Copyright 2010 by South-Western/Cengage Learning Chapter 7 Business Crime.

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Copyright 2010 by South-Western/Cengage Learning Chapter 7 Business Crime

Copyright 2010 by South-Western/Cengage Learning

Bernard Ebbers – Worldcom

Copyright 2010 by South-Western/Cengage Learning Andrew Fastow – Enron

Copyright 2010 by South-Western/Cengage Learning Richard Scrushy – HealthSouth

Copyright 2010 by South-Western/Cengage Learning Jeffrey Skilling – Enron

Copyright 2010 by South-Western/Cengage Learning John Rigas – Adelphia

Copyright 2010 by South-Western/Cengage Learning Martha Stewart

Copyright 2010 by South-Western/Cengage Learning Samuel Waksal Imclone Systems

Copyright 2010 by South-Western/Cengage Learning

Sanjay Kumar Computer Associates

Copyright 2010 by South-Western/Cengage Learning Calisto Tanzi – Parmalat

Copyright 2010 by South-Western/Cengage Learning Bernie Madoff

Copyright 2010 by South-Western/Cengage Learning Dennis Kozlowski – Tyco

Copyright 2010 by South-Western/Cengage Learning

7-15 Business Crime Elements Criminal Intent—Scienter or Mens Rea –State of mind required to commit a crime –For corporations—prove intention on behalf of directors To prosecute, must show individual intent Can establish by showing their knowledge of actions and failure to object

Copyright 2010 by South-Western/Cengage Learning 7-16 Business Crime Elements Case 7.2 United States v Ahmad (1996) –What is the difference between knowledge of the law and knowledge of the conduct? –Why is Ahmed’s testimony that he thought he was discharging water significant?

Copyright 2010 by South-Western/Cengage Learning 7-17 Business Crime Elements Actus Reus—The Act of the Crime –Intent alone is not a crime; the act must be committed –The required conduct described for each crime –Sometimes a failure to act may constitute a crime—for example, failure to pay taxes

Copyright 2010 by South-Western/Cengage Learning 7-18 The Megan Meier Suicide State Crime Statutes Still Evolving Prevent Postings That Humiliate and Degrade Cyberbullying

Copyright 2010 by South-Western/Cengage Learning 7-19 Procedural Rights Fourth Amendment Rights: –Privacy amendment –Search warrant procedures Must be based on probable cause Must be issued by a disinterested magistrate If searches are done improperly, evidence is inadmissible at trial

Copyright 2010 by South-Western/Cengage Learning 7-20 Fifth Amendment Rights: –Protection against self-incrimination –Given to natural persons - not to corporations Corporate officers can assert it to protect themselves but not corporate records Procedural Rights