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1

Shigeta, Y. "Standard setting, compliance control and the development of international environmental law through the practice of international arbitral, judicial and quasi-judicial procedures." Thesis, University College London (University of London), 2007. http://discovery.ucl.ac.uk/1446112/.

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Although the main purpose of the international judiciary (covering international arbitral, judicial and quasi-judicial procedures) is to settle disputes, it can also perform other tasks: a concept described by Lauterpacht as 'a heterogeny of aims'. This thesis focuses on three other functions which the international judiciary is expected to fulfil in the international society lacking a centralized legislative body and sufficient law enforcement mechanisms, namely standard setting, compliance control and law development. The field of international environmental law is highly suitable for this s
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2

Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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3

To, Christopher. "International standards for commercial mediators." Thesis, University of Stirling, 2015. http://hdl.handle.net/1893/24165.

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This paper talks about the international standards for commercial mediators. It introduces the standards of eight different jurisdictions and afterwards, evaluates whether there should be one accrediting standard for all international commercial mediators. In the introduction chapter, the paper talks about the problems with the current legal system and then explains the growth of mediation in today’s society. By discussing the nature and practice of mediation, whether mediation should be compulsory or voluntary in light of Article 6 of the European Convention on Human Rights, rationale of the
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4

Korol, A. O. "Environmental management and international standards." Thesis, Sumy State University, 2017. http://essuir.sumdu.edu.ua/handle/123456789/65975.

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Environmentаl mаnаgement is а modern method of аccounting for the benefits of environmentаl protection in the implementаtion аnd plаnning of the аctivities of аn orgаnizаtion. This is аn integrаl pаrt of modern mаnаgement systems.
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5

Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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6

Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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7

Demirkol, Berk. "Responsibility under international investment law for acts of the judiciary." Thesis, University of Cambridge, 2014. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.708071.

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8

Lenhard, Klaus G. "International Participation in AOS Standards Development." International Foundation for Telemetering, 1989. http://hdl.handle.net/10150/614724.

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International Telemetering Conference Proceedings / October 30-November 02, 1989 / Town & Country Hotel & Convention Center, San Diego, California<br>During the current decade, international cooperation in space projects has become more and more popular and this trend is increasing. Initially, this involved only single missions with agencies flying payloads on other agencies' spacecraft. Later, this trend continued with international ventures, involving different agencies. In the immediate future, even more challenging scenarios are foreseen. The best known example and prime driver for such so
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9

Lagelle, Anaïs. "Les standards en droit international économique." Nice, 2012. http://docelec.u-bordeaux.fr/login?url=http://www.harmatheque.com/ebook/9782343035413.

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Le droit international économique, souvent décrié comme étant inefficace, voire inexistant, connaît aujourd’hui un renouveau de sa normativité. En effet, la technique du standard juridique permet au droit international économique d’être efficace et d’encadrer l’action de tous ses acteurs. A cet égard, les standards occupent une place tout à fait manifeste dans le droit international économique. L’importance de la place octroyée aux standards s’évalue, d’une part, ratione personae, c’est-à-dire que tous les acteurs du droit international économique contribuent à l’instauration durable de la tec
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10

Beckerdite, Stanley M. "The use of International Standards Organization ISO 9000 Quality Assurance Standards in place of military standards." Thesis, Monterey, Calif. : Naval Postgraduate School, 1992. http://handle.dtic.mil/100.2/ADA256203.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 1992.<br>Thesis Advisors: Matsushima, Rodney F. ; Zirschky, Stephen. "June 1992." Includes bibliographical references (p. 139-140). Also available in print.
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11

Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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12

Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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<p>Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. </p><p>Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? </p><p>Realisation: In orde
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13

McGuire, William. "Essays on Voluntary Standards in International Trade." The Ohio State University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=osu1343240479.

