Results 111 to 120 of about 9,355 (308)
THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]
The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu +3 more
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Journal of Consumer Behaviour, EarlyView.ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham +4 more
wiley +1 more source
The Fraud in the Health Systems - A Financial of Ethic Problem? [PDF]
No matter if it is committed by the patients, medical stuff, medicinal companies or a third party, the sanitary fraud seems to be simultaneously a financial problem – because every year hundred of thousands of Euros are lost from the national budgets ...
Corina Graziella DUMITRU +2 more
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Civil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez +1 more
wiley +1 more source
Notwithstanding rigorous oversight in the Indonesian capital market, the manipulation of financial reports continues to occur. This study examines the potential for employing machine learning (ML) models, which utilize linguistic features and financial ...
Septia Wibowo, Agung, Istianah, Iis
core +2 more sources
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Role of AI in preventing financial crime: A comprehensive analytical review
Journal of Economic CriminologyFinancial crime is now considered the biggest threat to the world economy. It is increasing rapidly, with huge losses every year. Traditional fraud detection methods have proven inadequate in the race, with fraudsters continuously adopting newer tactics ...
Nasir Uddin
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake +1 more
wiley +1 more source
International Journal of Management and Data AnalyticsThe rapid expansion of digital financial transactions has led to an increase in sophisticated fraud techniques, particularly within high-frequency trading and online banking systems.
Milad Rahmati, Nima Rahmati
doaj