https://publishwhatyoupay.no/ nb https://publishwhatyoupay.no/nyheter/ny-naeringslivsveileder-til-utvidet-land-land-rapportering <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--article.html.twig x field--node--title.html.twig * field--node--article.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span property="schema:name">Ny næringslivsveileder til utvidet land-for-land-rapportering</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--article.html.twig x field--node--uid.html.twig * field--node--article.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span rel="schema:author"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/1" typeof="schema:Person" property="schema:name" datatype="">frontkom</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--article.html.twig x field--node--created.html.twig * field--node--article.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span property="schema:dateCreated" content="2019-07-01T14:46:26+00:00">man 01/07/2019 - 16:46</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'links__node' --> <!-- FILE NAME SUGGESTIONS: * links--node.html.twig x links.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/navigation/links.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/navigation/links.html.twig' --> Mon, 01 Jul 2019 14:46:26 +0000 frontkom 17604 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/den-siste-milepaelen-vil-finansdepartementet-redde-industrien-fra-kaos <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>Den siste milepælen – vil Finansdepartementet redde industrien fra kaos?</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/inline-images/uV3e93FsCjU4jAPWjDkRDh9oRNuFOIKCL1tfvb0DEbRg05cqE9.jpg"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/inline-images/uV3e93FsCjU4jAPWjDkRDh9oRNuFOIKCL1tfvb0DEbRg05cqE9.jpg?itok=pBrq-nb3" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" typeof="schema:Person" property="schema:name" datatype="">Anonym (ikke bekreftet)</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>man 22/05/2017 - 11:37</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <p>PWYP Norge har analysert Equinors LLR-rapportering av regnskapsårene 2014 til 2018. Dette viste at selskapet lett&nbsp;kunne ha rapportert på utvidet land-for-land rapporteringskrav på én side. Det viser hvor lite som skal til før utvidet land -for-land-rapportering er på plass.</p> <p class="has-background has-text-align-center has-subtle-pale-blue-background-color"><a href="https://www.publishwhatyoupay.no/nyheter/analyse-av-statoil-equinor-gjennom-5-regnskapsar">Les alle våre analyser av Equinors regnskaper under LLR-rapporteringen her.</a></p> <h3>Analysen av Equinors 2018-regnskap avdekket følgende funn:</h3> <ul><li>Equinors rapportering av utvidet informasjon er noen steder beste praksis og andre steder et fullstendig rot! Les brifingen for mer informasjon.<br></li><li>Equinor vil være godt tjent med å utvide tabellen på side 282 i årsrapporten til å inkludere informasjonen i formatet PWYP Norge har foreslått. Det er god plass i tabellen, og de har informasjonen uansett – så hvorfor ikke bare gjøre det?<br></li><li>Rapporteringen av produksjon, investeringer og kostnader trenger store forbedringer, for de ansatte trengs bare en spesifikasjon av hva som er benyttet (FTE eller ansatte) og flytte eller duplisere rapporteringen i ULLR-tabellen. Inntektene trenger bare mindre justeringer.<br></li><li>Koblingen mellom skatteutgiftene og betalte skatter mangler fortsatt, og uklarhetene i skattene som Equinor rapporterer, viser at dette er sårt tiltrengt.</li></ul> <div class="wp-block-file"><a href="/sites/default/files/inline-images/oOs3YjElQqXDleSUDVUolBTdViy0YbwVSrLQMzqVnsngkIjmtK.pdf" class="wp-block-file__button" download>Last ned analysen her</a></div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-author--publication.html.twig * field--node--field-author.html.twig * field--node--publication.html.twig * field--field-author.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Written by</div> <div>Frian Årsnes / PWYP Norge</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2019-12-16T12:00:00Z">desember 2019</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-isbn--publication.html.twig * field--node--field-isbn.html.twig * field--node--publication.html.twig * field--field-isbn.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>ISBN</div> <div>978-82-93212-95-9</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-file--publication.html.twig * field--node--field-file.html.twig * field--node--publication.html.twig * field--field-file.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/inline-images/oOs3YjElQqXDleSUDVUolBTdViy0YbwVSrLQMzqVnsngkIjmtK.pdf" type="application/pdf; length=1861939">PWYP_Equinoranalyse_2018_NOR.pdf</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>1.78 MB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/2020-03/PWYP_Equinoranalyse_2018_ENG.pdf" type="application/pdf; length=1895572">PWYP_Equinoranalyse_2018_ENG.pdf</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>1.81 MB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Mon, 22 May 2017 09:37:20 +0000 Anonym 17255 at https://publishwhatyoupay.no https://publishwhatyoupay.no/nyheter/2019-pengene-renner-ut-mens-tiden-gar <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--article.html.twig x field--node--title.html.twig * field--node--article.