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14

Schreiber, Vera. "International Standards : neues Recht für die Weltmärkte? /." [S.l. : s.n.], 2005. http://swbplus.bsz-bw.de/bsz121641422inh.htm.

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15

Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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16

Agulhas, Jaclyn Margaret. "International labour standards and international trade :can the two be linked?" Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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In this paper I delve into the connection between trade policy and labour rights as probably one of the most controversial issues, which the international trading system is faced with today. Labour laws differ from country to country and of course it is a cause for concern where some countries have higher standards than others, it becomes problematic for these countries with high standards to compete with countries with lower standards. Even though there is a definite link between trade and labour, my argument is that incorporating labour standards into the international trading system is not
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17

Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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19

Braun, Felix 1973. "Cultural diversity in international standards for criminal sentences." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32797.

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This thesis examines the debate about cultural relativism of human rights in the concrete context of the prohibition of torture, inhuman and degrading treatment as applied to criminal sentences. A study of the jurisprudence concerning the prohibition reveals that traditional legal methodology is unable to decide this debate unequivocally. It is argued that both an extreme uniformity in its interpretation as well as a complete lack of common standards are indefensible in the contemporary system of international law. Therefore, any modern interpretation of the prohibition has to strike a balance
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Srijunpetch, S. "The implementation of international accounting standards in Thailand." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.494737.

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21

Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare
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Las, Heras Horacio Raúl. "International Labor Law Standards and Argentine Domestic Law." Derecho & Sociedad, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/117309.

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The following article attempts to address the problem, from the point of view of the labour law, which arises on the interpretation of standards on the basis of an analysis of sources, both internal sources such as international. Whereupon, the author advocates maintain the essence of the protective principle of labour law which will lead to combining rules from different sources to protect both the worker as the structure institutional and legal of the domestic law of each country.<br>El presente artículo intenta abordar la problemática, desde el punto de vista del derecho laboral, que se pre
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23

Shanus, O. V. "Accounting Salaries by International Standards: Features and Harmonization." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7767.

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Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.<br>The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.<br>В роботі досліджено важливість
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Valentová, Půlpánová Lenka. "International standards for statistics on the government sector." Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-125221.

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The analysis of the government sector gained prominence after the World War II as the Keynesian theory attributed the government sector key importance in battling economic cycle and the post-war reconstruction and development involved state interventions on a large scale. In 1990s a strength-ened interest in the government sector was triggered by the need to coordinate fiscal policies and closely monitor fiscal health in the countries forming the Economic and Monetary Union. Finally, in the context of the recent global economic crisis, the government sector returned to the centre of the econom
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Norton, J. J. "International bank supervisory standards : the case of the Basle Committee and capital adequacy standards." Thesis, University of Oxford, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241301.

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27

Zinsli, Claudio. "Auswirkungen von aufgedeckten immateriellen Vermögenswerten durch die Kaufpreisallokation auf Bilanz und Erfolgsrechnung." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03600467002/$FILE/03600467002.pdf.

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28

Grimmeißen, Klaus. "Bilanzierung und Bewertung von Wohnimmobilien nach IAS 40." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11163854.

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29

Burkhardt, Henriette. "Bilanzansatz und Bewertung latenter Steuern nach IFRS und US-GAAP : Unterschiede, Gemeinsamkeiten, Perspektiven." kostenfrei kostenfrei, 2008. http://d-nb.info/993638953/34.

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30

Wall, Robert Edward. "Comparison of international certification standards for ice hockey helmets." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ29576.pdf.

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31

Spencer, Ronald L. "Implementing international standards for "continuing supervision&quot." Thesis, McGill University, 2008. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=111581.

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The Outer Space Treaty established the obligation to provide continuing supervision of its national space activities by the appropriate state. The implementation of this obligation remains a matter of state discretion. Since this Treaty came into force the world has evolved to become reliant on space based utilities to enable the global economy and state governance. Today, space faring states are increasingly dependent upon the supervision practices of other states to assure its space interests as the attribution of state responsibility becomes more difficult to ascribe.<br>Therefore, the abse
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Kovacs, Zoltan Balazs. "International labour standards, codes of conduct and multinational enterprises." Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32809.

