Suchergebnisse

Introduction -- Police and information exchange : European Union information exchange policy -- Fundamental rights and freedoms under consideration -- Information exchange under Schengen acquis -- Europol -- Swedish initiative -- Example of networking : financial intelligence units and asset recovery offices -- Information exchange under Pru?m decisions -- Passenger name record -- Projects in the pipeline -- Cooperation between the EU and the United Kingdom after Brexit -- Conclusions.

This book contains revised versions of papers presented on scientific workshop Modeling Multi-commodity Trade: Information exchange methods, which took place in November 2010 at Warsaw University of Technology. It summarizes results of the research work supported so far by scientific grant Methods and architectures of information interchange for electronic trade on infrastructural markets (see page xi), and some earlier research work on multi-commodity markets modeling. Though partial results of the research were published earlier, the book gives the most complete view on results of our research in the field of modeling the trade on complex multi-commodity infrastructural markets.

Sharing accurate and timely supply and demand information throughout a supply chain can yield significant performance improvements to all members of the supply chain. Despite the benefits, many firms are reluctant to share information with their supply chain partners due to an unequal distribution of risks, costs, and benefits among the partners. Thus, incentive mechanisms must be in place to induce communication, cooperation, and collaboration among all members of a supply chain. The issue of information exchange/sharing has been examined by various researchers over the last 15-20 years. However, there is no research book that compiles various approaches, analyses, key implications, as well as future development of this area. This book will serve as a handbook for researchers who are interested in learning the state of the art of the line of research in this area and explore open research topics in this area. Chapter authors, all leading researchers, have contributed 18 chapters broken into four distinct sections covering the Value of Information Sharing, Contracting and Information, Information Signaling, and Incentives for Information Sharing.

Diese Doktorarbeit verdeutlicht, dass die internationale Besteuerung von Kapitaleinkommen in unserer globalisierten Welt eine Herausforderung für Regierungen ist. Haushalte halten ein beträchtiges Vermögen im Ausland, insbesondere in der Schweiz. Länder halten an ihrer nationalen Steuerhoheit fest. Daher ist die Zinsbesteuerung nach dem Wohnsitzlandprinzip nur mit internationaler Steuerkooperation möglich. Staaten haben sich erst allmählich Ende der 1990er Jahre und Anfang der 2000er Jahre darauf verständigt gemeinsam gegen Steuerhinterziehung vorzugehen. In den letzten Jahren haben sich die Bemühungen für Steuerzwecke zu kooperieren beträchtlich verstärkt. Die Zinsbesteuerung wird mit Hilfe von Dritten, nämlich Banken, umgesetzt. Deshalb müssen Finanzinstitute als Verwalter ausländischer Vermögen und als Steuerintermediäre am Kampf gegen Steuerhinterziehung teilnehmen. Haushalte haben die Möglichkeit Steuern auf weltweiten Einkommen zu hinterziehen solange Schlupflöcher bestehen, sodass Regierungen unter Steuerausfällen leiden. Folglich haben die Vereinigten Staaten von Amerika, die Europäische Union und die Organisation für wirtschaftliche Zusammenarbeit und Entwicklung verschiedene Initiativen gegen Steuerhinterziehung lanciert. Diese Doktorarbeit untersucht verschiedene Arten internationaler Steuerkooperation in theoretischen Modellen um zur Debatte um effektive Mittel zur Steuerfluchtsbekämpfung beizutragen. Die Untersuchung rechtfertigt unter gewissen Umständen den weltweiten Vorzug von Informationsaustausch gegenüber dem Abgeltungssteuersystem. Zudem stellt sich der Einbezug von globalen Banken als ein elementarer Bestandteil einer erfolgreichen Strategie gegen Steuerhinterziehung heraus. Der US Foreign Account Tax Compliance Act, der internationale Finanzinstitute in den Mittelpunkt stellt, leistet daher einen wichtigen Beitrag zur Verhinderung der Steuerflucht

This book examines digital privacy in the marketplace. It focuses on the data exchanges between marketers and consumers, with special attention to the privacy challenges that are brought about by new information technologies. The purpose of this book is to provide a background source to help the reader think more deeply about the impact of privacy issues on both consumers and marketers. It covers topics such as: why privacy is needed, the technological, historical and academic theories of privacy, how market exchange affects privacy, what are the privacy harms and protections available, and what is the likely future of privacy.

