Suchergebnisse

There are indefinite numbers of incentives being implemented in Turkey at present which target different social groups offering various kinds of benefits. These programs are administrated by several government authorities such as Ministry of Economy, Ministry of Finance, Undersecretariat of Treasury, The Ministry of Food, Agriculture and Livestock, The Ministry of Science, Industry and Technology, The Ministry of Economy, Export Credit Bank of Turkey, Small and Medium Industry Development Organization (KOSGEB). The purpose of the whole system is to favor Turkish producers, raise competitiveness and Gross Domestic Product (GDP) level of Turkish economy.

"A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered. Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources"--

"A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered. Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies. Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources"--

An explication of the indigenous Nigerian system of land tenure through an examination of a growing body of case law. Chapters dealing with: the problems of ownership (crown, protectorate, etc); idigenous systems of tenure; alienation of land; servitudes, easements, profits, and restrictive covenants; inheritance and succession; and land registration.

Food Hygiene Auditing -- Editor's page -- Copyright -- Contributors -- Contents -- 1 Food hygiene law -- 2 Food law in the United States -- 3 HACCP and factory auditing -- 4 Premises - design and fabrication -- 5 Raw materials -- 6 Process equipment and machinery auditing -- 7 Personnel hygiene standards -- 8 Preventative pest control -- 9 Cleaning and disinfecting systems -- 10 Management controls -- Index.

This article examines the changing intersection of environmental auditing, environmental law, and enforcement policy. It will begin by reviewing the concept of environmental auditing and will then discuss sources of existing legal authority to require or encourage audits and their limitations. Next, the article examines EPA's existing audit policies and the rationale behind them. It will consider the relationship between these audit policies, enforcement policy, and voluntary disclosures of environmental violations, which has recently been reviewed by the Department of Justice. The article will then consider two alternative models which might be used to establish the role of environmental auditing in environmental regulation. First, it will consider portions of the Community Right-to-Know legislation adopted by Congress in 1986, which can be considered a limited form of mandatory environmental auditing. Then, environmental auditing will be compared to the financial auditing process developed under the securities laws, which mandates broad financial auditing. The article will conclude by briefly describing recent legislative and U.S. Sentencing Commission proposals to broaden the use of environmental audits.

This book provides a detailed and timely analysis of key regulatory and legal issues arising in the context of HIV and AIDS. The ten chapters cover the core issues central to an understanding of law and public health as concerns AIDS. Whilst the book focuses on how Nigerian law applies to HIV and AIDS, the author draws heavily on materials from other jurisdictions. There are many parallels that exist between the application of law and governance considerations in the AIDS pandemic that resonate with other infectious diseases including Covid-19, therefore the book is widely relevant to public health law in communicable disease contexts. Topics covered: overview and origin of the HIV and AIDS epidemic; legal and institutional framework of the HIV and AIDS epidemic in Nigeria; human rights and the epidemic; decriminalisation of HIV and AIDS in Nigeria; HIV and AIDS and vulnerable groups; HIV and AIDS and patents; HIV and AIDS and sports; international organisations and programmes on HIV; judicial responses to HIV and AIDS; and global pandemics and control.