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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

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

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

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

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

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

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

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

Methodology of research on corruption in education

Osipian, Ararat - Volkswirtschaftliche Fakultät, … - 2007

The book Battling Corruption in America’s Public Schools by Segal (2004) is well written, easy to read, very interesting and provocative, and offers to the reader a wealth of detailed information of corrupt cases in the system of public schooling as well as an overview of corrupt practices...

Persistent link: https://www.econbiz.de/10005620100

The Application of the Econometric Models with Qualitative Variables in the Analysis of the Non Academic Behaviors at the Level of the Romanian Higher Education System

Andrei, Tudorel; Teodorescu, Daniel; Iacob, Andreea … - Volkswirtschaftliche Fakultät, … - 2007

The purpose of this paper was to apply the econometric models with qualitative variables in order to analyze two non academic behaviors at the level of the Romanian higher education system: cheating on the exams by copying or by direct or intermediary intervention at the professor.

Persistent link: https://www.econbiz.de/10005621400