Advisor(s)
Abstract(s)
This dissertation aims to study the evolution of the compliance levels from 2006 to 2010 in two
realities, Portugal and the USA, in a comparative study. Another topic that will be addressed is the
evolution, during the same period, of the amount and quality of the reports made by obliged entities. In
order to complete these goals, state-of-the-art literature on the topic was reviewed and relevant reports
of each country were analyzed.
With this information in hand, it was possible to compare both countries in the evolution of: the
number of reports filled in, with both a data and a graphical analysis; the quality level of the same
reports, by using a quality report ratio, which represents the number of reports per investigation started;
and the compared level of compliance between Portugal and the USA, with a descriptive analysis of the
main changes performed.
The main conclusions taken in this dissertation include the fact that Portuguese reports have
been increasing in terms of quality, although the situation in terms of quantity is not improving. The USA
has had a high and constant number of reports throughout the whole period in study, maintaining,
however, a low but constant level of quality. Finally, in terms of the level of compliance evolution, both
countries show a trend of convergence, with Portugal having a very positive evolution in the latest years
despite its late start in regulating against the crimes in analysis.