Results 111 to 120 of about 470,481 (313)
Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]
, 2015 This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
core
Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian Journal of Social Issues, EarlyView.ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue +2 more
wiley +1 more source
The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo
Australian Journal of Social Issues, EarlyView.ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton +2 more
wiley +1 more source
The Criminal Liability of a Republic’s President
Journal of Danubian Studies and Research, 2012 The objective of this study is to make a comparative analysis of the criminal liability of thehead of state in parliamentary republics and in semi presidential republics. The paper introduces theconcepts of “non-responsability” and “inviolability” of the
Crina Mihaela Verga
doaj
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
On the Risk of Life Insurance Liabilities: Debunking Some Common Pitfalls [PDF]
The objective of this paper is to contribute to a better understanding of the driving forces of a life insurance company. More specifically, the issues of the duration and convexity of insurance liabilities and equity are addressed.
Eric Briys, François de Varenne
core
Minimal Cost of a Brownian Risk without Ruin
, 2011 In this paper, we study a risk process modeled by a Brownian motion with drift (the diffusion approximation model). The insurance entity can purchase reinsurance to lower its risk and receive cash injections at discrete times to avoid ruin.
Luo, Shangzhen, Taksar, Michael
core +1 more source
Nothing to See Here: Researching Non‐Recent Child Abuse in Schools and the Politics of Silence
Australian Journal of Social Issues, EarlyView.ABSTRACT While institutions, including schools, have responsibilities to protect children from harm, responses to instances of child sexual abuse have often exhibited avoidance and denial. Recent public inquiries in Australia revealed that some institutions, particularly in the Catholic sector, employed a deliberate strategy of silence which was used ...
John Crowley +2 more
wiley +1 more source
Community sanctions in the Russian criminal law
Russian Journal of Economics and LawObjective: to develop scientifically sound provisions on community sanctions in the Russian criminal law; to develop proposals for the inclusion in criminal and criminal procedure laws of norms on conditional release from criminal liability and on ...
V. V. Sverchkov
doaj +1 more source