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span property="schema:name">2019: Pengene renner ut, mens tiden går</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--article.html.twig x field--node--uid.html.twig * field--node--article.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span rel="schema:author"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/524" typeof="schema:Person" property="schema:name" datatype="">Kristina</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--article.html.twig x field--node--created.html.twig * field--node--article.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span property="schema:dateCreated" content="2020-06-10T07:58:24+00:00">ons 10/06/2020 - 09:58</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'links__node' --> <!-- FILE NAME SUGGESTIONS: * links--node.html.twig x links.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/navigation/links.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/navigation/links.html.twig' --> Wed, 10 Jun 2020 07:58:24 +0000 Kristina 17797 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/diskusjonsnotat-om-utvidet-land-land-rapportering-som-offentlig-innkjopskriterium <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>Diskusjonsnotat om utvidet land-for-land rapportering som offentlig innkjøpskriterium for norske kommuner</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/import//Diskusjonsnotat_ULLR.png"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/import//Diskusjonsnotat_ULLR.png?itok=8TxXZzgr" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/524" typeof="schema:Person" property="schema:name" datatype="">Kristina</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>man 11/05/2020 - 17:29</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <p>Diskusjonsnotatet beskriver formålet med å bruke utvidet land-for-land-rapportering som et krav i offentlige anskaffelser. Hensikten er å å likestille selskaper med og uten interne grenseoverskridende transaksjoner og for å bedre kontrollen med det offentliges ressurser og sikre mer kostnadseffektiv kontroll. </p> <p>PWYP Norge ba om innspill på diskusjonsnotatet og inviterte til en 60-dagers kommentarperiode våren 2019.</p> <p>Diskusjonsnotatet ble i 2020 utviklet videre til <a href="https://www.publishwhatyoupay.no/publikasjon/veileder-skatteparadisfrie-kommuner">Veileder for skatteparadisfrie kommuner</a>.</p> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-author--publication.html.twig * field--node--field-author.html.twig * field--node--publication.html.twig * field--field-author.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Written by</div> <div>Frian Årsnes og Mona Thowsen</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2019-04-04T12:00:00Z">april 2019</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-file--publication.html.twig * field--node--field-file.html.twig * field--node--publication.html.twig * field--field-file.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_Diskusjonsnotat_ULLR.pdf" type="application/pdf; length=165097">PWYP_Diskusjonsnotat_ULLR.pdf</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>161.23 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Mon, 11 May 2020 15:29:35 +0000 Kristina 17785 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/making-transparency-possible-interdisciplinary-dialogue <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>Making Transparency Possible: An Interdisciplinary Dialogue</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/import//MakingTransparencyPossibleAnInterdisciplinaryDialogue.png"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/import//MakingTransparencyPossibleAnInterdisciplinaryDialogue.png?itok=vI3-3sM5" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/524" typeof="schema:Person" property="schema:name" datatype="">Kristina</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>tor 23/04/2020 - 16:11</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <h3><strong>En antologi for journaliststudenter som ønsker å grave i en global økonomi.</strong></h3> <p>Hvert år tappes lokalsamfunn og stater over hele verden for milliarder av kroner på grunn av såkalt illegitim finansflyt. Forsiktige anslag indikerer at 10 milliarder kroner blir ført illegitimt ut av land i Sør hvert år. Skjulte finansstrømmer forsterker fattigdom samtidig som det legger til rette for at noen få holder seg ved makten gjennom korrupsjon og maktmisbruk. Forfatterne av denne boka&nbsp;ønsker å bidra til mer åpenhet om finans og globale finanstransaksjoner.</p> <p>For å forstå fenomenet illegetim finansflyt er det nødvendig med innspill fra flere fagfelt, som jus, finans og økonomi. Mye av det vi vet om skjulte finansstrømmer, vet vi takket være varslere og gravende journalister. Denne boka&nbsp;kaster lys over journalistikk om skjulte, globale finansstrømmer fra ulike fagdisiplinære perspektiv. Gjennom å lære av historiene til varslere og gravende journalister som har arbeidet med blant annet Panama Papers, Paradise Papers, Lux Leaks og Swiss Leaks, viser forfatterne at journaliststudenter bør lære mer om både økonomi, finans og jus dersom de skal kunne gjennomføre graveprosjekter i en stadig mer global økonomi.