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Місце контроллінгу в системі наукового знання
Filippova, Irina; Sumcov, Victor - Volkswirtschaftliche Fakultät, … - 2012
If the ultimate goal of implementation the controlling system is to increase manageability of firms functioning in an unstable surrounding, the requirement of continuity of the management process comes to the fore, that implies the necessity its reorganization. The controlling subsystem should...
Persistent link: https://www.econbiz.de/10011259830
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Time use: the missing piece of economic development studies
Sarfaraz, Leyla - Volkswirtschaftliche Fakultät, … - 2004
The concern of this paper is to highlight time use as a valuable resource and important factor in the development process of Less Developed Countries. It propounds time use,that is neglected in Development studies, as an important factor in human development index. The role of time management as...
Persistent link: https://www.econbiz.de/10005835439
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Customs duty or duty ?
Iacob, Constanta; Zaharia, Stefan - Volkswirtschaftliche Fakultät, … - 2012
The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The...
Persistent link: https://www.econbiz.de/10011259417
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Interactions between competition and consumer policy
Armstrong, Mark - Volkswirtschaftliche Fakultät, … - 2008
This paper discusses complementarities and tensions between competition policies and consumer protection policies. The paper argues that markets will often supply adequate customer protection without the need for extra public intervention. Special areas where intervention might be needed are...
Persistent link: https://www.econbiz.de/10005260332
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Regulation, competition and fraud: evidence from retail gas stations in Mexico
Arteaga, Julio Cesar; Flores, Daniel - Volkswirtschaftliche Fakultät, … - 2010
Mexican gas stations across the country buy and sell gasoline at regulated common prices. Therefore, authorities that set these prices do not take into account competition conditions of each market. In this paper we establish the effect of a regulated mark-up price as well as competition on the...
Persistent link: https://www.econbiz.de/10009325563
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A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...
Persistent link: https://www.econbiz.de/10009647355
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Misdeeds in the US higher education: Illegality versus corruption
Osipian, Ararat - Volkswirtschaftliche Fakultät, … - 2007
federal laws and provisions to different forms of misconduct, including consumer fraud, deception, bribery, embezzlement, etc …
Persistent link: https://www.econbiz.de/10005836183
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The role of financial auditor in detecting and reporting fraud and error
Bunget, Ovidiu-Constantin - Volkswirtschaftliche Fakultät, … - 2009
Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot … be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and … skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit …
Persistent link: https://www.econbiz.de/10005836410
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A discrete choice approach to model credit card fraud
Pulina, Manuela; Paba, Antonello - Volkswirtschaftliche Fakultät, … - 2010
This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud … framework is employed that incorporates cards at a risk of fraud as the dependent variable and a set of explanatory variables (e … useful indicators on the factors that are responsible for potential risk of fraud. …
Persistent link: https://www.econbiz.de/10008543518
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Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition
Susanu, Monica; Ioan, Viorica - Volkswirtschaftliche Fakultät, … - 2005
Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also...
Persistent link: https://www.econbiz.de/10008490561