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Fraud has metamorphosed into a major global concern. Regardless of size, profitability, or industry, organizations currently face severe challenges concerning economic and operational sustainability in the wake of deliberate and unethical fraudulent acts. The PricewaterhouseCoopers (hereinafter referred to as PwC) (2020) survey revealed that 47% of international firms were affected by fraud compared to 49% in 2018, 36% in 2016, 37% in 2014, and 34% in 2011. The PwC’s (2020) survey respondents reported total losses of 42 billion USD owing to fraud that negatively impacted brands, reputations, and market shares. Ironically, only 56% of the affected organizations conducted investigations, whereas barely one-third of these companies reported fraudulent outcomes to their boards.

The way ‘Heritage Assets’ are preserved is a symbol of a country’s civilization (Shan, 2006). Heritage assets (HA) are of utmost significance to shaping nations’ identities. Their significance is derived from their historical, aesthetic, scientific and social values. They should be well preserved to continue offering social benefits for an indefinite period (Barton, 2005). Countries possessing rich legacies of HA should manage them properly to evade negligence and loss of such irreplaceable possessions. Thus, governments are responsible for safeguarding HA and ensuring their retention for future generations.

Healthcare systems have been providing clients with services of an increasingly higher quality thanks to many positive developments in healthcare, primarily the high level of expertise of healthcare personnel, improvements in technology, and speedier approaches to treating illnesses. However, the healthcare system has struggled with other various negative aspects: inappropriate structuring, poor management, or ineffective financing. In light of these negative aspects and the support and development of the positive, these systems should be managed properly and their performance should be evaluated (Hejduková & Kureková, 2016b).

Nowadays technology provides tools with enormous intangible benefits to entities. While the multitude changes in the economic world challenges the financial stability, the importance of the information disclosed becomes essential in order to be taken good decisions. It is widely recognized that a key driver in the new world is knowledge.

Role neziskového sektoru, který je nezastupitelnou součástí každé demokratické ekonomiky, spočívá v oskytování služeb tam, kde stát či trh nestačí. Kromě toho, že neziskové organizace produkují veřejné statky, převážně služby (byť s malým dopadem na tvorbu HDP) a vytvářejí pracovní místa, jsou pro společnost přínosné i z dalších důvodů. Putnam [23] tvrdí, že tyto organizace produkují tzv. „sociální kapitál“, který vymezuje jako normy důvěry a spolupráce umožňující společnosti fungovat.