FID Recht - 343 - Wehrrecht, Steuerrecht, Wirtschaftsrecht

Signalling "compliance': The link between notified EU directive implementation and infringement cases

2026-04-16T14:25:39+00:00

ISSN:1465-1165 ; ISSN:1741-2757 ; ISSN:1741-2757

Decoupling practical and legal compliance: Analysis of member states' implementation of EU policy

2026-04-16T14:25:39+00:00

ISSN:0304-4130 ; ISSN:1475-6765 ; ISSN:1475-6765

A Spectrum of Inclusion: Climate and Environmental Justice Teaching in a Technical Context

2026-04-16T14:18:22+00:00

Although a substantial body of research has examined how sustainability is integrated into higher education curricula, relatively few studies have explored how instructors incorporate climate and environmental justice (CEJ) content and pedagogies across disciplines. Emerging scholarship has begun to address how interdisciplinary environmental and sustainability (IES) programs and institutional sustainability requirements include environmental justice (EJ) course content. Yet when CEJ knowledge i[...]

Research Compliance Form (Project Level): Applicant Training Manual—ILRI Research Compliance Online Platform (Infonetica)

2026-04-16T14:15:40+00:00

Criminal compliance y carga probatoria: un análisis a la luz de la STS 298/2024, de 8 de abril. Consideraciones dogmáticas sobre el compliance penal y su proyección en la práctica procesal penal corporativa

2026-04-16T14:14:45+00:00

The dogmatic nature of compliance programs in Criminal Law remains a subject of debate in legal doctrine. Their placement within the different stages of the Theory of Crime raises various questions and significant procedural consequences, such as assigning the burden of proof to either the prosecution or the defense, depending on the adopted interpretation. Supreme Court Judgment 298/2024, dated April 8, is illustrative in this regard, establishing who bears the responsibility of proving the exi[...]

Theoretical debates on the resolution of legal reports and regulations in environmental law

2026-04-16T02:53:44+00:00

The environmental issues are becoming an increasingly addressed issues nowadays. Thus, the legislators in various legislative acts impose new and new regulations with a nature of environmental protection, it becomes difficult to identify whether, being incorporated in the text of a certain law, a certain legal norm, belongs to environmental law or, it is a norm that belongs to the field which in substance represents the regulatory object of this law. In other words, it is often quite difficult t[...]

Confiscarea extinsă de la terți: standarde europene versus cadrul legal al Republicii Moldova

2026-04-16T02:53:44+00:00

Întrucât reprezintă un instrument eficace în lupta împotriva criminalității organizate, confiscarea activelor provenite din săvârșirea de infracțiuni a devenit o prioritate strategică la nivelul Uniunii Europene. Așadar, confiscarea rămâne principala armă și cel mai important instrument al statelor de prevenire și luptă împotriva criminalității organizate, corupției, spălării banilor și a altor infracțiuni grave, deoarece acestea privează persoanele care săvârșesc fapte prejudiciabile de benefic[...]

Compliance anticorrupción ; The Anti-Bribery compliance

2026-04-13T13:25:22+00:00

Partiendo de la base del carácter histórico e internacional de la corrupción en el sector público, que daña a la Administración Pública y a la rectitud de sus decisiones, se analizan las normas emanadas de la OCDE, FCPA y la convenciones de Naciones Unidas en esta materia. A partir de allí se estudia la responsabilidad penal de las personas jurídicas en el contexto del blanqueo de dinero y de la corrupción, que incluye la corrupción en los partidos políticos. Se analiza también el criminal compl[...]

Relational and instrumental perspectives on compliance with the law among people experiencing homelessness

2026-04-13T08:52:08+00:00

Objective: We conducted an exploratory study testing procedural justice theory with a novel population. We assessed the extent to which police procedural justice, effectiveness, legitimacy, and perceived risk of sanction predict compliance with the law among people experiencing homelessness. Hypotheses: We did not develop formal a priori hypotheses but examined five general research questions. First, are there positive associations between police procedural justice, police legitimacy, and compli[...]

A strategy and framework for identifying compliance requirements under international law (with an illustration relating to international human rights norms)

2026-04-13T08:52:08+00:00

This thesis addresses the issue of compliance requirements under international law. Compliance with international norms is a contested issue. On the one hand the meaning of compliance is contingent on the theory of international law one holds. But on the other hand, the requirements for compliance are not clearly set out in the norm itself. This is problematic as the increased normative impact of international law brings more non-state actors under the regulation of regimes devised to regulate s[...]

