Hünenberg is a municipality in the canton of Zug in Switzerland .
56-397: Hünenberg is first mentioned in 1173 as de Hunberg , though this document is considered a forgery . In 1185 it was mentioned as de Hunoberg and in 1239 as de Hunaberc . Hünenberg has an area, as of 2006, of 18.4 km (7.1 sq mi). Of this area, 63.4% is used for agricultural purposes, while 17% is forested. Of the rest of the land, 12.3% is settled (buildings or roads) and
112-429: A passport , travel document, or driver's license, or mortgage fraud , where the perpetrator may attempt to qualify for a mortgage by way of false statements. Fraud can be defined as either a civil wrong or a criminal act . For civil fraud, a government agency or person or entity harmed by fraud may bring litigation to stop the fraud, seek monetary damages, or both. For criminal fraud, a person may be prosecuted for
168-517: A 2010 survey by the Association of Certified Fraud Examiners estimated that the typical organization loses five percent of its annual revenue to fraud, with a median loss of $ 160,000. Fraud committed by owners and executives was more than nine times as costly as employee fraud. The industries most commonly affected are banking, manufacturing, and government. In China, according to the Criminal Law of
224-725: A bill of exchange, see section 24 of the Bills of Exchange Act 1882 . Fraud In law , fraud is intentional deception to deprive a victim of a legal right or to gain from a victim unlawfully or unfairly. Fraud can violate civil law (e.g., a fraud victim may sue the fraud perpetrator to avoid the fraud or recover monetary compensation) or criminal law (e.g., a fraud perpetrator may be prosecuted and imprisoned by governmental authorities), or it may cause no loss of money, property, or legal right but still be an element of another civil or criminal wrong. The purpose of fraud may be monetary gain or other benefits, for example by obtaining
280-453: A court to invoke its equitable jurisdiction . In common law jurisdictions, as a criminal offense, fraud takes many different forms, some general (e.g., theft by false pretense) and some specific to particular categories of victims or misconduct (e.g., bank fraud , insurance fraud , forgery ). The elements of fraud as a crime similarly vary. The requisite elements of perhaps the most general form of criminal fraud, theft by false pretense, are
336-666: A fine or imprisonment for up to ten years on conviction on indictment . This Act largely replaces the laws relating to obtaining property by deception, obtaining a pecuniary advantage and other offences that were created under the Theft Act 1978 . The Serious Fraud Office is an arm of the Government of the United Kingdom, accountable to the Attorney General for England and Wales . The National Fraud Authority (NFA) was, until 2014,
392-545: A fine, or to both. Any offence at common law of forgery is abolished. The abolition of a common law offence of forgery does not affect proceedings for any such offence committed before its abolition. Except as regards offences committed before the commencement of the Criminal Justice (Theft and Fraud Offences) Act 2001 and except where the context otherwise requires, without prejudice to section 65(4)(a) of that Act, references to forgery must be construed in accordance with
448-459: A forged physical object. The similar crime of fraud is the crime of deceiving another, including through the use of objects obtained through forgery. Forgery is one of the techniques of fraud, including identity theft . Forgery is one of the threats addressed by security engineering . In the 16th century, imitators of Albrecht Dürer 's style of printmaking improved the market for their own prints by signing them "AD", making them forgeries. In
504-401: A fraudulently obtained agreement or transaction, the recovery of a monetary award to compensate for the harm caused, punitive damages to punish or deter the misconduct, and possibly others. In cases of a fraudulently induced contract, fraud may serve as a defense in a civil action for breach of contract or specific performance of a contract . Similarly, fraud may serve as a basis for
560-463: A government agency coordinating the counter-fraud response in the UK. Cifas is a British fraud prevention service, a not-for-profit membership organization for all sectors that enables organizations to share and access fraud data using their databases. Cifas is dedicated to the prevention of fraud, including internal fraud by staff, and the identification of financial and related crime. In Scots law , fraud
616-644: A possible shift in the balance between "the reward from fraud" and the risk of detection. An aspect of the guidance was to equip staff to look out for "fraud indicators": clues or hints that an individual member of staff, team or area of activity might need "a closer look". In 2022, the television program Scam Interceptors revealed that the majority of fraud in the United Kingdom was perpetrated by industrial-scale scamming call centres in Asia. Since 2007, fraud in England and Wales and Northern Ireland has been covered by
