Results 11 to 20 of about 2,386,057 (296)

CRIMINAL ACCOUNTABILITY FOR CORPORATE CONVICTS IN SPATIAL PLANNING CRIME: THE CONCEPT OF BENEFICIAL OWNERSHIP (BO) [PDF]

open access: yesJournal of International Legal Communication, 2022
The aim of the research is to learn more about the concept of beneficial ownership (BO) as an approach for criminal liability in lieu of spatial planning crimes for corporations that lack assets or corporations that can only pay a portion of the crime ...
Denny Zul Syafardan   +3 more
doaj   +1 more source

Corporate character, corporate virtues [PDF]

open access: yesBusiness Ethics: A European Review, 2015
This paper extends previous discussions of corporate character and corporate virtues. By drawing particularly on the work of Alasdair MacIntyre, it offers a perspective on context‐dependent categories of the virtues. It then provides a philosophically grounded framework which enables a discussion of which virtues are required for business organizations
openaire   +2 more sources

Tax Evasion In Ukraine: Corporate and Personal Liability

open access: yesНаукові записки НаУКМА: Економічні науки, 2018
The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of ...
Tetiana Bui
doaj   +1 more source

Code of ethics for SMEs: substantiating the necessity and willingness to implement in Ukraine [PDF]

open access: yesProblems and Perspectives in Management, 2018
The article substantiates the necessity of development and implementation of ethical rules of doing business into the business practices of small and medium enterprises.
Larysa Antoniuk   +5 more
doaj   +1 more source

Reflection of the Impact of Risks in Financial and Non-financial Reporting

open access: yesУчёт. Анализ. Аудит, 2022
The economic activity of an organization is always associated with different types of risks. Financial statements serve as an information base for their identification, assessment, and control over their level.
M. V. Shtiller
doaj   +1 more source

Corporate Taxation and Corporate Governance [PDF]

open access: yesSSRN Electronic Journal, 2009
The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging interests between shareholders and managers.
Köthenbürger, Marko   +1 more
openaire   +4 more sources

Corporate Risks and The Impact on Earnings Management

open access: yesAkrual: Jurnal Akuntansi, 2022
This study aims to determine the effect of corporate risk factors including debt contract motivation, employee diff, and litigation risk on earnings management in manufacturing companies in Indonesia.
I Gusti Ayu Purnamawati   +1 more
doaj   +1 more source

Censorship of the application of Companies Governance Rules -Comparative study- [PDF]

open access: yesالرافدین للحقوق, 2021
Corporate governance is new for most countries , adopted by most of the states and it works to apply it as part of the system of globalization . It must be shed the light of control of the application of governance rules and knowledge of modern trends in
Rian Othman
doaj   +1 more source

Global representatives flock to Stellenbosch for 3rd student affairs global summit

open access: yesJournal of Student Affairs in Africa, 2017
Media release on Global Summit on Student Affairs and Services.
Division of Corporate Communication Stellenbosch University
doaj   +1 more source

Digital Transformation Challenges to the Tax Security of the State in Russia and Other BRICS Countries

open access: yesBRICS Law Journal, 2023
The digitization of the economy creates new challenges that affect the tax security of a state. These challenges have both positive and negative effects on the economy.
K. Ponomareva
doaj   +1 more source

Home - About - Disclaimer - Privacy