What exactly is misconduct in public office and could Peter Mandelson be convicted?

2026-04-13T08:52:07+00:00

Newly revealed emails between Jeffrey Epstein and Peter Mandelson while he was Business Secretary have triggered an investigation by the Metropolitan Police regarding the allegation of Mandelson’s possible criminal liability. Jeremy Horder assesses whether Mandelson’s actions could meet the criteria for for the legal definition of “misconduct in public office”.

Book review: counsel misconduct before the International Criminal Court: professional responsibility in international criminal defence

2026-04-13T08:52:06+00:00

The International Criminal Court’s regulatory regime was introduced in response to instances of misconduct experienced by other international and domestic criminal courts. This book considers how International Criminal Tribunals for the former Yugoslavia and Rwanda and the Special Court for Sierra Leone have coped with misconduct, often resulting in controversy. The book also looks at the approaches that have evolved in Germany and the United States, reflecting the different role of defence lawy[...]

Compliance with international regulatory regimes: The Basel Capital Adequacy accord in Japan, South Korea, and Taiwan, 1988-2003.

2026-04-13T08:52:06+00:00

The IPE literature on compliance has presented three theoretically competing mechanisms to induce compliance with international regulatory regimes: externality- based, market, and domestic compliance mechanisms. However, most studies on compliance have limited their analytic focus to formal compliance with explicit provisions of regimes, neglecting the question as to whether formal compliance enhances regime effectiveness, which is the fundamental issue of compliance. Yet, although national auth[...]

Can leopards change their spots?: an evaluation of the role of lawyers in medical negligence mediation

2026-04-13T08:52:06+00:00

Evaluates the role of lawyers in medical negligence mediation. Challenges offered by mediation to the professional identity of lawyers; Impact of the increase in popularity of state-sanctioned mediation among politicians and civil servants to senior members of the legal profession; Question on the relevance of lawyers' training and skills to effective dispute resolution.

A microeconomic model of opportunistic financial crimes: prosecutorial strategy when firms are too big to jail

2026-04-13T08:52:06+00:00

In the cases of corporate crime, US prosecutors can lodge charges against the corporation, its managers, or both. However, the emergence of systemically important firms, most notably in the financial sector, constrains prosecutors. This paper develops a new model of corporate criminal liability and shows how the Too Big To Jail problem reduces the deterrence effect of a crime control policy relying primarily on large corporate fines. Furthermore, this paper shows how corporate criminal liability[...]

Evaluation of the Concept of Whistleblowing in Turkish Company Law from A Comparative Corporate Law Perspective

2026-04-10T09:30:28+00:00

Individuals who report illegal activities, abuses, corruption, or unethical practices within an organization to the relevant authorized unit within the organization, applicable administrative body, or the general public are considered whistleblowers. In several cases, whistleblowers prevent illegal activity in corporations by informing the public and appropriate administrative entities; however, the significance of whistleblowers in company law has not been recognized. In particular, the whistle[...]

Corporate Compliance Enhanced by Artificial Intelligence ; Yapay Zeka ile Güçlendirilmiş Kurumsal Compliance

2026-04-10T09:30:28+00:00

“Compliance” (uyum) kavramının şirketler tarafından benimsenmesi ve iç süreçlerinin bir parçası haline getirilmesi şirketlerin faaliyetlerinde hukuka uygunluğun sağlanması ve yasal yaptırımlara maruz kalmamaları için önem arz etmektedir. Maruz kalınacak yasal yaptırımların niteliği ve niceliği göz önüne alındığında buna sebep olan kanuna aykırılıklar şirketleri faaliyetlerini sürdüremeyecekleri bir noktaya getirebilecektir. Bu açıdan compliance’ın bir önleyici hukuk kavramı olarak değerlendirilm[...]

Situating Legal Consciousness and Legal Compliance:How Dutch Welfare Clients Think and Act in Relation to the Law

2026-04-17T00:46:14+00:00

How does legal consciousness matter for compliance? Thus far, this issue has been addressed by two bodies of literature that each focus on one side of the equation but do not speak to each other. Legal consciousness studies analyse how people understand the law but focus less on their compliance with the law. Conversely, most legitimacy studies focus on people's compliance with the law but do not analyse their perceptions of the law. This article draws on the findings from an online survey among[...]

