This paper explores the relation between the tax behaviour of corporations and their social responsibility. The negative consequences of corporate tax avoidance and evasion are highlighted, namely those affecting nations. The pernicious social consequences of the generalized use of tax...

This paper reports advances in the entity extraction task (named entity identification) of a text mining process that aims at unveiling non-trivial semantic structures, such as relationships and interaction between entities or communities. We proposed a 3-phase method that is applicable to the...

The following text is the result of a reflection made over more than twenty years of experience in the conduction hundreds of interviews in the performance of investigation and crime prevention, especially in areas of fraud, corruption and other related crimes. It results also from some...

The municipal internal audit function is an essential support to the policy maker. The paper aims at the characterizing the audit services and assess the contribution of internal audit in achieving municipal goals. Questionnaires were used to obtain the data and statistical analysis was used to...

O presente trabalho propõe investigar o problema da corrupção no contexto das instituições de Ensino Superior.

According to Baumol (1990), entrepreneurship does not always create social value but, depending on contextual factors (rules of the game), entrepreneurial talent may be directed towards unproductive and destructive activities, including white-collar crime. Following Baumol’s hypothesis we...

In the public procurement legislation of the Russian Federation auctions are considered to be the primary procurement method. Having originally introduced live outcry auctions, the Russian authorities were forced to replace them with e-auctions due to many cases of collusion. However first...

Ponzi and Madoff names, as well as the Portuguese D. Branca, are so-called investment schemes that have become well-known. These scams are widespread and continue to exist, with more or less modifications, depicting serious damage to many people and society in general. Being a phenomenon of easy...

In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...