Repository of University Department for Forensic Sciences
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VAT fraud
No full textPorez na dodanu vrijednost kao oblik oporezivanja obračunava se u svakoj fazi proizvodno-prodajnog ciklusa, ali samo za iznos dodane vrijednosti. Financijska sredstva poreza na dodanu vrijednost pune državni proračun s ciljem zadovoljavanja javnih potreba države, a s druge strane pojedini porezni obveznici manipulativnim radnjama i poreznim prijevarama suprotstavljaju se uspostavljenom poreznom sustavu s ciljem vlastite financijske dobiti. PDV prijevare su postale sve veća prijetnja u svijetu, te se zbog neusklađenosti i propusta u zakonima omogućava njihova lakša realizacija. Zbog brzine izvedivosti, prikrivanja dokaza i relevantnih transakcija prijevare se teško otkrivaju, te za sobom ostavljaju velike novčane gubitke i čitav niz velikih problema za pojedine države. S obzirom na opseg štete koju PDV prijevare nanose državnim proračunima, potrebno je uz primjenu preventivnih mjera na što kvalitetniji i efikasniji način suzbiti ovaj oblik prijevare odnosno otkriti i odgovarajuće sankcionirati njihove počinitelje.Value added tax (VAT) as a form of taxation is calculated at each stage of the production and sales cycle, but only for the amount of value added. The financial resources of value added tax fill the state budget in order to meet the public needs of the state but on the other hand some taxpayers oppose the established tax system with the aim of their own financial gain through manipulative actions and tax fraud. VAT fraud has become an increasing threat in the world, and due to incompatibility and lapses in the laws, it is easier to implement them. Due to the speed of feasibility, concealment of evidence and relevant transactions, frauds are difficult to detect, leaving behind large financial losses and a number of major problems for individual countries. Given the extent of the damage that VAT fraud causes to state budgets, it is necessary with the application of preventive measures in the best possible and most efficient way to combat this form of fraud, and we need to detect and appropriately sanction their perpetrators
The Need for Legal Regulation of Blockchain and Smart Contracts in the Shipping Industry
No full textThe paper analyzes the potential impact of blockchain technology and smart contracts on the shipping industry. As the shipping industry represents a complex system of various actions that have to be controlled and registered, blockchain technology could serve as a tool to allow the streamlining of numerous processes, whilst at the same time taking the human factor out of multiple elements where trust between involved parties is an issue. The authors therefore first present how blockchain technology works and what smart contracts are, in order to give an insight into their applicability in the shipping sector. After a general overview of the technological and legal characteristics of blockchain technology and smart contracts, the authors present examples of relevant subjects, relations, and contracts in the shipping industry. Based on the charter party, a key contract in the shipping industry, the authors present the existing problems which could potentially be solved using blockchain technology. Besides the benefits of blockchain technologies, the authors furthermore point out the existing deficiencies that still make blockchain technology hard to apply in legal relations within the shipping industry. Based on these insights, the authors highlight the current developments in this area and present the existing and expected regulatory reforms of blockchain solutions and smart contracts within the European Union
Impact of Research and Development Expenditure on Firm Performance
No full textIn today’s competitive surroundings, firms’ research and development activities and investments in knowledge and innovation have become one of the most important factors that may affect their profitability and sustainability, hence, the aim of this research is to investigate the influence of research and development (R&D) expenditure on the performance of the largest companies that operated in Croatian manufacturing industry in 2018. The analysis is performed with the multiple regression analysis. Corporate performance, as a dependent variable, is measured using two accounting-based performance measures, return on assets (ROA) and net profit margin (NPM), while independent variables, besides R&D, encompass firm-specific variables including size of the firm, firm’s age and liquidity. The results of the conducted analysis revealed that depending on the used regressand variable, the R&D expenditure may positively as well as negatively influence firms’ performance, however this influence is not found to be statistically significant in neither of the performed regression analyses. The influence of firm’s size, age and liquidity is found to be positive and statistically significant
The role of the forensic investigation in the prosecution of war crimes- an example of the mass grave Ovcara
No full textForenzična znanost predstavlja ujedinjenost različitih znanstvenih disciplina s konačnim ishodom utvrđivanja istine u kaznenopravnom smislu. Njezina primjena u međunarodnim istragama ratnih zločina, zločina protiv čovječnosti i genocida, kao primarni cilj u otkrivanju odgovornih osoba, nije dovoljno zastupljena. Gledajući s povijesne, pravne i humanitarne strane njen doprinos je neprocjenjiv, no ipak velika financijska sredstva potrebna za multidisciplinarnu implementaciju u istragama teških kršenja ljudskih prava, kojih je sve više u svijetu, ograničavaju njeno korištenje. Mnogi forenzični stručnjaci dobrovoljno se uključuju u razne međunarodne organizacije s ciljem dokumentiranja van sudskih pogubljenja i mučenja, progona, genocida, u svrhu iznošenja dokaza koje sud može koristiti u otkrivanju identiteta osoba na vlasti koji su svojim odlukama, direktno ili presudno odobrili počinjeni zločin. Iako njihova zadaća nije identificiranje prekršitelja temeljnog ljudskog prava, prikupljeni sudsko-medicinski dokazi imaju primarno značenje u procesu utvrđivanja odgovornosti i identificiranju žrtava, te na taj način ujedno služe i kao upozorenje u sprječavanju daljnjih zločina. Precizno i kvalitetno dokumentiranje koje je nemoguće realizirati bez uključivanja stručnjaka određenih disciplina, ne samo da osigurava znanstveno neoborivo potvrđivanje ili osporavanje ostalih dokaza, već znatno doprinosi pružanju važnih elemenata potrebnih za otkrivanje identiteta žrtava. Naposljetku, iako je sekundarni cilj, nedvojbena je važnost humanitarnog dijela koji u konačnici pruža ono najvažnije, dostojanstvo preminulima.Forensic science represents the unification of different scientific disciplines with the final outcome of establishing the truth in the sense of the criminal justice. It's application in international investigations of war crimes, crimes against humanity and genocide, as the primary goal in identifying those responsible, is underrepresented. From a historical, legal and humanitarian point of view the contribution is invaluable, yet the large financial resources required for multidisciplinary implementation in investigations of serious human rights violations, which are on the rise in the world, limit its use. Many forensic experts voluntarily join various international organizations to document extrajudicial executions and torture, persecution, genocide, in order to present evidence that the court can use to reveal the identity of those in power who directly or decisively approved the crime committed. Although their task is not to identity the people violating of fundamental human rights, the forensic evidence gathered is of primary importance in the process of establishing responsibility and identifying victims, and thus also serves as a warning in preventing further crimes. Precise and high-quality documentation that is impossible to realize without the involvement of experts in certain disciplines, not only ensures scientifically irrefutable confirmation or challenge of other evidence, but significantly contributes to providing important elements needed to reveal the identity of victims. Ultimately, although a secondary goal, there is no doubt about the importance of the humanitarian part, which ultimately provides the most important thing, the dignity of the deceased
Protection of the cultural heritage of city Spit
No full textOvim radom obuhvaćena je materijalna i nematerijalna kulturna baština Republike Hrvatske. Na početku rada ponajviše se objašnjava teorijski dio samog pojma baštine kroz zakonsku regulativu, a zatim njena podjela. Hrvatska zahvaljujući bogatoj povijesti , s obzirom na svoju teritorijalnu veličinu, posjeduje iznimno veliki broj kulturnih dobara, od kojih je čak 25 uvršteno na UNESCO-ov Popis svjetske baštine. Drugo poglavlje rada predstavlja kulturnu baštinu grada Splita te su pobliže opisani najistaknutiji primjeri materijalne (pokretne, nepokretne) i nematerijalne splitske baštine. Kulturna baština javno je dobro čovječanstva koje pripada svakom pojedincu i kao takva se mora zaštiti i očuvati. Trećim poglavljem definirana je pravna regulativa Zakonom o zaštiti i očuvanju kulturne baštine. Kroz istaknute primjere u četvrtom poglavlju, ističe se angažman stručnih ustanova u svrhu zaštite kulturne baštine grada Splita. Posljednje poglavlje rada prikazuje rezultate provedenog anketnog upitnika koji je za cilj imao ispitati upoznatost stanovništva Republike Hrvatske o materijalnoj i nematerijalnoj kulturnoj baštini, te o poznavanju osnovnih pojmova istog.This graduate thesis covers the tangible and intangible cultural heritage of the Republic of Croatia. At the beginning of the work, the theoretical part of the very concept of heritage is mostly explained through legislation, and then its division. Thanks to its rich history, Croatia, given its territorial size, has an extremely large number of cultural assets, of which as many as 25 are included in the UNESCO World Heritage List. The second chapter presents the cultural heritage of the city of Split and describes in more detail the most prominent examples of tangible (movable, immovable) and intangible Split heritage. Cultural heritage is a public good of humanity that belongs to every individual and as such must be protected and preserved. The third chapter defines the legal regulations of the Law on the Protection and Preservation of Cultural Heritage. Through the highlighted examples in the fourth chapter, the engagement of professional institutions for the purpose of protecting the cultural heritage of the city of Split is emphasized. The last chapter of the work presents the results of a survey questionnaire aimed at examining the knowledge of the population of the Republic of Croatia about tangible and intangible cultural heritage, and knowledge of the basic concepts of the same
Comparative analysis of pyramidal frauds
No full textPiramidalne su prijevare ilegalan način „brzog“ bogaćenja koje na kraju poprilično koštaju
sve upletene u iste. Cilj ovog rada je proučavanje, putem komparativne analize, počinitelja
prijevare te upozoravajućih znakova u slučajevima piramidalnih prijevara. Kao metoda
obrade podataka koristila se komparativna analiza literature koja obuhvaća znanstvene članke
i knjige. Komparativnom analizom počinitelja prijevara utvrdio se njihov identitet (dob, spol,
ekonomski status, obrazovanje) što se potkrijepilo obrađivanjem primjera počinitelja
piramidalnih prijevara (C. Ponzija, B. Madoffa, B. Minkowa, S. Mavrodija, P. Burksa, D. W.
