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The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.
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This book provides the historical background, legal implications and ethical concerns when individuals or families either limit, refuse or delay traditional Western medical care based on their religious, cultural or philosophical beliefs. Findings from recent ethnographic research, clinical guidelines and latest technology are shared to provide examples of current refusal scenarios and to demonstrate the impact on those involved.
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This book, authored by Laura Niedzela, explores systematic approaches to evaluating compliance within business processes. It is part of the 'BestMasters' series, which features top-rated master's theses from universities in Germany, Austria, and Switzerland. The work addresses a significant need for assessing compliance metrics in organizations, particularly as they adapt to increasing and complex regulatory demands. The book provides a comprehensive analysis of existing methods for compliance evaluation, presenting new insights and frameworks for practitioners and researchers alike. It discusses the importance of cost-efficiency and IT integration in compliance processes, offering a synthesis of various academic papers and highlighting areas for future research.
Compliance. --- Evaluation nets. --- Compliance --- Evaluation nets
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"Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments"
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Présentation de l'éditeur : "Les + de l'édition 2023 : premier code sur cette matière ; approche française, européenne et internationale ; textes étrangers (notamment US et UK) ; nombreux textes de soft law émanant des autorités et organismes compétents (AFA, GAFI, ACPR, AMF, TRACFIN, OCDE, ONU, ADLC, H3C...) ; annotations et commentaires par des auteurs reconnus de la matière ; inclus : le Code en ligne, enrichi, annoté et mis à jour en continu. L'édition 2023 est à jour notamment des textes suivants : document-cadre de l'Autorité de la concurrence du 24 mai 2022 sur les programmes de conformité aux règles de concurrence ; loi du 21 mars 2022 améliorant la protection des lanceurs d'alerte ; décret du 18 février et arrêté du 7 mars 2022 relatifs à la communication de documents et renseignements d'ordre économique, commercial, industriel, financier ou technique à des personnes physiques ou morales étrangères ; guide pratique AFA d'avril 2022 sur les contrôles comptables anticorruption en entreprise ; guide pratique AFA de février 2022 sur le dispositif de prévention des risques de corruption dans le secteur du bâtiment et des travaux publics ; loi du 22 décembre 2021 pour la confiance dans l'institution judiciaire ; lignes directrices de l'ACPR de décembre 2021 sur l'identification, la vérification de l'identité et la connaissance de la clientèle ; guide pratique de l'AFA de décembre 2021 Anticorruption à destination des PME et des petites ETI ; recommandation de l'OCDE du 26 novembre 2021 destinée à renforcer la lutte contre la corruption d'agents publics étrangers dans les transactions commerciales internationales ; guide pratique de l'AFA de novembre 2021 relatif à la prévention des conflits d'intérêts dans l'entreprise"
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This operational handbook by the World Health Organization provides comprehensive guidelines on the treatment and support of tuberculosis (TB) patients. It focuses on care strategies designed to enhance TB treatment adherence through social, educational, and psychological support. The handbook details the implementation of various models of care, including decentralized and integrated approaches, particularly for vulnerable populations such as children, adolescents, and individuals with comorbidities like HIV. It emphasizes the use of digital health technologies and effective communication skills for health education, counselling, and palliative care planning. Aimed at healthcare workers, policy makers, and organizations involved in TB management, the handbook seeks to standardize and improve the quality of TB care worldwide.
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This book, published by the World Health Organization in 2022, provides a comprehensive review of product information for selected medicines circulating in five African countries. The primary aim is to evaluate the compliance of product information with WHO norms and standards, assess the readability, format, and design of patient information leaflets, and understand the awareness and usage of WHO product information among healthcare providers. The work includes detailed analysis and evaluation of the format, quality, and compliance of medical product documentation, ensuring alignment with WHO standards. The book is intended for healthcare regulators, policymakers, and professionals involved in medicine regulation and patient information dissemination, focusing on improving the quality and accessibility of health information in African healthcare systems.
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This book, authored by Hartwin Möhrle and Ralf Weinen, delves into the critical role of communication in enhancing corporate compliance strategies. It explores how companies can integrate integrity and ethical values into their organizational culture and regulatory frameworks. The text discusses the increasing importance of compliance communication as a tool to foster a values-based approach to business operations. With contributions from Tim Proll-Gerwe and Dietmar Will, the book provides insights into effective communication strategies that help organizations protect against internal and external challenges. The authors aim to inspire businesses to develop a robust compliance culture that aligns with ethical standards and societal expectations. The work is targeted towards management professionals and those involved in compliance and corporate governance.
Compliance auditing. --- Communication in management. --- Compliance auditing --- Communication in management
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La maîtrise de la liberté contractuelle du banquier, qui est essentielle pour atteindre l'objectif de stabilité du système financier, doit être complétée par une perception nouvelle de notre culture juridique. Jusqu'à présent, le droit dictait aux entreprises et aux banquiers de s'éloigner de pratiques répréhensibles pour échapper à toute sanction. Or, la compliance va désormais au-delà en imposant aux banquiers de justifier qu'ils ont mis en œuvre les dispositifs nécessaires afin d'éviter l'apparition de telles pratiques. Partant, la sanction tend à s'effacer au profit d'une régulation de leurs comportements par les opérateurs, laquelle consiste en une anticipation et une adhésion au système de prévention et de détection des risques
Banques --- Compliance (droit) --- Droit. --- Compliance (droit). --- Compliance (Law) --- Compliance (Droit) --- Banking law --- Finance --- Finances --- Droit --- Law and legislation
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