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#1733092437989672-418: A victim. Internal fraud, also known as "insider fraud", is fraud committed or attempted by someone within an organisation such as an employee. The illegal act of obtaining (or the attempt to obtain) a certain amount of currency in accordance with a contract that promises the later exchange of equated assets , which ultimately never arrive, is a type of fraud, known as commodities fraud. Alternatively,
728-425: Is triable either way . A person guilty of forgery is liable, on conviction on indictment , to imprisonment for a term not exceeding ten years, or, on summary conviction , to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum , or to both. For offences akin to forgery, see English criminal law#Forgery, personation, and cheating . The common law offence of forgery
784-465: Is a type of fraud. Fraud can be committed through and across many media including mail , wire , phone , and the Internet ( computer crime and Internet fraud ). Given the international nature of the web and the ease with which users can hide their location, obstacles to checking identity and legitimacy online, and the variety of hacker techniques available to gain access to PII have all contributed to
840-634: Is abolished for all purposes not relating to offences committed before the commencement of the Forgery and Counterfeiting Act 1981. Forgery is not an official offence under the law of Scotland, except in cases where statute provides otherwise. The Forgery of Foreign Bills Act 1803 was repealed in 2013. In the Republic of Ireland , forgery is an offence under section 25(1) of the Criminal Justice (Theft and Fraud Offences) Act 2001 which provides: A person
896-532: Is an offence under section 1 of the Forgery and Counterfeiting Act 1981 , which provides: A person is guilty of forgery if he makes a false instrument, with the intention that he or another shall use it to induce somebody to accept it as genuine, and by reason of so accepting it to do or not to do some act to his own or any other person’s prejudice. "Instrument" is defined by section 8, "makes" and "false" by section 9, and "induce" and "prejudice" by section 10. Forgery
952-573: Is covered under the common law and a number of statutory offences. The main fraud offences are common law fraud, uttering, embezzlement, and statutory fraud. The Fraud Act 2006 does not apply in Scotland. Section 380(1) of the Criminal Code provides the general definition of fraud in Canada: 380 . (1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within
1008-409: Is essentially concerned with a produced or altered object. Where the prime concern of a forgery is less focused on the object itself – what it is worth or what it "proves" – than on a tacit statement of criticism that is revealed by the reactions the object provokes in others, then the larger process is a hoax . In a hoax, a rumor or a genuine object planted in a concocted situation, may substitute for
1064-405: Is guilty of forgery if he or she makes a false instrument with the intention that it shall be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, to the prejudice of that person or any other person. A person guilty of forgery is liable, on conviction on indictment, to imprisonment for a term not exceeding ten years, or to
1120-418: Is listed as a heritage sites of national significance . Forgery Forgery is a white-collar crime that generally consists of the false making or material alteration of a legal instrument with the specific intent to defraud . Tampering with a certain legal instrument may be forbidden by law in some jurisdictions but such an offense is not related to forgery unless the tampered legal instrument
1176-453: Is more than 9% of the UK's projected GDP for 2017 ($ 2,496 (£2,080) billion according to Statistics Times . ) The estimate for fraud in the UK figure is more than the entire GDP of countries such as Romania, Qatar and Hungary. According to another review by the UK anti-fraud charity Fraud Advisory Panel (FAP), business fraud accounted for £144bn, while fraud against individuals was estimated at £9.7bn. The FAP has been particularly critical of
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#17330924379891232-494: Is normally computed using one of two rules: Special damages may be allowed if shown to have been proximately caused by the defendant's fraud and the damage amounts are proved with specificity . Some jurisdictions may permit a plaintiff in a fraud case to seek punitive or exemplary damages. Beyond legislation directed at preventing or punishing fraud, some governmental and non-governmental organizations engage in anti-fraud efforts. Between 1911 and 1933, 47 states adopted
1288-522: Is now the most commonly experienced crime in England and Wales and demands an urgent response." HM Treasury issued guidance to central government departments in January 2011 concerned with "Tackling Internal Fraud", concerned that economic pressures and potential staff redundancies at the time might lead those staff who "might be tempted" to commit fraud to make more of any opportunity which might arise, noting
