Desde el primer caso de COVID-19 registrado en Brasil a fines de febrero, América Latina se ha transformado en una de las regiones del mundo más golpeadas por la pandemia del coronavirus, tanto en términos sanitarios como económicos y sociales. A fines de septiembre, se habían registrado alrededor de 9 millones de casos y más de 330.000 muertos por COVID-19. A nivel mundial, la región tenía 5 de los 10 países con el mayor número acumulado de casos por COVID-19 (Brasil, Colombia, Perú, México y Argentina), y 5 de los 10 países con mayor número de fallecidos por millón de habitantes por COVID-19 (Perú, Bolivia, Brasil, Chile y Ecuador).
{"title":"Un ingreso básico de emergencia para América Latina","authors":"S. Cecchini","doi":"10.33960/ac_49.2020","DOIUrl":"https://doi.org/10.33960/ac_49.2020","url":null,"abstract":"Desde el primer caso de COVID-19 registrado en Brasil a fines de febrero, América Latina se ha transformado en una de las regiones del mundo más golpeadas por la pandemia del coronavirus, tanto en términos sanitarios como económicos y sociales. A fines de septiembre, se habían registrado alrededor de 9 millones de casos y más de 330.000 muertos por COVID-19. A nivel mundial, la región tenía 5 de los 10 países con el mayor número acumulado de casos por COVID-19 (Brasil, Colombia, Perú, México y Argentina), y 5 de los 10 países con mayor número de fallecidos por millón de habitantes por COVID-19 (Perú, Bolivia, Brasil, Chile y Ecuador).","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79179139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.35310/ACCRUALS.V4I02.588
Jasinta Mustika Sianipar
Histori Artikel : Tgl. Masuk : 17 Juli 2020 Tgl. Diterima : 16 September 2020 Tersedia Online : 29 September 2020 The existence of this observation is to see the effect of Debt To Equity Ratio, Current Ratio, and Asset Growth on the Devidend Payout Ratio of the consumer goods sector listed on the IDX. This research belongs to a quantitative approach, the type of research used is descriptive quantitative and its nature is based on explanatory explanations. The population is 50 companies and a sample of 19 companies. The data techniques are documentation and source of IDX financial reports. This research was tested with using multiple linear regression. Before testing, data testing will be tested using the classical assumption test. The results obtained in this study indicate that simultaneously the Debt To Equity Ratio, Current Ratio, and Asset Growth have a positive effect on the Dividend Payout Ratio. Partially, Debt To Equity Ratio and Current Ratio have a positive and significant effect on the Dividend Payout Ratio. Meanwhile, Asset Growth has no and insignificant effect on the Dividen Payout Ratio. so every increase / decrease in Current Ratio, and Debt to Equity Ratio has an effect on the Devidend Payout Ratio.
{"title":"THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD","authors":"Jasinta Mustika Sianipar","doi":"10.35310/ACCRUALS.V4I02.588","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.588","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 17 Juli 2020 Tgl. Diterima : 16 September 2020 Tersedia Online : 29 September 2020 The existence of this observation is to see the effect of Debt To Equity Ratio, Current Ratio, and Asset Growth on the Devidend Payout Ratio of the consumer goods sector listed on the IDX. This research belongs to a quantitative approach, the type of research used is descriptive quantitative and its nature is based on explanatory explanations. The population is 50 companies and a sample of 19 companies. The data techniques are documentation and source of IDX financial reports. This research was tested with using multiple linear regression. Before testing, data testing will be tested using the classical assumption test. The results obtained in this study indicate that simultaneously the Debt To Equity Ratio, Current Ratio, and Asset Growth have a positive effect on the Dividend Payout Ratio. Partially, Debt To Equity Ratio and Current Ratio have a positive and significant effect on the Dividend Payout Ratio. Meanwhile, Asset Growth has no and insignificant effect on the Dividen Payout Ratio. so every increase / decrease in Current Ratio, and Debt to Equity Ratio has an effect on the Devidend Payout Ratio.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"1 1","pages":"175-184"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90293452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.35310/ACCRUALS.V4I02.593
N. Fatimah
This study aims to analyze the effect of Profitability, Liquidity, and Capital Structure on Dividend Payout Ratio in Index LQ45 Companies Listed on the Indonesia Stock Exchange Period 2014-2018. The research method used by researches is descriptive verification by sampling using a purposive sampling technique. The data used in this study in this study are secondary data with the anaysis used is the classic assumption test, multiple linear regression analysis, coefficient test, t-test, and F-test. This study uses SPSS software program version 20. The result of the data after analysis show that partially, Profitability doesn’t have a significant negtive effect on Dividend Payout Ratio, Liquidity and Capital Structure significantly positive effect on Dividend Payout Ratio. While simultaneously Profitability, Liquidity and Capital Structure significantly influence the Dividend Payout Ratio.
