Search results for " fraud"
showing 10 items of 32 documents
The Hubris Hypothesis of Corporate Social Irresponsibility: Evidence from the Parmalat Case
2013
In the last decade, various accounting scandals have come about (such as Enron, Global Crossing, Tyco, Worldcom and Parmalat), stimulating the burgeoning debate on the drivers and conditions underlying the emergence of financial frauds.
Déclaration et vérification des créances. La dissimulation frauduleuse d'une dette par le débiteur en redressement judiciaire fonde la responsabilité…
2009
International audience; (Com. 14 oct. 2008, pourvoi n° 07-16.983, arrêt n° 1016 F-D, Sté Le Plantain c/ Sté Rulquin distribution, Gaz. Proc. coll. 2009, n° 1, p. 38, note E. Le Corre-Broly)
Public contracts in Italy: the failure of the anti-pandemic investments
2023
Abstract Purpose – This paper describes and analyzes the complexity of the regulation and the stipulation of public contracts in Italy, focusing speci cally on the failure of recent anti-pandemic investments. This is of particular interest during a state of emergency when it should be avoided to waste public funds and to speculate. Everything shows how the regulations of public procurement a fects the realization of big investments, the use of public funds and the possibility for anyone to pursue criminal purposes. Design/methodology/approach – After an introduction focused on the EU legal framework on public contracts as implemented in the internal legislation, the paper will go deeper in …
RISQUE ASSOCIE A L'UTILISATION DE LA LOI DE BENFORD POUR DETECTER DES VENTES FRAUDULEUSES DE BIENS INNOVANTS A LA MODE
2010
Benford's law has been promoted as providing the auditors with a turnkey solution for fraud detection. The purpose of this paper is to show it is not always possible to detect fraudulent sales with that law. We use sales in volume of game consoles in Japan (since 1989), in United-States, in France, in Germany and in United-Kingdom (since 2000). After reviewing briefly the literature and our study design, the chi-square test and the bias analysis were used to measure the goodness-of-fit to Benford's law. Despite the absence of actual fraud, these sale series of fashion goods are not significantly in conformity with Benford's law. Thus, for the detection of fraudulent sales in this sector, th…
Il reato di sottrazione fraudolenta al pagamento di imposte ex art. 11, comma 1, D. Lgs n. 74/2000: considerazioni critiche.
2013
Il lavoro, indicando i tratti caratterizzanti della fattispecie della sottrazione fraudolenta al pagamento di imposte (art. 11, comma 1, D. lgs n. 74/2000), ne affronta gli aspetti problematici. In particolare, si occupa del bene giuridico oggetto di tutela, del soggetto attivo, della condotta, dell’elemento soggettivo, e, richiamando la dottrina e la giurisprudenza, propone degli spunti critici di riflessione. The work, showing the characterizing sections of the case of the fraudulent subtraction to the payment of taxes (article 11, paragraph 1, d.lgs no. 74/2000), faces the problematic aspects. In particular, the work is responsible for the juridical good tutelage object, of the active su…
Self-inflicted long bone fractures for insurance fraud.
2018
Self-inflicted fractures simulating traffic accident represent a new social fraud opportunity for criminality. Recognising scams through an increase of awareness of existence of self-inflicted arm fractures for insurance fraud could help community health workers to report these injuries to the competent authorities. In this article, authors have recognised an unusual but consistent pattern of upper and lower limb fractures whose incidence does not coincide in numerical terms with what is reported in literature. The aim of the present study is to describe fracture patterns observed over the past 2 years. Further, authors describe clinical presentations of these fractures and attempt to defin…
La faute de l'arbitre qui accepte d'être désigné comme arbitre dans une procédure en sachant qu'il lui était impossible de rendre de nouvelles décisi…
2019
International audience; (Civ. 1re, 28 mars 2018, n° 15-16.909, Michel V. c/ JF. M. et autres, D. 2018. 2448, obs. T. Clay)
Biodiversity in the era of the market globalization: some cases from the marine realm
2015
The over-exploitation of the most consumed species has determined an increase in demand of frozen or trasformed fishery products importated from different countries. This caused an increase of food fraud represented by the substitution of a species with another with less eco- nomical value but which presents similar morphological characeristics. The use of modern tools as the DNA barcoding is crucial for traceability of such products and provides the consumer the necessary information about the exact identification of the species and their origin. The Italia and European Union food stuff are controlled thanks to laws, while for many non UE products are not expected any control inspection
Regalismo e inmunidad eclesiástica en la España del siglo XVIII : la resistencia del clero valenciano a la imposición del estanco del tabaco
2007
El decreto de abolición de los fueros de los Reinos de Valencia y Aragón mantuvo vigente la normativa tradicional sobre la jurisdicción e inmunidad eclesiástica, ratificándose esta excepción en la Real Cédula de 7 de septiembre de 1707. Considerando que ello implicaba un reforzamiento de sus privilegios, los miembros de dicho estamento presentaron una intensa resistencia a la imposición del estanco del tabaco, que la monarquía contemplaba como una «regalía notoria» inherente a su soberanía. Inicialmente, la oposición fue asumida por la jerarquía eclesiástica y generó enfrentamientos jurisdiccionales de tal gravedad que Felipe V procedió a la emisión de disposiciones de carácter regalista en…
An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market
2017
AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge…