Teses / dissertações: "Compliance"

1

DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal: Transnational Aspects of Compliance". Universität Leipzig, 2020. https://ul.qucosa.de/id/qucosa%3A72840.

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DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal: Compliance in Digital Formats". Universität Leipzig, 2021. https://ul.qucosa.de/id/qucosa%3A74477.

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3

DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal: Compliance in Unprecedented Times". Universität Leipzig, 2020. https://ul.qucosa.de/id/qucosa%3A70802.

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Therefore this edition of CEJ is dedicated to pressing criminal and compliance-related questions in connection with the coronavirus-pandemic. Furthermore we will focus on another branch of digitization: Namely cryptocurrencies and financial technology. The key issue of last CEJ-edition, Corporate Criminal Liability, will be deepened, as there have been notable (and given the current situation, questionable) developments in the German legislative process. Fittingly, the topic of whistleblower protection in Switzerland will be addressed and two books, dealing with the modern legal advice market, will be reviewed.

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4

Roberts, Eric Eldon. "Patient compliance and non compliance in orthodontic treatment". Thesis, University of Nottingham, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.328955.

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5

Debidin, Mia Madeline. "Compliance and non-compliance in a dispersal prison". Thesis, University of Cambridge, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.624437.

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6

Bues, Micha-Manuel. "Compliance tech". Universitätsbibliothek Leipzig, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-199183.

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7

Veres, Somosi Mariann, e T. O. Kobielieva. "Compliance program". Thesis, Харківський національний автомобільно-дорожній університет, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36516.

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8

Reichling, Peter, e P. G. Pererva. "Anticorruption compliance". Thesis, НТУ "ХПІ", 2017. http://repository.kpi.kharkov.ua/handle/KhPI-Press/34537.

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9

Kocziszky, György, Somosi Mariann Veres e Tetiana Kobielieva. "Reputational compliance". Thesis, NTU "KhPI", 2017. http://repository.kpi.kharkov.ua/handle/KhPI-Press/34947.

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The professional component is methodological in nature, is the core of the model at all levels of government. The communication component of reputational compliance unites the relationships within the collective within the framework of corporate ethics, which is reflected in styles and traditions, formalized with the help of Codes of Corporate Culture and Codes of Professional Ethics and the honor of the organization.

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Nagy, Szabolcs, e P. G. Pererva. "Compliance principles". Thesis, ТОВ "Нілан-ЛТД", 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/39482.

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11

DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal: Digitization, investigations & compliance in science". Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A33900.

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12

Friedrich, Jurgen. "Compliance with international law the Kyoto Protocol's compliance mechanisms as an effective tool to promote compliance? /". Montréal : McGill University, 2004. http://proquest.umi.com/pqdweb?did=885683501&sid=1&Fmt=2&clientId=78006&RQT=309&VName=PQD.

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13

Friedrich, Jurgën 1975. "Compliance with international law : the Kyoto protocol's compliance mechanisms as an effective tool to promote compliance?" Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80922.

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This thesis presents an assessment of the effectiveness of the compliance mechanisms of the Kyoto Protocol in promoting compliance with the obligations under the Protocol. First, theoretical approaches to compliance are explored in order to understand the reasons for which states comply, using both international legal and international relations theory. This not only contributes to a greater understanding of compliance, but also helps to establish a framework of criteria for the assessment. Second, practical experience with the compliance mechanisms of the Montreal Protocol is used to develop further assessment criteria. Following a detailed description and analysis of the compliance mechanisms, the insights from theory and practice are applied. The results show that the Kyoto Protocol's compliance mechanisms present an innovative balance of managerial and incentive strategies and integrate important elements emphasised by constructivist approaches to international law. They are thus designed effectively to promote compliance with the Kyoto Protocol.

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14

McElligott, Richard. "Magnetic Compliance : A novel approach to compliance in legged robots". Thesis, University of Reading, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.533785.

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15

Wilmes, Burkhard Wolf [Verfasser]. "Behavioral compliance : corporate compliance meets behavioral economics / Burkhard Wolf Wilmes". Paderborn : Universitätsbibliothek, 2018. http://d-nb.info/1153462680/34.

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16

Arnold-Wörner, Nicole. "Compliance von Diabetikern". Diss., lmu, 2005. http://nbn-resolving.de/urn:nbn:de:bvb:19-49721.

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17

Cochrane, Lorna June. "Redefining compliance education". Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=84496.