{"title":"THE EFFECT OF PROFITABILTY, LIQUIDITY, AND CAPITAL STRUCTURE ON DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON INDEX LQ45 COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2018)","authors":"N. Fatimah","doi":"10.35310/ACCRUALS.V4I02.593","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.593","url":null,"abstract":"This study aims to analyze the effect of Profitability, Liquidity, and Capital Structure on Dividend Payout Ratio in Index LQ45 Companies Listed on the Indonesia Stock Exchange Period 2014-2018. The research method used by researches is descriptive verification by sampling using a purposive sampling technique. The data used in this study in this study are secondary data with the anaysis used is the classic assumption test, multiple linear regression analysis, coefficient test, t-test, and F-test. This study uses SPSS software program version 20. The result of the data after analysis show that partially, Profitability doesn’t have a significant negtive effect on Dividend Payout Ratio, Liquidity and Capital Structure significantly positive effect on Dividend Payout Ratio. While simultaneously Profitability, Liquidity and Capital Structure significantly influence the Dividend Payout Ratio.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"180 1","pages":"199-206"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86526732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.35310/ACCRUALS.V4I02.614
Icih Icih, Lintang Riyunti
Histori Artikel : Tgl. Masuk : 01 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 Sistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan. Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0. Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang.
{"title":"INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT","authors":"Icih Icih, Lintang Riyunti","doi":"10.35310/ACCRUALS.V4I02.614","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.614","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 01 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 Sistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan. Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0. Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"27 1","pages":"230-243"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90574938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.35310/ACCRUALS.V4I02.580
I. R. Bawono, R. Mustofa, Medika Danang Indanto
Histori Artikel : Tgl. Masuk : 03 Juni 2020 Tgl. Diterima : 02 September 2020 Tersedia Online : 29 September 2020 This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service. This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.
{"title":"THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION","authors":"I. R. Bawono, R. Mustofa, Medika Danang Indanto","doi":"10.35310/ACCRUALS.V4I02.580","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.580","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 03 Juni 2020 Tgl. Diterima : 02 September 2020 Tersedia Online : 29 September 2020 This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service. This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"22 1","pages":"135-148"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84590442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.35310/ACCRUALS.V4I02.601
Ahmad Zakie Mubarrok, Almer Reyhan Islam
Histori Artikel : Tgl. Masuk : 07 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect.
{"title":"THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING","authors":"Ahmad Zakie Mubarrok, Almer Reyhan Islam","doi":"10.35310/ACCRUALS.V4I02.601","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.601","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 07 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"48 1","pages":"185-198"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80608527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Los países europeos han sido tradicionalmente socios preferentes de Chile, y Europa ha sido el destino principal de las exportaciones chilenas. En la década de los años ochenta, el 40% de las exportaciones chilenas se dirigían a la Unión Europea (UE), pero con la apertura comercial de los años noventa, Chile diversificó sus mercados firmando acuerdos con varios países, lo que supuso una disminución de sus exportaciones hacia la UE del 26%. No obstante, la UE siguió siendo el principal destino, lo que demostraba que la relación comercial estaba consolidada (Meller y Sáenz, 1995: 17).
