Abstract
We analyze the whole transaction cycle starting from an agreement between two companies or a company and a person up to a physical process of executing a payment. Previously, we considered only fraudulent disbursement economic crime perpetrated by management. In this work we generalize our minimal ontology model of economic crimes to dealing with crimes committed by employees not in managerial positions. Extending the concepts and relations of the minimal model and using appropriate rules, we are able to map crime activity options (roles of a particular type of employees). This makes it possible to reason penal code sanctions using activities and roles of persons in a crime. Although the work pertains mostly to the Polish Penal Code, the model is able to distinguish between embezzlement and larceny (and thus in some aspect encompasses asset misappropriation not only money misappropriation). Prospects on future reasoning capabilities of the tool will be presented.
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Jędrzejek, C., Bąk, J. (2013). Application of an Ontology-Based Model to a Wide-Class Fraudulent Disbursement Economic Crimes. In: Zgrzywa, A., Choroś, K., Siemiński, A. (eds) Multimedia and Internet Systems: Theory and Practice. Advances in Intelligent Systems and Computing, vol 183. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-32335-5_11
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DOI: https://doi.org/10.1007/978-3-642-32335-5_11
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