This book is the result of the first interdisciplinary conference in Vietnam which took place on “the Rule of Law.” Instead of beginning immediately with a highly specialized debate from the perspective of one single academic discipline, we started to discuss numerous facets of the subject arising from a multidisciplinary dialogue. For this reason, the contributions for this publication com…
Kecurangan berdampak sangat mahal untuk perusahaan apa pun yang menjadi korban, dan pengendalian internal yang efektif adalah garis pertahanan pertama perusahaan terhadap kecurangan. Ketika seorang auditor internal melihat bukti dari satu atau lebih red flags 360 mungkin sudah waktunya untuk menggali sedikit lebih dalam untuk mengidentifkasi kecurangan. Deteksi kecurangan jauh lebih sulit ketik…
The present book invites the reader to rethink some questions raised in EU external relations law in the light of recent developments in the case law of the Court of Justice, from the perspective of the constitutional foundations of the Union. The various chapters invite the reader to take a look at the balance between the specific legal regime for EU external action and the constitutional fund…
This open access handbook is distinguished by its emphasis on international energy, rather than domestic energy policies or international geopolitic aspects. Addressing key topics such as energy production and distribution, renewables and corporate energy structures, alongside global energy trends, regional case studies and emerging areas such as the digitalization of energy and energy transiti…
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operati…
This open-access book brings together international experts who shed new light on the status of social enterprises, benefit corporations and other purpose-driven companies. The respective chapters take a multidisciplinary approach (combining law, philosophy, history, sociology and economics) and provide valuable insights on fostering social entrepreneurship and advancing the common good. In …
The economy of the 21st century in the OECD countries and in China, is characterized by a new phenomenon: the structural surplus of private savings in relation to private investment. This is true even in a situation of prosperity and very low interest rates. On the one hand, this excess saving is due to people's increasing inclination to save in light of rising life expectancy, driven by the de…
This open access handbook compares fiscal federalism arrangements in eleven federal/ decentralized countries. Each chapter examines an individual country, laying out its constitutional design as relates to fiscal powers and the division of those powers between levels of government. Specifically, the analyses consider powers of taxation, spending, regulation, and more. Focusing on Australia, Bra…