{"id":3555,"date":"2009-02-02T00:00:19","date_gmt":"2009-02-02T00:00:19","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=3555"},"modified":"2013-07-20T15:31:54","modified_gmt":"2013-07-20T15:31:54","slug":"03-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=3555","title":{"rendered":"03# Working Paper"},"content":{"rendered":"\n\n\n
\"capa<\/a>Carregue na imagem para importar o livro<\/td>\nAutor:<\/strong>\u00a0Carlos Pimenta
\nT\u00edtulo:<\/strong>\u00a0Esbo\u00e7o de quantifica\u00e7\u00e3o da fraude em Portugal
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02009, Fev.
\nP\u00e1ginas:\u00a0<\/strong>48
\n\u00a9:<\/strong>\u00a0Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\nFormato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o:<\/strong>\u00a0243 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Resumo:<\/strong>
\n<\/a><\/p>\n

\"textoExiste um conjunto de factores (institucionais, culturais, cognitivos e outros) que impedem uma quantifica\u00e7\u00e3o rigorosa da fraude em Portugal. Contudo \u00e9 socialmente imperioso e tecnicamente poss\u00edvel obter valores que tenham uma baixa probabilidade de erro. \u00c9 o que se tenta fazer nesta breve comunica\u00e7\u00e3o. Para tal \u00e9 necess\u00e1rio ultrapassar as concep\u00e7\u00f5es espont\u00e2neas de fraude e encontrar uma defini\u00e7\u00e3o que possa assumir-se como refer\u00eancia. O logro, a obten\u00e7\u00e3o de vantagens ou a imposi\u00e7\u00e3o de danos surgem como elementos constitutivos indispens\u00e1veis, associados \u00e0 ilegalidade ou \u00e0 ilegitimidade. Partindo deste conceito lato, e sabendo que as quantifica\u00e7\u00f5es adoptam apenas alguns tipos de fraude, procedeu-se ao invent\u00e1rio de algumas quantifica\u00e7\u00f5es. Inventariando quantifica\u00e7\u00f5es rigorosas da fraude em outros pa\u00edses, encontrando vari\u00e1veis explicativas das diferen\u00e7as entre pa\u00edses de certos tipos de fraude e da economia n\u00e3o-registada e adoptando certas hip\u00f3teses de partida \u00e9 poss\u00edvel extrapolar para o nosso pa\u00eds, estimando-se que o total da fraude representa entre 1,5 e 2,0% do PIB nacional e a fraude ocupacional 10% do volume de vendas.<\/p>\n

\"TextoThere is a set of factors (institutional, cultural, cognitive and others) which prevent a precise quantification of fraud in Portugal. However it is a social imperative and it is technically possible to get values which a low probability of error. We try to do it in this brief communication.
\nTo do this it we need to overcome the spontaneous concepts of fraud and find a definition which can be assumed as reference. The deception and to obtain advantages or to impose damage constitute indispensable elements, associated with the illegality or illegitimacy. Starting from this broad concept, knowing that the quantification adopt only certain types of fraud, we inventory some quantifications.
\nAfter to get strict quantifications of fraud in other countries, and explanatory variables of the differences between countries of certain types of fraud and the Non-Observed Economy and after adopting certain assumptions is possible to extrapolate for our country. We estimate that the total fraud is ranging from 1,5 to 2.0% of national GDP and occupational fraud is 10% of gross revenues.<\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Carregue na imagem para importar o livro Autor:\u00a0Carlos Pimenta T\u00edtulo:\u00a0Esbo\u00e7o de quantifica\u00e7\u00e3o da fraude em Portugal Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02009, Fev. P\u00e1ginas:\u00a048 \u00a9:\u00a0Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o:\u00a0243 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-3555","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3555"}],"version-history":[{"count":9,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3555\/revisions"}],"predecessor-version":[{"id":3831,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3555\/revisions\/3831"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}