scholarly journals Fiscal And Accounting Fraud Risk Detection Using Beneish Model. A Romanian Case Study

2021 ◽  
Vol 22 (1) ◽  
pp. 296-312
Author(s):  
Timofte Cristina (Coca) ◽  
Socoliuc Marian ◽  
Grosu Veronica ◽  
Coca Dan-Andrei
Keyword(s):  
Tax Evasion ◽  
Due Diligence ◽  
Accounting Fraud ◽  
Fraud Risk ◽  
Business Partners ◽  
The North ◽  
Risk Detection ◽  
North Eastern ◽  
North Eastern Part

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.

scholarly journals 3D INTEGRATED SURVEYS AND STRATIGRAPHIC METHODS FOR A DEEPER UNDERSTANDING OF HISTORICAL BUILDINGS. A CASE-STUDY OF THE FRANCISCAN MONASTERY AND THE IMMACOLATA CHURCH IN TROINA, SICILY

2019 ◽  
Vol XLII-2/W11 ◽  
pp. 345-352
Author(s):  
M. T. Campisi ◽  
S. Giuliano ◽  
M. Liuzzo
Keyword(s):  
Laser Scanning ◽  
3D Laser Scanning ◽  
Historical Buildings ◽  
The Road ◽  
The North ◽  
North Eastern ◽  
The Relationship ◽  
Modelling Methods ◽  
North Eastern Part

<p><strong>Abstract.</strong> The study presents the results of the application of a multidisciplinary methodology for a deeper understanding of historical buildings. 3D integrated surveys and stratigraphic methods can together make it possible to date the principle construction and evolution phases of historical buildings for which a thorough historical documentation does not exist for our time.</p><p>The case-study presented involves the Franciscan monastery and adjacent Immacolata church in Troina, which is a small medieval town located in the north-eastern part of Sicily.</p><p>The small number of historical records has only allowed for the dating of the monastery's foundation and of a few of transformation phases. Contrarily to this, various markings on the surfaces of the walls indicate rather the presence of numerous construction phases.</p><p>The inaccessibility of parts of the internal spaces, as well as the existence of a sharp incline of the road and of very high walls along scant sections of the road, are the reasons for having chosen to carry out a 3D laser-scanning survey campaign. It made it possible to document the overall area and the relationship between the different parts of the complex. The integration between 3D laser scanning and photo-modelling methods made it possible to highlight the details, anomalies, traces and signs of the stratifications over time. The results of this integrated survey were explained in a series of graphic elaborations in support to the following stratigraphic investigation, to put in order the numerous traces discovered.</p></p>

The influence of submesoscale eddies on hydrochemical parameters and structural and functional characteristics of phytoplankton in the north-eastern part of the Black Sea

2019 ◽  
pp. 24-40
Author(s):  
Sergey B. Kuklev ◽  
Vladimir A. Silkin ◽  
Valeriy K. Chasovnikov ◽  
Andrey G. Zatsepin ◽  
Larisa A. Pautova ◽  
...  
Keyword(s):  
Anticyclonic Eddy ◽  
The Black Sea ◽  
Hydrochemical Parameters ◽  
North East ◽  
The North ◽  
Seasonal Thermocline ◽  
North Eastern ◽  
Quantitative Indicators ◽  
The City ◽  
North Eastern Part

On June 7, 2018, a sub-mesoscale anticyclonic eddy induced by the wind (north-east) was registered on the shelf in the area of the city of Gelendzhik. With the help of field multidisciplinary expedition ship surveys, it was shown that this eddy exists in the layer above the seasonal thermocline. At the periphery of the eddy weak variability of hydrochemical parameters and quantitative indicators of phytoplankton were recorded. The result of the formation of such eddy structure was a shift in the structure of phytoplankton – the annual observed coccolithophores bloom was not registered.