{"title":"Quince años del Acuerdo de Asociación UE-Chile: Hacia una modernización necesaria","authors":"Beatriz Hernández","doi":"10.33960/AC_48.2020","DOIUrl":"https://doi.org/10.33960/AC_48.2020","url":null,"abstract":"Los países europeos han sido tradicionalmente socios preferentes de Chile, y Europa ha sido el destino principal de las exportaciones chilenas. En la década de los años ochenta, el 40% de las exportaciones chilenas se dirigían a la Unión Europea (UE), pero con la apertura comercial de los años noventa, Chile diversificó sus mercados firmando acuerdos con varios países, lo que supuso una disminución de sus exportaciones hacia la UE del 26%. No obstante, la UE siguió siendo el principal destino, lo que demostraba que la relación comercial estaba consolidada (Meller y Sáenz, 1995: 17).","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86714984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Presentation number 1 of volume 15 (1st half of 2020) "Institutional integrity systems in public administrations". The aim is to take into account the aspects of two integrity systems in the non-public sector (corruption, integrity policies, corruption prevention models and enforcement systems), together with other more technical aspects overtaken by risk management.
{"title":"Presentación número 1 do volume 15 (1o semestre de 2020)","authors":"I. Álvarez","doi":"10.36402/ac.v1i15.4599","DOIUrl":"https://doi.org/10.36402/ac.v1i15.4599","url":null,"abstract":"Presentation number 1 of volume 15 (1st half of 2020) \"Institutional integrity systems in public administrations\". The aim is to take into account the aspects of two integrity systems in the non-public sector (corruption, integrity policies, corruption prevention models and enforcement systems), together with other more technical aspects overtaken by risk management.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"241 1","pages":"11-16"},"PeriodicalIF":0.0,"publicationDate":"2020-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74964479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The fight against corruption is one of the most critical issues of the Italian administration. Traditionally, a repressive approach has been preferred, which has focused on toughening criminal sanctions. Only recently, based on the legal experiences of other countries, has there been a shift towards prevention. From this point of view, corruption is an endogenous risk for the administration that must be addressed through the planning of organisational measures. Although good results have been achieved, there are still many critical issues.
{"title":"La Orientación del ordenamiento italiano en materia de prevención de la corrupción","authors":"Giovanni Gallone","doi":"10.36402/ac.v1i15.4333","DOIUrl":"https://doi.org/10.36402/ac.v1i15.4333","url":null,"abstract":"The fight against corruption is one of the most critical issues of the Italian administration. Traditionally, a repressive approach has been preferred, which has focused on toughening criminal sanctions. Only recently, based on the legal experiences of other countries, has there been a shift towards prevention. From this point of view, corruption is an endogenous risk for the administration that must be addressed through the planning of organisational measures. Although good results have been achieved, there are still many critical issues.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"75 1","pages":"165-176"},"PeriodicalIF":0.0,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77402376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The United Nations Convention against Corruption (2003) imposes on the signatory states the duty to establish and promote effective practices to prevent corruption. Without prejudice to this mandate, the fight against corruption and any type of practice that may divert public institutions from their ultimate objective, which is to respond to the public purpose. The reader will find an explanation of the prevention of corruption of risk management; a proposal from the Anti-Fraud Office of Catalonia for those institutions to guarantee its integrity and to promote the confidence of public service. He will also find the explanation of the phases of the integrity risk management methodology, as well as an action proposal on a risk: conflicts of interest.
{"title":"La prevención de la corrupción desde la gestión de los riesgos: una mirada a los conflictos de interés como riesgo transversal.","authors":"Òscar Roca Safont","doi":"10.36402/ac.v1i15.4360","DOIUrl":"https://doi.org/10.36402/ac.v1i15.4360","url":null,"abstract":"The United Nations Convention against Corruption (2003) imposes on the signatory states the duty to establish and promote effective practices to prevent corruption. Without prejudice to this mandate, the fight against corruption and any type of practice that may divert public institutions from their ultimate objective, which is to respond to the public purpose. \u0000The reader will find an explanation of the prevention of corruption of risk management; a proposal from the Anti-Fraud Office of Catalonia for those institutions to guarantee its integrity and to promote the confidence of public service. He will also find the explanation of the phases of the integrity risk management methodology, as well as an action proposal on a risk: conflicts of interest.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"20 1","pages":"119-130"},"PeriodicalIF":0.0,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84247938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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