Search results for "Socrates 2021"
showing 2 items of 2 documents
Role of Foreseeability in Imposition of Civil Liability
2021
The purpose of this article is to offer an insight into the role of foreseeability in imposition of civil liability. The article contains analysis of the principle of foreseeability from various points of view, for example, by analysing it from the perspective of the general (fault-based) model of liability as well of the strict liability. Likewise, the article analysis the role of foreseeability during determination of preconditions to civil liability, for example, by introducing it into the concepts of “fault” and “causation”. The aspects referred to in this article are predominantly analysed from the theoretical perspective. The article references various legal sources from different co…
Detecting Asset Misappropriation: Forensic Accounting
2021
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…