1344-695: The 2007 federal election the most popular party was the SVP which received 27.5% of the vote. The next three most popular parties were the CVP (26.7%), the FDP (21.9%) and the Green Party (15.3%). In Hünenberg about 85.9% of the population (between age 25-64) have completed either non-mandatory upper secondary education or additional higher education (either university or a Fachhochschule ). Hünenberg has an unemployment rate of 1.39%. As of 2005, there were 253 people employed in
1400-507: The Fraud Act 2006 . The Act was given royal assent on 8 November 2006, and came into effect on 15 January 2007. The Act gives a statutory definition of the criminal offence of fraud, defining it in three classes—fraud by false representation, fraud by failing to disclose information, and fraud by abuse of position. It provides that a person found guilty of fraud is liable to a fine or imprisonment for up to six months on summary conviction , or
1456-626: The Indian Penal Code . It is supplemented by the Criminal Procedure Code and Indian Evidence Act . In 2016, the estimated value lost through fraud in the UK was £193 billion a year. In January 2018, the Financial Times reported that the value of UK fraud hit a 15-year high of £2.11bn in 2017, according to a study. The article said that the accountancy firm BDO examined reported fraud cases worth more than £50,000 and found that
1512-583: The Supreme People's Procuratorate in 2011, for cases of fraud involving public or private property with a value ranging from 3,000 yuan to 30,000 yuan, from 30,000 yuan to 500,000 yuan, and over 500,000 yuan, they should be respectively deemed as "relatively large amount," "large amount," and "particularly large amount" as stipulated in Article 266 of the Criminal Law. In India, the criminal laws are enshrined in
1568-556: The primary economic sector and about 74 businesses involved in this sector. 1,092 people are employed in the secondary sector and there are 95 businesses in this sector. 2,881 people are employed in the tertiary sector , with 445 businesses in this sector. The historical population is given in the following table: The International School of Zug and Luzern has its Riverside campus, housing upper secondary (senior high school) classes, in Hünenberg. The Catholic Church of St. Wolfgang
1624-670: The 12 months to the end of March 2016." Fraud affects one in ten people in the UK. According to the ONS, most fraud relates to bank account fraud. These figures are separate from the headline estimate that another 6.3 million crimes (distinct from fraud) were perpetrated in the UK against adults in the year to March 2016. Fraud was not included in a "Crime Harm Index" published by the Office for National Statistics in 2016. Michael Levi, professor of criminology at Cardiff University, remarked in August 2016 that it
1680-450: The 20th century the art market made forgeries highly profitable. There are widespread forgeries of especially valued artists, such as drawings originally by Pablo Picasso , Paul Klee , and Henri Matisse . A special case of double forgery is the forging of Vermeer 's paintings by Han van Meegeren , and in its turn the forging of Van Meegeren's work by his son Jacques van Meegeren . In England and Wales and Northern Ireland , forgery
1736-740: The People's Republic of China , the Crime of Fraud ( 诈骗罪 ) refers to the "criminal act of deceiving and obtaining public or private property." According to Article 266 of the Criminal Law: According to the "Interpretation on Several Issues Concerning the Specific Application of the Law in Handling Criminal Cases of Fraud" ( 关于办理诈骗刑事案件具体应用法律若干问题的解释 ) issued by the Supreme People's Court and
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1792-727: The UK from fraud are estimated to be more than £190bn". Figures released in October 2015 from the Crime Survey of England and Wales found that there had been 5.1 million incidents of fraud in England and Wales in the previous year, affecting an estimated one in 12 adults and making it the most common form of crime. Also in July 2016, the Office for National Statistics (ONS) stated: "Almost six million fraud and cyber crimes were committed last year in England and Wales and estimated there were two million computer misuse offences and 3.8 million fraud offences in
1848-694: The United States are that: To establish a civil claim of fraud, most jurisdictions in the United States require that each element of a fraud claim be pleaded with particularity and be proved by a preponderance of the evidence , meaning that it is more likely than not that the fraud occurred. Some jurisdictions impose a higher evidentiary standard, such as Washington State's requirement that the elements of fraud be proved with clear, cogent, and convincing evidence (very probable evidence), or Pennsylvania's requirement that common law fraud be proved by clear and convincing evidence. The measure of damages in fraud cases
