SRPN: Compliance (Topic)最新文献

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Litigating Sustainability – Towards a Taxonomy of Counter Corporate Litigation 诉讼的可持续性——对反公司诉讼的分类
SRPN: Compliance (Topic) Pub Date : 2020-02-03 DOI: 10.2139/ssrn.3627580
Mark B. Taylor
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引用次数: 1
Tax and Ethics: A Panoramic View 税收与伦理:全景观
SRPN: Compliance (Topic) Pub Date : 2016-02-09 DOI: 10.2139/ssrn.2729764
Juergen Noll, Katharina Schnell, S. Zdravković
{"title":"Tax and Ethics: A Panoramic View","authors":"Juergen Noll, Katharina Schnell, S. Zdravković","doi":"10.2139/ssrn.2729764","DOIUrl":"https://doi.org/10.2139/ssrn.2729764","url":null,"abstract":"This paper provides an overview of tax compliance and ethical factors and their mutual co-dependencies. Three different angles are given: economic, psychological and sociological. Significant key factors and their influence on individual’s income tax behaviour are revealed including both economic and non-economic determinants such as cultural, social, ethical and political norms.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122446185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Critical Analysis of the Liability of a Multi-National Corporation for the Wrong of Torts: Comparative study of the Bhopal Gas Leak Case and the Exxon Mobile Case 跨国公司侵权责任的批判性分析——以博帕尔天然气泄漏案与埃克森美孚公司案为例
SRPN: Compliance (Topic) Pub Date : 2011-12-28 DOI: 10.2139/ssrn.2226514
N. Narayan
{"title":"Critical Analysis of the Liability of a Multi-National Corporation for the Wrong of Torts: Comparative study of the Bhopal Gas Leak Case and the Exxon Mobile Case","authors":"N. Narayan","doi":"10.2139/ssrn.2226514","DOIUrl":"https://doi.org/10.2139/ssrn.2226514","url":null,"abstract":"This paper is a comparative study of the Bhopal Gas Leak Case and the Exxon Mobile Case. It focuses on negligence and the compensation aspect of the entire ordeal which manifested as one of the most debated legal concerns in contemporary times.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127538742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corruption and Bank Conduct: International Evidence 腐败与银行行为:国际证据
SRPN: Compliance (Topic) Pub Date : 2010-01-01 DOI: 10.2139/ssrn.1538309
R. Goel, I. Hasan
{"title":"Corruption and Bank Conduct: International Evidence","authors":"R. Goel, I. Hasan","doi":"10.2139/ssrn.1538309","DOIUrl":"https://doi.org/10.2139/ssrn.1538309","url":null,"abstract":"Using recent cross-national data on more than 100 nations, this study investigates the financial effects of economy-wide institutional quality (corruption) on various bank activities: (i) the ratio of nonperforming loans to total loans; (ii) the capital-to-assets ratio; (iii) the liquid-reserves-to-assets ratio; and (iv) interest rate spread. In the context of the banking and financial sectors, corruption can proxy for a number of exogenous influences, including institutional quality and riskiness in a country. Other things being the same, monitoring and enforcement institutions are particularly weaker in more corrupt nations (see Becker and Stigler, 1974). This might imply lax monitoring of perpetrators of financial fraud or more lenient punishment in these countries. Corruption also increases the chances of apprehending innocent people.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132453435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Measuring the Effect of an Anti-Discrimination Program 衡量反歧视项目的效果
SRPN: Compliance (Topic) Pub Date : 1974-08-01 DOI: 10.3386/W0050
O. Ashenfelter, J. Heckman
{"title":"Measuring the Effect of an Anti-Discrimination Program","authors":"O. Ashenfelter, J. Heckman","doi":"10.3386/W0050","DOIUrl":"https://doi.org/10.3386/W0050","url":null,"abstract":"Since 1941, six Executive Orders have been issued forbidding Federal government contractors from discriminating against minority workers. In principle, all prospective contractors are required to demonstrate compliance with the law before a contract is let. The potential penalties are severe: failure to comply with the law may result in revocation of current contracts and suspension of the right to bid on future contracts. Despite these provisions, doubts have been raised about the effectiveness of the Orders. Defenders of the Orders cite cases in which contract award dates have been postponed until firms have taken steps toward compliance with the law. In this paper, we investigate these competing claims using data from 40,445 establishments sampled in 1966 and 1970. In the first section of this paper, we distinguish what can be measured from what cannot. We develop a framework to measure and interpret program effects. In the second section we discuss the design of our sample and present results of an analysis of the randomness of this sample. In the third and concluding section, we present the estimates and discuss their plausibility.","PeriodicalId":413025,"journal":{"name":"SRPN: Compliance (Topic)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1974-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129812413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 27
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