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Journal articles on the topic 'Fictitious Business'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

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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3

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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5

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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9

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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10

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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11

Pilyukov, Yurii. "Fictitious business in Ukraine. The concept, connection with other economic crimes." Aktual’ni problemi pravoznavstva 1, no. 1 (2019): 140–44. http://dx.doi.org/10.35774/app2019.01.140.

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12

Sipior, Janice. "Deepfake at Star Isle Real Estate Group." Communication of the Association for Information Systems 55 (2024): 327–35. http://dx.doi.org/10.17705/1cais.05513.

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This paper is a teaching case based on a fictitious company inspired by the actual experiences of employees working at a UK-based engineering group intended for use in information systems or business courses at the undergraduate or graduate level. In this teaching case, students are introduced to Star Isle Real Estate Group, Inc. (“Star Isle”), a fictitious American real estate investment, development, and management company developing a planned community named Spiral Galaxy with smart city features. The teaching case provides the opportunity for students to explore real-time video deepfakes.

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13

Sukrianto and Fibriyanti S. Lakoro. "ANALISIS KINERJA AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN KREDIT FIKTIF PADA KOPERASI SIMPAN PINJAM (KSP) ARTA NIAGA MAKASSAR." Jurnal Ekonomi Bisnis dan Akuntansi 2, no. 1 (2022): 6–14. http://dx.doi.org/10.55606/jebaku.v2i1.100.

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The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data ana

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Saniyah, Alfa, and M. Lathoif Ghozali. "Implementation of the DSN-MUI Fatwa on Product Testimonials from Istihsan Perspective." EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam 10, no. 2 (2023): 223–32. http://dx.doi.org/10.54956/eksyar.v10i2.474.

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Today, product advertising remains a marketing strategy for both large and small businesses. In addition, testimonials or statements of satisfaction from consumers are supporting factors for new consumers to trigger purchases to be made by consumers. Fictitious testimonials are an easy step new business people use to get consumers quickly. This study aims to determine how the DSN-MUI fatwa is viewed as a legal basis and how istihsan views the problem. The research method used is library research. Primary data uses DSN-MUI fatwa, and secondary data comes from books, journal articles indexed Sin

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GORSHKOV, Semen A. "Assessing the capitalization of oil and gas companies." Financial Analytics: Science and Experience 14, no. 2 (2021): 141–55. http://dx.doi.org/10.24891/fa.14.2.141.

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Subject. The article considers the capitalization of oil and gas companies. Objectives. The purpose is to research and evaluate the capitalization of the said companies. Methods. The study rests on general scientific methods of analysis. Results. The paper formulates the concept of capitalization as the most important result of the economic efficiency of production, investment attractiveness, and prospects for the development of corporation's business. It shows that the efficiency of using available resources is a crucial factor for capitalization. It considers the opportunities to single out

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Klamm, Bonnie K., and Marcia L. Weidenmier. "Linking Business Processes and Transaction Cycles." Journal of Information Systems 18, no. 2 (2004): 113–25. http://dx.doi.org/10.2308/jis.2004.18.2.113.

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Information technology enables companies to move from functional-managed, cycle-based organizations to process-managed organizations. Despite this change, business classes continue to be organized along functional lines and do not provide an overall, integrating framework (Walker and Ainsworth 2001). As a result, students may not understand business processes and the relationship between business processes and accounting transaction cycles. This paper presents a tutorial for a fictitious pizza delivery company to help students understand business processes and link them with accounting transac

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17

Shore, Ted, Armen Tashchian, and William R. Forrester. "Effects Of Peer Ratings On Supervisor Ratings Of Job Performance." Journal of Business & Economics Research (JBER) 13, no. 1 (2015): 57. http://dx.doi.org/10.19030/jber.v13i1.9080.

