Search results for "EPOR"

Enhanced Customer Cooperation : Experiences with cooperative compliance in Finland

2018

This report examines the experiences with a collaborative compliance project – Enhanced Customer Cooperation (ECC) – introduced by the Finnish Tax Administration. The ECC was introduced by the Large Taxpayers’ Unit of the Finnish Tax Administration at the beginning of 2013, and it ran as a pilot until the end of 2015. Since the start of 2016, the ECC has been a part of the permanent operations of the Large Taxpayers’ Unit. Based on the interviews with tax officers, corporations participating in the ECC and tax lawyers and tax consultants, the ECC is bringing about a cultural change in the administrative practices and ways of communicating between tax authorities and taxpayers. In general, t…

Nordic Experiences of Co-Operative Compliance Programmes : Comparisons and Recommendations

2018

For the last decade a major trend within tax administrations has been to shift from a roughly one size fits all approach—where close to all taxpayers experience a deterrence approach—to a more responsive and collaborative approach as in co-operative compliance programmes. Such programmes build on the idea that the participating corporations disclose relevant information including their tax risks and are transparent to the tax administrations and in return will tax administrations provide real-time predictability and clarity concerning taxation issues of relevance for the corporation. In brief, co-operative compliance builds on the slogan: “…certainty in exchange for transparency” (OECD 2016…

Registered reports for qualitative research.

2022

Researchers are disincentivized from conducting urgently needed qualitative research, argues Veli-Matti Karhulahti. He recommends the adoption of registered reports for qualitative research as a remedial course of action. nonPeerReviewed

IPCC:n raportti julkaistiin poliittisesti jännitteiseen aikaan - Yhdysvallat ja muu maailma ovat nokikkain ilmastokeskustelussa

2018

Rédiger pour être publié ! 2e édition 2012

2012

Publish or perish. This saying clearly exemplifies that science communication is vital for scientists, research bodies and nation competitiveness. Nowadays both computers and internet have deeply changed the way scientific articles are written and published. In an editorial world moving at accelerated pace, scientists are eager to get their papers published in the best journals because impact factors are ruling careers and funding. Since fundings are provided by various public and private bodies, scientific papers should be partly understandable by a wide audience from journalists to entrepreneurs, political leaders and the general public. However, as an editor of scientific journals, I obs…

ASK Profilo attitudinale – Report interpretativo.

2009

L’ASK - Test di Pensiero Inferenziale fornisce una valutazione attitudinale delle abilità legate alla capacità di interpretare in maniera appropriata informazioni di diversi livelli di complessità allo scopo di derivarne delle conclusioni logiche. Il report è suddiviso nelle seguenti sezioni: 1. Profilo grafico: vengono riportati in forma numerica e grafica i risultati ottenuti dal soggetto alle singole prove e il punteggio generale di pensiero inferenziale. 2. Commento interpretativo: un commento, in forma narrativa, dell’abilità di pensiero inferenziale espressa dal soggetto, così come emerge dal test.

Structured reporting of rectal cancer staging and restaging: A consensus proposal

2021

Background: Structured reporting (SR) in oncologic imaging is becoming necessary and has recently been recognized by major scientific societies. The aim of this study was to build MRI-based structured reports for rectal cancer (RC) staging and restaging in order to provide clinicians all critical tumor information. Materials and Methods: A panel of radiologist experts in abdominal imaging, called the members of the Italian Society of Medical and Interventional Radiology, was established. The modified Delphi process was used to build the SR and to assess the level of agreement in all sections. The Cronbach’s alpha (Cα) correlation coefficient was used to assess the internal consistency of ea…

Des comptes rendus de perception dans le cadre de la linguistique appliquée

2018

We try to show in the present contribution that the reader s linguistic knowledge on perceptual reports can improve his reception of a perceptual text.

Clinical Onset and Multiple Sclerosis Relapse after SARS-CoV-2 Infection

2021

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) infection has been associated with several neurological disorders including headache, facial palsy, encephalitis, stroke, demyelinating disorders. The present report will discuss cases of multiple sclerosis (MS) onset and relapse both beginning early after SARS-CoV-2 infection. In both cases, magnetic resonance imaging (MRI) showed widespread bilateral subcortical and periventricular active lesions. Serum IgG against SARS-CoV-2 Spike antigens confirmed seroconversion with titers that are considered not definitely protective against possible reinfection. We hypothesize that SARS-CoV-2 infection, as previously reported for other vir…

Structure de propriété et communication financière des entreprises françaises

2005

The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.