Ketilidian structure and the rapakivi suite between Lindenow Fjord and Kap Farvel, South-East Greenland

2000 ◽  
pp. 50-59
Author(s):  
Brian Chadwick ◽  
Adam A. Garde ◽  
John Grocott ◽  
Ken J.W. McCaffrey ◽  
Mike A. Hamilton
Keyword(s):  
Coastal Region ◽  
Field Work ◽  
Natural Environment Research Council ◽  
East Greenland ◽  
The North ◽  
Tectonic Processes ◽  
Field Investigations ◽  
North Eastern ◽  
Bad Weather ◽  
North Eastern Part

NOTE: This article was published in a former series of GEUS Bulletin. Please use the original series name when citing this article, for example: Chadwick, B., Garde, A. A., Grocott, J., McCaffrey, K. J., & Hamilton, M. A. (2000). Ketilidian structure and the rapakivi suite between Lindenow Fjord and Kap Farvel, South-East Greenland. Geology of Greenland Survey Bulletin, 186, 50-59. https://doi.org/10.34194/ggub.v186.5215 _______________ The southern tip of Greenland is underlain by the Palaeoproterozoic Ketilidian orogen (e.g. Chadwick & Garde 1996; Garde et al. 1998a). Field investigations in the summer of 1999 were focused on the structure of migmatites (metatexites) and garnetiferous granites (diatexites) of the Pelite Zone in the coastal region of South-East Greenland between Lindenow Fjord and Kap Farvel (Figs 1, 2). Here, we first address the tectonic evolution in the Pelite Zone in that region and its correlation with that in the Psammite Zone further north. Then, the structure and intrusive relationships of the rapakivi suite in the Pelite Zone are discussed, including particular reference to the interpretation of the controversial outcrop on Qernertoq (Figs 2, 8). Studies of the structure of the north-eastern part of the Julianehåb batholith around Qulleq were continued briefly from 1998 but are not addressed here (Fig. 1; Garde et al. 1999). The field study was keyed to an interpretation of the Ketilidian orogen as a whole, including controls of rates of thermal and tectonic processes in convergent settings. Earlier Survey field work (project SUPRASYD, 1992–1996) had as its principal target an evaluation of the economic potential of the orogen (Nielsen et al. 1993). Ensuing plate-tectonic studies were mainly funded in 1997–1998 by Danish research foundations and in 1999 by the Natural Environment Research Council, UK. The five-week programme in 1999 was seriously disrupted by bad weather, common in this part of Greenland, and our objectives were only just achieved. Telestation Prins Christian Sund was the base for our operations (Fig. 2), which were flown with a small helicopter (Hughes MD-500).

New insights on the north-eastern part of the Ketilidian orogen in South-East Greenland

1999 ◽  
pp. 23-33 ◽  
Author(s):  
Adam A. Garde ◽  
John Grocott ◽  
Ken J.W. McCaffrey
Keyword(s):  
Sea Ice ◽  
Coastal Areas ◽  
East Greenland ◽  
Original Series ◽  
The North ◽  
North Eastern ◽  
North Eastern Part ◽  
Geological Research

NOTE: This article was published in a former series of GEUS Bulletin. Please use the original series name when citing this article, for example: Garde, A. A., Grocott, J., & McCaffrey, K. J. (1999). New insights on the north-eastern part of the Ketilidian orogen in South-East Greenland. Geology of Greenland Survey Bulletin, 183, 23-33. https://doi.org/10.34194/ggub.v183.5201 _______________ During a five week period in August–September 1998 the poorly known north-eastern part of the Palaeoproterozoic (c. 1800 Ma) Ketilidian orogen between Kangerluluk and Mogens Heinesen Fjord in South-East Greenland (Fig. 1) was investigated in continuation of recent geological research in other parts of the orogen. The north-eastern part of the orogen is remote from inhabited areas. It is mountainous and comprises a wide nunatak zone which can only be reached easily by helicopter. Furthermore, access to coastal areas by boat is difficult because many parts of the coast are prone to be ice-bound even during the summer months, due to wind- and current-driven movements of the sea ice.

Colchicum autumnale (Colchicaceae) w okolicach Krakowa – dawne i obecne rozmieszczenie

2019 ◽  
pp. 15-27
Author(s):  
Magdalena Zarzyka-Ryszka
Keyword(s):  
Adjacent Area ◽  
Colchicum Autumnale ◽  
The Past ◽  
The North ◽  
North Eastern ◽  
New Localities ◽  
Present Distribution ◽  
The 19Th Century ◽  
North Eastern Part

The paper describes the past and present distribution of Colchicum autumnale in the vicinity of Cracow, highlights the role of Stanisław Dembosz (who published the first locality of C. autumnale near Igołomia in 1841). Gives information about the occurrence of C. autumnale in Krzeszowice in the 19th century (reported by Bronisław Gustawicz), presents new localities noted in 2012–2014 in meadows in the north-eastern part of the Puszcza Niepołomicka forest and adjacent area (between the Vistula and Raba rivers), and gives a locality found in Cracow in 2005 (no longer extant).

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