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Search Results: 1 - 10 of 13828 matches for " non-compliance "
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Do Higher Tax Rates Encourage/Discourage Tax Compliance?  [PDF]
María Jesús Freire-Serén, Judith Panadés
Modern Economy (ME) , 2013, DOI: 10.4236/me.2013.412086
Abstract:

In this survey, we try to summarize what economists know about how increasing tax rate affects both tax evasion and the willingness to pay taxes. We show how this apparently trivial question presents puzzling results. This paper introduces the main contributions that have attempted to explain the apparent contradiction between the empirical evidence on the reaction of taxpayers to changes in tax rate levels and the results obtained by the standard models of tax evasion. In an effort to shed some light on this issue, the paper primarily concludes that there is more than enough room for further research on the relationship between tax evasion and tax rates given the many gaps in the literature concerning on this topic.

 

Contribution of Risk Perception for the Analysis of Non-Compliance to Work Procedures  [PDF]
Mohammed Mouda, Mébarek Djebabra, Makhlouf Chati
Health (Health) , 2014, DOI: 10.4236/health.2014.619309
Abstract: One of the problems encountered in work security is non-compliance to work procedures by operators. The consequences of such human behavior are harmful to both the operators and the organization. These consequences are the result of a situational behavior of operators. This article focuses on the perception of work situations in a sample of Algerian workers in oil companies knowing that this perception determines, in large part, the decisions taken by the operators in terms of non-compliance with work procedures.
Ades?o e n?o-ades?o ao tratamento farmacológico para depress?o
Cunha, Marines de Fátima;Gandini, Rita de Cássia;
Psicologia: Teoria e Pesquisa , 2009, DOI: 10.1590/S0102-37722009000300015
Abstract: the present study aimed to understand the aspects related to compliance and non compliance to the pharmacological treatment for depression, with users and former-users of a mental-health public service. twenty four patients were interviewed individually (12 adherent and 12 non-adherent to the pharmacological treatment for depression). through interviews content analysis, it was identified that the compliance and non-compliance phenomenon would be inter-related to intrapersonal aspects, interpersonal aspects, and to the context of the patient's treatment, the results contributed to reflections concerning to the role of mental health teams in enhancing treatment compliance, as well as to the need of a greater consideration of the individual, the family and the community, and the assistance provided by the institution.
Factores relacionados con el incumplimiento a citas concertadas de un grupo de pacientes hipertensos
Orueta,R.; Gómez-Calcerrada,R. M.; Redondo,S.; Soto,M.; Alejandre,G.; López,J.;
Medifam , 2001, DOI: 10.4321/S1131-57682001000300003
Abstract: fundaments: non-compliance is a frecuent cause of medical actions′failure, being the absence to periodical controls a very important form of the same. objective: to know the non-compliance degree to arrange appointments of patients with arterial hypertension and the factors involve in it. design: observational, analitical. materials and methods: it was included all patients with controlled arterial hypertension in arrange appointments and were followed during one year. it was considered as a non-compliant those patients who did not attend to more than 20% of the arrange appointments. in case of not attendance, we called the patient by telephone to make a new appointment. results: it was included 129 patients (the mean was 7.3 controls in a year). there were 11.2% non-compliance to the clinics and 24.8% were non-compliant, although 51.2% did not attend to any appointments. men were more non-compliant than women (36.2 vs 18.3%) and people below 50 years old (66.7% non-compliant). it was not observe differences in relation with cultural level, civil state or work situation, but there were differences related with cohabitation (45.5% lived alone vs 20.2% and 22.2% if they lived in family or with another people). previous non-compliant patients were also more non-compliant (34.5 vs 16.9%). it was not found any differences in compliance depending on clinic, the appointment′s time, interval between the appointments or distance since the latest on-demand clinic. conclusions: it does not exist a clear type of non-compliant hypertensive patient to regular controls, but it would probably have to be alert and take anticipatory actions in young men and patients with previous non compliance appointments
El Incumplimiento Contractual y los Remedios de que Dispone el Acreedor en la Compraventa Internacional
Vidal Olivares,álvaro R;
Revista chilena de derecho , 2006, DOI: 10.4067/S0718-34372006000300002
Abstract: the viena convention adopts a wide and objective concept of non-compliance and offers the creditor a series of remedies to freely choose from. however, the convention requires him or her to reasonably manage the effects of this non-compliance, meaning that he or she has to respect communication and material conduct requirements. the convention establishes that the debtor's liability is objective and strict and it extends to all damages following reasonably foreseeable non compliance at the time of the contract, while excluding all those damages that the creditor would have been able to prevent from happening or to to avoid if he or she had adopted a reasonable conduct. the exoneration of liability only influences directly the damages compensation, but it does not affect the other remedies such as the compliance claim (including compensation and mending of all non conform products), the reduction of the price and the termination of the contract.
