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Activities in all fields of activity are increasingly supported by the information and communication technologies.This study is the result of a research financed by the grant, called quot;FINAUDIT - information product for auditing the financial statements of economic agentsquot;. Thus, our...
Persistent link: https://www.econbiz.de/10012735123
The audit of computer systems shows at least two features that make the auditwork not includable in other audit processes such as internal audit and financial audit. Thesetwo particularities refer to the specific software used in information systems auditing and reallevels of information systems...
Persistent link: https://www.econbiz.de/10010838762
La provincia de Santa Fe presenta un creciente problema de acidificación de los suelos ocasionado, en parte, por la exportación de nutrientes básicos a través de las cosechas agropecuarias. El objetivo fue evaluar el impacto de la evolución de la agricultura en la pérdida de nutrientes...
Persistent link: https://www.econbiz.de/10010906146
Il significato di una partita di calcio trascende, spesso, la pura rilevanza sportiva. La storia del football è stata …. Questa attitudine si spiega con il fatto che lo sport in generale, ed il calcio in particolare, sono spesso percepiti come …’approccio sociologico allo sport individui nelle partite di calcio una guerra combattuta su un diverso fronte: quello dell’identità e dell …
Persistent link: https://www.econbiz.de/10010691383
The drivers of a small country such as Slovenia can buy fuel for their vehicles in either their homeland or in a neighbouring country, therefore its relative prices have a vital impact on tax revenue. The significant reduction in other tax revenues triggered by the economic crisis has made it...
Persistent link: https://www.econbiz.de/10010876478
This contribution is an analysis and a comment of the Final Remarks of the Governor of the Bank of Italy and his directions of economic policy for the Italian economy. An economy that has a high unemployment and also supports a public debt that, despite the recent efforts of fiscal...
Persistent link: https://www.econbiz.de/10011261012
The Italian Government has introduced significant changes to the tax treatment of capital gains and other financial incomes. The new fiscal framework will impact on Italian financial markets in 2012 influencing investors’ choices.
Persistent link: https://www.econbiz.de/10009386668
This paper gives an additional contribution to the literature on environmental policy under imperfect competition. It aims at exploring how imperfect competition can affect the performance of environmental policy. The focus is on pollution taxes and power generation which is a particularly...
Persistent link: https://www.econbiz.de/10010548557
Recent legislation has significantly modified three aspects of the taxation of financial instruments and intermediaries in Italy: closedend real estate funds, stock options, taxation of social loans of cooperatives.
Persistent link: https://www.econbiz.de/10008518003
Il problema dell'economia sommersa Š sempre al centro dei dibattiti pubblici e trova molto spazio nei lavori di ricerca, a causa delle implicazioni negative che l'estensione della attivita' "in nero" ha sulla qualita' dello sviluppo economico e sociale. Nel paper si sviluppa un modello teorico...
Persistent link: https://www.econbiz.de/10005030028