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</script>espanolEsta obra estudia las particularidades de los delitos cometidos al interior de las sociedades, es decir, aquellos en los cuales estas son victimas de actuaciones de sus propios empleados u otros actores dentro del mercado para lo cual se estructura en cinco capitulos. El primero explica como operan los delitos cometidos al interior de las empresas, teniendo en cuenta que muchas de sus modalidades son completamente nuevas y sofisticadas, para lo cual se estudian conductas como el fraude corporativo, la administracion desleal, los conflictos de intereses al interior de la empresa, los fraudes contables, el insider trading, los kick backs y las approaching bribes. Adicionalmente, se muestra como funciona la imputacion de delitos en las sociedades mercantiles, teniendo en cuenta que son estructuras complejas y que por ello varia su organizacion y funcionamiento. Tambien se estudian lossistemas de compliance actualmente aplicables en Colombia, dentro de los que se destacan el SARLAFT, el PAEC creado por la ley 1778 de 2016 y el sistema de control de los recursos de la salud creado por la ley 1474 de 2011. El segundo examina la corrupcion privada y la administracion desleal a partir de la doctrina internacional mas destacada, pues estos delitos son nuevos en Colombia y por ello su delimitacion requiere de la interpretacion cuidadosa de sus tipos penales. El tercer capitulo analiza los delitos patrimoniales cometidos al interior de las sociedades mercantiles como la estafa, el abuso de confianza, el hurto y el dano en bien ajeno, pues en algunas ocasiones siguen siendo aplicables en circunstancias especificas a los delitos cometidos al interior de las empresas y el cuarto estudia las conductas constitutivas de lavado de activos cometidos al interior de la empresa, conducta que es cada vez mas frecuente, pues desafortunadamente la entrada de dineros ilegales en la economia ha hecho proliferar este comportamiento. EnglishThis work studies the characteristics of the crimes committed within societies, that is, those cases when they are victims of the actions of their own employees or other actors in the market. To this effect, the study is divided into five chapters. The first one explains how crimes committed within companies operate, taking into account that many of the modalities used are completely new and sophisticated; this chapter studies behaviors such as corporate fraud, unfair administration, conflicts of interest within the company, accounting frauds, insider trading, kickbacks, and approaching bribery. Additionally, it examines how imputation of crimes in mercantile societies works, considering that they have complex structures and, consequently, their organization and functioning vary. It also analyzes compliance systems that are cur-rently used in Colombia, among which the Money Laundering and Terrorist Financing Risk Manage-ment System (SARLAFT), the Anti-Corruption Ethics and Compliance Program (PAEC) created by Law 1778 of 2016, and the health resources control system created by Law 1474 of 2011 stand out. The second chapter examines private corruption and unfair administration based on the most relevant international doctrine; these crimes are new in Colombia and thus their delimitation requires a careful interpretation of their crime types. The third chapter analyzes patrimonial crimes committed within mercantile societies, such as fraud, abuse of trust, theft, and damage to the property of others, since these are still applicable, in specific circumstances, to crimes committed within companies. The fourth one studies the constitu-tive behaviors of money laundering committed within companies, a behavior that is increasingly more frequent, given that, unfortunately, the entry of illegal money into the economy has contributed to the proliferation of this activity.
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