essay will be drawn. Recently‚ the majority of developing countries trend to rely on private capital as a source of funding. Since the early 1990s‚ the external capital flows have made a great contribution to the funding that has made up over 75% (Tanzi‚ 2004:532). The major reason to this capital flow‚ from less than 30% in the early 1990s to nearly 70% in total by 1998 of sharing on funding‚ is foreign direct investment (FDI) consistently (UNCTAD‚ 2003). Since the late of 20th century‚ due to the
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decade Parmalat was a complex web of 170 companies which had hid losses overstated assets/sales‚ understated its debt‚ and diverted company cash to Tanzi family members. In their 2004 New York successful class action suit brought against the company by a plethora of stakeholders a selection of the allegations included: Illegal money transfers to Tanzi family companies‚ the creation of offshore financially engineered shell companies(Bonlat)‚recycling old invoices in factoring arrangements to boost
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Edmund Spenser’s Amoretti chronicles his courtship with his wife Elizabeth Boyle. It was originally published in 1595 and loosely follows the Petrarchan sonnet model. Petrarch wrote his sonnets about women that he would never be able to obtain‚ while Spenser wrote about a single woman whom he did marry. Sonnet 34 appears to describe a break in Spenser’s relationship with Elizabeth; it seems like they had a fight and Spenser is biding his time until she forgives him. Spenser uses the analogy of a
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Computers‚ Environment and Urban Systems 25 (2001) 267–278 www.elsevier.com/locate/compenvurbsys Integrating GIS‚ GPS and GSM technologies for the effective management of ambulances G. Derekenaris a‚*‚ J. Garofalakis b‚ C. Makris a‚ J. Prentzas a‚ S. Sioutas a‚ A. Tsakalidis b a Department of Computer Engineering and Informatics‚ Graphics‚ Multimedia & GIS Lab‚ School of Engineering‚ University of Patras‚ 26500 Rion‚ Patras‚ Greece b Computer Technology Institute‚ Research Unit 5‚ PO
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‘An Empirical Test for Tax Evasion’‚ The Review of Economics and Statistics‚ Vol. 67‚ No 2‚ pp. 120-129. Stella‚ P 1991‚ ‘An economic analysis of tax amnesties ’ Journal of Public Economics‚ Vol. 46‚ Iss 3‚ pp. 383-400. Tanzi‚ V. 2000a. ‘A primer on tax evasion.’ Chapter 10 in V. Tanzi Policies‚ institutions and the dark side of economics. Edward Elgar: Cheltenham‚ pp. 171-185. Virmani‚ A 1989‚ ‘Indirect Taxevasion and Production Efficiency’‚ Journal of Public Economics‚ Vol. 39‚ Iss 2‚ pp. 223-237
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Corruption and Business Ethics: The Case of the Garment Exports from Bangladesh’ Journal of Bangladesh Studies‚ 3(1)‚ 16-24. Svara‚ J (1998)‚ ‘The politics-administration dichotomy model as aberration’‚ Public Administration Review‚ 58(1)‚ 51-58. Tanzi‚ V (1998)‚ ‘Corruption around the world: Causes‚ consequences‚ scope‚ and cures’‚ Staff Papers-International Monetary Fund‚ 45(4)‚ 559-594. viewed on 14 September 2010 Wade‚ R (1982)‚ ‘The system of administrative and political corruption: Canal irrigation
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CHAPTER 1 INTRODUCTION 1.1 BACKGROUND In every economy‚ there exist vast variety of activities some which undergo official recording and some other activities take place outside the officials. The later is the underground economy that refers to the economic activities that generate income but are hidden from official authorities in order to evade various taxes and remain unrecorded in official statistics (Yasmin and Rauf‚ 2004). The most common causes of underground economy are heavy tax burdens
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Corporate Governance‚ Financial Crime‚ Ethics and Control Coursework Bribery and Corruption in the Public Sector‚ is Endemic and Unavoidable in all Societies UP715860 Corporate Governance‚ Financial Crime‚ Ethics and Control Coursework In this paper we will be critically discussing the existence of bribery and corruption in the public sector‚ predominately critiquing the presence in all societies and the geographical span of the effects. Additionally‚ evaluating the regulatory framework put in
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1. Collecting Zakat Zakat is considered to be a religious duty‚ and is expected to be paid by all practicing Muslims who have the financial means (nisab). In addition to their zakat obligations‚ Muslims are encouraged to make voluntary contributions (sadaqah). The zakat is not collected from non-Muslims‚ although they are sometimes required to pay the jizyah tax. Al-Qur ’an does not provide specific guidelines on which types of wealth are taxable under the zakat‚ nor does it specify percentages
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would capture the best ones. The largest international effort in astronomical photography was in 1874 when scientists from Germany‚ Britain and France entered a friendly competition to record the transit of the planet Venus across the face of the sun (Tanzi‚ 3). Photography also led to a great breakthrough in medicine through the creation of the X-ray. In 1895‚ Wilhelm Conrad Rontgen‚ a Dutch-German physicist learned that an unknown ray that he labeled the X-ray‚ could pass through the human body‚ blackening
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