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...

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

The existing measures of internal control, self-evaluation and hetero-evaluation in the Portuguese laws about corruption criminal procedures, are not totally respected, creating opacity in these criminal procedures. This situation must be modified, and must be taken the right measures to give...

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...

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...

This text is the beginning of the answer to a question posed upon noticing that a large amount of the outdoor advertising alongside national motorways is illegal: how is this occurrence justifiable? Given this is a problem that stems from a clash between reality and the legislation in force, on...

Adopting the financial scandals in the United States as the background context, the current study discusses whether it would have been possible an investor medianly diligent to detect signs of the earnings manipulation underlying such scandals. It proposes an easy methodology, based on a limited...

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...