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Calls for innovations and research echo in the latest reviews and meta-analyses of methods to enhance compliance (Haynes, McDonald, Garg, & Montague, 2003; Pekkala & Merinder, 2002; Peterson, Takiya, & Finley, 2003). In spite of effective therapy emerging daily from medical research, non-compliance appears at disappointing rates. Over the past 25 years, the gap is widening between what we could achieve with available and emerging health care and what we are currently achieving. This lack of compliance with proven therapy thwarts health outcomes and adds to the growing health care costs. In Canada, direct and indirect costs resulting from non-compliance with therapies amount to 7 to 9 billion dollars per year (Coambes, Jensen, Hao Her, Ferguson, Jarry, Wong, & Abrahamsohn, 1995; Coambs, 1997; Tamblyn & Perreault., 1997).
Many stakeholders play a role in the complex compliance equation. The physician plays a key role. Supporting physician maintenance of competence are continuing health educators. Together, the physicians and educators seek to employ the latest evidence in their practices to enhance compliance. Explicating the thinking that guides their medical and educational practices helps researchers and educators to understand problems in current approaches to compliance.
It is argued that prior knowledge is the basis for learning (Limon & Mason, 2002). Understanding current knowledge and behavior of a learner establishes the baseline to build effective educational activities that will impact targeted outcomes. Further, education designed by using learner's prior knowledge is the scaffold for future learning (Alexander, 1996).
This survey research examines the thinking and behavior of a randomized sample of Canadian physicians and networking sample of educators. Quantitative and qualitative analysis of participant thinking and interventions reveal different perspectives and mental models that guide their clinical and educational decisions. The findings reveal important differences with current clinical recommendations. The study identifies important variables that explain the differences and lack of progress in this area.
Directions for future education and research are forwarded. The recommendations, based in theories of change and cognition, offer important insights and opportunities to make advances toward enhancing current rates of compliance.

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18

Bergmann, Jens. "When compliance fails". Universitätsbibliothek Leipzig, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-199129.

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19

Wenning, Rigo, e Sabrina Kirrane. "Compliance Using Metadata". Springer, 2018. http://epub.wu.ac.at/6497/1/ComplianceUsingMetadata.pdf.

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Everybody talks about the data economy. Data is collected stored, processed and re-used. In the EU, the GDPR creates a framework with conditions (e.g. consent) for the processing of personal data. But there are also other legal provisions containing requirements and conditions for the processing of data. Even today, most of those are hard-coded into workflows or database schemes, if at all. Data lakes are polluted with unusable data because nobody knows about usage rights or data quality. The approach presented here makes the data lake intelligent. It remembers usage limitations and promises made to the data subject or the contractual partner. Data can be used as risk can be assessed. Such a system easily reacts on new requirements. If processing is recorded back into the data lake, the recording of this information allows to prove compliance. This can be shown to authorities on demand as an audit trail. The concept is best exemplified by the SPECIAL project https://specialprivacy.eu (Scalable Policy-aware Linked Data Architecture For PrivacyPrivacy, TransparencyTransparency and ComplianceCompliance). SPECIAL has several use cases, but the basic framework is applicable beyond those cases.

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20

DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal". Universität Leipzig, 2016. https://ul.qucosa.de/id/qucosa%3A14919.

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In this edition, we take a closer look at compliance in the healthcare industry, and focus on questions arising from the fast-growing healthcare compliance system. Our first set of articles explicitly deals with that issue.

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21

DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal". Universität Leipzig, 2017. https://ul.qucosa.de/id/qucosa%3A15593.

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It gives us great pleasure to introduce you to our fourth edition of the Compliance Elliance Journal (CEJ). We are particularly pleased of a significant innovation, which accompanies our new edition. From now on the CEJ has an Advisory Board, consisting of Derek Six (Compliance Manager at DAW Group, Germany), Marcus Traut (Attorney at and Owner of Anwaltskanzlei Marcus Traut, Germany) and Kenneth Tung (Co-Founder and Chief Strategy Officer at In-Gear Legalytics Limited, China). We are glad that they are willing to support CEJ by their pushing ideas, suggestions and contributions. Thank you for deciding to join CEJ.

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22

DeStefano, Michele, e Hendrik Schneider. "Compliance Elliance Journal". Universität Leipzig, 2018. https://ul.qucosa.de/id/qucosa%3A21211.

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23

Borgstedt, Kristoffer, e Johanna Scherstén. "Compliance hos njurtransplanterade". Thesis, Malmö högskola, Fakulteten för hälsa och samhälle (HS), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-24201.

