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摘要： Employee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured interviews and a review of income and expenditure statements, balance sheets, operational budgets, training policies, and meeting minutes. Using Yin's 5-step analysis process, three themes emerged: (a) procedures established helped leaders prevent losses from employee fraud and embezzlement costs, (b) board of director oversight to mitigate risk and fraud, and (c) transparency and communication amongst leaders. A key recommendation is for nonprofit leaders to implement cash processing procedures, checks and credit card procedures, and ethics and training programs to limit employee fraud and embezzlement costs. The implications for positive social change include the potential to mitigate the risk of fraud and embezzlement costs within organizations and to provide enhanced business success, increasing nonprofit resource availability for improving the economic status of the local community.

关键词： 加计扣除   研发费用   税务风险   防范策略  

摘要： 企业的研发费用加计是为了鼓励市场自主创新、推动研发活动的一项税务政策,从而帮助国内的技术企业研发减轻相应的税务负担.但在实际运用中,在减轻税务过程中企业亦会随之而来面临一些税务风险问题.主要表现在申报材料的准备过程、研发费用的整理归纳、研发项目的管理等运行的风险,如何及时全面地识别期间的风险,并做到预先性规避,是确保企业的可持续性发展、提升市场发展水平的必然条件[1].本文针对近年来技术企业在研发费用加计扣除中所面临的税务风险问题进行分析,并根据现状提出增强企业风险防控的措施,希望为促进企业的科技创新发展提供相关参考价值.

关键词： 研发费用   加计扣除   税收政策  

摘要： 研发费用加计扣除优惠政策推出后,使重视技术投资的企业享受到了真正的税费优惠政策,使这些企业受益颇多,并增强了自身的核心竞争力,本文对研发费用加计扣除政策进行解读和探讨,希望与读者共同交流进步.

摘要： This work project aims to understand the impact of physical activity, also understanding the situation in Portugal. The implications of insufficient physical activity will be identified, as well as the benefits of increasing physical activity levels, to understand the impact it has on physical and mental health, as well as on productivity. The study suggests that an increase in the levels of physical activity of the population leads to an increase in workplace productivity and overall population health. Finally, individual strategies, and public and private policies to increase physical activity levels are proposed.

标准号: DB6523/T 362-2023

摘要： 本文件规定了辅助器具配置(更换）费用申报的职责、流程、要求、档案管理和查询及监督评价与改进的要求。本文件适用于辅助器具配置（更换）费用申报的办理。