Avukatın mesleki sorumluluk sigortası ; Professıonal lıabılıty ınsuarance of lawyers

2026-04-10T12:58:13+00:00

Gerçek veya tüzel kişilere hukuki ihtilaflarda, dava açılmasını, danışmanlık hizmeti sağlanmasını meslek edinmiş; hukuki yardım gerektiren konularda hukuki bilgisi ve tecrübesi ile hizmet sağlayan kişi olan avukatın, iş sahibi ile olan ilişkisi, bir sözleşmeye dayanır. Avukatın bu sözleşmeden kaynaklanan yükümlülüklerini ihlal etmesi durumunda, akdi sorumluluğu ortaya çıkacaktır. Ayrıca avukatın, bazı hallerde haksız fiilden doğan sorumluluğu da ortaya çıkabilir. İşte bu tür durumlarda, bir mesl[...]

The usefulness of the criminal compliance programs to the companies that operate in Peru ; La utilidad de los programas de criminal compliance para las empresas que operan en Perú

2026-04-10T04:26:17+00:00

As a consequence of the 2007 financial crisis, companies have been focusing on managing the risks of normative infringement as an integral part of the notion of a business risk. This practice is encouraged by the implementation of normative with cross-border effects and reach, as well as by the growing internal regulations of autonomous criminal liability of corporate bodies systems.In the context of the circumstances described, in the present article the author analyzes: (i) the practical perfo[...]

Criminal compliance in the peruvian criminal law ; Criminal compliance en el derecho penal peruano

2026-04-10T04:26:16+00:00

First, this work proposes a study of the origin, elements and application of the Compliance Program or, also named, Regulatory Compliance Program. The aforementioned program is understood as an internal device that corporations use not only to comply with the current legislation but also to prevent and detect legal violations they could be found in or as part of the activities they carry out.Second, it tries to explain and develop the connection between, on one hand, the new risks in the financi[...]

CORPORATE CRIMINAL LIABILITY IN INDONESIA ON THE PERSPECTIVE OF COMPARISON

2026-04-10T03:45:10+00:00

The regulation of corporate criminal liability in Indonesia's criminal justice system is basically a new and still debatable issue. It is said that because in the Criminal Code is not recognized and regulated explicitly about the corporation as a subject of criminal law. This is a natural thing since the WvS Criminal Code still adheres to the principle of "societas delinquere non potest" or "non-potest university delinquere", that is, a legal entity can not commit a crime. Thus, if in a society [...]

Asset Seizure of Money Laundering Crimes Arising from Corruption in the Perspective of Legal Certainty and Justice

2026-04-10T03:45:09+00:00

This article delves into the issue of legal systems and mechanisms for confiscating assets resulting from corruption. Currently, the mechanism for asset confiscation remains unclear, particularly concerning the procedures for asset restitution, the authorized entities responsible for taking over state assets, the eligible assets that can be confiscated to compensate for state losses, and the institutions authorized to receive, store, and manage state assets resulting from acts of corruption. As [...]

Lawyers and the Proceeds of Crime: The Facilitation of Money Laundering and its Control : An overview and summary of findings

2026-04-09T23:50:04+00:00

This summary document provides an overview of the key findings and conclusions from 'Lawyers and the Proceeds of Crime: The Facilitation of Money Laundering and its Control', published by Routledge in April 2020. 'Lawyers and the Proceeds of Crime' examines the role played by legal professionals in the facilitation of money laundering and considers how this is (and should be) dealt with through criminal justice and regulatory processes.

Determinan Taxpayer Compliance dengan Understanding of taxation rules Sebagai Variable Moderasi

2026-04-09T23:35:53+00:00

This study aims to analyze the effect of tax system modernization, tax socialization activities, and tax services on taxpayer compliance, with understanding of taxation rules as a moderating variable. The study was conducted on taxpayers registered at the Pondok Aren Tax Office (KPP) in South Tangerang. The research method used was a quantitative approach with data collection techniques through questionnaires and analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM). The r[...]

Cargo Manifest Forgery by Shipping Administration Officers under Indonesian Criminal and Shipping Law

2026-04-09T23:35:53+00:00

This study examines the criminal liability of shipping administrative officers (krani) involved in the forgery of shipping documents without physical verification. The analysis refers to Article 263 of the Indonesian Criminal Code and Law No. 17 of 2008 on Shipping. It focuses on the dual role of the krani as both a technical executor and a subject of criminal liability, as illustrated in District Court Decision No. 323/Pid.Sus/2017/PT.DKI. Employing a normative legal method with statutory, conc[...]