1904-478: The amount of loss involved. High-value fraud can also trigger additional penalties. For example, in California, losses of $ 500,000 or more will result in an extra two, three, or five years in prison in addition to the regular penalty for the fraud. The U.S. government's 2006 fraud review concluded that fraud is a significantly under-reported crime, and while various agencies and organizations were attempting to tackle
1960-527: The amount of the loss, yielding eight years in prison. In Connecticut , forgery in the Third Degree, which is a class B misdemeanor is punishable by up to 6 months in jail, a $ 1000 fine, and probation; forgery in the First Degree, which is a class C felony, is punishable by a maximum 10 years in prison, a fine of up to $ 10,000 fine, or both. As to the effect, in the United Kingdom, of a forged signature on
2016-497: The capital markets the President of the United States , Franklin D. Roosevelt , established the U.S. Securities and Exchange Commission (SEC). The main reason for the creation of the SEC was to regulate the stock market and prevent corporate abuses relating to the offering and sale of securities and corporate reporting. The SEC was given the power to license and regulate stock exchanges,
2072-468: The designated manufacturer or producer given on the label or flagged by the trademark symbol. When the object forged is a record or document it is often called a false document . This usage of "forgery" does not derive from metalwork done at a blacksmith's forge , but it has a parallel history. A sense of "to counterfeit " is already in the Anglo-French verb forger , meaning "falsify". A forgery
2128-450: The detriment of the victim. Proving fraud in a court of law is often said to be difficult as the intention to defraud is the key element in question. As such, proving fraud comes with a "greater evidentiary burden than other civil claims". This difficulty is exacerbated by the fact that some jurisdictions require the victim to prove fraud by clear and convincing evidence . The remedies for fraud may include rescission (i.e., reversal) of
2184-403: The fraud and potentially face fines, incarceration, or both. In common law jurisdictions, as a civil wrong, fraud is a tort . While the precise definitions and requirements of proof vary among jurisdictions, the requisite elements of fraud as a tort generally are the intentional misrepresentation or concealment of an important fact upon which the victim is meant to rely, and in fact does rely, to
2240-434: The intent to defraud, knowing that he or she has no authority to do so." The written document usually has to be an instrument of legal significance. Punishments for forgery vary widely. In California, forgery for an amount under $ 950 can result in misdemeanor charges and no jail time, while a forgery involving a loss of over $ 500,000 can result in three years in prison for the forgery plus a five-year "conduct enhancement" for
2296-577: The intentional deception of a victim by false representation or pretense with the intent of persuading the victim to part with property and with the victim parting with property in reliance on the representation or pretense and with the perpetrator intending to keep the property from the victim. The falsification of documents, known as forgery , and counterfeiting are types of fraud involved in physical duplication or fabrication. The "theft" of one's personal information or identity, like finding another's social security number and then using it as identification,
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2352-409: The issue, greater cooperation was needed to achieve a real impact in the public sector. The scale of the problem pointed to the need for a small but high-powered body to bring together the numerous counter-fraud initiatives that existed. Although elements may vary by jurisdiction and the specific allegations made by a plaintiff who files a lawsuit that alleged fraud, typical elements of a fraud case in
2408-416: The meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service, In addition to the penalties outlined above, the court can also issue a prohibition order under s. 380.2 (preventing a person from "seeking, obtaining or continuing any employment, or becoming or being a volunteer in any capacity, that involves having authority over
2464-417: The nature of a trade secret or copyrighted material that has commercial value, has also been held to fall within the scope of the offence. The proof requirements for criminal fraud charges in the United States are essentially the same as the requirements for other crimes: guilt must be proved beyond a reasonable doubt . Throughout the United States fraud charges can be misdemeanours or felonies depending on
2520-525: The provisions of that Act. Forgery is an offence under sections 366, 367 and 368 of the Canadian Criminal Code . The offence is a hybrid offence , subject to a maximum prison sentence of: Forgery is a crime in all jurisdictions within the United States , both state and federal. Most states, including California , describe forgery as occurring when a person alters a written document "with