Olivares i D. Olivaresa). Potom, komparativnom analizom upozoravajućih znakova u
navedenim primjerima piramidalnih prijevara pokazalo se da su u svim ovim slučajevima
postojali indikatori upozorenja. Da ih se znalo prepoznati i da se pravovremeno reagiralo na
vrijeme, moglo se zaštititi mnoge žrtve. Naime, kod piramidalnih prijevara prevaranti
oglašavaju brz način bogaćenja s minimalnim rizikom uz početni ulog koji garantira ulaz u
lanac. Raniji ulazak u lanac garantira i veću zaradu dok svi kasniji sudionici imaju male i
nikakve šanse povrata investicije ili zarade. Značajna reakcija društva u cilju sprječavanja
prijevara je bitna, jer se učestalim provođenjem unutarnjih kontrola, kontinuiranim
edukacijama ili većim financijskim izdvajanjima za borbu protiv piramidalnih prijevara može
zaista spriječiti značajan dio potencijalnih piramidalnih prijevara.Pyramid schemes are an illegal way of quickly getting rich where everybody loses at the end.
The aim of this thesis is to study, through a comparative analysis, the perpetrators of fraud
and the warning signs in the cases of pyramidal schemes. As a method of data processing, a
comparative analysis of scientific literature was used, which includes scientific articles and
books. Comparative analysis of perpetrators of fraud established their identity (age, gender,
economic status, education), which was then supported by studying examples of the
perpetrators of pyramid schemes (C. Ponzi, B. Madoff, B. Minkow, S. Mavrodi, P. Burks, D.
W. Olivares and D. Olivares). Next, a comparative analysis of the warning signs in the above
examples of pyramid schemes demonstrated that in all these cases there were indeed warning
indicators of the fraud. If they had been recognized and responded to in a timely manner,
many victims could have been protected. Namely, in pyramid schemes fraudsters are
advertising a quick way of getting rich with minimal risks and with an initial stake that
guarantees an entry into the chain. The early entry into the chain also guarantees higher
earnings while all subsequent participants have little and no chance of a return on investment
or earnings. A serious society's response such as frequent internal controls, ongoing education,
or greater financial allocations to combatting pyramid schemes is required to prevent a
significant number of the potential pyramid frauds
Europska pravna regulativa suzbijanja terorizma i biosigurnosnih ugroza
No full textThe fight against terrorism and all its manifestations is a global challenge that requires constant coordination of the legal and practical aspects of international and national bodies. The relevant legal framework allows for the harmonized action of a range of actors against this serious crime. That is why it is not surprising that the European Union is constantly striving to improve the legal system in order to combat terrorism. In the first part of the paper, the author gives an overview of the criminal law framework in the fight against terrorism, especially the changes that have taken place in the very definition of terrorism and the expansion of terrorist activities. The second part of the paper is dedicated to the activities of the European Union in combating a specific modality of terrorism, bioterrorism, in the direction of reducing access to hazards and hazardous materials, ensuring greater preparedness in response to possible biological security risks, strengthening internal and external ties with key regional and international partners. increase knowledge of potential risks. Finally, the author gives an overview of the practical implications of terrorism on the territory of the European Union from Europol’s statistical indicators and the incidents regarding CBRN attacks.Borba protiv terorizma i svih njegovih pojavnih oblika globalni je izazov koji zahtijeva stalnu koordinaciju pravnog i praktičnog aspekta međunarodnih i nacionalnih tijela. Relevantan pravni okvir omogućava harmonizirano djelovanje niza aktera protiv tog teškog kaznenog djela. Zato i ne čude stalna nastojanja Europske unije za poboljšanjem pravnog sustava u cilju suzbijanja terorizma. Autor u prvom dijelu rada daje prikaz kaznenopravnog okvira u borbi protiv terorizma, osobito promjena koje su se dogodile u samoj definiciji terorizma te proširenju terorističkih aktivnosti. Drugi dio rada posvećen je aktivnostima Europske unije u suzbijanju jednog specifičnog modaliteta terorizma, bioterorizma, u smjeru smanjivanja pristupa rizičnim i opasnim materijalima, osiguravanja veće spremnosti kao odgovora mogućim biološkim sigurnosnim rizicima, ojačavanja unutarnjih i vanjskih veza s ključnim regionalnim i međunarodnim partnerima Europske unije te povećanja znanja o potencijalnim rizicima. Konačno, autor daje prikaz praktičnih implikacija terorizma na područje Europske unije iz statističkih pokazatelja Europola i CBRN incidenata
Analysing Efficiency of Insurers in Federation of Bosnia and Herzegovina