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The influence of peer rating information on supervisor performance ratings was investigated using a 2 x 2 x 2 crossed factorial experimental design. Participants were undergraduate business students who assumed the role of supervisor and evaluated a fictitious subordinate whose performance was either good or poor. Participants were given fictitious information about peer ratings (high or low) from either one or three co-workers. As expected, peer rating information resulted in inflated performance ratings for poor performers and deflated ratings for good performers. No differences in performan

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18

Goldberg, Steven D. "Noren Discount Stores: Death of a Family Business." Family Business Review 10, no. 1 (1997): 69–93. http://dx.doi.org/10.1111/j.1741-6248.1997.00069.x.

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This case is about a family-owned discount store chain that was unable to survive much beyond its founder. It tells the story of a first-generation American family and its struggle to grow and prosper in a family business during the early 1900s. The case takes the reader through the business' growth, maturity, decline, and, ultimately, its demise in 1991, which was brought about by issues such as organizational structure, the role of family in the family business, lack of succession planning, and myopic strategic planning. The author uses fictitious names, dates, and places to protect the surv

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McCannon, Bryan C. "Coordination between a sophisticated and fictitious player." Journal of Economics 102, no. 3 (2010): 263–73. http://dx.doi.org/10.1007/s00712-010-0176-6.

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20

Aditya Singh, Sangeeta Vhatkar, Rishabh Ratnesh Singh, Rishabh Rajavardhan Singh,. "Comparative Analysis of Fake Product Identification System Using Blockchain Technology." Journal of Electrical Systems 20, no. 4s (2024): 470–77. http://dx.doi.org/10.52783/jes.2058.

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Fictitious products have emerged as a substantial challenge in the manufacturing sector, inflicting adverse consequences on a company's financial health, reputation, and overall prosperity. Thankfully, blockchain technology provides an effective remedy for discerning fake items and verifying the legitimacy of authentic ones, all within a decentralized and widely distributed digital ledger. Quick Response (QR) codes serve as pivotal tools in the fight against fictitious goods, as each product is now furnished with a QR code that acts as a direct bridge to the blockchain system, essentially best

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21

Weirich, Thomas R., and Natalie Tatiana Churyk. "AIM Corporation: A Business Fraud Case Study." Journal of Forensic Accounting Research 3, no. 1 (2018): A37—A51. http://dx.doi.org/10.2308/jfar-52124.

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ABSTRACT The Association of Certified Fraud Examiners (2016) indicates that asset misappropriation is the most common form of occupational fraud. Based upon a real company, this case contains six frauds: collusions, commissions, fictitious sales, rebates, refunds, and write-offs. It also includes several asset misappropriation (e.g., theft of cash, misuse of inventory, and fraudulent reimbursement) schemes. Furthermore, four of the six frauds are not found in other published case studies. The case seeks to enhance learning by having students (1) examine multiple fraudulent schemes within a sin

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22

Pellešová, Pavlína, and Krystyna Heinz. "Business plan development in an international project aimed at creating a fictitious hotel." Studia Periegetica 39, no. 3 (2022): 121–39. http://dx.doi.org/10.5604/01.3001.0016.1058.

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The article describes the process of developing a business plan for a fictitious hotel as part of a simulation exercise involving five partners participating in an international project. It describes the project goals, its structure, tasks, and the achievements of the project participants. The starting point for the development of a business plan by each team were theoretical aspects that need to be considered in the process. Based on them, the participants designed their hotels under the guidance and mentorship of the project’s researchers. The project outputs in the form of proposals to crea

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23

Dymchykov, M. O., and M. Sira. "The use of fictitious business entities as a way to legalize (launder) the proceeds of crime: the main causes, consequences and ways to fight." Legal horizons, no. 23 (2020): 62–67. http://dx.doi.org/10.21272/legalhorizons.2020.i23.p62.

