Proceedings of the 51st International Academic Conference, Vienna最新文献

{"title":"BUSINESS SENTIMENTS AND ECONOMIC GROWTH IN SOUTH AFRICA","authors":"Gisele Mah, Tebogo E Dichabe","doi":"10.20472/iac.2019.051.021","DOIUrl":"https://doi.org/10.20472/iac.2019.051.021","url":null,"abstract":"Economic confidence is considered an important instrument in forecasting macroeconomic fluctuations. In every country, government is a central institution that is expected to stabilise the economy through proper economic policies implementation. However, it is in understanding the relationship between business sentiments and economic growth that major impact on their proxies, Business Confidence Index and Gross Domestic Product can be analysed and influenced. Therefore, the main objective of this article was to evaluate the relationship between business sentiments and economic growth in South Africa. The study employed a quarterly time series data for the period of 10 years ranging from 2008 to 2017, extracted from the Bureau of Economic Research and the South African Reserve Bank. The study employed an econometric methodology using the Johansen multivariate to test for cointegration and the Vector Error Correction Model to test relationships. The empirical results found suggest that there is a positive and significant long run relationship between Gross Domestic Product and Business Confidence Index. Thus, policy makers should consider the determinants of business sentiments and economic growth in South Africa in an attempt to enhance confidence and economic activities by creating an enabling environment for business operations to attract capital investment into the country.","PeriodicalId":419018,"journal":{"name":"Proceedings of the 51st International Academic Conference, Vienna","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122736653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"UNLAWFULNESS AND COUNTERTYPES AS A CIRCUMSTANCES PREVENTING ITS ATTRIBUTION WITHIN THE STRUCTURE OF CRIME – BASED ON THE EXAMPLE OF POLISH CRIMINAL LAW","authors":"Michał Grudecki","doi":"10.20472/iac.2019.051.011","DOIUrl":"https://doi.org/10.20472/iac.2019.051.011","url":null,"abstract":"In the article, the author attempts to collectively characterize one of the two types of circumstances precluding attribution of unlawfulness to the perpetrator's behavior, thus exempting him from criminal liability. The author presents circumstances (referred to as countertypes) which, by way of exception, exempt certain behaviors from criminal law prohibition. In the system of Polish criminal law, they correspond to justifications made as defenses. Despite the existence of different cultures and legal systems, both in specific parts of the world and in specific countries, relations in the reality are the same. A crime committed by a person in all countries of the world will be the same undesirable act occurring in the real world, regardless of how it is perceived by legal dogmatics. In all places, the structure of crime is based on similar elements. Therefore, an analysis based on the Polish legal order and conclusions derived from the normative structures and the criminal model adopted in our legal system will be valuable for all lawyers and representatives of the judiciary, regardless of the country in which they live.These considerations are based on the model of crime adopted by the Author, derived from the concept of conjugate norms, widely accepted among Polish criminal lawyers. At the beginning, the author discusses the meaning of such terms as ?legal provision,? ?conjugate norm,? ?sanctioned norm? and ?sanctioning norm,? which make basic concepts in Polish criminal law. Then he moves on to the nature of criminal unlawfulness and shows the sources of conjugate norms. He discusses the related doubts and tries to solve them.In the second part of the article, the author outlines problems connected with the legal nature of circumstances referred to as countertypes. He discusses five possible ways of accounting for their legal nature, rejects the incorrect ones and adopts his own position. The most important issues relating to the essence of countertypes are also highlighted. For example, the author argues that a subjective element is a necessary part of each countertype.","PeriodicalId":419018,"journal":{"name":"Proceedings of the 51st International Academic Conference, Vienna","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126347105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE SIGNIFICANCE OF FORENSIC ACCOUNTING IN FRAUD: A CASE OF XYZ UNIVERSITY, THAILAND","authors":"Phanthipa Srinammuang, Nadhakan Shinnaranantana","doi":"10.20472/iac.2019.051.039","DOIUrl":"https://doi.org/10.20472/iac.2019.051.039","url":null,"abstract":": This study investigated the Accounting fraud of XYZ University, Thailand and examined the significance of forensic accounting base on the scenario of the case and determined the preventive measure that will be useful in the future, and creating a strategy to keep such case from occurring not only in public university but as well as in government institutions. The examination utilized the subjective research by mulling over the announcement of official statement circulated in Television and newspaper. The examination discovered that the forensic accounting application both XYZ University and ABC Bank rehearsed poor interior control framework. The case of XYZ University demonstrated the insufficiency of present philosophies of inner and outside controls and auditing framework, thus we recommended the following: real-time checking, initiate periodical investigations, recording systems and arraignment, and separate accounting tasks. Also, we suggested to develop forensic accounting in the organization, especially the personnel involve in the finances of the company and awareness of fraud triangle.","PeriodicalId":419018,"journal":{"name":"Proceedings of the 51st International Academic Conference, Vienna","volume":"69 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128820001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}