Results 111 to 120 of about 67,642 (265)

Criminal Tax Law Perspective on General Criminal Law in Indonesia

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development)
Purpose: Taxes are income that is very important for the balance of state income. Currently, tax is the largest contributor to the Indonesian APBN. In tax obligations, taxpayers carry out their rights and obligations using the self-assessment method. Tax avoidance and even tax evasion are very likely to occur.
Ibnu Fajarudin   +3 more
openaire   +2 more sources

Defining Reconciliation Studies: Theoretical and Practical Dimensions

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT Reconciliation studies (RS) has become increasingly influential in understanding alternative views to ending conflict and dealing with the aftermath. As a discipline or field, however, it is not well defined. The actual usefulness of reconciliation (as a concept), or of RS (as a discipline), is debated, and due to its growing usage, it is ...
Colleen Alena O’Brien
wiley   +1 more source

Advancing criminal justice through mediation: analyzing the integration of mediation in Emirati criminal legislation

open access: yesHumanities & Social Sciences Communications
Criminal mediation is viewed as a promising alternative to traditional judicial procedures for resolving criminal disputes, offering a novel approach to alleviating burdens on the judicial system.
Ahmed Ali Alnuaimi   +1 more
doaj   +1 more source

From Custom to Court: The Evolution of Mediation in European Legal Systems

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This article traces how European mediation has repeatedly rebalanced three variables—(1) the source of mediator authority, (2) the degree of institutionalization, and (3) the operative meaning of voluntariness—from antiquity to the present. Using three periods—Proto‐Mediation (c. 500 BCE–c. 1750), Classical Mediation (c.
Viktoriia Hamaiunova
wiley   +1 more source

Calibrated Autonomy: China's 2026 Business Mediation Ordinance and the Reconfiguration of Dispute Resolution

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This article argues that China's 2026 Business Mediation Ordinance represents neither progress toward rule of law nor retreat from it. I propose instead that we are witnessing something I call “calibrated autonomy”—the strategic construction of spaces for private ordering that remain tethered to Party‐State oversight through multiple ...
M. Francis Cao
wiley   +1 more source

In dubio pro REA: criminal liability risks in resuscitation

open access: yesSwiss Medical Weekly
Can lifesaving be punishable? Performing resuscitation in an emergency places individuals under great pressure. Empirical studies indicate that potential helpers often hesitate to intervene for fear of legal consequences.
Marc Thommen
doaj   +1 more source

Concept of Criminal Policy and Improvement of Criminal Law and Criminal Procedure Law

open access: yesMGIMO Review of International Relations, 2013
The paper is concerned with the modern concept of the criminal policy of the Russian state from the standpoint of determining the main directions of improving the criminal and criminal procedural law.
openaire   +3 more sources

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

CSR Symbolism in Consumer‐Brand Identification in Fostering Brand Trust and Evangelism

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on the construal level theory, we proposed a conceptual model linking the relationships between perceived symbols in CSR communication, consumer‐brand identification, brand trust, and brand evangelism. We collected the data from the U.S. national population and employed an experimental design.
Md Merajur Rahman, Swagata Chakraborty
wiley   +1 more source

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