Search results for "Transparency"
showing 10 items of 291 documents
Double non-taxation and the use of hybrid entities
2017
La tesis analiza la interacción entre la doble no imposición y el uso de entidades híbridas dentro del contexto internacional, lo que incluye la aplicación de tratados internacionales para evitar la doble imposición. En este sentido, y contrariamente a la opinión mayoritaria de la doctrina fiscal internacional, el autor argumenta que la doble no imposición debería ser entendida de acuerdo a su naturaleza de resultado, es decir, no debería considerarse per se como un problema internacional ni menos utilizarse como un elemento fundamental en el diseño de normas específicas anti-híbridos. De la misma manera, y contrariamente a la tendencia internacional en cuanto a alinear resultados tributari…
A Case For a Study Quality Appraisal in Survey Studies in Psychology
2019
The lack of replication of key effects in psychology has highlighted some fundamental problems with reporting of research findings and methods used (Asendorpf et al., 2013; Open Science Collaboration, 2015). Problems with replication have been attributed to sources of bias such as questionable research practices like HARK-ing (Kerr, 1998) or p-hacking (Simmons et al., 2011). Another potential source of bias is lack of precision in the conduct and methods used in psychological research, which likely introduces systematic error into data collected with the potential to affect results. A related issue is lack of accuracy in reporting study methods and findings. There is, therefore, increased r…
A checklist to assess the quality of survey studies in psychology
2020
Abstract Study quality is emerging as an essential component of evidence syntheses. It allows practitioners and policymakers to make informed decisions based on the quality of the evidence reviewed. Study quality is typically assessed by checklists of pre-determined quality criteria. Few study quality checklists have been systematically evaluated, and none have been developed specifically for survey studies in psychology. The present study addresses this evidence gap by developing the quality of survey studies in psychology (Q-SSP) checklistusing an expert-consensus method. An international panel of experts in psychology research and quality assessment (N = 53) evaluated the inclusion and i…
Non-financial reporting in the public sector: alternatives, trends and opportunities
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citiz…
The global flood of COVID-19 contact tracing apps: sailing with human rights and data protection standards against the wind of mass surveillance
2021
Research background: Countries all around the world are rapidly introducing contact tracing apps and other surveillance technologies to tackle the spread of COVID-19 raising serious concerns about human rights and democratic principles. Purpose of the article: The article aims to analyse how human rights and data protection law regulate the COVID-19 contact tracing apps and reveal the biggest challenges that countries face in applying the essential requirements. Methods: The article will analyse the legal framework and compare many guidance documents issued by the international organisations, including the Council of Europe, the OECD and many EU institutions on the data protection requireme…
Arbitraje para conflictos ambientales: una aproximación desde los Derechos Humanos
2020
En la confrontación entre la actividad empresarial y la protección del medio ambiente, pueden producirse daños sobre los derechos fundamentales. Desde una perspectiva de derechos humanos, el arbitraje puede desempeñar un rol importante como mecanismo que puede reducir las barreras de acceso a la justicia para las víctimas de estos conflictos y conseguir una reparación justa para ellas. El objetivo de este artículo es examinar cuáles deben ser los elementos para establecer un adecuado sistema de arbitrabilidad para la reparación del daño derivado de disputas medioambientales. Para ello, la autora se centra en las recientemente aprobadas Reglas de La Haya en Materia de Empresas y Derechos Hum…
Conflict of interest reporting in dentistry meta-analyses: A systematic review
2013
Objectives: The issue of reporting conflicts of interest (COI) in medical research has come under scrutiny over the past decade. Absolute transparency is important when dealing with conflicts of interest to provide readers with all essential information required to make an informative decision of the results. The key objective of this study was to examine the prevalence of reporting conflicts of interest in therapeutic dental meta-analyses of Randomized Control Trials (RCTs), and to investigate possible associations with other categorical variables. Study Design: We conducted an extensive literature search across multiple databases to search for relevant review articles for this study. We u…
Reimbursement of radiotherapy in Germany.
2017
Reimbursement of radiotherapy in Germany is mainly based on a certain fixed fee for treatment planning and patient set up in addition to payment per fraction. This applies to outpatient care for patients with public health insurance or private health insurance. Payment per fraction has a considerable influence on reimbursement of inpatients as well. The advantage of payment per fraction is the simplicity and transparency. The disadvantage is an inadequate reimbursement for new treatment modalities like hypofractionation or stereotactic body radiotherapy.
Mitomycin C bei oberflächlichen Hornhautablationen mit dem Excimer-Laser: Eigene Erfahrungen und Literaturübersicht
2005
Haze formation with loss of corneal transparency and surface irregularities and myopic regression are the major complications after corneal refractive surface surgery. The use of mitomycin C (MMC) with its antibiotic and antineoplastic properties is intended to inhibit wound healing mechanisms leading to subepithelial fibrosis. We report the use of MMC to achieve visual rehabilitation in the re-treatment of 3 eyes of 2 patients following refractive corneal surgery. According to the literature, the local use of MMC 0.02 % for 2 minutes is safe and enables one to treat and prevent stromal haze and myopic regression and allows a reduction of the postoperative topical pharmacotherapy. Results a…
The Euro and Monetary Policy Transparency
2002
This paper focuses on a possible explanation for the weakness of the euro, namely the lack of transparency of the European Central Bank's (ECB) monetary policy. In order to obtain a time-varying measure of monetary policy uncertainty in both the U.S. and Euroland, we estimate a Stochastic Volatility model using policy-adjusted short-term interest rates. We also analyze directly the impact of higher uncertainty on the euro-dollar exchange rate. The empirical findings are in line with those of other studies, and show that the U.S. Fed is more transparent than the ECB. This results in higher volatility of European interest rates, capital outflows, and a weaker euro vis-a-vis the U.S. dollar.