Der Austausch von Informationen hat in den letzten Dekaden zunehmend mehr Beachtung von Wissenschaftlern aus dem Marketingbereich und Praktikern gefunden. Die neue technologische Ausbreitung im Bereich der sozialen Netzwerke hat die Vielfältigkeit der sozialen Medien weiter vorangetrieben und nachhaltig das Konsumentenverhalten beeinflusst. Eine der am meisten beachtenswerten Folgen dieser Entwicklung ist die Transformation des Informations- und Kaufverhaltens der Konsumenten. Dies hat auch Auswirkungen auf die Geschäftswelt. Das Gesamtziel dieser Dissertation ist es, verschiedene Themen in Bezug auf das Informations- und Kaufverhalten der Konsumenten zu analysieren. Um dies zu erreichen, wird auf Literatur aus den Bereichen Marketing, Individual- und Sozialpsychologie sowie Informationssystemen zurückgegriffen. Diese Dissertation beinhaltet fünf Teile. Teil I gibt einen Überblick über die Dissertation auf Grundlage des theoretischen Beitrags und der praktischen Relevanz. Teil II fokussiert sich auf die unentdeckten Möglichkeiten im Bereich des Informationsaustausches und analysiert die Beweggründe der Konsumenten weiterhin einen Kanal der sozialen Medien zu nutzen. Der nächste Teil (Teil III) befasst sich mit der Motivation der Konsumenten in diesen Kanälen Informationen zu teilen. Die Konsequenzen der Nutzung von sozialen Medien für den Informationsaustausch und der Konsumentenwahrnehmung des Onlinekaufs bilden die Grundlage für Teil IV. Schlussendlich werden in Teil V die Auswirkungen vom Wert für den Kunden auf die Bereitschaft der Kunden zur Offenlegung von Daten dargestellt

This study shows that order flow in a foreign exchange market only has permanent price impact if it comes from certain regions. These regions are as predicted by the local information hypothesis centers of political and financial decision making. It is revealing that orders from other regions only show a very short-lived but no permanent price impact. Local information is so important that it carries over from the usually considered market orders to aggressively-priced limit orders too. The finding is robust to various market conditions, common news shocks and consideration of feedback trading.

What is digital business reporting? Why do we need it? And how can we improve it? This book aims to address these questions by illustrating the rise of system-to-system information exchange and the opportunities for improving transparency and accountability. Governments around the world are looking for ways to strengthen transparency and accountability without introducing more red tape, which is a source of growing frustration and costs for businesses. In 2004, the Ministry of Finance and the Ministry of Justice in the Netherlands started to investigate the potential of XBRL (eXtensible Business Reporting Language) as a uniform data standard for business-to-government information exchange. In 2006, there was a comprehensive architecture for Standard Business Reporting (SBR), including the requirements for the information infrastructure. One year later the first reports in XBRL were successfully delivered to the Tax and Customs Administration and the Chamber of Commerce via a secure infrastructure. Today, millions of business reports are being exchanged using SBR. As a solution, SBR empowers organisations to present a cohesive explanation of their business operations and helps them engage with internal and external stakeholders, including regulators, shareholders and creditors. Challenging the chain describes the journey of SBR from challenge to solution. Specialists in the field {u2013} flanked by academics {u2013} provide detailed insights on the challenges actors faced and the solutions they achieved. In its versatility, this book exemplifies the necessary paradigm shifts when it comes to such large-scale public-private transformations. Policy makers, managers, IT specialists and architects looking to engage in such transformations will find guidance in this book.

In the past 10 years, the Member States of the European Union (EU) have intensified their exchange of information for the purposes of preventing and combating serious cross-border crime, as manifested in three main aspects. Firstly, there is a need to ensure the practical application of innovative principles (availability, mutual recognition) and concepts (Information Management Strategy, European Information Exchange Model) for tackling criminal organisations and networks that threaten the Internal Security of the EU. Secondly, there has been a gradual consolidation of EU agencies and bodies (Eurojust, Europol) aimed at promoting cooperation and dialogue among law enforcement officials and judicial authorities responsible for preventing and combating drug trafficking, trafficking in human beings, child pornography, and other serious trans-national offences. Thirdly, important EU information systems and databases (Prüm, SIS-II, ECRIS) have been created, enabling law enforcement and judicial authorities to gain access to essential information on criminal phenomena and organisations. Pursuing a practice-orientated approach, this work provides comprehensive coverage of all these measures, as well as the applicable rules governing data quality, data protection and data security. It is especially intended for law enforcement and judicial authorities who need to develop the appropriate expertise for the practical application of the above-mentioned principles. It also offers a solid basis of practical training material for police training centres and judicial schools

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its com

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its com

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its com

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its com