Results 81 to 90 of about 1,055 (228)

Corporate tax evasion offences evidence collection in the context of Kazakhstan

Scientific Herald of Uzhhorod University Series Physics
Relevance. The research relevance is determined by further expansion of the theoretical understanding of offences related to tax evasion by organisations in Kazakhstan given the scale of this phenomenon. Purpose. The research aims to characterise the offences of corporate tax evasion in Kazakhstan from the point of view of the definition of the offence,
Azamat Bukenessov, Yergazy Kazhenov, Assel Kazhenova, Lyazzat Temirzhanova, Svetlana Baimoldina   +4 more
openaire   +1 more source

Making Mining Licit: Gold, Commodification, and the Everyday Performance of Law in Colombia

American Anthropologist, EarlyView.
ABSTRACT Ethnographies of resource‐making have shown that the extraction of resource value from objects is premised on obviating the emplaced lifeworlds that surrounded objects before they traveled to consumer markets. Much of this literature looks at such supply‐chain disentanglement from the viewpoint of corporate and formal regulatory practices ...
Jesse Jonkman
wiley   +1 more source

The Impact of COVID-19 on Trends of Violence-Related Offences in Australia. [PDF]

J Epidemiol Glob Health, 2023
Miller P, Button K, Taylor N, Coomber K, Baldwin R, Harries T, Patafio B, Guala T, Harris N, Curtis A, Karantzas GC, Staiger PK, de Andrade D.   +12 more
europepmc   +1 more source

Should Moral Repair Be Offered to Morally Injured Laboratory Animal Technicians?

Bioethics, EarlyView.
ABSTRACT Lab‐technicians are at risk of sustaining moral injuries when complicit in unethical experiments. Prima facie, it would be puzzling to offer the perpetrator of an unethical experiment psychological support in the form of moral repair. However, we argue that lab technicians are owed moral repair as a special case of our proposed duty of special
John Goris, Jane Johnson
wiley   +1 more source

A descriptive analysis of tax evasion as a crime in a least developed country: the case of Yemen

Journal of Business Management and Accounting, 2011
This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.
Khaled Salmen Yaslam Aljaaidi, Nor Aziah Abdul Manaf, Stewart S. Karlinsky   +2 more
doaj  

Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom

British Journal of Industrial Relations, EarlyView.
ABSTRACT This paper investigates the impact of pay transparency on firm performance, measured as sales growth, in a large sample of UK‐registered companies between 2005 and 2023. We employ a difference‐in‐difference approach based on the pay transparency regulation enacted in 2017, which mandated all companies registered in the United Kingdom with at ...
Hildebrando Pahula, Charles Ambilichu
wiley   +1 more source

Analysing the practice of customs control after the release of goods in the Russian Federation

Вестник Воронежского государственного университета: Серия экономика и управление
Subject. Theoretical and practical issues related to customs control carried out by customs control authorities after the release of goods into free circulation. Objectives.
Oleg N. Golovinov, Vera N. Serdiuk, Natalya Sh. Ponomarenko   +2 more
doaj   +1 more source

Digital transformation and business model innovation in legal services: The case of LegalTech

European Management Review, EarlyView.
Abstract This article examines how digital transformation drives business model innovation within professional service firms, using legal services as an illustrative case. LegalTech, positioned at the intersection of law and digital technologies, represents a sector‐specific expression of digital transformation that operates simultaneously as a ...
Galina Kondrateva, Rachid Rhattat
wiley   +1 more source

On the Issues of Criminal Offence of Tax and Insurance Evasion

Societas et Iurisprudentia, 2017
In the paper the author concentrates on the issues of criminal offense of tax and insurance evasion from the view of the legal order of the Slovak Republic. She analyses the current legal regulation and related institutes, examines the deficiencies of the valid legislation, and provides suggestions and solutions de lege ferenda.
openaire   +1 more source

A scoping review of the acceptability, feasibility and effectiveness of opt‐out blood‐borne virus (BBV) testing in secondary healthcare settings, in the UK and similar settings, using APEASE criteria

HIV Medicine, EarlyView.
Abstract Background Earlier diagnosis of blood‐borne viruses (BBVs)—HIV, hepatitis B (HBV) and hepatitis C (HCV)—remains a significant public‐health focus. Opt‐out testing in secondary healthcare settings can improve early diagnosis and linkage to care as part of BBV transmission elimination targets.
Becky Metcalfe, Karen J. Maxwell, Kirsten Trayner, Max Wilkinson, Sharon Hutchinson, Claudia Estcourt, Alison J. Rodger   +6 more
wiley   +1 more source