Search results for "Fraud"
showing 10 items of 70 documents
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…
Predatory Open-Access Publishing in Anesthesiology.
2018
Predatory publishing is an exploitative fraudulent open-access publishing model that applies charges under the pretense of legitimate publishing operations without actually providing the editorial services associated with legitimate journals. The aim of this study was to analyze this phenomenon in the field of anesthesiology and related specialties (intensive care, critical and respiratory medicine, pain medicine, and emergency care). Two authors independently surveyed a freely accessible, constantly updated version of the original Beall lists of potential, possible, or probable predatory publishers and standalone journals. We identified 212 journals from 83 publishers, and the total number…
¿Viva la corrupción?
2005
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.
La Europa negra y la Constitución
2005
Suicidio programado
2001
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…
The Role of Internal Audit in Fraud Prevention and Detection
2014
Abstract This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all …
Déclaration et vérification des créances. Relevé de forclusion d'un créancier pour fraude de la part du débiteur
2010
International audience; (Com. 30 mars 2010, pourvoi n° 09-11.657, arrêt n° 396 F-D, Sté Sagepro c/ Sté Henkel France)