Search results for "ComputingMilieux_LEGALASPECTSOFCOMPUTING"
showing 10 items of 260 documents
Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
2000
While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?
Supervisory Review of Key Functions
2015
Picking up from the Chap. 7 examination of the term “key functions” and of the key function holders, this chapter undertakes an examination of the supervisory review of key functions. In particular, this inquiry involves the areas of supervision of the key function holders as to fit-and-proper monitoring, the issue of remuneration of key function holders, the duties of notice and disclosure attendant on a change in key function holders, and the powers of insurance supervisory authorities in the supervision of key function holders.
CEOs entrenchment and shareholders' wealth
1998
In the agency relation between the shareholders and the CEO, everybody try toreinforce his or her position. For the CEO, it means the pursuit of a betterentrenchment, which allows him to reduce the risk of being dismissed. Theentrenchment model develops the importance for the CEO to get internal or externalconnections and to make efforts in order to attain a higher performance. From a sampleof 1747 annual observations concerning 258 CEOs of public firms for the 1966-1990period, empirical measures allow us to estimate the importance of internal networksand past performance by establishing a measure of CEO entrenchment. Furthermore,we observed, for the shareholders, the existence of an optimu…
La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise
2000
Ethical formalization is a statement setting down corporate values, principles and beliefs. Analysis of ethics policies in large France based companies shows that it is becoming a new dimension of management completing corporate strategy. The study of these ethical formal policies is followed by a criticism.
Reminders of responsibility : Journalism ethics codes in Western Europe
2022
Journalistic codes of ethics articulate conventions of professionalism as it is understood in Western democracies. Codes of ethics combine theoretical and applied ethics, defining the duties (e.g., service of the public, respect for human dignity, etc.) and offering practical instructions for information gathering, processing, and publishing. Codes of ethics do not solve ethical dilemmas but oblige journalists toward moral reasoning and give advice for making the right decisions. The codes of ethics created for traditional media have become insufficient in the current digital media era. The internet is global, as is the public, and increasingly, also the practice of journalism. The global i…
The Role of Internal Audit in Fraud Prevention and Detection
2014
Abstract This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all …
A Self-Funding Reward Mechanism for Tax Compliance
2015
We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non-compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and found to be compliant. The first, as is the case in most extant tax systems, does not discriminate between the un-audited and those found compliant. The second targets the redistribution in favor of those found compliant. We find that targeting increases compliance when paying taxes generates a social return. We do not find any increase in compliance in a control treatment where individuals audited and found compliant receive symbolic rewards. It is…
Unauthorized copying of software and levels of moral development: a literature analysis and its implications for research and practice
2004
. Several approaches for and against the unauthorized copying of software have been proposed. These approaches can be divided into two categories: moral reasoning and solution. These categories of approaches to unauthorized copying of software are scrutinized in the light of Kohlberg's theory of Cognitive Moral Development. The results suggest that most approaches presenting solutions to unauthorized copying of software have focused attention on the lower levels of moral development, while approaches at the highest stage are few and far between. No single approach covers all the stages of moral development. The implications of this analysis for practice and research are discussed.
Attitudes to and factors affecting unauthorized copying of computer software in Finland
2005
Several quantitative studies have sought to determine the factors affecting the unauthorized copying of software, particularly in North America. However, we find no statistically reliable studies on the situation in Europe. In order to address this gap in the literature, we explored the attitudes to and factors affecting the unauthorized copying of computer software of 249 Finnish university students: nine hypotheses derived from the existing research on unauthorized copying of computer software or theories of ethics were tested. A quantitative questionnaire was used as the research instrument. The results shed new light on the characteristics of users and factors affecting the unauthorized…
Assessment of legal framework of the digital copyright infringements of audio-visual services in the European Union
2021
Today, perhaps the most global problem on the Internet is the problem of Internet piracy, which is closely related to the accompanying problem - copyright infringement. Everything is “leaked” to the Internet: from music and pre-premieres of films to unpublished scientific papers and confidential documents. The reason for this phenomenon is, first of all, imperfect and ineffective legislation, both at the level of global and national level. Despite that, there are other factors such as economy and psychology that influence piracy. Statistics show that audiovisual content falls onto the category of most violated type of media, thus should be observed more critically. Technological progresses …