Due Diligence on Young Companies: A Case Study

2017 ◽  
pp. 119-136
Author(s):  
Gordana Kierans ◽  
Ronald Gleich ◽  
Thomas Hasselbach
Keyword(s):  
Due Diligence

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 Exploratory Assessment of a Company’s Due Diligence System against the EU Timber Regulation: A Case Study from Northwestern Russia

Forests ◽  
2015 ◽  
Vol 6 (12) ◽  
pp. 1380-1396 ◽  
Author(s):  
Maxim Trishkin ◽  
Eugene Lopatin ◽  
Timo Karjalainen
Keyword(s):  
Due Diligence ◽  
The Eu ◽  
Northwestern Russia

scholarly journals Pivoting technology: understanding working conditions in the time of COVID-19

2021 ◽  
Vol 6 (2) ◽  
pp. 195-215
Author(s):  
Hannah Thinyane ◽  
Michael Gallo
Keyword(s):  
Supply Chain ◽  
Data Collection ◽  
Supply Chains ◽  
Multinational Corporations ◽  
Working Conditions ◽  
Global Supply Chains ◽  
Due Diligence ◽  
Labour Exploitation ◽  
Travel Restrictions

State lockdowns and travel restrictions introduced in response to COVID-19 have limited the ability of frontline responders to conduct on-site visits and inhibited their efforts to assess working conditions and monitor for labour exploitation within global supply chains. These challenges have increased multinational corporations’ reliance on remote technologies to assist in their supply chain due diligence processes. Our research investigates the use of one such example, Apprise Audit, which is a digital solution used for worker interviews in social compliance auditing that was modified to enable remote data collection. Based on a series of interviews with implementing partners and industry experts, our research finds that Apprise Audit Remote helps to overcome the difficulties of gathering worker feedback in the presence of COVID related constraints. Using this work as a case study, we then further elaborate on the practical opportunities and limitations associated with ICT-enabled remote auditing.

Development of a methodology for evaluating the effectiveness of financial policies of companies

2021 ◽  
Vol 14 (4) ◽  
pp. 364-375
Author(s):  
Vladimir A. SLEPOV ◽  
Kirill E. PIVNYK
Keyword(s):  
Practical Problem ◽  
Practical Significance ◽  
Financial Policy ◽  
Due Diligence ◽  
Practical Application ◽  
Financial Policies ◽  
Market Participants ◽  
Effective Development ◽  
Current Standards

Subject. This article presents an analysis of the essence of financial policy as a factor of effective development of companies. Evaluation of the effectiveness of the implemented financial policy of companies is a significant scientific and practical problem. It determines the choice of the main criteria used to calculate the financial policy effectiveness. Objectives. The article aims to develop a comprehensive methodology for assessing the effectiveness of financial policy of companies in modern conditions, and define criteria for its evaluation. Methods. The Due Diligence approach is the basis for solving the research tasks: comparing the current standards and methods for assessing the financial policy of companies and simplifying its implementation through the proposed method of multivariate coefficient analysis. Results. The article offers a comprehensive approach to assessing the effectiveness of financial policy, considering electric power companies as a case study. The practical significance of the results obtained lies in the use to increase the investment attractiveness of companies that are considered as potential investment objects. Conclusions. The research proposes a methodology for assessing the financial policy of companies based on a multivariate, customizable system of financial coefficients. An indicator of the effectiveness of financial policy of companies was calculated. It can be recommended for practical application. The obtained results of evaluating the effectiveness of financial policy can be used by the companies’ management to make management decisions, investors to choose the best investment option, market participants to rank companies by efficiency, and determine industry benchmarks.

Towards EU Legislation on Human Rights Due Diligence: Case Study of the Garment and Textile Sector

2017 ◽  
Author(s):  
Angelica Dziedzic ◽  
CCline Leliivre ◽  
Jonathan Povilonis ◽  
Alberto Alemanno ◽  
Paige Morrow
Keyword(s):  
Human Rights ◽  
Due Diligence ◽  
Eu Legislation ◽  
Garment And Textile ◽  
Textile Sector ◽  
Human Rights Due Diligence

scholarly journals Challenges for Public Sector Organisations in Cloud Adoption: A Case Study of South Australian Public Sector Agency

2021 ◽  
Vol 12 (3) ◽  
pp. 1-21
Author(s):  
Yaser Mirza
Keyword(s):  
Public Sector ◽  
State Government ◽  
South Australia ◽  
Cloud Services ◽  
Successful Implementation ◽  
Exploratory Research ◽  
Due Diligence ◽  
Cloud Migration ◽  
Sector Organisation

This research explores critical aspects of procurement of ICT cloud services for South Australian public sector organisations with the case of South Australia Police (SAPOL) for evaluation. SAPOL as one of the state government agencies at the time is initiating this transition to the cloud environment. This exploratory research takes place when this public sector agency is doing its due diligence to ensure a successful implementation. In this study the researcher started off with surfacing the challenges in this journey for a public sector organisation before the actual journey commenced. SAPOL being a public sector organisation operates differently from private enterprises and has certain constraints and limitations that pose additional challenges for the organisation to transition towards the cloud. Interview with the CIO of the organisation responsible for the cloud migration initiative was organised. After detailed literature review, an interview questionnaire was prepared in accordance with the subject of interest. The information gathered in the interviews was recorded for detailed analysis. This paper contains a detailed report on the information analysed highlighting fourteen important challenges faced by the organisation in this cloud migration journey.

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