Licence to Pollute? Revisiting the Regulatory Compliance Defence in Civil Proceedings in Cases of Human Rights Violations

2026-04-09T15:25:46+00:00

There are various examples of industrial activities carried out in compliance with public regulation or permits that result in harm to human health and the environment. In several legal systems, regulatory compliance may have a safeguarding effect in civil proceedings, often preventing civil law from providing legal protection against the harmful consequences of industrial activities. This article discusses under which circumstances such a safeguarding effect of regulatory compliance is untenabl[...]

Профессиональная правовая идентичность

2026-04-02T17:26:13+00:00

The article is dedicated to research of important legal characteristics of a lawyer individual – professional legal identity. The authoris attempting to emphasize on the role of professional legal identity in the process of guarantee of rights and liberties of a person anda citizen, to explain the mechanism of formulation of professional legal identity of a lawyer. The article establishes the connectionbetween content of professional legal identity of a lawyer and quality of professional practic[...]

Conceptul şi natura juridică a confiscării speciale a bunurilor care constituie obiectul infracțiunii de spălare a banilor.

2026-04-02T17:26:13+00:00

Articolul tratează conceptul şi natura juridică și perspectivele existente în domeniul confiscării speciale în cadrul legii penale moldovenești. Autorul remarcă tendința legiuitorului european și, în consecință, a legiuitorului moldav, de a extinde sfera activelor care pot fi confiscate în cazul spălării banilor. ; The article deals with the concept and legal nature the perspectives existing in the field of the special confiscation within the Moldavian criminal Law. The author remark the tendenc[...]

Проблемы осуществления некоторых полномочий руководителем органов досудебного расследования

2026-04-02T17:26:13+00:00

The article deals with current issues implementation by the head of the pre-trial investigation of certain criminal procedural powers Analyzed the regulation of procedural powers of the head of the body of pre-trial investigation in the Criminal Procedure Code of Ukraine. Characterized by the following procedural powers of the head of the criminal investigation: to determine the investigator investigators that will conduct pre-trial investigation, create a investigative group, transfer of crimin[...]

Одузимање имовине учиниоцима кривичних дела ; Property confiscation from criminal acts perpetrators

2026-04-03T03:42:02+00:00

Резиме: Кривична дела се често врше у циљу стицања економске користи, односно ради богаћења мимо прописаних друштвених регула. Тако стечена имовинска вредност не може бити предмет правне заштите и одувек је подлегала одузимању. Предмет ове дисертације јесте целовито истраживање инструмената кривичног права намењених одузимању криминалне имовинске вредности. У том оквиру, нарочита пажња је посвећена мери одузимања имовинске користи прибављене кривичним делом и мери одузимања имовине проистекле из[...]

COMPLIANCE – COMPANY LAW AND CRIMINAL LAW PERSPECTIVES

2026-04-03T03:20:44+00:00

Compliance is an important topic from both company law and criminal lawperspectives. However, it is generally not sufficiently discussed in Serbian legalliterature. This is true to an even greater extent regarding the intersection betweencompany law and criminal law. It this paper, the authors provide an overview of therules referencing compliance function in Serbian laws which govern companies andtheir organization, as well as in codes applicable to both the public and privatesectors. Because n[...]

Criminal Liability of Legal Entity: The Case of Kosovo and Albania

2026-04-03T03:04:40+00:00

Although there are still different views on the criminal liability of legal entity, particularly related to the fact if these socio-real creatures have or have no criminal liability for criminal offenses committed within society, the positive law of the Republic of Kosovo does recognize the criminal liability of such persons. In this regard, by noting the importance of Legal entity within our society, their activity, their impact on various social developments, and taking into account also the p[...]

Полномочия прокурора по надзору за соблюдением законов при расследовании преступлений, совершенных в Вооруженных Силах Украины

2026-04-02T17:26:13+00:00

В статье проводится исследование полномочий прокурора по осуществлению надзора за соблюдением законов в ста-дии досудебного расследования преступлений, в частности, совершенных в зоне антитеррористической операции, в соот-ветствии с новыми положениями Уголовного процессуального кодекса Украины. Автор доказывает, что предусмотренное в ст. 36 Уголовного процессуального кодекса Украины осуществление прокурорского надзора за соблюдением законов в форме процессуального руководства досудебным расследо[...]

Cодержание деятельности прокурора надосудебных стадиях уголовного производствав новом уголовно-процессуальномзаконодательстве Украины

2026-04-02T17:26:13+00:00

В статье на основании анализа норм действующегоуголовно-процессуального законодательства Украины, атакже ведомственных нормативных правовых актов, рассматривается содержание деятельности прокурора пообеспечению надзора за соблюдением законов при производстве предварительного расследования, предлагаетсяавторское определение содержания указанной деятельно-сти прокурора ; In the article explores the meaning of Prosecutor to ensure compliance with the law during the production of the preliminary inv[...]