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The article considers one of the most common ways of legalizing (laundering) the proceeds of crime – the use of fictitious economic entities. Here is given the current state of the economy in Ukraine, the problem of the spread of this phenomenon in the context of the shadow economy was studied, the features and characteristics of enterprises that are classified as fictitious were specified, and ways were identified and proposed to reduce the level of money laundering (legalization). In the process of the study, examples of domestic judicial practice were given, which can confirm the presence o

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W. Hermawan, Anis. "IMPROVING TAX COMPLIANCE OF THE CONSTRUCTION SECTOR IN INDONESIA: A JURIDICAL PERSPECTIVE." Scientia Business Law Review (SBLR) 1, no. 2 (2022): 1–14. http://dx.doi.org/10.56282/sblr.v1i2.89.

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Data in the form of summary statistics of construction companies, the number of individual construction businesses, the occurrence of fictitious subcontractors and/or borrow-to-use companies, and other potential frauds that can occur in the construction services sector can create tax potentials that can have a double effect on tax revenue in Indonesia. Based on normative juridical studies, two main conclusions are drawn. First, the tax regulation in the construction services business sector has not yet synergized the KUP Law, the Income Tax Law, the VAT Law, and the Construction Services Law.

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Johan, Suwinto. "METAVERSE AND ITS IMPLICATION IN LAW AND BUSINESS." Jurnal Hukum Progresif 10, no. 2 (2022): 153–66. http://dx.doi.org/10.14710/jhp.10.2.153-166.

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We hear that the future world is the world of the Metaverse. Metaverse is a virtual space created by digital versions of various aspects of life. This study aims to examine the function of law in the metaverse world. This study uses a normative juridical method. This study concludes that the metaverse world still requires the implementation of different laws. The current laws and regulations need to make implementation adjustments in the metaverse world. The change from the real world to the virtual world is like how communication in the real world becomes digital communication that we are exp

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Shore, Ted H., and Armen Tashchian. "Effects of Feedback Accountability and Self-Rating Information on Employee Appraisals: A Replication and Extension." Psychological Reports 100, no. 3_suppl (2007): 1091–100. http://dx.doi.org/10.2466/pr0.100.4.1091-1100.

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The influence of feedback accountability and self-rating information on employee performance appraisals was examined. Undergraduate business student participants assumed the role of “supervisor” and evaluated a fictitious “subordinate” whose performance on a clerical task was either moderately poor or very good. Participants were either given fictitious self-rating information, or no self-rating information, and were told they were expected to provide performance feedback to their ratee, or there was no feedback expectation. As expected, in Study 1 both self-rating information and expected fee

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Hubanova, I. "CONDUCTING FINANCIAL AND ECONOMIC EXAMINATIONS RELATED TO BANK FAILURE." Theory and Practice of Forensic Science and Criminalistics 19, no. 1 (2019): 379–88. http://dx.doi.org/10.32353/khrife.1.2019.29.

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According to experience of the banking system existence of Ukraine it is obvious that every year an increasing number of banks are negatively affected by the financial crisis, which is the result of a wave of liquidation and bankruptcy of banking institutions. Recently, a large number of requests have been sent to forensic institutions for conducting forensic economic examinations on the issues of a comprehensive analysis of the financial and economic activities of banks as well as on establishing features of concealing bankruptcy, fictitious bankruptcy or leading to bankruptcy. This is

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Moh Aditya Adjara, Mutia Cherawaty Thalib, and Dolot Alhasni Bakung. "Tindakan Hukum Yang Di Lakukan Oleh Pelaku Usaha Terkait Kerugian Yang Di Akibatkan Oleh Orderan Fiktif." Politika Progresif : Jurnal Hukum, Politik dan Humaniora 1, no. 2 (2024): 01–13. https://doi.org/10.62383/progres.v1i2.131.

