Search results for "Fraud"
showing 10 items of 70 documents
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
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.
La hubris manageriale quale fonte della irresponsabilità d’impresa: uno studio esplorativo
2014
Obiettivo del paper: L’ondata di scandali etici che ha colpito intensamente il mondo delle imprese a partire dalla fine del XX secolo ha fatto emergere l’esigenza di esplorare i meccanismi istituzionali tesi a evitare nuovi casi di corporate social irresponsibility (CSI). S’intende contribuire a tale dibattito introducendo la trappola della hubris manageriale quale determinante della CSI. Metodologia: Esame qualitativo-longitudinale del caso Parmalat nel periodo in cui è stata sotto la guida del suo fondatore Calisto Tanzi (1961-2003). L’analisi del caso segue i criteri scientifici del campionamento teorico, della triangolazione dei fatti e della periodizzazione della narrazione. Risultati:…
ECONOMIC CRISIS SUSTAINS BLACK MARKET
2012
The purpose of this research is to bring out the fact that during the periods of economic crisis, the black market finds a warm place to develop and even to diversify the ways of expressing. Based on some data of the National Institute of Statistics and the Organization for Economic Co-operation and Development (OECD1 ) , I’m trying to prove the fact that during the last two years while the world economic crisis has occurred, the black market has been increasing and there have been new forms of expressing this phenomenon. Although there are some positive ways of this phenomenon, on the whole, the increasing of the black market percent of GDP represents a wound within a healthy economy, whic…