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Hedge, Kendra M.; Yeager, Elizabeth A. - Agricultural and Applied Economics Association - AAEA - 2014

Agribusinesses rely on producers choosing their products and services for the success of their business. Agribusinesses can use information regarding how producers rate the importance of certain areas of risk and what takes most of the producers’ time to offer specific services to different...

Persistent link: https://www.econbiz.de/10011068594

Tangible Assets Audit in Construction Entities

Marian, Grigore - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 612-616

Revision, respectively auditing tangible assets of construction entities is of significant importance for the auditor’s opinion regarding the existence of determined material errors and frauds that may affect the accurate image of annual financial statements. An important stage in applying the...

Persistent link: https://www.econbiz.de/10010940592

Risk management and prevention of fraud in card transactions

PAVEL, Codruta; IMBRESCU, Carmen; DOMIL, Aura; PAVEL, … - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 549-554

Credit institutions issuing and accepting cards have responsibility for identifying, evaluating and mitigation fraud … fraud and indirectly through loss of customer confidence regarding safety card operations. The risk management in cards … generating financial loss and find solutions to avoid them and reduce their effect. Credit card fraud refers to any situation …

Persistent link: https://www.econbiz.de/10010641559

Fraud Risk in Audit Activities According to IAS 8

Raluca – Ionela Radu; Tudurachi, Ciprian - In: Hyperion Economic Journal 2 (2014) 1, pp. 46-49

According to international auditing standards, fraud is an intentionally action realised by one or more persons as …

Persistent link: https://www.econbiz.de/10010781493

The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context

IONESCU, Iancu Octavian; TURLEA, Eugeniu - In: Journal of Accounting and Management Information Systems 10 (2011) 4, pp. 444-458

A main issue in the audit process is the risk faced by the decision makers in every aspect of an audit process decision. The decision makers’ risk behaviour and their attitude towards risk is considered to be central to the way business risk, in general, and audit risk, in particular, is...

Persistent link: https://www.econbiz.de/10009391475

Protecting the organization against risk and the role of financial audit

Bozek, Sylwia; Izabela Emerling, Izabela Emerling - Instytut Badañ Gospodarczych (IBG) - 2015

In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to...

Persistent link: https://www.econbiz.de/10011240297

Kompetenzdienstleistungen im Vermittlungs- und Integrationsprozess : eine qualitative Studie

Oschmiansky, Frank; Grebe, Tim; Popp, Sandra; Otto, Kristin - Institut für Arbeitsmarkt- und Berufsforschung (IAB) - 2014

"The Vocational and Career Psychology Service (BPS) of the German National Employment Agency has developed four new services for competence assessment. They can be used by job placement officers and case workers to better identify soft skills of their customers and use the results for job search...

Persistent link: https://www.econbiz.de/10010890018

Zur Bedeutung längerfristiger Arbeitsbeziehungen und betriebsinterner Teilarbeitsmärkte : vertragstheoretische Überlegungen und arbeitsmarktpolitische Implikationen

Hardes, Heinz-Dieter - In: Mitteilungen aus der Arbeitsmarkt- und Berufsforschung 22 (1989) 4, pp. 540-552

"Längerfristige Beschäftigungsbeziehungen und betriebsinterne Teilarbeitsmärkte erfahren in diesem Beitrag zunächst eine vertragtheoretische Deutung: Explizite Arbeitsverträge werden ex ante in allgemeiner Form abgeschlossen, bevor ex post individuelle Arbeitsbeziehungen gestaltet werden....

Persistent link: https://www.econbiz.de/10005533503

Zur Bedeutung längerfristiger Arbeitsbeziehungen und betriebsinterner Teilarbeitsmärkte : vertragstheoretische Überlegungen und arbeitsmarktpolitische Implikationen

Hardes, Heinz-Dieter - In: Mitteilungen aus der Arbeitsmarkt- und Berufsforschung 22 (1989) 4, pp. 540-552

Persistent link: https://www.econbiz.de/10010733650

Aging and Attitudes Towards Strategic Uncertainty and Competition: An Artefactual Field Experiment in a Swiss Bank

Madiès, Thierry; Villeval, Marie-Claire; Wasmer, Malgorzata - Groupe d'Analyse et de Théorie Économique Lyon … - 2012

We study the attitudes of junior and senior employees towards strategic uncertainty and competition, by means of a market entry game inspired by Camerer and Lovallo (1999). Seniors exhibit higher entry rates compared to juniors, especially when earnings depend on relative performance. This...

Persistent link: https://www.econbiz.de/10010858028