Особливий порядок кримінального провадження щодо адвоката

2026-04-02T17:26:13+00:00

This article deels with the problems of implementation of special order of criminal proceedings against lawyers with regads tothe constitutional legal status and additional guarantees under the legislation of Ukraine. The provisions of the Ukrainian Constitution,the Code of Criminal, the Code of Criminal Procedure, the law of Ukraine “About advocacy and advocate activity” and otherlegal acts, regulating special procedure for criminal proceedings against lawyers are analyzed in the article. ; У с[...]

Кримінальна відповідальність за злочини у сфері доказування: порівняльно-правове дослідження на прикладі пострадянських держав

2026-04-02T17:26:13+00:00

У статті проводиться порівняльно-правове дослідження кримінального законодавства пострадянських держав у частині регулювання відповідальності за злочини у сфері доказування. Подається узагальнена характеристика відповідної групи посягань, визначаються прогалини у правовому регулюванні кримінальної відповідальності за злочини, що посягають на встановлений законом порядок збирання та фіксування доказів під час здійснення офіційного провадження. Виконується розгорнутий аналіз статей, у яких передба[...]

Уголовная ответственность юридических лиц в Украине в процессе адаптации Уголовного законодательства Украины к законодательству Европейского Союза

2026-04-02T17:26:13+00:00

В статье рассматривается вопрос привлечения к уголовной ответственности абсолютно нового субъекта преступления для украинского уголовного права – юридического лица. Рассматриваются наиболее важные вопросы относительно практиче-ского внедрения такого вида ответственности, проводится анализ опыта европейских стран и США. Предлагаются варианты устранения законодательных коллизий и проблем, которые возникают в процессе привлечения к уголовной ответственности юридических лиц. ; The article deals with[...]

Determinants of Material Weaknesses in Internal Control over Compliance in Accordance with OMB Circular A-133 for U.S. Counties

2026-03-27T04:17:02+00:00

What entity characteristics are associated with the reporting of a material weakness in internal control over compliance for federal grants?

Presentation of Dissertation: Material Weaknesses in Internal Control over Compliance for Federal Grants to U.S. Counties

2026-03-27T04:17:02+00:00

The foreign corrupt practices act: Taking a bite out of bribery in international business transactions

2026-03-27T11:22:28+00:00

Enforcement of the Foreign Corrupt Practices Act ("FCPA") has reached an all-time high. FCPA violations can result in many significant costs, both monetary and non-monetary. FCPA compliance has become a top corporate governance issue and has triggered shareholder litigation, tax investigations, and money laundering probes. While many corporate managers, financial officers, board members, internal and external auditors, and forensic accountants are aware of the FCP A's basic objectives and mandat[...]

The foreign corrupt practices act: A law worth revisiting

2026-03-27T11:22:28+00:00

"The purposes of this paper are to: (1) describe and analyze the important provisions of the FCPA; (2) make recommendations to help firms improve their compliance with the FCPA: and (3) analyze and describe bribery and FCPA case filings, sanctions, and payments (bribery)." (p.44)

Enhanced enforcement of the Foreign Corrupt Practices Act: Improving the ethics of U.S. foreign business practices

2026-03-27T11:22:25+00:00

Empirical research demonstrates that bribery has a detrimental impact on investment, economic growth, trade, and democratic governments. In response to rising bribery activity and the additional burdens placed on corporate officials by the Sarbanes-Oxley Act of 2002, enforcement of the Foreign Corrupt Practices Act (FCPA) of 1977 has reached an all-time high. Although many managers, financial officers, entrepreneurs, and auditors are aware of the FCPA's objectives and mandates, many do not do an[...]

Paulianische Anfechtung von Zahlungen im Rahmen eines Total Return Swap : Entscheid des Schweizerischen Bundesgerichts 5A_420/2008 vom 28. Mai 2009

2026-03-27T06:11:38+00:00

Die Verlustverrechnung von juristischen Personen im Schweizer Steuerrecht : unter besonderer Berücksichtigung des DBG und StHG

2026-03-27T06:11:37+00:00

Evidence of Criminal Acts of Origin in The Prevention and Eradication of Money Laundering Law Under Presumption of Innocence Principle.

