Results 131 to 140 of about 909,417 (288)
Credit card fraud and detection techniques: a review [PDF]
, 2009 Fraud is one of the major ethical issues in the credit card industry. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection.
Abdou, Hussein +8 more
core +1 more source
Accounting &Finance, EarlyView.ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley +1 more source
Boundaries between tax savings and fraud punishable: fraud action in the tax law.
, 2016 Resumen. En toda Europa y particularmente en España la mejor doctrina ha observado la creciente y preocupante tendencia jurisprudencial a confundir los casos de fraude de ley tributarios con la simulación explicitada en el tipo penal objetivo del delito fiscal, y todo evidenciando una clara tendencia a privilegiar los intereses financieros de la ...
openaire +2 more sources
Modelling the wider socio‐economic costs of opioid dependence in the UK
Addiction, EarlyView.Abstract Background and aims Opioid dependence poses large costs to society, and associated deaths are rising in the United Kingdom (UK) and Europe. Opioid dependence treatment programs combining opioid agonist therapy with psychosocial interventions have been shown to improve treatment retention compared with agonist therapy alone.
George Keel +5 more
wiley +1 more source
On Tax Fraud Activityapplication/pdf Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law.
openaire +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino +2 more
wiley +1 more source
This volume presents three studies on the VAT. The first study is a VAT primer for lawyers, economists, and accountants who rarely talk to each other about tax issues, particularly in the Netherlands.
Sijbren Cnossen
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Measuring Public Sentiment on Corporate Sustainability Through Big Data and Social Media Analytics
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Currently, corporate sustainability is primarily assessed through companies' own sustainability reports and evaluations conducted by NGOs and rating agencies. These approaches present several limitations, including potential reporting bias and limited transparency in evaluation methodologies. In response, this paper proposes CSR‐IRIS‐v2, a big
Adriana M. Barbeito‐Caamaño +1 more
wiley +1 more source
Steering Sustainability: Empirical Insights Into Enhancing ESG Ratings via CSR Committees
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study contributes to the ongoing discussion on the increasing importance of corporate social responsibility (CSR) committees and their characteristics in driving a stronger focus on sustainability. Using ESG and financial data from Refinitiv/Datastream, governance information from BoardEx, and country‐level indicators from Eurostat, we ...
Andrea Caccialanza +3 more
wiley +1 more source
Tax Return Preparer Fraud and the Assessment Limitation Period
, 2007 Professor Camp’s thesis is that the section 6501(a) assessment limitation period represents a very strong public policy choice in favor of closure, far stronger than a typical statute of limitation.
Camp, Bryan T.
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