Search results for " fraud"
showing 10 items of 32 documents
Assessing multiple sources of data to detect illegal fishing, trade and mislabelling of elasmobranchs in Greek markets
2020
Abstract Elasmobranchs, extremely charismatic and threatened animals, still are an important economic source for fishers in many parts of the world, providing significant income through trade. Even though Greek seas host at least 67 elasmobranch species, our knowledge about their biology and ecology is to a large extent unknown. In the present study the integration of conventional (legislation, official data from fisheries landings and fish market value and import/export data) and unconventional (social media) sources of data, accompanied with the use of genetics, aim at outlining the elasmobranch fisheries and trade in Greece and identifying “weak spots” that sabotage their conservation. R…
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)
L’attuazione dello scopo pratico della legge tra giudice e legislatore: Rotondi e “Gli atti in frode alla legge”
2023
Nel lavoro di Rotondi, che si dedica con dovizia di particolari all’analisi dei numerosi casi pratici del diritto romano, emerge un’inclinazione metodologica che congiunge innovazione a controllo dogmatico, puntellato dalla refrattarietà alla rottura secca dei paradigmi preesistenti e dalla predilezione per lo sviluppo armonico che relega a eccezioni le soluzioni di continuità con le categorie giuridiche tradizionali. Ciò è vieppiù evidente nella sua riflessione sull’evoluzione del significato della parola fraus e sulla considerazione secondo la quale la fraus legi del diritto romano-giustinianeo fosse configurabile quale tecnica di interpretazione (al pari dell’aequitas e della bona fides)…
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…
Credit card incidents and control systems
2012
Abstract Credit and debit cards have spread and skyrocketed all around the world to become the most popular means of payments in many countries. Despite their enormous popularity, cards are not free of risk. Technology development and e-commerce have exponentially increased internal credit card incidents. This paper identifies and quantifies the different types of credit card fraud and puts into question the effectiveness of the role assigned to cardholders in its detection.
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…
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)
Regalismo e inmunidad eclesiástica en la España del siglo XVIII: la resistencia del clero valenciano a la imposición del estanco del tabaco
2007
The charters abolition decree of the Kingdoms of Valencia and Aragon kept the traditional regulation on the jurisdiction and ecclesiastic immunity, and this exception was ratified in the Royal Order the 7th of September in 1707. As the members of this class thought that it was implying a reinforcement of their privileges, they presented an intense resistance to the imposition of the tobacco monopoly, which the monarchy considered as a «well-known royalty» inherent in its sovereignty. Initially, the opposition was assumed by the ecclesiastic hierarchy and it generated jurisdictional conflicts so serious that Philip V proceeded to the emission of dispositions in favour of his royal prerogativ…
Insurance fraud detection: A statistically validated network approach
2022
Fraud is a social phenomenon, and fraudsters often collaborate with other fraudsters, taking on different roles. The challenge for insurance companies is to implement claim assessment and improve fraud detection accuracy. We developed an investigative system based on bipartite networks, highlighting the relationships between subjects and accidents or vehicles and accidents. We formalize filtering rules through probability models and test specific methods to assess the existence of communities in extensive networks and propose new alert metrics for suspicious structures. We apply the methodology to a real database-the Italian Antifraud Integrated Archive-and compare the results to out-of-sam…
"Le verrou de Bercy n’a pas sauté !"
2016
National audience; Le Conseil constitutionnel a reconnu la conformité à la Constitution de l’article L. 228 du Livre des procédures fiscales en tant qu’il pose le principe dit du “verrou de Bercy”, c’est-à-dire en tant qu’il subordonne la mise en mouvement de l’action publique en matière d’infractions fiscales à une plainte de l’administration fiscale. La délimitation très stricte par le Conseil du champ de la QPC posée aboutit à une reconnaissance de la constitutionnalité de cette disposition législative quelque peu virtuelle car elle déconnecte la question du principe du “verrou de Bercy” de celle des conditions dans lesquelles il s’exerce. Par ailleurs, le Conseil rétrograde le principe …