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Bakgrund: Att följa restriktioner gällande livsstil, och att ta mediciner som ordinerat, är nödvändigt för att en njurtransplanterad patient ska bibehålla funktion i den transplanterade njuren. Inom sjukvården benämns detta beteende för compliance. Non-compliance hos njurtransplanterade rapporteras i studier uppgå till 43 %. Non-compliance rapporteras öka risken för avstötning av njuren med upp till sju gånger för en patient med låg compliance, jämfört med en patient med hög compliance. Syfte: Syftet med aktuell litteraturstudie är att belysa faktorer som påverkar en vuxen njurtransplanterad patients compliance. Metod: En litteraturstudie bestående av kvalitativa och kvantitativa forskningsartiklar utfördes. Datainsamling genomfördes via databaserna PubMed, CINAHL samt PsycINFO. Kvalitetsgranskning enligt kriterier resulterade i 13 inkluderade artiklar. Resultat: Resultatet presenteras enligt tre huvudteman; livsstilsfaktorer, psykologiska faktorer samt kunskapsfaktorer, och varje huvudtema inkluderar minst en underrubrik. Barriärer till compliance uppges vara bland annat: glömska, ändring i vardaglig rutin, depression, stress och låg kunskap kring patientens eget tillstånd. Faktorer som rapporteras öka compliance inkluderar: socialt stöd, påminnelsemetoder, rädsla för att återgå till dialys samt känslor för donatorn.
Background: To maintain organ function, it is necessary for a kidney transplant recipient to comply with lifestyle recommendations and prescribed medication. Currently non-compliance numbers are reported to amount to 43 % among kidney transplant recipients. A non-compliant patient is up to seven times more likely to experience a rejection of the transplanted kidney than a compliant patient is.Purpose: The purpose of this literature review is to highlight factors that affect patient compliance in an adult kidney transplant recipient.Method: A literature review based on qualitative and quantitative research articles was conducted. Published studies were identified through the databases PubMed, CINAHL and PsycINFO. A selection of articles, according to criteria, resulted in 13 studies which were included in the review. Result: The results are were organized into three main themes: lifestyle factors, psychological factors and knowledge factors. Each main theme includes at least one sub-heading. Barriers for compliance include: Forgetfulness, change in daily routine, depression, stress and a low level of knowledge about own’s own condition. Factors reported to increase compliance include: Social support, reminder methods, fear of renewed dialysis, and emotions directed towards the donor.

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24

Dittmers, Claudia [Verfasser]. "Werteorientiertes Compliance-Management : Die Werte von Compliance-Beauftragten und ihr Einfluss auf die Compliance-Kultur im Unternehmen / Claudia Dittmers". Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2018. http://d-nb.info/1160310645/34.

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25

Sirois, Jean-Karl. "Statistical Analysis of Treatment Compliance for Clinical Trials using Electronic Compliance Monitoring". Thesis, Université d'Ottawa / University of Ottawa, 2015. http://hdl.handle.net/10393/32235.

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Compliance, the extent to which patients follow a medication regimen, has been recognized as one of the most serious problems facing medical practice today. Recent developments in assessing compliance include electronic compliance monitors (ECM), devices that record the date and time of the release of medication from its original container. This allows utilizing ECM compliance data in statistical analyses related to clinical trials. This thesis proposes ways of dealing with the time-varying nature of compliance. We examine the compliance behaviour from real ECM data through statistical analysis of compliance rate, followed by a time-to-event analysis with respect to first noncompliance event. Then, using discrete event simulation and proportional hazards models we compare analyses using a fixed treatment covariate and time-varying compliance covariate based on pharmacokinetic principles in estimating treatment effect. We observe a reduction of up to 40% in EMSE in favour of the latter model for treatment effect estimation.

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26

Bland, Ronita. "Medication compliance among hemodyalysis patients and factors that contribute to con-compliance". Cincinnati, Ohio : University of Cincinnati, 2007. http://www.ohiolink.edu/etd/view.cgi?acc%5Fnum=ucin1186751783.

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Thesis (Master of Education)--University of Cincinnati, 2007.
Advisor: Dr. Randall Cottrell Title from electronic thesis title page (viewed Dec.6, 2007). Includes abstract. Includes bibliographical references.

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Bland, Ronita. "Medication Compliance Among Hemodyalysis Patients and Factors That Contribute to Non-Compliance". University of Cincinnati / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1186751783.

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28

Klopp, Thorben [Verfasser]. "Der Compliance-Beauftragte. : Arbeitsrechtliche Stellung und Funktion in der Compliance. / Thorben Klopp". Berlin : Duncker & Humblot, 2012. http://d-nb.info/1238426913/34.

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Wardle, Arthur R. "Industry Compliance Costs Under the Renewable Fuel Standard: Evidence from Compliance Credits". DigitalCommons@USU, 2019. https://digitalcommons.usu.edu/etd/7532.

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The Renewable Fuel Standard requires US oil refineries to blend biofuels into domestic transportation fuels. To ensure that compliance costs under this mandate don’t disproportionately affect any subset of refiners, the regulation includes a compliance credit program, whereby refiners blending excess biofuels can sell their excess compliance to refiners that do not blend enough. The price of these credits can be interpreted as the marginal cost of compliance with the mandate. I measure how changes in the prices of these compliance credits affect the stock prices of oil refining firms. There are a number of ways one might expect these compliance credits to affect firms. Much economic research finds that oil refiners are able to pass the costs of RFS compliance to consumers quite easily, suggesting that changes in the compliance cost should not affect firms’ value at all. Large refiners tend to claim that the RFS imposes a large cost and drags down their profits. Perhaps the most interesting claim is that of the “merchant refiners”—generally small refiners who do not own the infrastructure to blend biofuels on their own and are thus forced to comply with the mandate completely with compliance credits. They claim that larger refiners are able to hoard the credits and sell them for windfall profits at the expense of the merchant refiners. My results indicate that positive shocks in compliance credit prices are associated with stock losses only among large, non-merchant refiners, and that even this association is small. This discredits the claims of merchant refiners, but opens a new puzzle: why are large, integrated refiners the only ones affected? I conclude my paper with a number of potential explanations, though I am not able to test between them using my data.

