Abstract:
Employees or workers are important factors in economy.The relationship between employees and employers is based on the labor contract which gives rise to legal rights and obligations.The qualification of the employees whom the employer relies on is significant. Honesty, in particular, is the key due to the fact that employees must work closely with the employer's assets,keep the employer's assets, represent his employer to receive property from the third party to the employer or to hand over the property of the employer to the third party. Since the employee is more closely related to the employer's assets than any other persons, he may take advantage of his employer's interestswithout difficulty. The Criminal Code defines the ground of property offenses by imposing penalties on employees who commit an offense against their employer as a serious offense. Article 334 refers to theft crime while Article 335 makes the offender more punitive in case of theft of the employer orany property in the possession of the employer according to subparagraph 11. The reason is that employees are closer to their employers assets than otherswhich leads tohigheropportunity to commit an offense against property.The issue is that, according to Article 352, when embezzlement occurs, there is no provision which makes the offender who is an employee more punitive,unlike provisions regarding theft offenses. Providing the employee takes the employer's property fraudulently, it is an offense. However, if the property taken is in the possession of the employer, the employees are guilty of theft.In case the property is in the possession of the employee, he is guilty of embezzlement. The two offenses; theft and embezzlement, share the same intention of the employee which is to take the property and impair the ownership of the employer by using trust as an access. It is found that embezzlement offenses are coded differently in foreign laws. For instance, Michigan State Law,The United States of America, imposes provisions regarding employee embezzlementspecifically while the law of the Republic of France places the criminal code on embezzlement, emphasizing the principle of trust. In addition, the law of the Federal Republic of Germany imposes two types of embezzlement offenses; one is an act of embezzlement while the other emphasizes a matter of trust. On the other hand, the law of the United Kingdom, a common law system, has nooffense against property.The purpose of both wrongful acts; theft and embezzlement,is todeprive others rights in propertyby applying different methods. The researcher found that employee embezzlement is the act that takes advantage of the relationship between employers andemployees which is based on trust. Therefore, employees who commit embezzlement should be more severely punished than any others. Additional provisions should also be added in Criminal Code, Part 12, Section 5 Embezzlement as follows, Article 352/1One who embezzles the property of his employer must be imprisoned for . or ..fined or both. The additional provision is aimed to make employees have more self control and consider carefully before committing a crime against their employers property as well as to make law enforcement more effective in accordance with current social conditions