Search results for "Legal"

La Batalla europea

2003

The nationality of companies in French law

2012

The development of international economic relations and the construction of an integrated European area, both from an economic and a political point of view, has revived the debate on the nationality of trading companies. The question is not so much whether trading companies have a nationality on an equal footing with natural persons – solutions have long been accepted by international doctrine and jurisprudence – but rather to determine how this notion has evolved and adapted to the constraints on the one hand, of a globalized market economy and, on the other hand, of European Union law which overturns the traditionally accepted solutions of nationality of trading companies into the legal …

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…

The Construction of Collective Memory: from Franco to Democracy

2004

Collective memory is neither spontaneous nor random, but the result of a series of selective practices. It establishes group identity and sets power relations between groups. The author considers the process of selection through a case study of the transformation of Franco’s regime in Spain into a democracy. Collective memory of the time is shown to be organized around an event (the Munich Coalition or contubernio) and around the democratic transition. The author traces two opposing notions, negationist (denying any importance to Munich) and the pro-democratic, and concludes that the memory of the transition is only the memory of those who won the civil war, who were also those who enginee…

Stato di diritto,fiducia, cooperazione. Legalità e sviluppo in Sicilia. Analisi, ricerche, pratiche, percorsi

2008

Un'analisi realistica sulle precondizioni per costruire in Sicilia lo Stato di diritto,legalità e sviluppo.

Early motherhood: voices from female adolescents in the Hohoe Municipality, Ghana—a qualitative study utilizing Schlossberg’s Transition Theory

2020

ABSTRACT Purpose: Using Schlossberg’s Transition Theory, this study explored the lived experiences of pregnant adolescents and adolescent mothers coping strategies during their transition to motherhood. Methods: Based on a phenomenological perspective, this qualitative study used in-depth interviews (IDIs) and focus group discussions (FGDs) to answer the research aim. The process of data gathering included 8 FGDs and 12 IDIs held with adolescent mothers and pregnant adolescents. Audio recordings were transcribed and imported into MAXQDA 2018 for analysis. Results: Applying the interpretative phenomenologial analysis (IPA), four key themes emerged. This included: news of pregnancy; adolescen…

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 …