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Multinational enterprises shape global and national politics by their enormous economic power. In the introduction, I briefly discuss the definition of a multinational, as well as the role of labour standards relating to child labour.<br>In Part I, I will focus upon the political and economic relationship between States and MNEs. I will also discuss the tensions this relationship creates. In the second part, I focus on the issue of child labour and different kinds of approaches countries take.<br>Before dealing with international efforts to create a universal code, I examine two internal codes
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Kiiza, Moses Gatama. "The case for international standards and agricultural free trade /." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80933.

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The sharp decline of tariff trade barriers has been one of the achievements of the world trading system. However, the reduction in tariffs has exposed the many non-tariff barriers that remain. As tariffs continue to fall, there seems to be a corresponding reliance on SPS measures as a source of protection for domestic producers. This underscores the need for a legal framework that can address the fundamental issue of whether a measure validly exists to protect consumers or is merely a 'sham' to protect domestic producers. This thesis argues that the protectionist use of SPS measures und
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Wall, Robert Edward. "Comparison of international certification standards for ice hockey helmets." Thesis, McGill University, 1996. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26765.

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The purpose of this study was to examine the differences between international certification standards for ice hockey helmets. The American Society for Testing and Materials (ASTM), Canadian Standards Association (CSA) and International Organization Standards (ISO) protocols were compared. Only the impact testing methods at ambient temperatures were examined. Four helmet models, currently available to consumers, were used for testing. No significant differences (p $<$ 0.05) were found between the standards in a rank order comparison. Further analysis of differences, with peak linear accelerati
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Sun, Cong. "The possible application of international accounting standards in China." Thesis, University of Birmingham, 2013. http://etheses.bham.ac.uk//id/eprint/4335/.

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This thesis is a single case study on Chinese accounting, the research question it attempts to answer is the possible application of international accounting standards in China. In order to answer the research question, it first studies the differences of contexts between international accounting and Chinese accounting, subsequently, from the perspective of conceptual framework, elucidates the dissimilarities between Chinese accounting and international accounting and the causes which bring about these differences. The final conclusion is that China has not yet possessed the necessary conditio
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36

Sivertsson, Yulia, and Jenny Thorildsson. "International Standards on Auditing : Internationell standardisering med kulturella hinder?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20210.

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Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa fakt
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37

Forst, Christian. "Bewertung des Waldvermögens nach den International-Financial-Reporting-Standards." [Ilmenau] : [Univ.-Bibliothek] [Vertrieb], 2007. http://d-nb.info/991149270/34.

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Pham, Hoai Huong. "A comparative study of Vietnamese and international accounting standards." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/1996.

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This thesis investigates de jure convergence of Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS/IFRS) and de facto (actual company reporting practice) compliance with VAS and IAS/IFRS using a sample of 200 Vietnamese listed companies’ 2010 annual financial reports. This study is important because Vietnam is one of Asia’s fastest growing economies whilst Vietnamese accounting is poorly understood.The de jure analysis shows that during the period 2001-2005 Vietnam initially adopted 84% of the IAS/IFRS issued up through 2003. However, subsequent amendments and ne
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CHETAIKINA, SVETLANA. "RIGHTS, LAWS, AND NORMS: RE-THINKING INTERNATIONAL ELECTORAL STANDARDS." Doctoral thesis, Università degli studi di Padova, 2022. http://hdl.handle.net/11577/3454271.