</p> <p>I første del av boka&nbsp;forteller gravende journalister om arbeidet for å avsløre korrupsjon og finansflukt. Varslere i noen av de mest kjente sakene forteller sin historie, mens advokater og revisorer forklarer hva som må gjøres med lovverket. Den andre delen av boka&nbsp;består av analyser av korrupsjonsavsløringer og illegitim finansflyt. Forfatterne belyser tema som verdien av gravejournalistikk, nye journalistiske metoder, mangelfull beskyttelse av varslere og utdanning av gravejournalister.</p> <p>Denne boka passer for alle som er interesserte i illegitim finansflyt, men passer spesielt for journalister, journaliststudenter og journalistikklærere som ønsker å forstå hva som trengs for å avdekke mekanismene i skjulte, globale finansstrømmer.</p> <p>Redaktører:<br>Roy Krøvel, Mona Thowsen</p> <p>Kapittelforfattere:<br>Frian Aarsnes, Mahima Achuthan, Kristine Aghalaryan, William Bourdon, Behlül Çalışkan, Lina Chawaf, Antoine Deltour, Elisabeth Eide, Ingrid Fadnes, Raphaël Halet, Birgitte Kjos Fonn, Johannes Kr. Kristjansson, Amélie Lefebvre, Simona Levi, Craig McKune, Karl Ove Moene, Ryan Powell, Jenik Radon, Nandini Ravichandran, Anya Schiffrin, Tina Søreide, Petter Slaatrem Titland, Rodrigo Véliz Estrada</p> <h3><strong>Open access</strong></h3> <p>Antologien er utgitt på Cappelen Damm Akademisk som en&nbsp;vitenskapelig Open Access-bok. Alle kapitlene, og boka som helhet, kan fritt leses og lastes ned. Boka&nbsp;er publisert&nbsp;under Creative Commons rettighetslisens CC BY-NC 4.0. Denne lisensen tillater tredjepersoner å fritt lese, laste ned, kopiere, trykke,&nbsp;videreformidle og bygge videre på artikkelen for ikke-kommersielle formål, forutsatt at a) bidragsyteren krediteres på den måten vedkommende har oppgitt, b)&nbsp;i et tilfelle av gjenbruk, at vilkårene under lisensen fremgår tydelig, og c) eventuelle modifikasjoner avartikkelen fremgår tydelig. Forfatter beholder ved denne typen lisens opphavsrettigheter til egen artikkel.</p> <p>Antologien er utgitt med støtte fra<a href="https://norad.no/">&nbsp;Norad</a>&nbsp;og&nbsp;<a href="https://www.forskningsradet.no/no/Forsiden/1173185591033">Norges forskningsråd</a>&nbsp;ved&nbsp;<a href="https://www.forskningsradet.no/prognett-finansmarkedsfondet/Forside/1232959043558">Finsmarkedsfondet</a>.</p> <p>Last ned og les:<strong>&nbsp;<em><a href="https://press.nordicopenaccess.no/index.php/noasp/catalog/book/64">Making Transparency Possible: An Interdisciplinary Dialogue</a></em></strong><em>.</em></p> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-author--publication.html.twig * field--node--field-author.html.twig * field--node--publication.html.twig * field--field-author.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Written by</div> <div>Roy Krøvel &amp; Mona Thowsen</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2019-03-13T12:00:00Z">mars 2019</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-isbn--publication.html.twig * field--node--field-isbn.html.twig * field--node--publication.html.twig * field--field-isbn.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>ISBN</div> <div>9788202595326</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Thu, 23 Apr 2020 14:11:12 +0000 Kristina 17770 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/last-leg-will-regulator-save-industry-chaos <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>The last leg - will the regulator save the industry from chaos?</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/2020-02/PWYP_Equinoranalyse_2018_ENG_Forside.jpg"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/2020-02/PWYP_Equinoranalyse_2018_ENG_Forside.jpg?itok=AxwTTMD3" alt="Equinor CBCR analysis 2018" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/524" typeof="schema:Person" property="schema:name" datatype="">Kristina</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>ons 19/02/2020 - 10:07</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <p>PWYP Norway has analyzed the accounts of Equinor from 2014 to 2018. Our findings show that Equinor could easily have reported on extended country-by-country reporting requirements on one extra page. It shows how little it takes before extended country-by-country reporting is in place.</p> <p class="has-background has-text-align-center has-subtle-pale-blue-background-color"><a href="https://www.publishwhatyoupay.no/nyheter/analyse-av-statoil-equinor-gjennom-5-regnskapsar">Read our analysis of Equinor´s accounts from 2014 to 2018 here.</a></p> <h3>The analysis of Equinor's 2018 accounts revealed the following findings:</h3> <ul><li>Equinor’s reporting of contextual information is in some places best practice and in other places a complete mess! Read the briefing for more information.</li><li>Equinor would be well served by expanding the table on page 282 in the Annual Report to include the information in the format PWYP Norway has suggested. There is ample space in the table, and they have the information anyway, so why not just do it?