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Citations since 2017
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Due to inability to copy certain efficient programs or strategies for fighting against fraud, many companies have developed its own programs for fighting against fraud which are appropriate for their business, legal framework and organisational culture. This paper deals with the role of internal audit in the fight against fraud, while it investigat...
Fraud is global social problem and they occur in all activities. The term fraud implies corruption, misappropriation of assets and fraudulent financial reporting. People that commit fraud are inside and outside of organisation. Factors that affect fraud doing are: motive, opportunity, ability and justification. In our region, it can be said that fr...
The European Network for the Joint Evaluation of Connected Health Technologies (ENJECT) is a COST action that brings together an international consortium, including business and revenue modellers, clinicians, technologists, engineers, economists, ethnographers, and health researchers to help society to answer one question – how to connect therapies...
Paper examines the impact of a going-concern audit opinion on the corporate governance, measured by the changes in board of directors’ composition. External auditor’s opinion is used as a measure to address agency problems in companies. We examine this impact on sample of 55 companies listed on the Banja Luka Stock Exchange which have received goin...
One of the biggest questions battling governments around the world is performance of State Owned Enterprises (SOEs), as they are one of the biggest companies in every country and have a large share in economics growth and prosperity. Power, water and other types of independence of each country are mainly based on resources controlled by State Owned...
Corporate governance is system by which companies are directed and controlled, but also the relationship between companies and interest groups which determines its strategic direction and performance. Through appropriate application of the principles of corporate governance a company increases profitability and returns, improves its competitiveness...
The shortage of financial resources is a Europe-wide problem. Coming out of the economic and financial crisis, countries as well as municipalities have decreasing means to fulfil all their public commitments. For this reason, the main aim of this COST Action is the development of a common framework for value capturing and the provision of innovative tools for public value capture based on comparative analysis to optimize the allocation of development costs and benefits as well as to disencumber the public budget. While a considerable database exists, it nonetheless shows big gaps in the data and in some cases disagreement between sources of data. Because of the different terms of unearned increments and classifications of value capture it is not possible to compare different studies of several countries. This gives strength to the idea of approaching the European Union for a study based on a network of specialist country representatives to get a common terminology and classification. A very important result will be the implementation of a permanent Europe-wide network of land management experts to interchange the knowledge concerning public value capture and its dissemination to policy-makers and the general public. This network allows the improvement of existing tools by detailed discussions with experts of countries that have similar tools. On the other hand, thought-provoking impulses can be given by countries that have a totally different understanding of value capture. Participants from more than 20 countries are willing to work for the socio-economic breakthrough of public value capture.