El "Commodum Repraesentationis" del artículo 1677 del "Código Civil" de Chile
Alcalde Silva,Jaime;
Revista de derecho (Valparaíso) , 2008, DOI: 10.4067/S0718-68512008000200001
Abstract: this work analyses the faculty of the creditor contained in article 1677 ccch. known as commodum repraesentationis, which consists of the possibility of demanding the assignments of the actions and rights of the debtor against those whose deeds or guilt causes the extinction of the due object. this solution for the non-compliance-of noticeable doctrinal development in other systems-has received scarce attention by chilean literature; therefore, it is necessary to reinstate its study.
GENDER AND ETHNICITY DIFFERENCES IN TAX COMPLIANCE
Jeyapalan Kasipillai,Hijattulah Abdul Jabbar
Asian Academy of Management Journal , 2006,
Abstract: The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. A personal interview approach is used to obtain information from taxpayers in urban towns. A t-test suggests that males and females were found to have similar compliant attitude. As for ethnicity, asimilar result was observed. Results of a regression analysis indicate that gender, academic qualification, and the person preparing tax return were statistically significant as determinants of non-compliant attitude. In terms of compliant behavior, a regression analysis revealed that "attitude towards non-compliance" and "receipt of cash income" were two significant explanatory variables of tax non-compliance behavior of understating income knowingly. The findings of this study are useful for policyimplications in identifying groups that require additional attention to increase voluntary tax compliance.
LA INDEMNIZACIóN COMPENSATORIA POR INCUMPLIMIENTO DE LOS CONTRATOS BILATERALES COMO REMEDIO AUTóNOMO EN EL DERECHO CIVIL CHILENO
López Díaz,Patricia Verónica;
Revista chilena de derecho privado , 2010, DOI: 10.4067/S0718-80722010000200003
Abstract: the present work aims to determine if, while facing breach of contract, the creditor can opt indiscriminately among claiming the termination of the contract, specific performance, or damages compensation; or whether that choice is limited only to the termination of the contract or specific performance, in both cases together with damages compensation. in order to do that, this work also analyses the articles contained in the chilean civil code and the model which the new contract law offers nowadays in this matter.
El Incumplimiento Contractual y los Remedios de que Dispone el Acreedor en la Compraventa Internacional
álvaro R Vidal Olivares
Revista Chilena de Derecho : Publicado por la Facultad de Derecho Universidad Católica de Chile , 2006,
Abstract: En la Convención de Viena se recoge un concepto amplio y objetivo de incumplimiento y pone a disposición del acreedor una serie de remedios entre los cuales puede optar libremente. Empero, la Convención le impone una gestión razonable de los efectos del incumplimiento que se manifiesta en la necesidad de observar cargas de comunicación y de conducta material. La Convención atribuye al deudor una responsabilidad objetiva y estricta y ella se extiende a todos los da os que sean una consecuencia del incumplimiento razonablemente previsible al momento del contrato, con exclusión de aquellos da os que el acreedor habría podido prevenir o evitar de haber observado una conducta razonable. La exoneración de responsabilidad solo incide directamente en la indemnización de da os, no así respecto de los restantes remedios como son la pretensión de cumplimiento, incluidas sus modalidades de reparación y sustitución de las mercaderías no conformes, la reducción del precio y la resolución del contrato. The Viena Convention adopts a wide and objective concept of non-compliance and offers the creditor a series of remedies to freely choose from. However, the Convention requires him or her to reasonably manage the effects of this non-compliance, meaning that he or she has to respect communication and material conduct requirements. The Convention establishes that the debtor's liability is objective and strict and it extends to all damages following reasonably foreseeable non compliance at the time of the contract, while excluding all those damages that the creditor would have been able to prevent from happening or to to avoid if he or she had adopted a reasonable conduct. The exoneration of liability only influences directly the damages compensation, but it does not affect the other remedies such as the compliance claim (including compensation and mending of all non conform products), the reduction of the price and the termination of the contract.
Estimating Intervention Effects in a Complex Multi-Level Smoking Prevention Study
Milena Falcaro,Andrew C. Povey,Anne Fielder,Elizabeth Nahit,Andrew Pickles
International Journal of Environmental Research and Public Health , 2009, DOI: 10.3390/ijerph6020463
Abstract: This paper illustrates how to estimate cumulative and non-cumulative treatment effects in a complex school-based smoking intervention study. The Instrumental Variable method is used to tackle non-compliance and measurement error for a range of treatment exposure measures (binary, ordinal and continuous) in the presence of clustering and drop-out. The results are compared to more routine analyses. The empirical findings from this study provide little encouragement for believing that poorly resourced school-based interventions can bring about substantial long-lasting reductions in smoking behaviour but that novel components such as a computer game might have some short-term effect.
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