Zaznavanje gospodarsko-kriminalnih dejanj po pričetku stečajnega postopka

Bela, Suzana

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Title:	Zaznavanje gospodarsko-kriminalnih dejanj po pričetku stečajnega postopka
Authors:	ID Bela, Suzana (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Bela_Suzana_2021.pdf (2,08 MB) MD5: 49B7F7F6C2826F9CFC8385D6E1CF0B53 PID: 20.500.12556/dkum/081a3517-f54a-4831-b3de-7a9bccb89c71
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Stečajno pravo naj bi upnikom zagotovilo možnost, da se jim iz razpoložljivega dolžnikovega premoženja poplača terjatve do dolžnika. Če dolžnikovo premoženje ne zadošča za poplačilo vseh upnikov, se ravna po t. i. načelu »par condicio creditorum«, ki temelji na sorazmernem in hkratnem poplačilu vseh upnikov. Dejavnikov, ki bi lahko vplivali na povzročitev kaznivih dejanj, je več. V podjetjih so prisotni veliki pritiski glede povečevanja dobička, hkrati pa gospodarski kriminal povzroča veliko škodo podjetju tako v denarni vrednosti kot tudi zunanji podobi podjetja. Ameriška zakonodaja v primerjavi s slovensko zagotavlja strateški mehanizem, s katerim lahko podjetja v stečajnem postopku izvajajo strateške spremembe, zaradi katerih podjetje po končanem stečajnem postopku lahko še naprej posluje, in sicer učinkoviteje in bolj gospodarno. Za odkrivanje gospodarsko-kriminalnih dejanj več kot polovica obravnavanih podjetij v raziskavi uporablja obdelavo podatkov naravnega jezika in umetno inteligenco (tehnologija zbiranja podatkov in informacij v spletnih oblakih). Pojav kriminalitete v družbi povzroča škodo, povečuje stroške na račun oškodovanih in je povezana z občutkom varnosti državljanov. Podjetja potrebujejo strogo nadzorno okolje, redne analitične teste podatkov in sistem za stalno odkrivanje morebitnih kriminalnih dejanj. Stečajni upravitelji zaznavajo predvsem naslednje pojavne oblike: sum na uničenje ali ponareditev poslovne dokumentacije, sum na kaznivo dejanje razpolaganja s sredstvi podjetja v osebne namene, poslovne goljufije, oškodovanja upnikov, protipravno uporabo blagovne znamke in oškodovanje temeljnih pravic delavcev. Stečajni upravitelji se srečujejo s številnimi težavami. V večini primerov sumov na kazniva dejanja ni dovolj podatkov ali denarnih sredstev, da bi jih bilo mogoče raziskati do faze, da bi bila podana kazenska ovadba. Upravitelji poudarjajo, da odkrivanje takšnih dejanj za njih pomeni dodatno obveznost, prav tako pri tem ni pozitivnega učinka za stečajno maso. Stečajni upravitelji navajajo, da obstaja težava v dokazovanju gospodarsko-kriminalnih dejanj zaradi pomanjkljivih ali celo uničenih arhivov stečajnih dolžnikov. Stečajnim upraviteljem niso poznani nobeni posebni postopki, orodja ali navodila, kako ravnati ob sumu na gospodarsko kaznivo dejanje, a vendarle vedo, kako ukrepati. Ob zaznavi ali odkritju suma se poda prijava oziroma ovadba na sum kaznivega dejanja, a kadar do primopredaje dokumentacije ne pride, se poda zgolj predlog za uvedbo postopka o prekršku na Ministrstvo za pravosodje. Večina stečajnih upraviteljev na strani države občuti interes po pregonu gospodarsko-kaznivih dejanj. Stečajni upravitelji na splošno menijo, da imajo dovolj kompetenc za potencialno zaznavanje oziroma odkritje gospodarsko-kriminalnih dejanj, nekateri so mnenja, da jim na tem področju manjkajo ustrezna poglobljena znanja in prakse, zato bi bilo koristno, da bi se na temo obravnavane tematike izvajala dodatna strokovna izobraževanja, vendar na dovolj visoki ravni. Nekateri prav tako menijo, da imajo premajhna pooblastila, saj bi jim bil v veliko pomoč dostop do vseh tistih baz podatkov in evidenc, kot so dostopne na primer FURS-u. Upravitelji poudarjajo, da je na tem področju premalo obsodb. Dobrodošla bi bila ustrezna reformacija organov pregona v smislu omogočanja sprememb. Stečajni upravitelji so mnenja, da je prostor za spremembe, vendar stečajni upravitelji vseeno nasploh menijo, da je učinkovitost pregona gospodarske kriminalitete pri nas primerljiva z drugimi državami EU in da je pregon dovolj učinkovit. Potrebno je imeti v mislih imeti tudi ustavne pravice in svoboščine tistih, ki v predkazenskih in kazenskih postopkih nastopajo kot osumljenci.
Keywords:	stečajno pravo, stečajni postopek, gospodarski kriminal, gospodarsko-kriminalna dejanja, stečajni upravitelji, sum na kaznivo dejanje.
Place of publishing:	Maribor
Publisher:	[S. Bela]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77956
UDC:	347.739:343
COBISS.SI-ID:	59662339
NUK URN:	URN:SI:UM:DK:JK8ZSS0M
Publication date in DKUM:	14.04.2021
Views:	1046
Downloads:	93
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	27.09.2020

