Search results for "Sanction"
showing 10 items of 71 documents
State–Religious Relationships in Ethiopia
2016
In this chapter, Steen-Johnsen depicts how the Ethiopian regime uses fear tactics in order to keep the religious peacebuilders in accordance with their political strategies. She presents rich empirical material describing how religious leaders engaged in peacebuilding fear sanctions if they do not adhere to the strategies of the regime. She finds that processes of securitization as well as historical patterns of state–religious interactions affect how political strategies are enacted in Ethiopia. She argues that these findings make a strong argument of considering how the enactment of political strategies influences the scope of opportunities of religious peacemakers.
Retour sur la jurisprudence du Conseil constitutionnel relative aux sanctions administratives
2010
International audience; Décision du 10 juin 2009 n° 2009-580-DC
Knowledge, perceived effectiveness and qualification of traffic rules, police supervision, sanctions and justice
2017
Road safety is a complex process that not only depends on technical and environmental improvements, but in a major part from human factors. In this sense, recent empirical studies have remarked the need to study the interaction between subject and laws, at the glance of several elements preceding road behavior. This is the case of attitudes, opinions and perceptions in the field of road safety, factors that influence the interaction with issues such as traffic rules, police supervision, penalties and justice in traffic. The objective of this study was to describe the self-rated knowledge and perceptions regarding traffic norms and its interaction with road safety among drivers. For this stu…
In an ideal world who should carry the can for wrongdoing business?
2018
Purpose This paper aims to analyze the main international rules against economic crime and to verify if Italian legislation provides for appropriate measures according to own needs at a national level. Design/methodology/approach The research uses a comparative approach by examining the existing legislations on a global, European and Italian level for finding analogies and differences between them. Findings The research has discovered a wide variation in the legislative interventions against economic crimes and in the kind of imposed sanctions. Nevertheless, there seems to be a trend toward penalties, with a high degree of uniformity between the different levels of protection. Research lim…
Responsabilité fiscale du dirigeant
2018
International audience; Note sous Cour de cassation (com., QPC), 9 novembre 2017, n° 17-16.464 (F-D), C.
Starptautiskās sankcijas kā politiskais ES vērtību aizsardzības instruments
2020
Eiropas Savienība ir balstīta uz vērtībām, kas respektē cilvēka cieņu, brīvību, demokrātiju, vienlīdzību, likuma varu un cilvēktiesības, ieskaitot minoritātēm piederošu personu tiesības. Eiropas Savienības mērķis ir veicināt mieru, tās vērtības un savu cilvēku labklājību. Tā kā tā ir pasaules mēroga dalībniece, tā aizsargā un aizsargā savas vērtības un mērķus ne tikai iekšēji Savienībā, bet arī ārpus tās robežām. Globālā līmenī ES aizsargā starptautisko kārtību un novērš starptautisko likumu un cilvēktiesību pārkāpumus.Viens no visspēcīgākajiem ekonomiskās, politiskās un diplomātiskās ietekmes instrumentiem ir sankcijas, kuru mērķis ir mierīgā veidā mainīt valsts attieksmi. Tomēr daudzi zin…
Le sanzioni amministrative tributarie: principi e deroghe tra diritto interno ed interpretazioni sovranazionali
2018
Il saggio analizza taluni aspetti del sistema sanzionatorio tributario, improntati ad una spiccata concezione punitiva di derivazione penalistica, evidenziando le numerose deroghe presenti nella vigente normativa. Sono a tal fine esaminate le peculiarità che caratterizzano la disciplina inerente ai principi di personalità della sanzione, di legalità, imputabilità e intrasmissibilità della sanzione agli eredi. Incongruenze ulteriori sono segnalate in ordine al procedimento di applicazione della sanzione, nonché con riguardo alla sua esecuzione. Si conclude nel senso che il bilanciamento tra l’interesse pubblico alla percezione dei tributi e i diritti del trasgressore non sempre risulta adegu…
The economic impact of audit failures
2022
This paper examines the economic consequences associated with an audit failure in the field of statutory auditing services, by analyzing changes in the audit firm’s market share around the time of the investigation process undertaken by the Spanish Public Oversight Board. We explore the variations in audit market share by applying the difference in differences method to a treatment group of 70 sanctioned audit firms and a matched control group of 70 non-sanctioned audit firms. The period of analysis covers the years from 1999 to 2015. Our results show that the sanctioned audit firms suffered a significant decrease in their relative number of clients. Moreover, this measure of market share d…
Essai d'une analyse des rapports entre procédures fiscale et pénale
2016
Resume La possibilite de poursuivre un meme comportement en matiere fiscale et penale parait menacee. En tout etat de cause, des lors que sont mises en concurrence deux voies repressives distinctes pour sanctionner de memes faits, ne convient-il pas de s'assurer que selon que l'on optera pour l'une ou l'autre le mis en cause se trouvera dans une situation equivalente du point de vue des garanties qui lui sont octroyees ? L'article 8 de la DDHC soumet le droit repressif penal et administratif (des lors que la sanction a un caractere de punition) a un socle commun de garanties. En droit substantiel, ces standards font l'objet d'une interpretation variable a raison de la specificite des source…
Sanctions for Legal Entities in South American and European Systems of Corporate Criminal Liability
2021
The present analysis of sanctions for cases of liability of legal entities for crimes (corporate criminal liability) adopts a two-fold comparative perspective. First, it focuses on the sanctions provided by the laws of those legal systems, in South America, which introduced such liability, especially in the last two decades after the United Nations’ treaties on organized crime and corruption. Then, it continues with a parallel overview of sanctioning choices in those Member States of the European Union which opted for such liability. The analysis highlights similar and different approaches both in the two contexts and within each of them. Overall, a process of “weak harmonization” of sancti…