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30

Kocziszky, György, Somosi Mariann Veres e P. G. Pererva. "Compliance of an enterprise". Thesis, Національний авіаційний університет, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36511.

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31

Sikorska, Małgorzata, Somosi Mariann Veres e P. G. Pererva. "Compliance: essence and definition". Thesis, Кременчуцький національний університет ім. Михайла Остроградського, 2017. http://repository.kpi.kharkov.ua/handle/KhPI-Press/33719.

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Compliance refers to the part of the management / control system in the organization that is associated with the risks of non-compliance, non-compliance with the requirements of legislation, regulatory documents, rules and standards of supervisory bodies, industry associations and self-regulatory organizations, codes of conduct, etc. Such risks of nonconformity can ultimately be manifested in the form of applying legal sanctions or regulatory sanctions, financial or reputation losses as a result of non-compliance with laws, generally accepted rules and standards.

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Neptin, Martin, e Angelica Preigård. "Sjukvårdspersonalens compliance gällande hygienrutiner". Thesis, Malmö högskola, Fakulteten för hälsa och samhälle (HS), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-25715.

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Vårdrelaterade infektioner kostar årligen 3,7 miljarder kronor och drabbar 10 % av dem som ligger inne för akut sjukvård. Det är därför viktigt med en god vård-hygien. Syftet med studien var att undersöka hur väl vårdpersonal följer Handbo-ken för hälso- och sjukvård då gäller handhygien, smycken, klädsel och hår. Data-insamlingen skedde med hjälp av en enkät som delades ut på en klinik. Resultatet analyserades sedan kvantitativt och visade att compliance var hög över lag men att den på vissa punkter behövde förbättras. Det var ca 19 % som ansåg att det gick bra att använda släta ringar och 74 % bytte kläder dagligen vilket motiverades med att det inte fanns tillräcklig tillgång på rena kläder. Det visade sig att det fanns små skillnader mellan de olika yrkeskategorierna samt mellan de olika av-delningarna.
Cross infections cost 3,7 milliards Swedish crowns a year and affect 10 % of the patients who are treated for an acute disease. This is why it is important with a satisfactory hygiene in hospital treatment. The aim of this study was to assess how well nursing staff adhered to prescribed hygiene routines concerning hand hy-giene, jewellery, clothing and hair. The collection of data was made by a ques-tionnaire that was handed out at one medical clinic. The result was analysed with a quantitative method. The study showed high compliance but also that certain points need to be improved. Approximately 19 % consider that it was acceptable to wear engagement rings at work and 74 % change clothes daily. The motivation was that the access to clean clothes was insufficient. There were small differences between different categories of work and between the different wards.

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URPIS, ENRICO. "Temi sulla tax compliance". Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35807.

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Questo lavoro propone dei temi sulla tax compliance in un contesto come quello italiano, caratterizzato da un basso livello della stessa. Il primo capitolo propone una ricerca concernente gli effetti dei controlli. Nella letteratura, l’esito degli stessi è ancora discusso, alla luce del fatto che sono possibili due effetti opposti: il target effect ed il bomb-crater effect. Grazie all’impiego di un database dell’Agenzia delle Entrate italiana, con una combinazione di tecniche di of matching e difference – in – difference, questo lavoro mostra come in un particolare contesto, come quello italiano, i controlli possono avere un effetto positivo sulla tax compliance. Il secondo capitolo mostra gli effetti dell’introduzione di una presumptive tax nella forma di una minimum tax. L’obiettivo principale è quello di studiare l’effetto di tale introduzione quando si hanno particolari condizioni. Nello specifico, questa analisi confronta le tasse italiane pagate da un particolare gruppo di contribuenti, con quelle che verrebbero pagate con l’introduzione di una presumptive tax nella forma di una minimum tax. Il presente lavoro include due differenti metodologie di stima di una presumptive tax, sviluppate dall’ISTAT e dall’Agenzia delle Entrate italiana, includendo anche le possibili reazioni dei contribuenti.
This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it. The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance. The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well.

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34

URPIS, ENRICO. "Temi sulla tax compliance". Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35807.

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Questo lavoro propone dei temi sulla tax compliance in un contesto come quello italiano, caratterizzato da un basso livello della stessa. Il primo capitolo propone una ricerca concernente gli effetti dei controlli. Nella letteratura, l’esito degli stessi è ancora discusso, alla luce del fatto che sono possibili due effetti opposti: il target effect ed il bomb-crater effect. Grazie all’impiego di un database dell’Agenzia delle Entrate italiana, con una combinazione di tecniche di of matching e difference – in – difference, questo lavoro mostra come in un particolare contesto, come quello italiano, i controlli possono avere un effetto positivo sulla tax compliance. Il secondo capitolo mostra gli effetti dell’introduzione di una presumptive tax nella forma di una minimum tax. L’obiettivo principale è quello di studiare l’effetto di tale introduzione quando si hanno particolari condizioni. Nello specifico, questa analisi confronta le tasse italiane pagate da un particolare gruppo di contribuenti, con quelle che verrebbero pagate con l’introduzione di una presumptive tax nella forma di una minimum tax. Il presente lavoro include due differenti metodologie di stima di una presumptive tax, sviluppate dall’ISTAT e dall’Agenzia delle Entrate italiana, includendo anche le possibili reazioni dei contribuenti.
This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it. The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance. The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well.