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The purpose of this study leads to legal action that can be done by business actors related to losses caused by fictitious orders and legal protection against business actors in online buying and selling transactions Cash on Delivery (COD) payment methods. This type of research is a juridical normative research that leads to legal norms, legal principles and using the statute approach (legislation) and supported by the fact approach (the Fact Approach) and conceptual approach (concept approach). The results of the study that the form of legal protection against business actors who are harmed b

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Alderson, Michael J., Brian L. Betker, and Joseph T. Halford. "Fictitious dividend cuts in the CRSP data." Journal of Corporate Finance 71 (December 2021): 102103. http://dx.doi.org/10.1016/j.jcorpfin.2021.102103.

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30

SEALE, DARRYL A., and JOHN E. BURNETT. "SOLVING LARGE GAMES WITH SIMULATED FICTITIOUS PLAY." International Game Theory Review 08, no. 03 (2006): 437–67. http://dx.doi.org/10.1142/s0219198906001016.

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A computational procedure, Simulated Fictitious Play (SFP), is introduced to approximate equilibrium solutions for n-person, non-cooperative games with large strategy spaces. A variant of the iterative solution process fictitious play (FP), SFP is first demonstrated on several small n-person games with known solutions. In each case, SFP solutions are compared to those obtained through analytical methods. Sensitivity analyses are presented that examine the effects of iterations (repetitions of the stage game) and number of sample outcomes generated within each iteration on measures of convergen

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Ines, Silva, Ferreira Silvia, Pereira Adalmiro, and Teixeira Tania. "Budget and Strategic Plan – Human Resources (BioEnergia Portugal)." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 08, no. 01 (2025): 193–201. https://doi.org/10.5281/zenodo.14684926.

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This paper aims to outline the business plan of the fictitious company, created for the study in question, BioEnergia Portugal. This company specializes in the production and marketing of sustainable energy solutions. Founded with the mission of promoting the energy transition in Portugal, BioEnergia Portugal focuses on innovation and sustainability as pillars for its development and growth in the energy market.

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32

Jones, Joanne C. "Zoom Snowboards Incorporated: Understanding the Impact of Management Decisions on the Audit Plan." Issues in Accounting Education 27, no. 4 (2012): 1193–213. http://dx.doi.org/10.2308/iace-50206.

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ABSTRACT Zoom Snowboards Incorporated is a fictitious Canadian private company in the snowboard industry. While the company is fictitious, many of the facts are adopted from actual snowboard companies. The overall goal of this case is to give the students an opportunity to develop their ability to perform a rigorous analysis of an assurance case with multiple issues. Students assume the role of audit senior and are asked to prepare an audit planning memo for the partner. In order to perform a rigorous analysis, students will need to consider the broader issues related to business strategy, ris

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Klinge, Tobias J. "Cédric Durand, Fictitious capital: How finance is appropriating our future." Competition & Change 23, no. 3 (2018): 329–33. http://dx.doi.org/10.1177/1024529418821856.

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34

Catanach, Anthony H., David B. Croll, and Robert L. Grinaker. "Teaching Intermediate Financial Accounting Using a Business Activity Model." Issues in Accounting Education 15, no. 4 (2000): 583–603. http://dx.doi.org/10.2308/iace.2000.15.4.583.

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This paper describes a creative approach to the instruction of intermediate financial accounting that relies primarily on a business activity model (BAM). Initially funded by an Accounting Education Change Commission (AECC) grant, this curriculum revision is designed to (1) motivate students for their chosen profession, (2) promote their technical competency, and (3) develop in them an expanded set of educational objectives including critical-thinking, communication, and research skills. The BAM emphasizes financial disclosure and technical research as well as those topics commonly found in “t

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Adriyanto, Lakoro, Tohopi Rustam, Tahir Arifin, Kamuli Sukarman, and Noho Nani Yacob. "Factors Affecting The Supervision System Business Licensing Policy in Gorontalo Province." International Journal of Current Science Research and Review 08, no. 05 (2025): 2415–24. https://doi.org/10.5281/zenodo.15495752.