2026-03-27T04:42:03+00:00

This study aims to determine the contradiction between the provisions on the proof of the original criminal act with the principle of Presumption of Innocence in the Anti-Money Laundering Law 2010. The research was conducted with normative research method using statutory approach, conceptual approach, historical approach, and historical approach. Data analysis uses qualitative descriptive analysis with data analysis methods that are connected to existing principles, theories so that conclusions [...]

BRIBERY IN THE PRIVATE SECTOR AS A CORRUPTION OFFENSE POLICY

2026-03-27T04:42:03+00:00

Bribery is an act of corruption. This article aims to analyze the formulation of bribery in the private sector as a criminal act of corruption. This type of research is normative research. The results of the study concluded that bribery in the private sector is an act of corruption as regulated in UNCAC, Indonesia categorizes it as a crime but not as corruption. Problems related to the regulation of bribery in the private sector in Indonesia create ambiguity in its application so it is necessary[...]

Business Compliance Governance in Service-Oriented Architectures

2026-03-27T04:40:34+00:00

International audience ; Governing business compliance with regulations, laws, best practices, contracts, and the like is not an easy task, and so far there are only limited software products available that help a company to express compliance rules and to analyze its compliance state. We argue that today’s SOA-based way of implementing and conducting business (e.g., using Web services and business process engines) lends itself very well to the development of a comprehensive compliance governmen[...]

How to Draft Legal Documents as Simulations of Professional Situations

2026-03-27T04:38:28+00:00

In this template on professional situation case studies we shall take a closer look at case studies simulating the drafting of legal documents in professional situations. Examples include the drafting of classic legal documents such as filing an application/complained to a court or other public authority, drafting labour/civil/trade contracts or wills, but also the calculation of contributions or taxes, drafting of reclamation letters, filling bank forms, and organising modules of compliance sch[...]

Presentation of Dissertation: Material Weaknesses in Internal Control over Compliance for Federal Grants to U.S. Counties

2026-03-27T04:17:02+00:00

A Note On Compliance Relations And Fixed Points

2026-03-20T12:12:26+00:00

We study compliance relations between behavioural contracts in a syntax independent setting based on Labelled Transition Systems. We introduce a fix-point based family of compliance relations, and show that many compliance relations appearing in literature belong to this family. ; In Proceedings ICE 2019, arXiv:1909.05242

Compliance Costs of AI Technology Commercialization: A Field Deployment Perspective

2026-03-20T12:12:13+00:00

While Artificial Intelligence (AI) technologies are progressing fast, compliance costs have become a huge financial burden for AI startups, which are already constrained on research & development budgets. This situation creates a compliance trap, as many AI startups are not financially prepared to cope with a broad spectrum of regulatory requirements. Particularly, the complex and varying regulatory processes across the globe subtly give advantages to well-established and resourceful technology [...]

Compliance Framing - Framing Compliance

2026-03-20T04:11:19+00:00

Für die systematische Sicherstellung der Einhaltung von Gesetzen und internen Richtlinien (Compliance) müssen Unternehmen diverse organisatorische Maßnahmen treffen. Compliance Management Systeme (CMS) haben insbesondere die herausfordernde Aufgabe, mittels eines internen Compliance-Marketing für eine angemessene und vor allem wirksame Compliance-Kultur zu sorgen. Die aktuelle Compliance-Literatur und Erkenntnisse der persuasiven Goal-Framing-Forschung geben unterschiedliche Handlungsempfehlunge[...]

ドイツニオケルキギョウシエンサク 1 ; ドイツにおける起業支援策(上) ; The Support System for Start-Up Businesses in Germany (Part 1)

2026-03-20T04:09:43+00:00

4 ; KJ00000134142 ; 論文 ; Article

THE MONETARY FINE AS A MEANS OF PROCEDURAL COERCION ; ШТРАФ В СИСТЕМЕ МЕР ПРОЦЕССУАЛЬНОГО ПРИНУЖДЕНИЯ ; ШТРАФ В СИСТЕМІ ЗАХОДІВ ПРОЦЕСУАЛЬНОГО ПРИМУСУ

2026-03-23T05:59:23+00:00

The article investigates the practice of applying a monetary fine as a means of procedural coercion. The author draws attention to a number of provisions that must be taken into account by the court when applying the monetary fine in civil proceedings. ; В статье исследуется практика применения штрафа как меры процессуального принуждения. Автор обращает внимание на ряд положений, которые должны учитываться судом при применении штрафа в гражданском процессе. Автором сделан вывод о том, что поведе[...]

