Results 11 to 20 of about 18,028 (223)
Revista de la Facultad de Derecho, 1998 Contenido: Elementos constitutivos del fraude a la ley.El punto de conexión debe ser de realización voluntaria. El punto de conexión debe realizarse efectivamente, pero en forma artificiosa. Debe haber abuso en la utilización del punto de conexión.
Cecilia Fresnedo
doaj +3 more sources
El fraude en los sistemas de información
Apuntes Contables, 2013 El artículo enfatiza en los efectos del fraude en las empresas e incluye los riesgos en las transacciones en sistemas de cómputo, esquemas de fraude informático, pasos para detectar el fraude, apoyo al Contador Público en la detección del fraude, el ...
Yasnyr Estévez Q.
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Angewandte Chemie, Volume 135, Issue 40, October 2, 2023., 2023 Illustration of the relative speed with which a large chemical space of bicyclic dienes can be screened for molecular solar thermal energy storage candidates. Density Functional Theory (DFT) is as illustrated not a feasible route due to computational cost, while extended tight binding (xTB) methods are much faster and can give estimates.
Andreas Erbs Hillers‐Bendtsen +5 more
wiley +2 more sources
Studying bioluminescence flashes with the ANTARES deep‐sea neutrino telescope
Limnology and Oceanography: Methods, Volume 21, Issue 11, Page 734-760, November 2023., 2023 Abstract We develop a novel technique to exploit the extensive data sets provided by underwater neutrino telescopes to gain information on bioluminescence in the deep sea. The passive nature of the telescopes gives us the unique opportunity to infer information on bioluminescent organisms without actively interfering with them. We propose a statistical
Nico Reeb +145 more
wiley +1 more source
Tax and governance in rural areas: The implications of inefficient tax collection
Journal of International Development, Volume 35, Issue 7, Page 1892-1912, October 2023., 2023 Abstract While there has been increasing policy attention on broadening tax bases in low‐income countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies of Sierra Leone and Togo, we demonstrate that revenue collection in rural areas is highly inefficient, leading to little,
Vanessa van den Boogaard, Rachel Beach
wiley +1 more source
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations
Contemporary Accounting Research, Volume 40, Issue 4, Page 2711-2744, Winter 2023., 2023 Abstract The stated goal of the SEC Whistleblower Program introduced as part of the Dodd‐Frank Act was to deter securities violations and thereby to strengthen investor protection. We document significant reductions in the likelihood of financial reporting fraud by US firms following the introduction of this program.
Christine Wiedman, Chunmei Zhu
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WIREs Climate Change, Volume 14, Issue 4, July/August 2023., 2023 Communication principles for dialogues that foster learning and community‐building in service of climate action. Abstract The international UN Climate Change conferences known as “Conferences of the Parties (COPs)” have an enormous convening power and are attended annually by tens of thousands of actors working on climate change topics from a wide ...
Kathleen A. Mar +7 more
wiley +1 more source
Emergency powers, anti‐corruption, and policy failures during the COVID‐19 pandemic in Puerto Rico
Law &Policy, Volume 45, Issue 3, Page 253-272, July 2023., 2023 Abstract This paper explores how the use of emergency powers by the US and Puerto Rican governments exacerbated the impact of the COVID‐19 pandemic and manufactured the conditions for furthering the multilayered economic, legal, political, and humanitarian crisis affecting Puerto Rico since 2006. The paper discusses three cases.
Jose Atiles
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Fraude a la ley y simulación en derecho tributario [PDF]
, 2023 Fraude a la ley y simulación en derecho tributario.2022 ...
Palao Taboada, Carlos
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