Results 11 to 20 of about 2,432,790 (318)

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 law and corporate psychopaths

open access: yesPsychiatry, Psychology and Law, 2020
For more than three decades there has been a growing interest, and concern, in the role that psychopathy plays in corporate affairs. The literature in this field is essentially interdisciplinary, drawing heavily on advances in neuroscience, behavioural and organisational psychology and criminology.
Sheehy, Benedict   +2 more
openaire   +4 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

Corporate insecthood

open access: yesCognition, 2022
Whether the corporation should be considered a person is a matter of active academic and public debate. Here, we examine whether, and in what ways, ordinary citizens conceptualize the corporation as a person. We present evidence that corporations are anthropomorphized, but only to a certain degree.
Nina Strohminger, Matthew Jordan
openaire   +3 more sources

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

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