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Therapeutic trances : the cooperation principle in Ericksonian hypnotherapy
\"Therapeutic Trances is a manifesto of the fundamental principles and techniques of Ericksonian hypnotherapy. This innovative volume lays out the principles and practice of developing relationships with patients and creating a hypnotic environment in which true healing can take place. The book offers therapists specific questions to ask and practical ideas to pursue, thereby illustrating how therapists may cooperate with clients to translate problems into solutions. Stephen Gilligan synthesizes the approaches of Erickson, Bandler & Grinder, and Bateson to bring a new perspective to the field\"--Page 4 of cover.
Book
Agency theory and sustainability in the global supply chain
\"As corporations have increased outsourcing and global sourcing from low-cost countries in Eastern Europe and the Far East, a number of different stakeholders have expressed growing concerns about the ethical, social and environmental impacts of production and consumption in global supply chains. At the same time, global supply chain management literature has shown a renewed interest in issues related to environmental management, green supply chains, sustainable sourcing and social responsibility ... The aim of this study is to analyse the impacts of corporate responsibility collaboration among MNCs [multinational corporations] on the suppliers' degree of compliance with sustainability requirements. Anecdotal evidence shows that -- despite the growing efforts of MNCs in extending the concept and practice of sustainability to other actors in the supply chain -- poor suppliers' social and environmental performance and audit frauds in developing countries have escalated. Suppliers' opportunistic behaviour raises questions about what buyers from developing countries should do to enforce CSR implementation . This study intends to answer these questions by adopting an agency theory perspective, which is specifically focused on the relationship between two agents that are engaged in cooperative behaviour but have differing goals and asymmetric information\"--Preface.
Book
381 Measuring Differences in GEJ Compliance Using Functional Luminal Impedence Planimetry (FLIP) in a Large Series of Patients Undergoing POEM
INTRODUCTION:Peroral endoscopic myotomy (POEM) is a promising novel treatment modality for achalasia. Treatment success is usually determined by the patient's improvement in symptoms. A diagnostic tool during the POEM to evaluate effectiveness of the myotomy may aid in performing the POEM procedure optimally. One such diagnostic tool is the Endoluminal Functional Lumen Imaging Probe (FLIP), which uses impedance planimetry for real-time, intraoperative measurement of gastroesophageal junction diameter, compliance, distension, and surface area. Here we evaluate the efficacy of POEM using FLIP and compare changes in FLIP with those in Eckhardt scores.METHODS:This studied was performed at our tertiary care referral center. A total of 72 patients underwent POEM in this study. FLIP data was collected during the procedure with respect to the following variables: diameter, circumferential area, distention, and compliance. Eckhardt scores were assessed before and after POEM. Mean follow-up time was 2.96 months.RESULTS:Mean age was 57 years. 57% of patients were female. Mean diameter pre-POEM was 5.61 (SD = 2.20) mm and post-POEM was 10.57 (SD = 13.36) mm (n = 66). Mean circumferential area pre-POEM was 23.25 (SD = 10.67) mm2 and post-POEM was 61.89 (SD = 30.09) mm2 (n = 64). Mean distention pre-POEM was 1.31 (SD = 0.83) mm2/mmHg and post-POEM was 3.49 (SD = 1.85) mm2/mmHg (n = 63). Mean compliance pre-POEM was 84.99 (SD-83.33) mm3/mmHg and post-POEM was 117.76 (SD = 79.05) mm3/mmHg (n = 59). All P values were less than 0.01. There was a negative correlation between the changes in all FLIP measurements and Eckhardt scores before and after POEM.CONCLUSION:This study is one of the largest on patients undergoing POEM examined with FLIP. FLIP measurements may serve as an intraprocedural measurement of POEM efficacy. The fact that a negative correlation between FLIP and Eckhardt scores was achieved indicates that FLIP may be a prognostic indicator for POEM patients, although further follow up data will be needed to establish this.
Journal Article
Compliance in multinational corporations : business risks in bribery, money laundering, terrorism financing and sanctions
Over the past two decades, the enforcement of anti-bribery, anti-money-laundering and anti-terrorism-financing regulations has become increasingly challenging for multinational corporations. Bribery and money laundering scandals have the potential to take down entire multinational corporations. Frequently, managers in charge of those firms end up facing criminal prosecution and civil lawsuits, and are not equipped with the formal legal training to prevent these phenomena. Compliance in Multinational Corporations explores the historical background of such phenomena as bribery, money laundering, and terrorism financing. Analysing the legal environment based upon international conventions, and including an empirical analysis of 100 expert interviews, it takes an innovative look at the perspectives of both criminals and compliance experts to provide a long-lasting guide for compliance experts. While traditional compliance and financial crime literature focuses on rules, regulations and prevention mechanisms, this book shows how intelligent criminals act. It offers practical advice and concrete guidelines that will address the most pre-eminent compliance challenges. The book will prove an essential resource for compliance managers, academics and professional educators who wish to equip themselves against the significant risks they face.
BOOK
Abnormal book-tax differences and non-compliance in the disclosure of EBITDA
This study aims to investigate the association between abnormal book-tax differences (ABTDs) and non-compliance in disclosing EBITDA figures. It employs a multilevel logistic model to examine data for this indicator from 340 openly traded non-financial Brazilian firms for the period from 2012 to 2021. The results indicate that ABTDs increase the probability of non-compliance in EBITDA disclosure, with variations in behavior among companies in distinct subsectors, suggesting its relevance in evaluating non-compliance with CVM Instruction 527/2012 (CVM is the Brazilian equivalent of the Securities and Exchange Commission). These findings contribute to the accounting literature, highlighting that asymmetry of information, conflicts of interest, the pursuit of various rewards, and assumptions related to ABTDs may result in informational biases. This is reflected in managed figures used in the EBITDA calculation and lower-quality information than what is required by the CVM norm for this indicator.
Journal Article
Comparative Review of the Latest Concept in Compliance Management & The Compliance Management Maturity Models
Like many other management systems, the compliance management system needs to be measured to know how exemplary the implementation is. The Compliance management maturity model (CMMM) is one measurement method that can help the organization assess the degree of Compliance Management implementation and the effectiveness of compliance management practices to help the organization achieve its objectives. To determine and identify the state-of-the-art CMMM, this study will enumerate and synthesize current CMMM and map their similarities and differences. Furthermore, to determine if the existing enterprise CMMM can measure the current Compliance Management practices by using the ISO 37301 international Standard as a proxy for a state-of-the-art Compliance Management system. The synthesizing process of the enterprise CMMM uses the literature review approach on the existing CMMM and ISO 37301 as the primary benchmark reference. The findings show that despite organizations facing increasing complexity and organizational characteristics of internal and external regulations, the CMMM as Compliance Management measurement tools are very few. The result also shows that the existing CMMM cannot cover all the current CMMM requirements needed from the International Standard.
Journal Article