Search results for "Frau"

Conformité à la Constitution de l'article L. 267 du livre des procédures fiscales

2015

International audience; Note sous Cour de cassation (com., QPC), 16 avril 2015, n° 15-40.001 (F-D), Comptable public du pôle recouvrement spécialisé de Lille c/ L.

Adoption à des fins de transmission de l'exploitation agricole, obs. sous CA Grenoble, 17 juin 2004.

2006

International audience

La transparence électorale lors de la campagne du référendum sur le Brexit: une campagne juste et équitable

2018

International audience; Cet article traite du référendum sur l'appartenance du Royau-Uni à l'Union Européenne et des accusations de fraude électorales du référendum

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.

La presse en tant que mécanisme de gouvernance disciplinaire

2011

Fraud is a cause of substantial costs for firms. Fraud disclosure by the press would hence improve firms’ rates of return. I study to what extent the French press acts as a watchdog-type mechanism of governance and what the determinants of this mechanism are. To address these issues, I investigate the efficacy of the French press in detecting fraud committed by firms before an official verdict by the courts. I observe that the French press can play an important role as a watchdog, but this role de- pends on its search for maximizing profits. Thus, the press selects the firms and the frauds on which it publishes articles.

Przestępstwa przeciwko wyborom i głosowaniu w polskim prawie karnym XX wieku

2016

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

Yet another alien: a second species of Lepisiota spreading across the Canary Islands, Spain (Hymenoptera: Formicidae)

2018

The Canary Islands are a biologically important archipelago hosting many unique species, whose myrmecofauna is peculiarly rich in both endemic and introduced species. Lepisiota frauenfeldi cfr. kantarensis Forel, 1911 is reported for the first time from Fuerteventura and Tenerife. It is the second species of Lepisiota introduced in the archipelago in the last few years, and one of the few documented cases in which Lepisiota frauenfeldi (Mayr, 1855) s.l. acts as a successful tramp species. Comments are also given on taxonomic problems involving the L. frauenfeldi-group and related taxa. Finally, new additional information and comments are presented on the distribution of other alien ants spe…

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.

Parenthood and gender inequality : Population-based evidence on the child penalty in Finland

2019

This study presents evidence on the effect of parenthood on labor market outcomes in Finland. We use population-based data drawn from administrative registers and an event study design centered around the birth of the first child using the specification proposed in Kleven et al. (2019b). The study confirms that women encounter large short- and long-term child penalties in gross labor earnings and that penalties are associated with employment participation. Taxes and social security transfers considerably reduce the child penalty, which also varies by the number of children. peerReviewed