| Abstract [eng] |
Similarities and Differences of Asset Misappropriation and Embezzlement The aim of the thesis is to analyze and compare the elements of two criminal acts which are indicated in two different articles of the Criminal Code of the Republic of Lithuania – article 183 (misappropriation) and article 184 (embezzlement). The thesis is composed of three chapters, each of them dealing with different aspects. The first chapter of the thesis analyzes the historical development of misappropriation and embezzlement before the effect of the new Civil code of The Republic of Lithuania came into force on the 1st of July in 2001. The second chapter analyzes the main structure of misappropriation and embezzlement, and compares the differences and similarities between these two criminal acts. This chapter is divided into four parts due to the four elements of a criminal act: object, objective side, subject, subjective side. The third chapter of the thesis is devoted to analyzing and comparing the qualifying and preferring elements of misappropriation and embezzlement. There is a summary of the main differences and similarities of before mentioned criminal acts after each chapter. |