</li><li>Major improvements to the reporting of production, investments and cost are needed. Employees only need specification of what they are (and moving them into the ECBC table), while revenues need minor adjustments.</li><li>The link between the tax expense and the taxes paid is still missing, and the lack of clarity in the taxes that Equinor is reporting shows that this is sorely needed.</li></ul> <p></p> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-author--publication.html.twig * field--node--field-author.html.twig * field--node--publication.html.twig * field--field-author.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Written by</div> <div>Frian Årsnes</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2019-11-10T12:00:00Z">november 2019</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-isbn--publication.html.twig * field--node--field-isbn.html.twig * field--node--publication.html.twig * field--field-isbn.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>ISBN</div> <div>978-82-93212-94-2</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-file--publication.html.twig * field--node--field-file.html.twig * field--node--publication.html.twig * field--field-file.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/2020-03/PWYP_Equinoranalyse_2018_ENG.pdf" type="application/pdf; length=1895572">PWYP_Equinoranalyse_2018_ENG.pdf</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>1.81 MB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Wed, 19 Feb 2020 09:07:53 +0000 Kristina 17756 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/veileder-skatteparadisfrie-kommuner-vol-2 <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>Veileder for skatteparadisfrie kommuner VOL. 2</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/2020-10/PWYP_SPFK_Veileder_Vol2_Forside.jpg"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/2020-10/PWYP_SPFK_Veileder_Vol2_Forside.jpg?itok=R4Ccs6_H" alt="Forsideillustrasjon for &quot;Veileder for skatteparadisfrie kommuner&quot;" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/524" typeof="schema:Person" property="schema:name" datatype="">Kristina</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>man 03/02/2020 - 09:19</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <p>Dette er en veileder for hvordan din kommune kan bli en skatteparadisfri kommune ved å bruke utvidet land-for-land rapportering (ULLR) som offentlig innkjøpskriterium, dersom virksomhet konkurranseutsettes eller ved store innkjøp.</p> <p>Veilederen ble først publisert som et diskusjonsnotat (2017 – 2018). Deretter fulgte en bred dialog som inkluderte fageksperter, tillitsvalgte i forbund og fagforeninger og lokalpolitikere i kommuner og fylker. Det ble gjennomført en høringsrunde på tre måneder, hvor vi aktivt søkte innspill (2019). Innspillene, samtalene og spørsmålene som er kommet underveis har bidratt til justeringer, klargjøringer og også avgrensinger. Veilederen er deretter publisert som en veileder.</p> <p>Sør-Varanger ble den første norske kommunen som innførte tiltaket i juni 2020. Viktige spørsmål dukket opp underveis, og vi oppdaterte derfor veilederen høsten 2020. </p> <h3>Veilederen tar for seg følgende problemstillinger:</h3> <p>• Hvordan foregår omgåelser av beskatning?</p> <p>• Hvilke muligheter har kommuner og fylkeskommuner i møte med skatteomgåelser?</p> <p>• Hvorfor stille Utvidet land-for-land rapportering som offentlig innkjøpskriterium i norske kommuner ved konkurranseutsetting av tjenester?</p> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-author--publication.html.twig * field--node--field-author.html.twig * field--node--publication.html.twig * field--field-author.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Written by</div> <div>Frian Årsnes og Mona Thowsen</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2020-10-08T12:00:00Z">oktober 2020</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-isbn--publication.html.twig * field--node--field-isbn.html.twig * field--node--publication.html.twig * field--field-isbn.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>ISBN</div> <div>978-82-93212-97-3</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-file--publication.html.twig * field--node--field-file.html.twig * field--node--publication.html.twig * field--field-file.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/2020-10/Veileder%20for%20skatteparadisfrie%20kommuner_VOL%202_digital_enkeltsider_0.pdf" type="application/pdf; length=503506">Veileder for skatteparadisfrie kommuner_VOL 2_digital_enkeltsider_0.pdf</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>491.71 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Mon, 03 Feb 2020 08:19:17 +0000 Kristina 17752 at https://publishwhatyoupay.no https://publishwhatyoupay.no/nyheter/2018-pa-stedet-hvil <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--article.html.twig x field--node--title.html.twig * field--node--article.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span property="schema:name">2018: På stedet hvil</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--article.html.twig x field--node--uid.html.twig * field--node--article.