International Journal of Contemporary Economics and Administrative Sciences
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Understanding Fraudulent Financial Reporting Techniques: Analysis of Public Company Cases
No full textEarnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line impact.Earnings management is the taking deliberate steps within the constraints of generally accepted accounting principles to bring about a desired level of reported earnings. Aim of the study is to explain some techniques in detail and to present real life public company cases
Professional Fraud-Corruption Case Example
No full text If we looked at the oldest fraud and its history, it goes to until the invention of money (about 750 th year B.C ).There is also certain range of fraud in the barter system. After merchandise commoditization, the fraud has gained speed with exchange of gold-copper ratio in the mix of coins and decreasing the value by various methods etc. The fraud consist of irregularity. In other words if there is an irregularity which has criminal element can be mentioned about accounting fraud. The fraud audit basically consist of abuse, fraud or activity that used for measurement of the conclusion loss of neglience. At the same time the fraud audit can except as part of judging process or file a suit against the concerned institution about financial claim. The research explain the issue with the audit report of fraud, abuse and corruption
THE EFFECTS OF INTRAPRENEURSHIP ON SOCIAL INNOVATION: A RESEARCH IN İZMİR
Get PDFSocial innovation is a realized action that transfers from profits to social needs by using entrepreneurial skills. Social innovation is an action which is carried out by transferring profits to social needs with the help of entrepreneurial skills Non-profit organizations and businesses organizations have developed social implementations at local, regional and national level to overcome social problems. To overcome social problems, organizations can encourage their employees’ entrepreneurial performance. Intrapreneurship must be supported in an organization to need employees who are more innovative, self-confident, proactive and able to take risk. Employees are required to be more innovative, self-confident, proactive and likely to take risks in order to support intrapreneurship in an organization. Organizations will both develop their own special abilities and be able to change the way of competing with new products, technologies, social relations in the market. The purpose of this study is to examine the effect of Intrapreneurship on social innovation. In order to test construct validity of the study; factor analysis, correlation analysis were used to measure the severity and direction of the relationship between the variables and regression analysis was used to measure causality between variables. As a result of the research; while “Innovation and Proactivity” which is a sub-dimension of entrepreneurship, is effective on social innovation, the performance of "risk taking and self-confidence", another sub-dimension of entrepreneurship, is not effective on social innovation. Suggestions have been made to the organizations, managers, stakeholders, employees in the light of findings
Crisis risk measurements – trade with credit default swaps against measurements of the capital trade dynamics
Get PDFThis study represents the increasing significance of credit default swaps for European capital markets, namely Germany, France, Belgium, Ireland, Italy, Portugal, Spain, Greece, Bulgaria and Romania. The period of analysis is between 2003- 2016 years. After developing a theoretical and empirical framework to model the relationship between credit default swap market and capital market, we apply an empirical research which uses logistic regression. Our dataset assesses the ability of CDS to predict financial crisis at stock markets. Regarding sovereign credit default swaps as reflection of credit risk, we find them to be a significant indicator explaining the periods proceeding financial crises, especially to developed capital markets
TAX AMNESTY IN TRANSITION ECONOMY: LONG-TERM TRUST OR SHORT-TERM REVENUES?
Get PDFThe article covers the rationale, organisation and characteristics of tax amnesties conducted in Georgia, Kazakhstan, Kyrgyzstan, Latvia, and Russia, as well as the potential advantages and disadvantages of tax amnesties and an analysis on the results of tax amnesties implemented in transition economies. In the Russian tax amnesty the long term negative impact on tax revenue is minimal. Tax amnesties carried out in Kazakhstan and Russia were more successful, from the standpoint of funds received and implemented by the tax authorities
RISK SOCIETY, NATION STATES AND IMMIGRANTS: MEDIA AND RISKS UNDER GLOBALISATION CONDITIONS
Get PDFThis study analyses the opposition of globalisation and nationalism (and/or localism) exclusively within the scope of international migration problem. Within the first decade of the 21st century, the rapidly increasing oppositions between supranational economic and political structures have become decisive forces in society and politics. The ideals based on Enlightenment, universalistic discourses, those shaping the course of globalisation, have been confronted by nationalist political movements trying to preserve their identity. This encounter has the potential to become a major catalyst as the source of political and social problems in the 21st century. International migration has increased due to globalisation, so triggering risks and conflicts, while it has caused a strengthening of radical nationalist movements defining themselves in terms of other identities. In addition, the media, which has long been used as an ideological apparatus to create a uniform identity by the manipulations of centralised supranational, has been weakening the sovereignty of the nation state. Therefore, the controversy between economic tendency towards globalisation and the native features and interests of politics has been rapidly increasing. Within this scope, the current study analyses the social, economic and political problems caused by the risks arising from the opposition of globalisation and nationalism
CAPITAL TAX AND MIGRATION
Get PDFThe Capital Tax which was accepted in November 11, 1942 by the 4305 Numbered Law is an extraordinary wealth tax enforced for a short-term as sixteen months taken its place as a disgrace for our history considering its consequences. It was mentioned that the capital law which was enforced by the government for taxing high-profitability due to extraordinary conditions of war was not aimed at any ethnic or religious groups. However, according to the information leaked from the Group Meeting of CHP held closed to press by Prime Minister Sukru Saracoglu, the grounds explained by the Prima Minister were different than the ones explained to press. Saracoglu said; "This is also a revolutionary law. We are against an opportunity which will provide us economic independence." And he showed his hand by saying; "We are going to eliminate the foreigners dominating our market and we shall give Turkish market under the control of Turkish people." In this study, we discuss the grounds for Capital Tax claimed to be put into force for eliminating the effects of war economy on young Turkey which has been extremely influenced even if it was not a part of the World War II, whom it is applied, how much tax has been collected and what kind of changes have happened on the demographic structure due to this tax
The relationship between occurrence of crime and economic growth in European Union (Panel Var Approach)
Get PDFThis study is to evaluate the relationship between crime and economic growth in 27 countries of EU in the time period of 2004 – 2014. Using GMM estimators of Panel Var model and Granger causality test, shock effects of crime occurrence on economic growth in these countries are analyzed. For this purpose control variables of government spending on education in percentage, investment per capita and population have also been used. Based on the gain results economic growth in relationship to crime occurrence has a significant reaction but in a negative way, though after a shock on economic growth, crime would have a positive effect.The reason for this can be found in Kuznets curve. Due to the fact that in the early stages of economic growth, there is more income inequality and income inequality leads to crime occurrence, over time the impact of crime on economic growth has decreased and has reached from 9% in the first period to 6.5% in the second. Therefore, the attendance of new countries of East Europe in the EU, by considering the average of crime in them, can be a threat to economic growth of other members of this union