Tactics for Internal Compliance: A Literature Review

2026-03-20T12:14:05+00:00

Compliance of organizations with internal and external norms is a highly relevant topic for both practitioners and academics nowadays. However, the substantive, elementary compliance tactics that organizations can use for achieving internal compliance have been described in a fragmented manner and in the literatures of distinct academic disciplines. Using a multidisciplinary structured literature review of 134 publications, this study offers three contributions. First, we present a typology of 4[...]

Compliance of AI Systems

2026-03-20T12:13:59+00:00

The increasing integration of artificial intelligence (AI) systems in various fields requires solid concepts to ensure compliance with upcoming legislation. This paper systematically examines the compliance of AI systems with relevant legislation, focusing on the EU's AI Act and the compliance of data sets. The analysis highlighted many challenges associated with edge devices, which are increasingly being used to deploy AI applications closer and closer to the data sources. Such devices often fa[...]

Compliance Generation for Privacy Documents under GDPR: A Roadmap for Implementing Automation and Machine Learning

2026-03-20T12:13:50+00:00

Most prominent research today addresses compliance with data protection laws through consumer-centric and public-regulatory approaches. We shift this perspective with the Privatech project to focus on corporations and law firms as agents of compliance. To comply with data protection laws, data processors must implement accountability measures to assess and document compliance in relation to both privacy documents and privacy practices. In this paper, we survey, on the one hand, current research [...]

Don't let Ricci v. DeStefano Hold You Back: A Bias-Aware Legal Solution to the Hiring Paradox

2026-03-20T12:13:44+00:00

Companies that try to address inequality in employment face a hiring paradox. Failing to address workforce imbalance can result in legal sanctions and scrutiny, but proactive measures to address these issues might result in the same legal conflict. Recent run-ins of Microsoft and Wells Fargo with the Labor Department's Office of Federal Contract Compliance Programs (OFCCP) are not isolated and are likely to persist. To add to the confusion, existing scholarship on Ricci v. DeStefano often deems [...]

Long-term Compliance Habits: What Early Data Tells Us

2026-03-20T12:13:37+00:00

The rise in popularity of physical activity trackers provides extensive opportunities for research on personal health, however, barriers such as compliance attrition can lead to substantial losses in data. As such, insights into student's compliance habits could support researcher's decisions when designing long-term studies. In this paper, we examined 392 students on a college campus currently two and a half years into an ongoing study. We find that compliance data from as early as one month co[...]

FID Recht - 343 - Wehrrecht, Steuerrecht, Wirtschaftsrecht

Signalling "compliance': The link between notified EU directive implementation and infringement cases

Decoupling practical and legal compliance: Analysis of member states' implementation of EU policy

A Spectrum of Inclusion: Climate and Environmental Justice Teaching in a Technical Context

Research Compliance Form (Project Level): Applicant Training Manual—ILRI Research Compliance Online Platform (Infonetica)

Criminal compliance y carga probatoria: un análisis a la luz de la STS 298/2024, de 8 de abril. Consideraciones dogmáticas sobre el compliance penal y su proyección en la práctica procesal penal corporativa

Theoretical debates on the resolution of legal reports and regulations in environmental law

Confiscarea extinsă de la terți: standarde europene versus cadrul legal al Republicii Moldova

Compliance anticorrupción ; The Anti-Bribery compliance

Relational and instrumental perspectives on compliance with the law among people experiencing homelessness

A strategy and framework for identifying compliance requirements under international law (with an illustration relating to international human rights norms)

What exactly is misconduct in public office and could Peter Mandelson be convicted?

Book review: counsel misconduct before the International Criminal Court: professional responsibility in international criminal defence

Compliance with international regulatory regimes: The Basel Capital Adequacy accord in Japan, South Korea, and Taiwan, 1988-2003.

Can leopards change their spots?: an evaluation of the role of lawyers in medical negligence mediation

A microeconomic model of opportunistic financial crimes: prosecutorial strategy when firms are too big to jail

Evaluation of the Concept of Whistleblowing in Turkish Company Law from A Comparative Corporate Law Perspective

Corporate Compliance Enhanced by Artificial Intelligence ; Yapay Zeka ile Güçlendirilmiş Kurumsal Compliance

Situating Legal Consciousness and Legal Compliance:How Dutch Welfare Clients Think and Act in Relation to the Law

Avukatın mesleki sorumluluk sigortası ; Professıonal lıabılıty ınsuarance of lawyers

