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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
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
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
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
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
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
Corporate scandals are reflected in excessive top management compensation and fraudulent accounts. These scandals cause an enormous amount of damage, not only to the companies affected, but also to the market economy as a whole. As a solution, conventional wisdom suggests more monitoring and...
Persistent link: https://www.econbiz.de/10005760916
is well known. How- ever, informational asymmetries create the need for adequate instruments to prevent fraud. This paper …, monitoring may be the best instrument for preventing fraud. When income-generating ability is the only unobservable variable …
Persistent link: https://www.econbiz.de/10005789624
federal laws and provisions to different forms of misconduct, including consumer fraud, deception, bribery, embezzlement, etc …
Persistent link: https://www.econbiz.de/10005836183
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