Secondary language

Language:	English
Title:	Detection of economic crime after the beginning of bankruptcy proceedings
Abstract:	Bankruptcy law is supposed to provide creditors with the possibility of repaying receivables from the debtor's available assets. If the debtor's assets are not sufficient to repay all creditors, the is used the principle of »par condicio creditorum«, which is based on the proportionate and simultaneous repayment of all creditors. There are several factors that could influence the committing of crimes. There is a lot of pressure in companies to increase profits, and at the same time, economic crime causes a lot of damage to the company itself in terms of monetary value, as well as the company's external image. Compared to the slovenian legislation, the american legislation provides a strategic mechanism by which companies in bankruptcy proceedings can implement strategic changes, due to which companies can continue to operate after the bankruptcy proceedings, namely more efficiently and economically. More than half of the companies surveyed use natural language data processing and artificial intelligence (data collection and information technology in online clouds) to detect economic and criminal acts. The phenomenon of crime in society causes harm, increases costs at the expense of the victims and is associated with a sense of security of citizens. Businesses need a strict control environment, regular analytical tests of data and a system for continuous detection of possible criminal acts. Bankruptcy managers perceive the following manifestations: suspicion of destruction or falsification of business documents, suspicion of misappropriation of company assets for personal purposes, business fraud, damage to creditors, illegal use of trademarks and damage to fundamental rights of employees. Bankruptcy trustees face a number of problems. In most cases of suspected crimes, there is not enough data or money to investigate them to the point where a criminal complaint can be made. Bankruptcy managers emphasize that the detection of such acts is an additional obligation for them, and there is no positive effect on the bankrupt's estate. Bankruptcy managers state that the problem is in proving economic-criminal acts due to deficient, or even destroyed, archives of bankruptcy debtors. Bankruptcy managers do not know any special procedures, tools or instructions on how to act when an economic crime is suspected, but they do know how to take action. Upon detection or discovery of a suspicion, a report or complaint on suspicion of a criminal offense is submitted, but when the handover of documentation does not take place, only a proposal for the initiation of misdemeanor proceedings is submitted to the Ministry of Justice. Most bankruptcy managers feel an interest from the state in prosecuting economic crimes. Bankruptcy managers generally consider that they have sufficient competencies to potentially detect or discover economic crimes, and some are of the opinion that they lack relevant in-depth knowledge and practices in this area, therefore, it would be useful to carry out additional professional training on the topic, but at a sufficiently high level. Some also feel that they have too little authority, as access to all those databases and records, such as those available to FURS (Financial Administration Republic of Slovenia), would be of great help to them. Some bancruptcy managers pointed out that there are too few convictions in this area. An appropriate law enforcement reform in terms of enabling change would be welcome. Bankruptcy managers are of the opinion that there is room for change, but still bankruptcy managers generally believe that the effectiveness of the prosecution of economic crime in our country is comparable to other EU countries and that the prosecution is sufficiently effective. However, it is also necessary to keep in mind the constitutional rights and freedoms of those who act as suspects in pre-trial and criminal proceedings.
Keywords:	bankruptcy law, bankruptcy proceeding, economic crime, economic-criminal acts, bankruptcy managers, suspicion of a crime.

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