A Study About the Utilization of Clarifications’ Requests as a Strategy on Forensic Accounting, Based on View of Magistrates and Forensic Accountants of Federal District

2006 ◽  
Author(s):  
Idalberto José das Neves Júnior ◽  
Anderson Guedes dos Santos
Author(s):  
Jose Antonio De França ◽  
Clésia Camilo Pereira ◽  
Eduardo Tadeu Vieira

This article analyses the results of the first technical qualification exam for the creation of the National Register of Forensic Accountants (NRFA or CNPC, acronym in Portuguese) in Brazil, conducted by the Brazilian Federal Council of Accounting (BFCA  or CFC, acronym in Portuguese) in 2017. Forensic accounting as a specialized knowledge in accounting presents the paradox of the demand for multidisciplinary knowledge as requirement for assisting in the dispute involving equity interest. In this respect, this research aims to investigate the degree of spatial concentration of the performance and the level of knowledge in forensic accounting, separated by geographic region and federation unit (FU), based on the results of the first exam for the creation of the CNPC. The analysis is supported on the assessment of the candidates’ performance, in the exam’s tests, by using the clustering method. The results present robust evidences that it is necessary to improve continuing professional education and show that the highest spatial concentration of performance and level of specialized knowledge are in the South Region and in the Federal District of Brazil, contradicting the premise that they would be in the Southeast Region, as it is the most developed one in Brazil.


1999 ◽  
Vol 27 (2) ◽  
pp. 205-205
Author(s):  
choeffel Amy

The U.S. Court of Appeals for the District of Columbia upheld, in Presbyterian Medical Center of the University of Pennsylvania Health System v. Shalala, 170 F.3d 1146 (D.C. Cir. 1999), a federal district court ruling granting summary judgment to the Department of Health and Human Services (DHHS) in a case in which Presbyterian Medical Center (PMC) challenged Medicare's requirement of contemporaneous documentation of $828,000 in graduate medical education (GME) expenses prior to increasing reimbursement amounts. DHHS Secretary Donna Shalala denied PMC's request for reimbursement for increased GME costs. The appellants then brought suit in federal court challenging the legality of an interpretative rule that requires requested increases in reimbursement to be supported by contemporaneous documentation. PMC also alleged that an error was made in the administrative proceedings to prejudice its claims because Aetna, the hospital's fiscal intermediary, failed to provide the hospital with a written report explaining why it was denied the GME reimbursement.


2017 ◽  
pp. 123-141 ◽  
Author(s):  
S. Ageeva ◽  
A. Mishura

We examine the spatial distribution of banks in Russian regions to identify the factors that affect changing territorial architecture of the banking system. The object of the study is dynamics of the number of commercial banks and their branches in 1991-2016. Besides the well-known tendency of concentration of the banking business in Moscow and reducing the number of banks in other regions we analyzed situation in the federal districts taking as an example the Siberian Federal District. This approach allowed us to formulate hypotheses about the causes of differences in the availability of banking institutions in Russian regions.


2007 ◽  
pp. 116-132 ◽  
Author(s):  
S. Kimelman ◽  
S. Andyushin

The article basing upon estimation of the social and economic potential of Russian Federation subjects shows that the resource model of economic development is suitable for nearly half of them. The advantages of this model are described using the example of the Far Eastern Federal District subjects that could be the proof of the necessity of "resource correction" of regional economic policy in Russia.


Author(s):  
Julia Rishatovna Kuzhanbaeva ◽  
Rustam Taufihovich Kuzhanbaev ◽  
Maria S. Guseva

In order to prevent negative socio-economic trends, to predict the social consequences of decisions on the implementation of state policy in the development of single-industry territories, public authorities monitor the socio-economic situation in single-industry towns based on an assessment of a number of statistical indicators. Such a differentiated assessment of statistical parameters does not allow a comprehensive assessment of the level of development and competitiveness of a single-industry town by territory, which is of particular relevance in modern conditions of glocalization. Of particular scientific and practical interest is a comparative analysis of the level of development of single-industry towns on the basis of an integral indicator that takes into account aspects of various spheres of life of the population and allows an objective assessment of the competitive positions of single-industry territories, which is currently not used by state authorities for monitoring. The purpose of the work is to assess and justify the conditions and development trends of single-industry towns of the Samara region on the basis of calculating the integral indicator of competitiveness, taking into account the level of development of the economy, finance, employment, social security and demography, as well as the mono-profile level of territories. In this study, we used the methods of system analysis, the method of comparisons and analogies, the method of generalization, the methods of dialectic and statistical analysis, the method of expert estimates, the method of retrospective estimates and structural-dynamic analysis. The paper provides an overview of the single-industry towns of the regions of the Volga Federal District; the results of testing the methodology for assessing the competitiveness of single-industry towns of the Samara region on the basis of an integral indicator are presented and trends in its change in the period 2013–2017 are identified. The study involved four single-industry towns of the Samara region: Oktyabrsk, Pohvistnevo, Tolyatti, Chapaevsk. The calculations showed that For five years Oktyabrsk was an outsider in four of the six areas under study (economics, labor, social services, demography), which led to the lowest competitiveness index and allowed us to identify the competitiveness of a single-industry town as “below average”. In relatively equal socio-economic conditions, there were Pohvistnevo, Togliatti and Chapaevsk, the level of competitiveness of which is “above average”.


Author(s):  
O.V. Kozhemyako ◽  
◽  
T.A. Shikhmirzaev ◽  
E.I. Seiler ◽  
◽  
...  
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