This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and t...

Venality of public office was a widespread form of rent-seeking in pre-revolutionary France. Successive legal adjustments converted venal offices into a regular form of property. Though legitimized, the practice became increasingly indefensible as a public vice for private benefit. This paper concentrates on the impact of a tax experiment on the institution twenty years prior to the Revolution....

This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and t...

The purpose of this paper is to offer a formal model of corporate income tax evasion. While individual tax evasion is essentially a portfolio selection problem, corporate income tax evasion is much more complicated. When the owner of a firm decides to evade taxes, not only does it risk being detected by the tax authorities but, more importantly, the optimal compensation scheme offered to the em...

Practical problems of income tax enforcement are characterized by the fact that auditing of tax payers has to be done by employees of the enforcement authority who may not be motivated to act in it's best interest. We study a form of auditor moral hazard, where the auditor can shirk on his auditing e®ort and claim to have found no evidence of irregular behavior of tax payers. This would make hi...

road managers, such as the ministry of roads and municipals, are in charge of the construction and maintenance of roads. in cases where the defect of the road or failure to observe the safety rules is effective in a car accident, the road managers may be considered as the liable of the harm. their liability is based on civil liability rules and approved special acts. we analyze the civil liabil...

Research in open office design has shown that it is negatively related to workers’ satisfaction with their physical environment and perceived productivity. A longitudinal study was conducted within a large private organization to investigate the effects of relocating employees from traditional offices to open offices. A measure was constructed that assessed employees’satisfaction with the physi...

This is an Internet era. Most of the organizations try to establish their development centers and branch offices across the World. Employees working from their homes are also becoming very popular and organizations benefit financially by utilizing less office space, and reducing total expenses incurred by having office workers on site. To meet such requirements organizations develop a need to c...

Introduction. The present study was designed to assess the effect of continuous evaluation and education in usage of standard rules in midwifery office in Shiraz. Methods. This was an interventional (quasi experimental) study. All midwifery offices (50 units) in Shiraz were evaluated by technicians from Control and Evaluation Health Office of Vice Chancellor for Clinical and Drug Affairs. In ...

This paper analyses the extent to which Louisiana has benefited from film-induced tourism as a result of its financial efforts lure Hollywood studios shoot on location in state. It also underlines role film offices, tourist offices and businesses attracting movie-induced tourists. was pioneer state for incentives USA, continues spend thousands million dollars tax credits. Hence, it embodies som...