2576-416: The real property, money or valuable security of another person"). It can also make a restitution order under s. 380.3. The Canadian courts have held that the offence consists of two distinct elements: The Supreme Court of Canada has held that deprivation is satisfied on proof of detriment, prejudice or risk of prejudice; there does not have to be actual loss. Deprivation of confidential information , in
2632-548: The remainder (7.3%) is non-productive (rivers, glaciers or mountains). The municipality is located between the Reuss river, Lorze river Lake Zug . Hünenberg has a population (as of 31 December 2020) of 8,768. As of 2007, 12.1% of the population was made up of foreign nationals. Over the last 10 years the population has grown at a rate of 21.1%. Most of the population (as of 2000) speaks German (91.7%), with English being second most common ( 1.8%) and French being third ( 1.3%). In
2688-479: The so-called Blue Sky Laws status. These laws were enacted and enforced at the state level and regulated the offering and sale of securities to protect the public from fraud. Though the specific provisions of these laws varied among states, they all required the registration of all securities offerings and sales, as well as of every U.S. stockbroker and brokerage firm. However, these Blue Sky laws were generally found to be ineffective. To increase public trust in
2744-464: The support available from the police to victims of fraud in the UK outside of London. Although victims of fraud are generally referred to the UK's national fraud and cybercrime reporting centre, Action Fraud , the FAP found that there was "little chance" that these crime reports would be followed up with any kind of substantive law enforcement action by UK authorities, according to the report. In July 2016, it
2800-453: The term can relate to: the failure of registering in an exchange; the act of deliberately providing falsified information to clients; the action of executing transactions with the sole purpose of making a profit for the payee ; and the theft of client funds . The detection of fraudulent activities on a large scale is possible with the harvesting of massive amounts of financial data paired with predictive analytics or forensic analytics,
2856-473: The total number rose to 577 in 2017, compared with 212 in 2003. The study found that the average amount stolen in each incident rose to £3.66m, up from £1.5m in 2003. As at November 2017, fraud is the most common criminal offence in the UK according to a study by Crowe Clark Whitehill, Experian and the Centre for Counter Fraud Studies. The study suggests the UK loses over £190 billion per year to fraud. £190 billion
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#17330924379892912-718: The use of electronic data to reconstruct or detect financial fraud. Using computer-based analytic methods in particular allows for the surfacing of errors, anomalies, inefficiencies, irregularities, and biases which often refer to fraudsters gravitating to certain dollar amounts to get past internal control thresholds. These high-level tests include tests related to Benford's Law and possibly also those statistics known as descriptive statistics. High-level tests are always followed by more focused tests to look for small samples of highly irregular transactions. The familiar methods of correlation and time-series analysis can also be used to detect fraud and other irregularities. Participants of
2968-400: The very rapid growth of Internet fraud. In some countries, tax fraud is also prosecuted under false billing or tax forgery. There have also been fraudulent "discoveries", e.g., science , where the appetite is for prestige rather than immediate monetary gain. A hoax is a distinct concept that involves deliberate deception without the intention of gain or of materially damaging or depriving
3024-537: Was "deeply regrettable" that fraud was being left out of the first index despite being the most common crime reported to police in the UK. Levi said, "If you've got some categories that are excluded, they are automatically left out of the police's priorities." The Chief of the National Audit Office (NAO), Sir Anyas Morse has also said "For too long, as a low-value but high-volume crime, online fraud has been overlooked by government, law enforcement and industry. It
3080-406: Was actually used in the course of the crime to defraud another person or entity. Copies, studio replicas, and reproductions are not considered forgeries, though they may later become forgeries through knowing and willful misrepresentations . Forging money or currency is more often called counterfeiting . But consumer goods may also be counterfeits if they are not manufactured or produced by
3136-508: Was reported that fraudulent activity levels in the UK increased in the 10 years leading up to 2016 from £52 billion to £193 bn. This figure would be a conservative estimate, since as the former commissioner of the City of London Police , Adrian Leppard, has said, only 1 in 12 such crimes are actually reported. Donald Toon, director of the NCA's economic crime command, stated in July 2016: "The annual losses to
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