Cooperative compliance programmes: who participates and why?

This study examines which organisations participate in cooperative compliance programmes(CCPs) and why by comparing large organisations in the Netherlands that do and do notparticipate in them. We use data from surveys conducted among representatives of largeorganisations and their Netherlands Tax and Customs Administration (NTCA) accountmanagers between 2014 and 2018 (n=394). The results show that there are few differences inorganisational characteristics between CCP participants and non-participants, but that largerorganisations are more likely to participate in CCPs. Furthermore, CCP participants have betterworking relationships with the NTCA, better Tax Control Frameworks (TCFs), and displaygreater transparency than non-participants. In addition, CCP participants report having agreater need for certainty and higher perceived certainty about their tax positions than nonparticipants.Within the group of CCP participants, we also assess whether there are differencesrelated to the intensity of contact with the NTCA and the duration of participation. We findthat the working relationship and the level of transparency are somewhat better, and thatcompliance costs for the organisation are reduced, when there is more frequent contact betweena large organisation and the NTCA. At the same time, we find a negative relationship betweenthe duration of CCP participation and the quality of the TCF. We conclude that largeorganisations may benefit from CCP participation in terms of gaining more certainty abouttheir tax position, whereas the tax authority may benefit because the organisation displaysgreater transparency. Both parties may benefit from the development of a better workingrelationship, but it appears that both parties need to continuously invest time and effort into theprogramme in order to actively maintain the cooperative relationship.Social decision makin

EEG Biofeedback as a Treatment for Substance Use Disorders: Review, Rating of Efficacy, and Recommendations for Further Research

Electroencephalographic (EEG) biofeedback has been employed in substance use disorder (SUD) over the last three decades. The SUD is a complex series of disorders with frequent comorbidities and EEG abnormalities of several types. EEG biofeedback has been employed in conjunction with other therapies and may be useful in enhancing certain outcomes of therapy. Based on published clinical studies and employing efficacy criteria adapted by the Association for Applied Psychophysiology and Biofeedback and the International Society for Neurofeedback and Research, alpha theta training—either alone for alcoholism or in combination with beta training for stimulant and mixed substance abuse and combined with residential treatment programs, is probably efficacious. Considerations of further research design taking these factors into account are discussed and descriptions of contemporary research are given

Korte Verklaring Der Heilige Schrift Met Neuwe Vertaling : V. 7.2, 8: Het Boek De Richteren

s.l.168 p.; 21 cm

Korte Verklaring Der Heilige Schrift Met Nieuwe Vertling : V. 7.1: Het Boek Der Richteren

Kampen202 p.; 21 cm