Academic literature on the topic 'Fictitious Business'

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Journal articles on the topic "Fictitious Business"

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Битюкова, Т. А., and Н. В. Макарова. "Signs of fictitious business fragmentation." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 850–53. http://dx.doi.org/10.34925/eip.2022.138.1.168.

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В статье рассматриваются проблемы ухода от налогообложения путем дробления бизнеса. Описаны признаки фиктивности деления бизнеса в России. Рассмотрены признаки аффилированности сторон подтверждающие фиктивность дробления бизнеса. Приведены рекомендации по недопущению налоговых санкций за фиктивность таких операций. Приведена точка зрения государственных контролирующих структур на выявление фактов дробления бизнеса с целью минимизации налогообложения. The article deals with the problems of avoiding taxation by splitting up a business. The signs of fictitious business division in Russia are desc
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Лазебник, Лариса. "CLASSIFICATION OF FICTIVE ACTIVITY OF BUSINESS ENTITIES." Вісник Академії праці, соціальних відносин і туризму, no. 2 (November 7, 2019): 36–46. http://dx.doi.org/10.33287/11203.

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The article is devoted to the study of various forms and types offictitious activities of business entities. Based on the analysis of legislationand existing scientific approaches, the classification of fictitious activitiesof business entities and generalized derived terms for this type of activityare carried out. The results obtained are the basis for a full and adequateassessment of the scale of fictitious business activities in Ukraine.The purpose of the article is to analyze legislative and scientificapproaches to the identification of types and forms of fictitious activity ofeconomic ent
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Pilyukov, Yurii. "Criminal legal characteristic of fictitious business." Aktual’ni problemi pravoznavstva 1, no. 2 (2019): 169–72. http://dx.doi.org/10.35774/app2019.02.169.

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Marcotti, João Vitor de Paiva, Camila de Brito Miranda, and Erinaldo Sanches Nascimento. "PLANNING OF A THERMOCIRCULATORS MANUFACTURER FICTITIOUS COMPANY." Revista Livre de Sustentabilidade e Empreendedorismo 10, no. 2 (2025): 234–53. https://doi.org/10.5281/zenodo.14974847.

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This paper proposes the planning of a fictitious company that manufactures thermocirculators, including a business model and a business plan, brand, and conclusions about its viability. Studies indicate that only 37.6% of companies founded in 2014 survived until 2019, and lack of planning is one of the main reasons that lead to the early closure of companies, making it important to make an adequate business planning. Using the Canvas methodology and the manual proposed by Sebrae, the business model and business plan were prepared, respectively. Based on market research, an initial investment o
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SHAPIRO, V., and A. MOTRIUK. "Status and countermeasures against fictitious entrepreneurship in Ukraine." INFORMATION AND LAW, no. 2(14) (August 19, 2015): 144–51. http://dx.doi.org/10.37750/2616-6798.2015.2(14).272711.

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bout the fictitious enterprise and solution of separate issues of the modern state of legislative base in Ukraine. The article compares the legislation of foreign states in order to define the notion of fictitiousness, determines the problems of legal control of fictitious business and suggests the ways of their solving.
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Ferreras-Garcia, Raquel, Ana Beatriz Hernández-Lara, and Enric Serradell-López. "Entrepreneurial competences in a higher education business plan course." Education + Training 61, no. 7/8 (2019): 850–69. http://dx.doi.org/10.1108/et-04-2018-0090.

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Purpose The purpose of this paper is twofold: first, to study which perceived and attained entrepreneurial competences acquired by students while developing a business plan are rated most highly; and second, to analyse the differences observed in entrepreneurial competences, depending on whether the business plan developed is real or fictitious. Design/methodology/approach To analyse the role played by business plans in perceptions and attainment of competence, data were collected from students enrolled on a final project course of a bachelor’s degree, specifically the Bachelor’s Degree in Bus
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PAGANO, UGO. "Legal persons: the evolution of fictitious species." Journal of Institutional Economics 6, no. 1 (2010): 117–24. http://dx.doi.org/10.1017/s174413740999021x.

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Abstract:Posner considers purposeful organisations. Legal persons are fictitious non-mortal species whose evolution has played a major role in economic development. In what sense can they be said to have a purpose? Thanks to several important mutations, the status of legal persons was transferred from public bodies to business corporations. This evolutionary journey is complementary to the Coasian view, which, moving in the opposite direction, explains the firm as a centralization of market transactions. If the corporation emerged also from a process of decentralization of public attributes, s
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Sokolov, A. A., and V. A. Sokolova. "FICTITIOUS BUSINESS AS A THREAT ECONOMIC SECURITY OF UKRAINE." Juridical scientific and electronic journal, no. 10 (2024): 404–8. https://doi.org/10.32782/2524-0374/2024-10/93.