No full textThe main goal of this paper is to estimate the overall and pure technical efficiency as well as returns to scale of insurance companies that operated in 2018 in Federation of Bosnia and Herzegovina while using the input-oriented data envelopment analysis - DEA. The authors employ two input variables including total equity capital and technical provisions as well as one output variable expressed in terms of gross written premium. The obtained results show that higher level of overall technical efficiency is achieved in life insurance segment (86.26%) then in non-life insurance segment (66.13%). The same is true for the pure technical efficiency with values of 89.56% and 84.44% for the life and non-life segment, respectively. Finally, most of the (non)life insurers operate at their sub- optimal scale size
Cryptocurrencies as (i)legal tender in North Macedonia and the EU
No full textIn recent years, cryptocurrencies have increasingly entered the mainstream as instruments of payment and even to a larger extent as investments. While it was difficult and technically challenging to invest in cryptocurrencies in their early days, today it is as simple as or often even simpler than investing in regular stocks, bonds or any number of financial instruments. The promises of cryptocurrencies are that they will allow for simple, easy, cheap, fast, secure and mostly anonymous transactions. While still no cryptocurrency has reached those targets to such an extent that, it could present serious competition to regular means of payment, a vast number of experts across the world, work to solve those issues and improve the quality of cryptocurrencies. However, the steep rise of cryptocurrency brought also a multitude of issues with it. Cryptocurrencies have been used for their quasi anonymity (pseudonymity) as means of payment of criminal organizations and for black market transactions. Furthermore, the international and decentralized nature of cryptocurrency enabled tax avoidance and evasion. An even worse occurrence was the use of cryptocurrency trading platforms for money laundering purposes. Most cryptocurrencies have proven to be unstable, some even up to the extent where their value was entirely artificially created through so called “pump and dump” schemes. In conclusion, cryptocurrencies show a lot of potential, but also present a serious risk for national fiscal and monetary interests, as well as consumer rights. Some countries addressed those issues by outright banning cryptocurrencies, while other preferred to regulate, monitor and tax them. While North Macedonia chose the former approach, the EU took a strong regulatory approachtowards cryptocurrency in the 5th Anti-money laundering Directive. The directive regulates providers engaged in exchange services between virtual currencies and fiat currencies as well as custodian wallet providers, which now must meet the same requirements as financial institutions. This paper compares the European approach with the stance of the Republic of North Macedonia. It attempts to highlights the advantages and risks of the respective approaches by addressing the regulatory impact of the existing legal frameworks on all stakeholders
The role of financial - accounting forensic expert in preventing and detecting money laundering
No full textPranje novca postupak je kojim počinitelji skrivaju stvarno podrijetlo novca, imovine ili prava koji su stečeni na nezakonit način, odnosno kriminalnim radnjama. Postupak će biti uspješan ako se uspije prikriti njihov pravi izvor i vlasništvo te ako ih se inkorporira u financijski ili nefinancijski sustav.
U radu su predstavljeni zadatci koje financijsko-računovodstveni forenzičar može obavljati te znanja i vještine koje mora posjedovati da bi uspješno obavljao svoj posao. Opisan je proces pranja novca kao i metode koje se koriste u njegovim fazama. Pruža se i pregled zakonskog okvira u Republici Hrvatskoj i međunarodne institucije koje se bore protiv pojave pranja novca i financiranja terorizma.
Konačno, ono što vrijedi posebno istaknuti jest stvaranje prepreka protoku prljavog novca i suradnja svih tijela na području prevencije i represije, kako unutar Republike Hrvatske, tako i s inozemstvom.Money laundering is a procedure by which perpetrators conceal the true origin of money, other property or rights acquired in an illegal manner. The procedure will be successful only if its true source and ownership are concealed and if it is incorporated into the financial or non-financial system.
In this paper the tasks that can be performed by financial-accounting forensic expert, as well as knowledge and skills a person dealing with forensic accounting should possess in order to successfully perform his job are presented.
Also, the process of money laundering and methods used in its phases are described. Legal framework in the Republic of Croatia and international institutions that fight against the money laundering and terrorist financing are also provided.
Finally, preventive protocol for dirty money and cooperation of all bodies in the field of prevention and repression should be created, both within the Republic of Croatia and abroad.
Keywords: mone