Discussion about applying crime of embezzlement

WT: The crime of embezzlement is a new accusation in criminal law.Before the revision of the criminal law,we often analogy the act of conversion as unlawful conversion of another's property.After the revision,the experts can't unite the knowledge of the crime of embezzlement and they hold different opinions about the crime.The judicial body has great difficulty in determining the commission of it as well.The thesis intends to discuss the crime from two points:the deadline of refusal of delivery or refusal of refund and the distinctions between for forgotten property.