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Khomenko, Volodymyr. "Peculiarities of detection of criminal activity of fictitious business entities." Entrepreneurship, Economy and Law, no. 10 (2020): 252. http://dx.doi.org/10.32849/2663-5313/2020.10.43.

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Gibson, Kevin. "Fictitious persons and real responsibilities." Journal of Business Ethics 14, no. 9 (1995): 761–67. http://dx.doi.org/10.1007/bf00872329.

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Dissertations / Theses on the topic "Fictitious Business"

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Lin, Chi-Kug, and 林紀孔. "Innovation business model of fictitious travel agency." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/19250715436605107977.

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碩士<br>中華大學<br>科技管理學系(所)<br>97<br>The financial crisis of 2007–2009 has been impacted on many aspects of business and caused crisis in travel industry. However there are many travel operators manage this crisis and create high revenue dramatically, especially operators those who focus on domestic traveling for Taiwanese or foreigners. The keys of success can be concluded as finding a market niche and segmentation, creating characteristic and establishing the innovation the business model. Therefore, if the travel agency wants to make the characteristic among their competitors, they have to make
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Barbosa, Carlota Coutinho. "Balance Sheet Fictitious Cash Holdings: an Exploratory Study for Portuguese Micro Companies." Master's thesis, 2020. https://hdl.handle.net/10216/133061.

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Barbosa, Carlota Coutinho. "Balance Sheet Fictitious Cash Holdings: an Exploratory Study for Portuguese Micro Companies." Dissertação, 2020. https://hdl.handle.net/10216/133061.

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Yu, Kai-min, and 尤開民. "A study on the criminal responsibility of business tax evasion –focusing on fictitious company." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/48259616686663223968.

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碩士<br>雲林科技大學<br>科技法律研究所<br>98<br>Value-added and Non-value-added Business Tax is an important tax in our country. Business Tax has kept the existence of the community around us. As long as there is business that is the occurrence of Business tax. As long as consumption that is the burden of this tax. In Business Tax evasion and avoidance, the most serious problem is the fictitious companies. Without the tax, the state would not wok. Tax is a constitutional obligation of national. Therefore, in order to pursue the equity in taxation, if there is the tax provision, we should pay taxes. This is a
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LIN, WUN-JYUN, and 林玟君. "A study on the penalty about obtaining fraudulent purchase invoice of the fictitious company in Value-added Business Tax Act." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/43473514201318143360.

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Books on the topic "Fictitious Business"

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Liu, Wenzhong. Zhi shi zi ben xu ni ban gong: KNOWLEDGE CAPITAL FICTITIOUS BUSINESS. Min zhu yu jian she chu ban she, 2000.

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Bruno, Anthony. Bad business. Delacorte Press, 1991.

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Iain, MacRury, and Calcutt Andrew, eds. London after recession: A fictitious capital? Ashgate, 2012.

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Heald, Tim. Business unusual. Pan Books, 1991.

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B, Parker Robert. Bad business. Thorndike Press, 2004.

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B, Parker Robert. Bad business. Berkeley Books, 2005.

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Upfield, Arthur William. Mr Jelly's business. Bolinda Press, 1998.

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ill, Silvani James, and Walt Disney Pictures, eds. Fozzie's funny business. Little, Brown, 2013.

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Warner, Gertrude Chandler. Benny goes into business. Albert Whitman & Co., 1999.

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Baltazar, Art. Monkey business. Capstone Stone Arch Books, 2012.

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Book chapters on the topic "Fictitious Business"

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"Ticket Sales Inc.: A Fictitious Business Case." In Business Intelligence Applied. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203735.app1.

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"An Applied Mathematical Model for Business Transformation and Enterprise Architecture." In Using Applied Mathematical Models for Business Transformation. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1009-4.ch014.

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This chapter is supported mainly by an adapted fictitious case from the insurance domain. The uniqueness and market lead of the authors' proposed HMM promotes a holistic cohesive enterprise architecture, design, and implementation model that supports complex projects integrations using a targeted PoC, in this case the EAP4PoC. The adaptable management system (aMS), which is described in a separate chapter, and decision-making system (DMS) are used in day-to-day business, architecture, and technology problem-solving activities. In this chapter, the proposed solutions are supported by a real-lif
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"An Applied Mathematical Model for Business Transformation and Enterprise Architecture." In Using Applied Mathematical Models for Business Transformation. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1009-4.ch015.

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The RMSPoC supports business transformation projects (BTP) and enterprise architecture projects (EAP) (or simply projects). This chapter is supported mainly by an adapted fictitious case from the insurance domain. The uniqueness and market lead of the authors' proposed HMM promotes a holistic cohesive enterprise architecture and implementation model that supports complex projects integrations using PoC, in this case the RMSPoC. The intelligent resources management system (RMS), which is described in a separate chapter, and decision-making system (DMS) are used in day-to-day business and techno
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Lee, Ted E., Robert Otondo, Bonn-Oh Kim, Pattarawan Prasarnphanich, and Ernest L. Nichols Jr. "Data Mining for Business Process Reengineering." In ERP & Data Warehousing in Organizations. IGI Global, 2003. http://dx.doi.org/10.4018/978-1-93177-749-0.ch009.