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35

RABASCO, MICHELE. "ESSAYS ON TAX COMPLIANCE". Doctoral thesis, Università Cattolica del Sacro Cuore, 2020. http://hdl.handle.net/10280/83513.

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Questa tesi è composta da due saggi indipendenti. Il saggio presentato nel Capitolo 1 studia la conformità fiscale all'interno di un modello basato su agenti. Il modello è progettato tenendo conto di una serie di regole fiscali in vigore in Italia e calibrato con micro-dati forniti dall'autorità fiscale italiana. I risultati delle simulazioni mostrano che, considerando livelli di deterrenza realistici, agenti strettamente razionali generano un livello (medio) di non conformità fiscale sostanzialmente superiore a quello suggerito dai dati empirici. Quando includiamo nel processo decisionale dell’agente il calcolo e l’aggiornamento della probabilità soggettiva di subire un controllo, così come l’attitudine alla conformità sociale e gli effetti di rete, il modello fornisce risultati maggiormente in linea con l'evidenza empirica. Il saggio presentato nel Capitolo 2 impiega diverse tecniche di apprendimento automatico, con l'obiettivo di identificare quei contribuenti che hanno maggiore probabilità di aumentare l’importo della loro dichiarazione dei redditi dopo essere stati controllati dall'autorità fiscale. Tra i metodi impiegati, la foresta casuale ha garantito la maggiore accuratezza predittiva. Per valutare l'utilità pratica del nostro approccio, calcoliamo l'aumento del reddito netto riportato dai contribuenti identificati dal modello random forest. Troviamo che, in media, questo aumento è significativo rispetto alla media di tutti i contribuenti ispezionati. Riteniamo, dunque, che il nostro approccio possa rivelarsi uno strumento utile al fine di individuare e selezionare quei contribuenti che hanno una maggiore probabilità di dichiarare un reddito più alto in seguito ad un controllo, consentendo, quindi, una migliore allocazione delle - tipicamente scarse - risorse finanziarie a disposizione dell’autorità fiscale nell'ambito della sua attività ordinaria di controllo.
The essay presented in Chapter 1 studies tax compliance within an agent-based framework. The model is designed according to a set of normative taxing rules for the Italian case and calibrated with micro-data provided by the Italian tax authority. Simulation results show that, under realistic deterrence levels, strict rational agents generate a (average) level of tax noncompliance substantially higher than that suggested by the empirical data. When subjective audit probability computing and updating as well as social conformity attitude and network effects are included in the decision process, the model provides results more in line with the empirical evidence. The essay presented in Chapter 2 employs several machine learning techniques, with the aim to identify those taxpayers who are more likely to increase their net income declarations after being audited by the tax authority. Among the employed methods, random forest guaranteed higher predictive accuracy. In order to assess the practical utility of our approach, we compute the reported net income increase by taxpayers identified through the random forest model. We find that, on average, this increase is significant compared to the average of all the inspected taxpayers. We believe that our approach could prove a useful tool in order to identify and select those taxpayers who are more likely to increase the income reporting after an audit, therefore allowing for a better allocation of the – typically scarce – financial resources available to the tax authority for its ordinary auditing activities.

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RABASCO, MICHELE. "ESSAYS ON TAX COMPLIANCE". Doctoral thesis, Università Cattolica del Sacro Cuore, 2020. http://hdl.handle.net/10280/83513.

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Resumo:

Questa tesi è composta da due saggi indipendenti. Il saggio presentato nel Capitolo 1 studia la conformità fiscale all'interno di un modello basato su agenti. Il modello è progettato tenendo conto di una serie di regole fiscali in vigore in Italia e calibrato con micro-dati forniti dall'autorità fiscale italiana. I risultati delle simulazioni mostrano che, considerando livelli di deterrenza realistici, agenti strettamente razionali generano un livello (medio) di non conformità fiscale sostanzialmente superiore a quello suggerito dai dati empirici. Quando includiamo nel processo decisionale dell’agente il calcolo e l’aggiornamento della probabilità soggettiva di subire un controllo, così come l’attitudine alla conformità sociale e gli effetti di rete, il modello fornisce risultati maggiormente in linea con l'evidenza empirica. Il saggio presentato nel Capitolo 2 impiega diverse tecniche di apprendimento automatico, con l'obiettivo di identificare quei contribuenti che hanno maggiore probabilità di aumentare l’importo della loro dichiarazione dei redditi dopo essere stati controllati dall'autorità fiscale. Tra i metodi impiegati, la foresta casuale ha garantito la maggiore accuratezza predittiva. Per valutare l'utilità pratica del nostro approccio, calcoliamo l'aumento del reddito netto riportato dai contribuenti identificati dal modello random forest. Troviamo che, in media, questo aumento è significativo rispetto alla media di tutti i contribuenti ispezionati. Riteniamo, dunque, che il nostro approccio possa rivelarsi uno strumento utile al fine di individuare e selezionare quei contribuenti che hanno una maggiore probabilità di dichiarare un reddito più alto in seguito ad un controllo, consentendo, quindi, una migliore allocazione delle - tipicamente scarse - risorse finanziarie a disposizione dell’autorità fiscale nell'ambito della sua attività ordinaria di controllo.
The essay presented in Chapter 1 studies tax compliance within an agent-based framework. The model is designed according to a set of normative taxing rules for the Italian case and calibrated with micro-data provided by the Italian tax authority. Simulation results show that, under realistic deterrence levels, strict rational agents generate a (average) level of tax noncompliance substantially higher than that suggested by the empirical data. When subjective audit probability computing and updating as well as social conformity attitude and network effects are included in the decision process, the model provides results more in line with the empirical evidence. The essay presented in Chapter 2 employs several machine learning techniques, with the aim to identify those taxpayers who are more likely to increase their net income declarations after being audited by the tax authority. Among the employed methods, random forest guaranteed higher predictive accuracy. In order to assess the practical utility of our approach, we compute the reported net income increase by taxpayers identified through the random forest model. We find that, on average, this increase is significant compared to the average of all the inspected taxpayers. We believe that our approach could prove a useful tool in order to identify and select those taxpayers who are more likely to increase the income reporting after an audit, therefore allowing for a better allocation of the – typically scarce – financial resources available to the tax authority for its ordinary auditing activities.

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Jónsdóttir, Helga. "The Kyoto Protocol compliance system : is the system effective enough to ensure compliance?" Thesis, Stockholms universitet, Juridiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-96172.

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Zimmermann, Susanne Annette [Verfasser]. "Strafbarkeitsrisiken durch Compliance. : Auswirkungen von Compliance-Regelungen auf das Wirtschaftsstrafrecht. / Susanne Annette Zimmermann". Berlin : Duncker & Humblot, 2014. http://d-nb.info/123843441X/34.

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Lorenz, Heather L. "The Compliance Conundrum| Addressing Student-centered Compliance Systems at Small, Private, Tuition-dependent Institutions". Thesis, University of Pennsylvania, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10828818.

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Intensified competition, declining numbers, budgetary constraints, and increased prices indicate that higher education is in the midst of a major evolution. Particularly, small, private, tuition-dependent institutions are struggling nationwide, and if they are unable to find ways to increase their revenue, increased mergers and closures will result. Additionally, both local and federal government have called for increased accountability, and amplified governmental regulations have resulted in high-stake consequences for noncompliance.

The law infiltrates every policy and department within an institution. Laws have been passed, and regulations have been promulgated by both the federal and state government, resulting in the expansion of the legal requirements institutions have to face. Although hundreds of laws and statutes impact higher education, this study will focus on the over 35 statutes and more than 60 enabling regulations that impact student affairs. Institutions have been asked to ramp up reporting, step up prevention, mandate training, interpret regulations, and keep abreast of the amendments to the law. This increased demand has placed a significant constraint on student affairs divisions at small, private, tuition-dependent institutions and has made an already demanding circumstance more complex.

Responsible for student affairs divisions, chief student affairs officers (CSAOs) manage the compliance obligations that permeate their areas of responsibility. Chief student affairs officers must be aware of the legal and risk management issues that affect the functional areas for which they are responsible. Little research exists documenting how these increased regulations have impacted the work of CSAOs. This multisite case study collected data from three sites to gain an in-depth understanding of how small, private, tuition-dependent institutions are managing student-centered compliance. Additionally, this study looked at the role the CSAO plays in managing student-centered compliance. In addition to the CSAO, additional staff at each of the three institutions were interviewed if they were identified as having responsibility for compliance. When available, policy manuals, handbooks, and other documents were reviewed to assist in data triangulation. A clear understanding of how compliance impacts CSAOs will help inform future work in the field of student affairs.

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Ongwamuhana, Kibuta. "Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance". Doctoral thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/12250.

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Includes abstract.
Includes bibliographical references (p. 278-300).
This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be significantly impaired.

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Boniolo, Irene <1997&gt. "The importance of the compliance function. The role of financial instruments compliance within banks". Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/21142.