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span rel="schema:author"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" about="/user/1" typeof="schema:Person" property="schema:name" datatype="">frontkom</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--article.html.twig x field--node--created.html.twig * field--node--article.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span property="schema:dateCreated" content="2020-01-15T14:04:35+00:00">ons 15/01/2020 - 15:04</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'links__node' --> <!-- FILE NAME SUGGESTIONS: * links--node.html.twig x links.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/navigation/links.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/navigation/links.html.twig' --> Wed, 15 Jan 2020 14:04:35 +0000 frontkom 17751 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/stopp-kapitalflukt-og-promoter-konkurransevilkar-gjennom-apenhet-og-beskatning <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>Stopp kapitalflukt og promoter like konkurransevilkår gjennom åpenhet og beskatning</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_Sammendragsrapport_Nor_Forside.jpg"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/import//PWYP_Sammendragsrapport_Nor_Forside.jpg?itok=1G0Z-os5" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" typeof="schema:Person" property="schema:name" datatype="">Anonym (ikke bekreftet)</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>man 01/07/2019 - 15:22</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <p><ul><li><p>Tre enkle skattemekanismer er de eneste som trengs for å likestille beskatning av multinasjonale selskaper med nasjonale selskapet</p></li><li><p>Et hvilket som helst land kan ta i bruk disse mekanismene da de kun medfører endringer i den interne skattekoden</p></li><li><p>De tre mekanismene er presise&nbsp;da de retter seg mot bestemte transaksjonsklasser og er ikke basert på parametere eller estimater</p></li><li>Mekanismene er unike fordi ingen land som vedtar dem vil utnytte eller påvirke andre lands skattegrunnlag</li></ul></p> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2018-12-03T12:00:00Z">desember 2018</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-file--publication.html.twig * field--node--field-file.html.twig * field--node--publication.html.twig * field--field-file.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_Sammendragsrapport_Nor_Web_Final.pdf" type="application/pdf; length=347623" title="PWYP_Sammendragsrapport_Nor_Web_Final.pdf">Les rapporten på norsk</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>339.48 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_Sammendragsrapport_Eng_Web_Final.pdf" type="application/pdf; length=342387" title="PWYP_Sammendragsrapport_Eng_Web_Final.pdf">Les rapporten på engelsk</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>334.36 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Mon, 01 Jul 2019 13:22:08 +0000 Anonym 17602 at https://publishwhatyoupay.no https://publishwhatyoupay.no/publikasjon/naeringslivsveileder-til-utvidet-land-land-rapportering <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--title--publication.html.twig x field--node--title.html.twig * field--node--publication.html.twig * field--title.html.twig * field--string.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <span>Næringslivsveileder til utvidet land-for-land-rapportering</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--title.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-image--publication.html.twig * field--node--field-image.html.twig * field--node--publication.html.twig * field--field-image.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-image.html.twig * media--image--thumbnail.html.twig * media--image.html.twig * media--thumbnail.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-image--image.html.twig * field--media--field-media-image.html.twig * field--media--image.html.twig * field--field-media-image.html.twig * field--image.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">Image</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_formatter' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> <a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_N%C3%A6ringslivsveileder_Nor_Forside.jpg"> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image_style' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'image' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <img src="/sites/default/files/styles/medium/public/import//PWYP_N%C3%A6ringslivsveileder_Nor_Forside.jpg?itok=C_NsEdQh" typeof="foaf:Image" /> <!-- END OUTPUT from 'core/themes/stable/templates/field/image.html.twig' --> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-style.html.twig' --> </a> <!-- END OUTPUT from 'core/themes/stable/templates/field/image-formatter.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--uid--publication.html.twig x field--node--uid.html.twig * field--node--publication.html.twig * field--uid.html.twig * field--entity-reference.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <span> <!-- THEME DEBUG --> <!