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The Italian cultural industry is now marching on an innovative supply chain, whose main pattern consists in a new utility perception and consumption behaviours on the demand side and a strong vocation to invest in communication and public relations on the supply side. The content of this paper...
Persistent link: https://www.econbiz.de/10005836543
After years of euphoric dissoluteness, art system faces today a state of uneasiness and insecurity, which is caused by acceptance of a compromise between autonomy of human creativity and economic materiality. As a result, its critic role get lost. Moreover, art system risks to become an alien...
Persistent link: https://www.econbiz.de/10011259014
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
the positive effects of the new technology: the ratio between fraud and ATM-POS transactions (card fraud loss rate) is …
Persistent link: https://www.econbiz.de/10011257725
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
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
(1) The basic problem in OECD countries is the tax void. (2) A tax system with an exemption is more transparant than a system with a tax credit. (3) Exemption should be at the level of the net minimum wage so that such workers can work at net = gross. (4) A tax credit is a sufficient but not a...
Persistent link: https://www.econbiz.de/10011109700
The study investigates factors that incite fraud in the banking sector in Nigeria, using times series data for fraud … fraudulent occurrences in the Nigerian banking sector particularly management fraud, some other factors that were also jointly … implication of variables identified to drive fraud occurrences using kernel density estimation. …
Persistent link: https://www.econbiz.de/10011112765
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