Search results for "COMPLIANCE"
showing 10 items of 386 documents
PROBLEMS OF UNIVERSITY INSTITUTIONAL GOVERNANCE IN CHANGING ENVIRONMENT
2012
The problem identified in all Europe and other countries is the following: 21th century expectations from society have enlarged the university goals, and in order to reach these goals, university needs new governance processes both at institutional and state level. Along with traditional university goals of providing higher education studies and research, there is an increase of university participation in social activities, as well as global competitiveness. Businesses insist that studies are resulted in higher education compliance with labour market, and research results’ transfer to investments of national economy. The institutional governance issues are becoming more complicated and the…
Tax compliance and wealth inequality
2019
In this work, we theoretically approach optimal taxing in a public good provision context in a society where wealth is Pareto distributed. Our main result shows that high levels of wealth inequalit...
The identification of social economy companies in Spain. Legal problems
2018
La Ley de Economía Social 5/2001 nace con el objetivo de configurar un marco jurídico que de visibilidad a la economía social y le otorgue mayor seguridad jurídica; y con esta finalidad define la economía social y establece los requisitos que deben cumplir las entidades denominadas de economía social. Esos requisitos hacen referencia a la condición de entidad privada, al desarrollo de una actividad económica con criterios empresariales y al cumplimiento de ciertos fines y principios. Las entidades de la economía social deben perseguir el interés general, de forma directa o en conjunción con los intereses de sus miembros usuarios, y deben actuar conforme con ciertos principios que pueden cal…
Gender, Social Value Orientation, and Tax Compliance
2020
AbstractThis article brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in different countries—Italy, UK, USA, Sweden, and Romania. We uncover that women declare a significantly higher percentage of their income than men in all five countries. While some scholars have argued that differences in honesty between men and women are mediated by prosociality, we find that women are not more prosocial than men in all countries and we do not find a mediating effect of prosocial behaviour on tax compliance. …
Overcomplying for profit
2005
To maximize their profit, multinationals can design and implement the same and toughest standard in all locations, regardless of domestic regulations. We discuss this kind of overcompliance and stress its underpinnings. Some potential extensions are suggested.
Deconstrucción del “buen profesor”. Análisis de las características formales y no formales de la docencia universitaria
2016
Antecedentes: la evaluación de la calidad del profesorado universitario, desde el punto de vista del alumnado, se ha centrado principalmente en los aspectos más formales del ejercicio docente, desatendiendo así otros factores de tipo personal. Objetivo: identificar y analizar las cargas de cada uno de los distintos factores que conforman la idea de la buena docencia según el alumnado. Es decir, detectar la ecuación que da lugar al esquema mental de “buen profesor” o “buena profesora”. Método: encuesta transversal, elaborada a partir de los resultados de revisiones e investigaciones propias que permitieron conocer la identidad de los distintos factores implicados en la evaluación de la doce…
The Effectiveness of Compliance Management Systems – An Experimental Approach
2014
Abstract This paper presents the results of an experimental approach to further strengthen activity in the area of Compliance Management Systems (CMS). It highlights the use of CMS in order to conduct business through persons which are ethically sensitized. Possible cause-effect relations are tested and evaluated. The paper highlights that not all applied measures do have a positive impact on decisions which have to be taken in ethical dilemma situations. The effectiveness of CMS depends on a careful selection of the right activities. Nevertheless elements could be identified which are likely to have a stronger impact on the decision making than others. These should be in the focus when des…
Strengthening Safety Compliance in Nuclear Power Operations: A Role-Based Approach
2014
Safety compliance is of paramount importance in guaranteeing the safe running of nuclear power plants. However, it depends mostly on procedures that do not always involve the safest outcomes. This article introduces an empirical model based on the organizational role theory to analyze the influence of legitimate sources of expectations (procedures formalization and leadership) on workers' compliance behaviors. The sample was composed of 495 employees from two Spanish nuclear power plants. Structural equation analysis showed that, in spite of some problematic effects of proceduralization (such as role conflict and role ambiguity), procedure formalization along with an empowering leadership s…
Compliance in Decentralized Environmental Governance
2005
Environmental policy, focusing on the control of pollution and on over-exploitation, easily overlooks the extensive range of interconnections between economic activities and natural systems. In this timely book, a number of specialists examine how crucial aspects of complex environmental problems and policy can be dealt with in decentralized governmental systems.
Stirring the European legal system: the Italian perspective in a comparative overview.
2008
The Italian Legal system and the European Law: a question of compliance?