Results 31 to 40 of about 211,386 (229)

Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ? [PDF]

, 2013
En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques.
Lefebvre, Mathieu, Pestieau, Pierre, Riedl, Arno, Villeval, Marie Claire   +3 more
core   +2 more sources

The Fashioning of the Humanist Governor at the Dawn of a New Political and Cultural Era: Francesco Barbaro as Podestà of Venetian Vicenza

Renaissance Studies, Volume 39, Issue 4, Page 473-492, September 2025.
Abstract The patrician Francesco Barbaro (1390–1454) is well known for having been both a first‐class humanist and a figurehead of the Venetian government in the new territories of the Stato da Terra. This article explores the pioneering use of humanist culture in the official praises he received during his political career, which helped shape a ...
Clémence Revest
wiley   +1 more source

Auditoria Interna: Auditoria Interna evaluando la gestión del riesgo de fraude laboral en la empresa "Comercial Reyes, S.A." (enero al 31 de diciembre) [PDF]

, 2015
El Fraude es un fenómeno universal, pues afecta a todo tipo de actividades y/o empresas, bien sean públicas o privadas. El Fraude es un riesgo que resulta inevitable; solo tiene como espacio y limite el ingenio humano, lo cual requiere que los auditores ...
González Medrano, Urania del Carmen, Valle Sandino, Lisbeth Auxiliadora   +1 more
core  

Against the veto solution in cross‐border avoidance law

International Insolvency Review, Volume 34, Issue 2, Page 364-389, Summer 2025.
Abstract UNCITRAL is striving to determine the law applicable to cross‐border insolvency avoidances. In principle, this should be the lex fori concursus. However, both Regulation (EU) 2015/848 and the laws of some European countries adopt a combination of lex fori concursus and lex causae called the ‘veto solution’.
Renato Mangano
wiley   +1 more source

A framework for internal fraud risk reduction at it integrating business processes : the IFR² framework [PDF]

, 2010
Fraud is a million dollar business and it is increasing every year. Both internal and external fraud present a substantial cost to our economy worldwide. A review of the academic literature learns that the academic community only addresses external fraud
Jans, Mieke, Lybaert, Nadine, Vanhoof, Koen   +2 more
core   +1 more source

The role of trust in the international climate negotiations

Environmental Policy and Governance, Volume 35, Issue 2, Page 328-343, April 2025.
Abstract In this paper, we examine the role of trust in the international climate negotiations. We (1) identify forms of trust inferred from institutional designs, (2) analyse effects of institutional design on social and political trust and (3) describe the relationship between social and political trust in international climate change negotiations ...
Heike Schroeder, Felix Beyers, Niko Alexander Schäpke, Kathleen A. Mar, Christine Wamsler, Dorota Stasiak, Tim Lueschen, Carolin Fraude, Thomas Bruhn, Mark Lawrence   +9 more
wiley   +1 more source

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.
doaj  

Compliance Conductual.

Behavior & Law Journal
El artículo analiza la conducta de apropiación indebida de activos (AIA) dentro del fraude ocupacional, proponiendo un enfoque innovador para su prevención mediante estrategias de compliance conductual.
Jorge Jiménez Serrano, María Jesús z Delgado Rodrígue, Isabel Rodríguez Iglesias, Rafael M. López Pérez   +3 more
doaj   +1 more source

The effects and potential benefits of audit committee oversight in a strategic setting

Contemporary Accounting Research, Volume 41, Issue 3, Page 2013-2040, Fall 2024.
Abstract Since the passage of the Sarbanes‐Oxley Act of 2002, many notable frauds have been tied to ineffective audit committee (AC) oversight. As a result, AC oversight is of continuing interest, and regulators continue to debate this issue, garnering a growing body of research focused on the role played by the AC.
Evelyn R. Patterson, J. Reed Smith, Samuel L. Tiras   +2 more
wiley   +1 more source

Fraude a la ley

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