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The great financial crisis (GFC) showed important weak spots in the financial system, more in details it was observed a lack of regulation and supervision by competent authorities; for these reasons the years after were characterized by a re-assessment of the entire sector, introducing more compelling laws, policies, and guidelines, and enhanced the ones already put into force. In the lights of the new framework, the compliance role gained great importance, especially in banks, ensuring the right interpretation of the law, and moreover providing a risk defense line for credit institutions. The focus of the thesis is to emphasize this function and role, aiming at identifying the duties not only as fulfilling laws and policies, but highlighting the fact that this discipline shall be considered as part of the bank’s culture and that its role goes deeper. Furthermore, the object of the work is to address the role of the compliance function within banks emphasizing the importance of the division in monitoring financial instruments and their restrictions, to prevent the risk to arise, to provide more transparency and lastly for investors’ protection. Indeed, the thesis focuses on the role of securities compliance, by observing the impact of the regulations entered into force in the aftermath of the crisis and how these impact banks.

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Elkins, Amanda N. "Physiological compliance during team performance". Connect to this title online, 2007. http://etd.lib.clemson.edu/documents/1202410308/.

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Fairchild, Carol J. "Prescription refill compliance validation study". Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=19465.

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Numerous studies have demonstrated that noncompliance causes increased morbidity and mortality from a wide variety of illnesses. Solutions to the problem require systematic evaluation of the determinants of noncompliance and identification of subgroups of patients who are vulnerable so appropriate interventions can be designed. Population-based research methods are needed to evaluate this problem.

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Hardstaff, Ruth. "Compliance post solid organ transplantation". Thesis, University of Newcastle Upon Tyne, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.493240.

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The twentieth century was a time of a lot of advances in medicine, none more so than in the field of transplantation. Thanks to the pioneering work of many different people in a variety of different fields it is now possible to transplant bone marrow and solid organs. Transplantation is a truly multidisciplinary specialty where patient care is shared between physicians and surgeons. As in all medical specialties good nursing care is essential and requires a high degree of specialisation. Pathologists are key in post operative management in order to promptly diagnose problems so that treatment can be commenced with the minimum of delays.

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Banks, Theodore L. "Compliance : the new international law". Universitätsbibliothek Leipzig, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-176433.

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Theodore Banks is a partner at Scharf Banks Marmor LLC in Chicago, and President of Compliance & Competition Consultants, LLC. He is the editor of the Corporate Legal Compliance Handbook, published by Wolters-Kluwer, and an adjunct professor at Loyola University Chicago School of Law, where he teaches corporate compliance. This article is based on a presentation to the University of Denver Sturm College of Law (March 2015).

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Lowis, Lutz [Verfasser], e Günter [Akademischer Betreuer] Müller. "Automatisierte Compliance-Prüfung von Geschäftsprozessen". Freiburg : Universität, 2011. http://d-nb.info/1123462925/34.

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Sigala, Maria. "Tax compliance and social influence". Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302572.

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Klock, Sara M. "The LawWithoutWalls journey through compliance". Universitätsbibliothek Leipzig, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-208925.

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This piece describes the journey of a student on a LawWithoutWalls ("LWOW") team that was charged with helping a large multinational defense firm, Lockheed Martin, solve this problem. This piece is not designed to teach the reader about supply chain management; instead, it will exemplify through a real-life experience how tough it is to teach people who are not compliance experts about the field’s complexities and, further, explore the difficulty in developing creative, practicable solutions to compliance problems.

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Konstantinos, Konstantinidis. "Automated cyber security compliance assessment". Thesis, KTH, Skolan för elektro- och systemteknik (EES), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-200950.