The usefulness of the criminal compliance programs to the companies that operate in Peru ; La utilidad de los programas de criminal compliance para las empresas que operan en Perú

Criminal compliance in the peruvian criminal law ; Criminal compliance en el derecho penal peruano

CORPORATE CRIMINAL LIABILITY IN INDONESIA ON THE PERSPECTIVE OF COMPARISON

Asset Seizure of Money Laundering Crimes Arising from Corruption in the Perspective of Legal Certainty and Justice

Lawyers and the Proceeds of Crime: The Facilitation of Money Laundering and its Control : An overview and summary of findings

Determinan Taxpayer Compliance dengan Understanding of taxation rules Sebagai Variable Moderasi

Cargo Manifest Forgery by Shipping Administration Officers under Indonesian Criminal and Shipping Law

Licence to Pollute? Revisiting the Regulatory Compliance Defence in Civil Proceedings in Cases of Human Rights Violations

Профессиональная правовая идентичность

Conceptul şi natura juridică a confiscării speciale a bunurilor care constituie obiectul infracțiunii de spălare a banilor.

Проблемы осуществления некоторых полномочий руководителем органов досудебного расследования

Одузимање имовине учиниоцима кривичних дела ; Property confiscation from criminal acts perpetrators

COMPLIANCE – COMPANY LAW AND CRIMINAL LAW PERSPECTIVES

Criminal Liability of Legal Entity: The Case of Kosovo and Albania

Полномочия прокурора по надзору за соблюдением законов при расследовании преступлений, совершенных в Вооруженных Силах Украины

Cодержание деятельности прокурора надосудебных стадиях уголовного производствав новом уголовно-процессуальномзаконодательстве Украины

Особливий порядок кримінального провадження щодо адвоката

Кримінальна відповідальність за злочини у сфері доказування: порівняльно-правове дослідження на прикладі пострадянських держав

Уголовная ответственность юридических лиц в Украине в процессе адаптации Уголовного законодательства Украины к законодательству Европейского Союза

Determinants of Material Weaknesses in Internal Control over Compliance in Accordance with OMB Circular A-133 for U.S. Counties

Presentation of Dissertation: Material Weaknesses in Internal Control over Compliance for Federal Grants to U.S. Counties

The foreign corrupt practices act: Taking a bite out of bribery in international business transactions

The foreign corrupt practices act: A law worth revisiting

Enhanced enforcement of the Foreign Corrupt Practices Act: Improving the ethics of U.S. foreign business practices

Paulianische Anfechtung von Zahlungen im Rahmen eines Total Return Swap : Entscheid des Schweizerischen Bundesgerichts 5A_420/2008 vom 28. Mai 2009

Die Verlustverrechnung von juristischen Personen im Schweizer Steuerrecht : unter besonderer Berücksichtigung des DBG und StHG

Evidence of Criminal Acts of Origin in The Prevention and Eradication of Money Laundering Law Under Presumption of Innocence Principle.

BRIBERY IN THE PRIVATE SECTOR AS A CORRUPTION OFFENSE POLICY

Business Compliance Governance in Service-Oriented Architectures

How to Draft Legal Documents as Simulations of Professional Situations

Presentation of Dissertation: Material Weaknesses in Internal Control over Compliance for Federal Grants to U.S. Counties

A Note On Compliance Relations And Fixed Points

Compliance Costs of AI Technology Commercialization: A Field Deployment Perspective

Compliance Framing - Framing Compliance

ドイツ ニオケル キギョウ シエンサク 1 ; ドイツにおける起業支援策(上) ; The Support System for Start-Up Businesses in Germany (Part 1)

THE MONETARY FINE AS A MEANS OF PROCEDURAL COERCION ; ШТРАФ В СИСТЕМЕ МЕР ПРОЦЕССУАЛЬНОГО ПРИНУЖДЕНИЯ ; ШТРАФ В СИСТЕМІ ЗАХОДІВ ПРОЦЕСУАЛЬНОГО ПРИМУСУ

Tactics for Internal Compliance: A Literature Review

Compliance of AI Systems

Compliance Generation for Privacy Documents under GDPR: A Roadmap for Implementing Automation and Machine Learning

Don't let Ricci v. DeStefano Hold You Back: A Bias-Aware Legal Solution to the Hiring Paradox

Long-term Compliance Habits: What Early Data Tells Us

ドイツニオケルキギョウシエンサク 1 ; ドイツにおける起業支援策(上) ; The Support System for Start-Up Businesses in Germany (Part 1)