of the welfare system, the aim is to foster a greater understanding of this system, which might lead to better and more research on vulnerable children after being placed in a child and youth care centre. Explanations offered include legislation and coordination mechanisms, including the associated gaps and challenges. Keywords: Community engagement, Universities, Vulnerable children, State intervention, Child and youth care centre, Caregivers. |
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Abstract: This study assesses the reliability of Google Street View (GSV) in auditing environmental features that help create hotbeds of drug dealing in Belo Horizonte, one of Brazil’s largest cities. Based on concepts of “crime generators” and “crime enablers,” a set of 40 items were selected using arrest data related to drug activities for the period between 2007 and 2011. These items served to develop a GSV data collection instrument used to observe features of 135 street segments that were identified as drug dealing hot spots in downtown Belo Horizonte. The study employs an intra-class correlation (ICC) statistics as a measure of reliability. The study showed mixed findings regarding agreement on some features among raters. One on hand, the observer’s lack of familiarity with the local culture and street dynamics may pose a challenge with regards to identifying environmental features. On the other hand, factors such as image quality, objects that obstruct the view, and the overlooking of addresses that are not officially registered also decrease the reliability of the instrument. We conclude that a combination of tools and strategies should be applied to make the use of GSV truly reliable in the field of international criminological research. Keywords: Google Street View, Gangs, Policing, Brazil, Violence. |