Search results for "raportit"

Ilmasto on kaikkien huulilla, mutta humanistit leikkivät kuurupiiloa

2018

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

Koha-kirjastojärjestelmän testaus Jyväskylän yliopiston kirjastossa

2015

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

2018

Toimintaterapian hyöty ja sen kielelliset vakuuttelun keinot Kelalle toimitetuissa lasten toimintaterapiapalautteissa

2002

Reputation and financial reporting in Finnish public organizations

2021

PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the…

Finland : country report on professional recognition of music therapy

2015

Nörttejä, hikkyjä ja poneista tykkääviä miehiä : fandom-tutkimuksen seminaari pureutui nörttikulttuuriin

2016