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Abstract : This study aims to analyze the factors that influence the business licensing policy supervision system in Gorontalo Province, especially after the implementation of the Online Single Submission (OSS) system. A qualitative approach is used through interviews, observations, and documentation studies. The findings show that although OSS improves the ease of doing business, there are weaknesses in supervision, such as fictitious businesses, ignoring technical requirements, and lack of commitment from business actors to the environment. Intervention of power and weak coordination between

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Oreshkin, M. "On the Dynamics of the Development of Entrepreneurial Activity in the Russian Federation at the Present Stage." Scientific Research and Development. Economics of the Firm 12, no. 1 (2023): 63–69. http://dx.doi.org/10.12737/2306-627x-2023-12-1-63-69.

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The article is devoted to the dynamics of the development of entrepreneurial activity in the Russian Federation for the period from 2019 to 2022 years. Special attention is paid to the correlation of social and political factors with business activity. The analysis is based on the data of the Federal tax service on the number of created and closed legal entities. In particular, the dynamics of various types of closure of legal entities is considered in detail. The author revealed that the changes in the dynamics of business development over the selected period are most associated with the init

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Ansari, Ichsan. "PENYIDIKAN TINDAK PIDANA PERBANKAN DALAM BENTUK KREDIT FIKTIF PADA BANK PERKREDITAN RAKYAT (BPR) MITRA DANAGUNG (Studi Pada Satreskrim Polres Pesisir Selatan)." UNES Law Review 4, no. 2 (2022): 247–67. http://dx.doi.org/10.31933/unesrev.v4i2.234.

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Article 49 of Law no. 10 of 1998 concerning Banking has explicitly regulated criminal acts related to bank business. However, there are still many parties who commit criminal acts in the banking sector, one of which is fictitious credit. Like the fictitious credit that happened to the Rural Bank (BPR) Mitra Danagung, which was carried out by the Director of Bank Mitra Danagung himself, in the period from 2011 to 2012. The formulation of the problems studied in this thesis are: First, how is the investigation of banking crimes in the form of fictitious loans at BPR Mitra Danagung Bank? Second,

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Deming, David J., Noam Yuchtman, Amira Abulafi, Claudia Goldin, and Lawrence F. Katz. "The Value of Postsecondary Credentials in the Labor Market: An Experimental Study." American Economic Review 106, no. 3 (2016): 778–806. http://dx.doi.org/10.1257/aer.20141757.

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We study employers' perceptions of the value of postsecondary degrees using a field experiment. We randomly assign the sector and selectivity of institutions to fictitious resumes and apply to real vacancy postings for business and health jobs on a large online job board. We find that a business bachelor's degree from a for-profit online institution is 22 percent less likely to receive a callback than one from a nonselective public institution. In applications to health jobs, we find that for-profit credentials receive fewer callbacks unless the job requires an external quality indicator such

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van Eeden, Adrian Mark. "All of the people, all of the time: click on the link to join the meeting." Emerald Emerging Markets Case Studies 10, no. 3 (2020): 1–14. http://dx.doi.org/10.1108/eemcs-06-2020-0239.

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Learning outcomes Students should be able to use the case study in debate apply theories relating to the subjects specified. Case overview/synopsis The case is based on a fictitious South African company going through emergency response conditions analogous with what many businesses are encountering during the COVID crisis. The protagonist is struggling with structural challenges imposed on the business by unpredictable and uncontrollable external pressures and needs to make transformative decisions which might impact the culture, organisational design and digitisation of the business. Complex

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Ballou, Brian, and Jennifer M. Mueller. "Helecom Communications: Considering Fraud Risk on an Engagement before and after Analyzing a Key Business Process." Issues in Accounting Education 20, no. 1 (2005): 99–118. http://dx.doi.org/10.2308/iace.2005.20.1.99.