-- THEME HOOK: 'username' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> <span lang="" typeof="schema:Person" property="schema:name" datatype="">Anonym (ikke bekreftet)</span> <!-- END OUTPUT from 'core/themes/stable/templates/user/username.html.twig' --> </span> <!-- END OUTPUT from 'themes/contrib/starterx/templates/field/field--node--uid.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--created--publication.html.twig x field--node--created.html.twig * field--node--publication.html.twig * field--created.html.twig * field--created.html.twig * field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <span>man 01/07/2019 - 14:56</span> <!-- END OUTPUT from 'core/themes/stable/templates/field/field--node--created.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--body--publication.html.twig * field--node--body.html.twig * field--node--publication.html.twig * field--body.html.twig * field--text-with-summary.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <ul><li>Utvidet land-for-land-rapportering (ULLR) er et tiltak for å likestille alle bedrifter og sørge for at nøkkeltall rapporteres for hvert enkelt land hvor selskapet har tilstedeværelse</li><li>Grunnlaget for rapporteringen må være finansregnskapet - noe annet alternativ for rapportering gir ikke tillitvekkende informasjon til samfunnet</li><li>For å gi mening må opplysningene rapporteres slik de inngår i konsernregnskapet - før eliminering. Elimineringer må derfor rapporteres separat.</li></ul> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-author--publication.html.twig * field--node--field-author.html.twig * field--node--publication.html.twig * field--field-author.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Written by</div> <div>Frian Årsnes</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-publication-date--publication.html.twig * field--node--field-publication-date.html.twig * field--node--publication.html.twig * field--field-publication-date.html.twig * field--datetime.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>Publication date</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'time' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> <time datetime="2018-12-01T12:00:00Z">desember 2018</time> <!-- END OUTPUT from 'core/themes/stable/templates/field/time.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-isbn--publication.html.twig * field--node--field-isbn.html.twig * field--node--publication.html.twig * field--field-isbn.html.twig * field--text.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div>ISBN</div> <div>978-82-93212-86-7 (norsk), 978-82-93212-87-4 (engelsk)</div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--node--field-file--publication.html.twig * field--node--field-file.html.twig * field--node--publication.html.twig * field--field-file.html.twig * field--entity-reference.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_N%C3%A6ringslivsveileder_Nor_Web_Final.pdf" type="application/pdf; length=669395" title="PWYP_Næringslivsveileder_Nor_Web_Final.pdf">Les veilederen på norsk</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>653.71 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/import//PWYP_N%C3%A6ringslivsveileder_Eng_Web_F.pdf" type="application/pdf; length=673326" title="PWYP_Næringslivsveileder_Eng_Web_F.pdf">Read the guide in English</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>657.54 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'media' --> <!-- FILE NAME SUGGESTIONS: * media--source-file.html.twig * media--file--default.html.twig * media--file.html.twig * media--default.html.twig x media.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> <article> <!-- THEME DEBUG --> <!-- THEME HOOK: 'field' --> <!-- FILE NAME SUGGESTIONS: * field--media--field-media-file--file.html.twig * field--media--field-media-file.html.twig * field--media--file.html.twig * field--field-media-file.html.twig * field--file.html.twig x field.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> <div> <div class="visually-hidden">File</div> <div> <!-- THEME DEBUG --> <!-- THEME HOOK: 'table__file_formatter_table' --> <!-- FILE NAME SUGGESTIONS: * table--file-formatter-table.html.twig x table.html.twig --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> <table data-striping="1"> <thead> <tr> <th>Vedlegg</th> <th>Size</th> </tr> </thead> <tbody> <tr> <td> <!-- THEME DEBUG --> <!-- THEME HOOK: 'file_link' --> <!-- BEGIN OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> <span class="file file--mime-application-pdf file--application-pdf"><a href="https://publishwhatyoupay.no/sites/default/files/2020-06/PWYP_N%C3%A6ringslivsveileder_NO_Enkeltsider.pdf" type="application/pdf; length=679406">PWYP_Næringslivsveileder_NO_Enkeltsider.pdf</a></span> <!-- END OUTPUT from 'core/themes/stable/templates/field/file-link.html.twig' --> </td> <td>663.48 KB</td> </tr> </tbody> </table> <!-- END OUTPUT from 'core/themes/stable/templates/dataset/table.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> </article> <!-- END OUTPUT from 'core/themes/stable/templates/content/media.html.twig' --> </div> </div> <!-- END OUTPUT from 'core/themes/stable/templates/field/field.html.twig' --> Mon, 01 Jul 2019 12:56:30 +0000 Anonym 17601 at https://publishwhatyoupay.no