Results 31 to 40 of about 195 (155)

La tolérance des juges à la fraude fiscale : un inconscient d’institution

open access: yesCriminologie, 2016
Cette contribution vise à montrer que la régulation de la fraude fiscale par l’institution judiciaire traduit une tolérance, en partie inconsciente, des acteurs qui en sont chargés.
Alexis Spire, Katia Weidenfeld
doaj   +1 more source

Managing Complaint Mechanisms for Regulatory Enforcement: Evidence From Human Rights Institutions During the COVID‐19 Pandemic

open access: yesRegulation &Governance, EarlyView.
ABSTRACT How do regulatory bodies ensure that including the beneficiaries of regulation in regulatory processes improves governance? In many regulatory arrangements, beneficiaries' “fire alarm” monitoring and reporting of targets' violations via complaint mechanisms activate regulatory bodies' enforcement role.
Nicole De Silva
wiley   +1 more source

A Joint Venture? The Ideological Foundations of the Populist Radical Right's Economic Agenda Beyond Welfare Policies

open access: yesSwiss Political Science Review, EarlyView.
Abstract Recently, the socio‐economic agenda of populist radical right parties (PRRPs) has attracted growing scholarly interest, yet many studies focus specifically on positions on welfare policies. It is often argued that economic issues are of secondary importance to PRRPs, or that their positions are deliberately blurred to maximize electoral appeal.
Emmanuel Dalle Mulle   +3 more
wiley   +1 more source

Kinderbetreuung als «Hobby»?

open access: yessui-generis
Gemäss der aktuellen Steuerrechtspraxis können Kinderbetreuungskosten nicht als berufsbedingte Kosten (sog. Gewinnungskosten) abgezogen werden, sondern nur betragsmässig beschränkt im Rahmen eines allgemeinen Abzugs.
Jana
doaj   +1 more source

Persons Enough to Punish: Illegality, Deportability and the Hierarchy of Personhood in US Immigration

open access: yesInternational Migration, Volume 64, Issue 5, September 2026.
ABSTRACT This paper argues that contemporary United States immigration law and policy construct a hierarchy of personhood for undocumented migrants which better explains their status as opposed to a classic binary framework of citizen/migrant. It develops a four‐layer conceptual framework of personhood including baseline personhood, membership ...
David Niculae
wiley   +1 more source

Medication Reconciliation in Outpatient Psychiatry: An Indicator of Communication With Primary Care? A Quantitative Descriptive Study

open access: yesJournal of Advanced Nursing, Volume 82, Issue 9, Page 8658-8670, September 2026.
ABSTRACT Aims To quantify medication discrepancies between an outpatient psychiatric service and general practitioners in northern France, and investigate general practitioner identification in psychiatric records. Design Quantitative, exploratory, retrospective, descriptive, monocentric study.
Gwladys Acoulon   +5 more
wiley   +1 more source

A isenção do imposto de renda de ex-combatente

open access: yesRevista Interdisciplinar de Direito, 2014
L’exonération de l’impôt sur le revenu et le bénéfi ce de toute sorte d’ex-combattants est entouré par l’imprécision et l’incertitude quant à leur effi cacité devient donc impératif pour les opérateurs de droit et aussi pour les laïcs, une étude sur la ...
Elen Cristiane Guida Vasconcelos
doaj  

Who is more likely to find a job? A person‐centred approach to the study of employability profiles among older jobseekers

open access: yesApplied Psychology, Volume 75, Issue 4, August 2026.
Abstract This study examined whether distinct employability profiles could be identified among a sample of older jobseekers (45 years and over) and how these profiles are associated with various job‐search strategies (i.e., intensive, haphazard, exploratory and focused) and job outcomes (i.e., being employed and number of job interviews) within a time ...
Nicolas Bazine   +6 more
wiley   +1 more source

The Role of Dice in the Emergence of the Probability Calculus

open access: yesInternational Statistical Review, Volume 94, Issue 2, Page 464-483, August 2026.
Summary The early development of the probability calculus was clearly influenced by the roll of dice. However, while dice have been cast since time immemorial, documented calculations on the frequency of various dice throws date back only to the mid‐13th century.
David R. Bellhouse, Christian Genest
wiley   +1 more source

Les Limites des conventions fiscales

open access: yesQuaderns IEE
L'interdépendance et l'interconnexion croissantes des économies, des sociétés et des cultures du monde entier, caractéristiques de la mondialisation, définissent le contexte contemporain dans lequel nous vivons.
Anna Sales Odena
doaj   +1 more source

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