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Helecom Communications is a fictitious public company in the cable industry, founded by its current Chairman and CEO, Jefferson Means. For this case, students assume the role of an entry-level accountant in an international accounting firm that has just acquired this client. Students are provided with background information on the company and its environment in Part I of the case and provided with information related to a critical business process, subscriber management, in Part II of the case. This case involves audit planning, considering fraud risk of an organization in a competitive, regul

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Wai Ching Poon and Gareth D. Leeves. "Gender Discrimination in the Absence of Discrimination Laws: Evidence from Malaysia." International Journal of Business and Society 23, no. 2 (2022): 1025–41. http://dx.doi.org/10.33736/ijbs.4856.2022.

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This study aims to estimate gender discrimination in the labour market by using fictitious job applicants, carrying gender identifiable names at the top of the curriculum vitae. Fictitious job applications were sent to genuine vacancies in Malaysia. An audit experiment was conducted on new graduate employment in a labour market with no legislation against discrimination. We recorded if there was a significant difference in call-back interview rates. We estimated the extra amount of applications females would need to make to obtain the same number of interview calls as males. Results show a fem

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Kuzminska, Olha, and Maxym Oliynyk. "Organizational provisions of financial monitoring of exchange transactions of business entities in Ukraine." Economy and Entrepreneurship, no. 52 (June 4, 2024): 140–49. https://doi.org/10.33111/ee.2024.52.kuzminskao_oliynykm.

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The article examines the issue of organizational measures to prevent and counteract the use of promissory notes by business entities to legalize illegal income, finance terrorism, and finance the proliferation of weapons of mass destruction. The main directions of using promissory notes in non-transparent schemes related to money laundering have been determined. As a settlement tool for money laundering, promissory notes are used in shady activities to create fictitious debt as a basis for issuing a promissory note. The use of promissory notes as debt money and specific securities in shadow ci

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Nurhayati, Nunik, Giftian Fajri Rustyono, Achmad Miftah Farid, and Rohmad Suryadi. "Legal Certainty of The Positive Fictive Policy In Business Licensing Through The Online Single Submission Risk-Based Approach System In Indonesia." Jurnal Ius Constituendum 10, no. 2 (2025): 224–41. https://doi.org/10.26623/jic.v10i2.12009.

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This study aims to analyze the positive fictitious licensing policy under the Job Creation Law and assess its legal certainty using Gustav Radbruch’s philosophical framework. The background of this research arises from Indonesia’s legal reform agenda to streamline licensing through the OSS-RBA system. However, this reform raises concerns regarding legal certainty and institutional accountability. The urgency of this study lies in the regulatory ambiguity, lack of procedural safeguards, and removal of judicial oversight. Using a normative juridical method with statutory and conceptual approache

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Baker, Diane F. "Teaching Empathy and Ethical Decision Making in Business Schools." Journal of Management Education 41, no. 4 (2017): 575–98. http://dx.doi.org/10.1177/1052562917699028.

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Researchers in behavioral ethics seek to understand how individuals respond to the ethical dilemmas in their lives. In any given situation, multiple social and psychological variables interact to influence ethical decision making. The purpose of this article is to explore how one such variable, empathy, affects the ethical decision-making process and to identify specific instructional strategies that both increase empathy and challenge students to consider the role that empathy plays in their own decisions. Two learning activities are described. The first requires students to recommend median

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Sampytho, Gilang Rizky, Tutik Sulistyowati, and Muhammad Hayat. "Sistem Mafia Aplikasi Online Grab di Era Digitalisasi." Al-Mada: Jurnal Agama, Sosial, dan Budaya 4, no. 1 (2021): 40–63. http://dx.doi.org/10.31538/almada.v4i1.837.

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The development of technology will be followed by the development of crime, one of which is the Grab online application mafia in the form of a fictional restaurant. Humans become objects so it must also be analyzed that the mafia experiences control by technology, it is an important subject when analyzing using the Herbert Mercuse theory. digitization. The research method used is qualitative, with a descriptive type of research. Descriptive is a type of qualitative research that describes problems that exist in society. The technique of determining the subject using purposive sampling. The ana

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Decker, Wayne H., and Sue Greenfeld. "Managing Impressions Of Responsibility For Success Or Failure: Manager-Sex and Observer-Sex Effects." Journal of Applied Business Research (JABR) 5, no. 1 (2011): 78. http://dx.doi.org/10.19030/jabr.v5i1.6380.

