Search results for " Fraud"
showing 10 items of 32 documents
Effect of freezing/thawing process in different sizes of blue fish in the Mediterranean through lysosomal enzymatic tests
2014
The assessment of freshness of different sizes of blue fish (Engraulis encrasicolus 12 cm, Sardina pilchardus 15 cm, Trachurus trachurus 40 cm, Scomber japonicus colias 60 cm) was carried out using non-conventional enzymatic methods. The activities of the three lysosomal enzymes (α-glucosidase (AG), β-galactosidase (B-GAL) and β-N-acetylglucosamidase (B-NA)) in extracts of blue fish muscle were measured over a period of 21 days of storage. A significant increase (p < 0.05) of AG activity was observed in all species, with a large increase seen after only one day of storage. B-NA activity increased slightly in sardines, horse mackerels and chub mackerel during frozen/thawed storage. Finally, …
La ética como coartada / 1
2007
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…
Ethical Judgment of Food Fraud. Effects on Consumer Behavior
2019
This study brings important insights for the food industry by addressing how consumers ethically judge or evaluate unethical firm behavior, in specific reference to food fraud, and if and to what e...
Fraudolente alterazioni fisiche per impedire l’identificazione personale (art. 495-ter)
2022
Trattazione scientifica e divulgativa del delitto di cui all'art. 495-ter c.p.
Johannesburgo, entre el escapismo y la estafa
2002
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…
THE CAROUSEL VALUE-ADDED TAX FRAUD IN THE EUROPEAN EMISSION TRADING SYSTEM
2012
n this article, we analyse the effects of the carousel value-added tax fraud in the European carbon market and the legislative measures that the EU Member States could adopt to deal with this phenomena. We use a computable general equilibrium model, called GTAP-E and the version 6 of the GTAP database to evaluate the economy-wide and terms of trade effects. The policy test has been designed for five European countries: Belgium, France, Germany, Italy, Netherlands and the United Kingdom. According to our findings, the legislative measures aimed to remove the VAT fraud in the European Emission Trading System will have positive effects in terms of GDP and welfare in the selected EU Member Stat…
Analysing the Management of Human Resource in Economic-Financial Fraud Investigation
2015
Abstract The paper addresses certain aspects related to the management of human resources within the operational structures specialized in economic-financial fraud investigation. You can also find discussed and presented the diagnostic analysis of the activities undertaken by the operative works through the SWOT analysis, the analysis of training level and the directions to make more efficient their work.