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Transitioning from a mining to meaning perspective in organization data mining can be a crucial step in the successful application of data mining technologies. The purpose of this paper is to examine more fully the implications of that shift. The use of data mining technology was part of our cycle time study of the Poplar County Criminal Justice System (a fictitious name). In this paper we will report on the use of data mining in the Poplar County Criminal Justice System (PCCJS) study in an attempt to speed up their case handling processes. Marketing and finance researchers are more involved w
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Leigh, Jacqueline, Matthew Lamont, and Grant Cairncross. "Leadership styles in event management, a critical reflection case study." In Cases For Event Management and Event Tourism. Goodfellow Publishers, 2023. http://dx.doi.org/10.23912/978-1-915097-34-7-5406.

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Event managers lead diverse workforces within timebound, service-oriented settings. These conditions create challenges for event managers in delivering effective leadership. Drawing upon critical reflection as a pedagogical tool, this case study follows the reflective journey of ‘Aria,’ owner of a fictitious event management business called South-East Events. Following a critical service quality incident, Aria felt compelled to reconsider her own leadership approach and the impact she has on her event staff. The case study traces Aria’s journey of learning about leadership theory along with he
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Silva, Marco Antonio Batista da, Priscila Rezende da Costa, and Cláudia Terezinha Kniess. "Alignment of Organizational Competence for Sustainability With Dimensions of the Triple Bottom Line." In Mapping, Managing, and Crafting Sustainable Business Strategies for the Circular Economy. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9885-5.ch005.

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This chapter aims to describe how the alignment of organizational competencies with the dimensions of the triple bottom line (TBL) in companies of the Brazilian chemical sector are integrated in the business strategy. This study used a methodological approach to qualitative research, the multiple case study strategy, covering three major producing companies in the Brazilian chemical industry: Braskem, Solvay, and Beta (fictitious name). As regards the scale interactions of organizational competence between the environmental pillars, economic, and social TBL, the analysis was done taking as a b
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Salama, Mohamed, and Ed Capaldi. "Sustainable Change Management." In Principles of Sustainable Project Management. Goodfellow Publishers, 2018. http://dx.doi.org/10.23912/9781911396857-3958.

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Get ready! Buckle up! This chapter is very different from the previous chapters and even the following chapters, in this textbook. It is about change, so it leads by example! A change in the writing style, the structure and the approach. Our approach in this chapter, deviates from the standard academic writing style to a more practical, hands-on, case study-based approach. Most of the content reflects on the first author’s vast experience; guiding businesses to cope with the challenges amid the volatile, uncertain, complex and ambiguous (VUCA) economic environment. The main body of the chapter
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Cohen, Edward E. "Fiction." In Roman Inequality. Oxford University PressNew York, 2023. http://dx.doi.org/10.1093/oso/9780197687345.003.0003.

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Abstract Through the peculium (a fund that a slave held for use in his or her own commercial pursuits), some skilled Roman slaves were able to accumulate assets that even the law implicitly recognized as effectively their own, and were able to continue to hold these assets as they emerged after manumission as free and affluent business persons. This is an element of economic reality that Roman law, as a consequence of the existential centrality of its doctrinal commitment to the legal nullity of slaves, could not explicitly embrace. But because of the importance to the Roman economy of servile
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Voloshyna, Oksana. "METHODS OF BANKRUPTCY PREDICTION AT THE ENTERPRISES UNDER CONDITIONS OF QUARANTINE RESTRICTIONS DUE TO THE COVID-19 PANDEMIC." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-3.

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The problem of bankruptcy prevention is growing in importance under conditions of the decline of economic growth and quarantine restrictions caused by the COVID-19 pandemic, which has significantly affected the domestic economy. In the second reading, the Ukrainian Parliament adopted amendments to the Code of Ukraine on the Bankruptcy Procedure, which banned moratorium on bankruptcy initiation by the creditors. Thus, there was approved “Draft Law on Amendments to Certain Legislative Acts to Regulate Certain Issues of Bankruptcy Procedures for the Period of Implementation of the Measures Aimed
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Conference papers on the topic "Fictitious Business"

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Liang, Chih-Chin, and Sha-Chin Wang. "Notice of Retraction: Characteristics analysis of fictitious companies in Taiwan." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5887047.

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Peng, Han. "Notice of Retraction: The analysis of the formation mechanism of the financial risk specificity arisen from operating fictitious capital in financial holding groups." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5886958.

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