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College students responses to fictitious managers statements concerning responsibility for performance were investigated. Male managers were seen as having greater control than females over productivity. While it was generally best to credit others for success and blame oneself for failure, males (but not females) gave subordinate-crediting managers more favorable ratings than superior-creditors. Males seemed to perceive superior-creditors as self-serving, while females were more apt to take statements at face value.

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Firdausy, Muhammad Riyadh, Kamsilaniah Kamsilaniah, and Juliati Juliati. "ANALISIS SOSIO-YURIDIS WANPRESTASI PELAKU USAHA ATAS PERJANJIAN JUAL-BELI BARANG YANG DILAKUKAN MELALUI MEDIA SOSIAL INSTAGRAM." Clavia 22, no. 2 (2024): 178–85. http://dx.doi.org/10.56326/clavia.v22i2.4052.

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Penelitian ini dilakukan untuk mengetahui: Bentuk-bentuk wanprestasi pelaku usaha dan faktor-faktor yang menjadi penyebab pelaku usaha wanprestasi atas perjanjian jual-beli barang yang dilakukan melalui media sosial Instagram. Jenis penelitian adalah penelitian normatif-empiris. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah; dokumentasi, penyebaran angket dan wawancara dengan responden yang terdampak atas wanprestasi pelaku usaha di Instagram dan Pelaku usaha yang beroperasi di Instagram. Berdasarkan hasil penelitian skripsi ini d

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Declercq, Lindee, Keegan Dalal, Megan Piché, Nicholas Burton, and Michael Naraine. "Hey Alexa, Launch Twitch: Using Sport Sponsorship to Drive Business Development." Case Studies in Sport Management 10, no. 1 (2021): 50–53. http://dx.doi.org/10.1123/cssm.2020-0025.

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In this case study, students will explore how sport sponsorship can be used to drive business development. They will follow the fictitious story of Amazon, developing a plan to expand its operations into the Middle East through the eSports platform Twitch. Twitch, a video game livestreaming site has contributed to the rise popularity of eSports. Thanks to its appeal to the youth demographic, it is revealed Twitch offers a unique platform that can give Amazon a competitive advantage. This aligns with the Middle East’s increasing interest in becoming a global sport leader. After further explorin

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Hrynash, Liliya, Ihor Skvorzov, Nazariy Popadynets, et al. "Issues of Concern in Managing the Corporate Innovative Development." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (December 21, 2022): 1990–99. http://dx.doi.org/10.37394/23207.2022.19.178.

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The method of researching the development of an innovative enterprise suggested in the paper shows two possible ways to perform it: firstly, when the Competitiveness Commission regulates the excess profits to avoid ageing of existing businesses, and secondly, when the process takes place without any interference, leading to accumulation of fictitious capital and avoidance of obsolescence. The methods allow calculating the pace of these processes. The method of researching the possible negative consequences of corporate innovative development is suggested. The following two elements are the met

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Boboshko, Diana Yu, and Aleksandr I. Kuzmich. "ANALYSIS OF REGIONAL ASPECTS OF TAX POLICY AS A FACTOR IN SUPPORTING SMALL BUSINESSES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/5, no. 156 (2025): 148–55. https://doi.org/10.36871/ek.up.p.r.2025.03.05.016.

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Tax policy is one of the key factors influencing the entrepreneurial activity of economic entities. The article analyzes regional aspects of tax policy in the context of the implementation of a simplified taxation system and tax administration. The article provides statistics on changes in the number of registered SMEs by regions of the Russian Federation, identifies leading regions and determines significant factors that have had a decisive influence on the growth of the analyzed indicator. Special attention is paid to the process of fictitious business migration and its administration.

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