This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire. It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases,...

Section 1: Environmental Risk Management -- 1. The Italian Bus Transportation Sector. The management of environmental risk as a Factor for Achieving a Business Sustainability; Cantino, V.; Alfiero, S.; Capecci, G.; Esposito, A -- 2. Decreasing the Environmental Risks Through Inclusion of the...

This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and...

Chapter 1. Unstable politics, unfair taxation and a system of public administration afflicted by clientelism: key information about the Greek state -- Chapter 2. A ‘sibylline authority’ in a growing economy, 1955-1967 -- Chapter 3. ‘No mutiny will be allowed’: dismantling Democracy and...

Das öffentliche Bewusstsein für steuerliche Regelverstöße ist nach vielseitigen Korruptions- und Steuerskandalen neu geweckt: So rücken auch Compliance-Instrumente für die öffentliche Hand inzwischen immer stärker in den Fokus – etwa der Einsatz eines verwaltungsspezifischen internen...

Chapter 1. Basic concepts of bank risk aggregation -- Chapter 2. Research review of bank risk aggregation -- Chapter 3. Financial statements based bank risk aggregation framework -- Chapter 4. Bank risk aggregation based on income statement -- Chapter 5. A “factor-integral” approach to solve...

1. Crisis management – From a theoretical point of view -- 2. Crisis management Practices in Small and Medium-sized Firms -- 3. Crisis: A Philosophical Insight -- 4. Managing crisis in SMEs -- 5. Crisis management and leadership: A search for competencies in SMEs -- 6. Crisis management from...

1. Introduction to Supply Chain Risk Management (SCRM) -- 2. SCRM Strategy -- 3. Digitalization in Air Transportation & Reflections on SCRM -- 4. Global Supply Chains -- 5. Cultural Elements in SCRM -- 6. Lean Supply Chains and Lean Production -- 7. Upstream SCRM -- 8. Financial SCRM and...

This textbook demonstrates how Enterprise Risk Management creates value in strategic- and decision-making-processes. The author introduces modern approaches to balancing risk and reward based on many examples of medium-sized and large companies from different industries. Since traditional risk...