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Companies and organizations seek to comply to various cybersecurity standards in order to improve their security levels, to followthe requirements of their customers or sometimes obliged by regulatorylaws.The compliance process rely on human assessors and could becomemore effective by automating a subset of the underlying tasksthat constitute it.This study is aimed at creating a software advisor that assessesan IT architecture for compliance to the NERC-CIP standard. Toachieve this a two step process was followed.At the first step specific NERC-CIP requirements were modeledand mapped using the SecuriCAD cyber security modeling tool.Then a software expert able to interpret and compare the Securi-CAD’s abstractions was created. Comparing the mapped rules withthe attributes of a modeled architecture the expert passes judgmenton the compliance status of the system. The second stage validated the advisor and measured its accuracy.That was achieved by conducting a Turing test. During the testanswers produced by the software advisor were compared to thoseof five human domain experts within cyber security for the same assessmenttask. The comparison was assigned to another domainexpert who evaluated the responses without being aware of theirorigin. The responses were graded and ranked from best to worst.The results show that the software expert was able to surpasshuman expertise for the given task and was ranked first along withanother human expert.Also the study contains a section that describes a method of extractingmetrics characterizing the NERC-CIP standard. This derivesfrom the combination of the modeled standard requirementsand the ability of the SecuriCAD tool to simulate cyber attacks andproduce probabilistic security metrics for a given architecture. Thatwas achieved by creating 50 random NERC-CIP compliant architecturesand extracting the average time that a successful adversaryneeds to compromise the system. The results show that half of the the successful attacks againstour compliant sample succeed on 23.19 days on average, while a5% of them succeed in 5.02 days on average.As indicated by the results software assessors can be as mucheffective as human assessors. They can help an organization toprepare for a scheduled assessment and assist human complianceexperts with their judgments. Finally the suggested method of extractingsecurity metrics could be a base for extending to other standardsand making comparisons among them. This would be anadded variable during the process of selecting which cyber securitystandard certification an organization should pursue.
Företag och organisationer strävar efter att uppfylla olika cybersäkerhetsstandardermed mål att förbättra sina säkerhetsnivåer, attuppfylla kunders önskemål, eller då det krävs enligt lag.Efterlevnadsprocessen utförs av mänskliga bedömare och kangöras effektivare genom automatisering av en del underliggandeuppgifter som utgör den.Denna studie har som mål att skapa mjukvarurådgivare som bedömeren IT-arkitektur för efterlevnad av NERC-CIP-standard. För attuppnå detta följdes en tvåstegsprocess.Som första steg modellerades och mappades specifika NERCCIP-krav med hjälp av verktyget för modellering av cybersäkerhet,SecuriCAD. Sedan skapades en expertmjukvara med förmågan atttolka och jämföra SecuriCAD:s abstraktioner. Expertmjukvaran bedömersystemets efterlevnadsstatus via jämförelse av mappade regleroch den modellerade arkitekturens attributer. Som andra stegvaliderades programvaran och dess exakthet mättes. Detta uppnåddes via genomförande av Turingtest. Under testetjämfördes programvarans svar med svar från fem mänskliga områdesexperterpå cybersäkerhet i samma bedömningsuppgift. Jämförelsenöverläts till en annan områdesexpert som utvärderade svarenutan vetskap om deras ursprung. Svaren graderades och rangordnadesfrån bäst till sämst.Resultaten visar att expertprogrammet överträffade mänsklig expertisi given uppgift och tilldelades förstaplats tillsammans med enannan mänsklig expert.Studien innehåller också en sektion som beskriver metoden förextrahering av mätvärden som karaktäriserar NERC-CIP-standarden.Denna härrör från kombinationen av modellerade standardkrav ochverktyget SecuriCAD:s förmåga att simulera cyberattacker och produceraprobabilitiska säkerhetsmätvärden för en given arkitektur.Detta uppnåddes genom att skapa 50 slumpmässiga NERC-CIPefterlevandearkitekturer och extrahering av genomsnittlig tid en framgångsrikmotståndare behöver för att äventyra systemet.Resultaten visar att hälften av de lyckade attackerna mot vårtefterlevnadsexempel lyckades på 23,19 dagar i genomsnitt, och 5% av dem lyckades på 5,02 dagar i genomsnitt. Såsom indikeras av resultaten kan bedömningsmjukvaror ansesvara lika effektiva som mänskliga bedömare. De kan hjälpa en organisationatt förbereda för en planerad bedömning och hjälpa mänskligaefterlevnadsexperter med deras bedömningar. Slutligen kanden föreslagna metoden att extrahera säkerhetsmätvärden utgöraen grund för att förlängas till andra standarder och göra jämförelsermellan dessa. Detta vore en extra variabel under beslutsprocessenom vilken standardcertifikation för cybersäkerhet en organisationbör bedriva.

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Borzino, Natalia. "Networks, social information and compliance". Thesis, University of East Anglia, 2016. https://ueaeprints.uea.ac.uk/64224/.

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The work developed in my PhD on “Networks, Social Information and Compliance” focuses on compliance (voluntary and non), diffusion of information and spillovers in diverse network structures. More specifically, we test experimentally how minimal social information is diffused through different network structures and its role on increasing the level of efficiency along with its positive effect on voluntary compliance of emergent social norms and tax compliance. In the first two chapters, we implement a networked version of the trust game with two senders and one receiver. We manipulate in a minimal way the social information available in the network and, the novelty of our work consists in the introduction of non-binding suggestion about the level of trust and trustworthiness, which is totally fair and (partially) efficient. It is also manipulated in the two studies the selection mechanism of the roles in the game by introducing social status. Our findings suggest that social information has a positive and significant effect on increasing the level of trust in the network. The non-binding suggestion has also a positive and significant effect on individual decisions. In the last chapter, we study in a laboratory experiment how tax compliance information is diffused in a fixed-six-nodes circle network. The game has four information conditions: No Info, Full Info, Positive Info and Negative Info. In the No info treatment, subjects get individual information about whether they were audited, the outcome of it and her final payoff. In the Positive Info (Negative Info) treatment, participants get information whether adjacent connected nodes were audited and found compliant (noncompliant). In the Full Info, participants get both positive and negative signals. We control for the effect of signals on participants’ beliefs on the ex-ante fixed and unknown audit probability by an incentive compatible mechanism. The tax rate and fine rate are fixed and known by the subjects. Our findings suggest that positive and negative signals have a significant effect in the levels of reporting and compliance at individual level. Indeed, diffusion of non-strong negative signal (one bad example) has a negative effect on individuals’ tax compliance. The diffusion of strong positive signals (two good examples) is required to generate any increase in compliance decisions within networks.

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