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International electoral standards are a phenomenon that is born out of practice of international observation and assistance. This phenomenon has entered the theoretical field only recently through the studies of the role of international actors in elections. This thesis provides an academic scrutiny for this phenomenon taking into account its interdisciplinary and multi-layered nature. It explores the suitability and scope of the current use of ‘standardization’ as an approach adopted by the international community for the assessment of national elections. Thus, in this thesis different disci
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Wojcik, Karl-Philipp. "Die internationalen Rechnungslegungsstandards IAS/IFRS als europäisches Recht /." Berlin : Duncker & Humblot, 2007. http://d-nb.info/990680746/04.

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MORGERA, Elisa. "Corporate accountability in international environmental law : emerging standards and the contribution of international organizations." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/7016.

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Defence date: 15 February 2007<br>Examining Board: Prof. Pierre-Marie Dupuy (European University Institute); Prof. Francesco Francioni (European University Institute); Prof. Alan Boyle (University of Edinburgh); Prof. Tullio Scovazzi (University of Milano-Bicocca)<br>First made available online: 20 July 2021<br>This study aims to define the legal contours of the concept of corporate accountability in international environmental law. This concept is often related to the insistent calls by international non-governmental organizations (NGOs) and academics to ensure some sort o f international ove
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Cataldi, Simona <1994&gt. "The convergence of Chinese accounting standards with International Financial Reporting Standards (IFRS): effects on economic growth." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15988.

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The aim of this thesis is to describe and analyze the process of the convergence of Chinese accounting standards with International Financial Reporting Standards (IFRS) and its positive effects on the economic growth of China. In order to support this theory, the level of inward foreign direct investment (FDI) from 1997 to 2017 is evaluated. The first chapter serves as a general introduction on the Chinese economic growth from the economic reforms of 1979, aimed at transforming China from an isolated economy to a market-oriented system, until today. The agricultural and the industrial sector a
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43

Zons, Michael. "Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen." Lohmar [u.a.] : Eul, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2776978&prov=M&dok_var=1&dok_ext=htm.

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Flatt, Markus. "Umstellung der Rechnungslegung auf IFRS Ein empirischer Vergleich zwischen der Schweiz und Deutschland /." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00636613002/$FILE/00636613002.pdf.

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Sonderegger, Joseph. "Die Darstellung von Rückstellungen im Jahresabschluss Aktuelle Entwicklungen und Implikationen für die Praxis /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02600484002/$FILE/02600484002.pdf.

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46

Holzmüller, Andreas. "Einfluss nicht-bilanzierter Verpflichtungen auf die Entscheidungsnützlichkeit eines Jahresabschlusses nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02607257002/$FILE/02607257002.pdf.

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47

Nobach, Kai. "Bedeutung der IAS/IFRS für die Bilanzpolitik deutscher Unternehmen : Entwicklung und Relevanz der IAS/IFRS-Bilanzierung in Deutschland ; systemspezifische Grundlagen der Rechnungslegung nach IAS/IFRS ; Ziele und Aktionsfelder einer IAS/IFRS-basierten Bilanzpolitik ; bilanzpolitische Instrumente zur Gestaltung von IAS/IFRS-Abschlüssen /." [Herne, Westf.] : Nwb, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2836883&prov=M&dok_var=1&dok_ext=htm.

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48

Lenz, Thomas. "Grundsätze steuerlicher Gewinnermittlung unter dem Einfluß der IAS/IFRS /." Frankfurt am Main : Lang, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016734950&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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49

O'Malley, Sean L. "A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501.

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50

Folkesson, Emelie, and Amélie Arvidsson. "Corruption in the Judiciary : Balancing Accountability and Judicial Independence." Thesis, Örebro University, School of Law, Psychology and Social Work, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-10857.

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<p>A non-corrupt judiciary is a fundamental condition for the endorsement of rule of law and the ability to guarantee basic human rights in society. The judiciary must therefore be an independent and fair body that fights corruption, not the other way around. This essay systematizes different binding and non-binding international, and to some extent regional, norms and standards regarding corruption in the judiciary and judicial independence, and presents potential factors and effects of judicial corruption, through an inventory of documents recognized by organizations such as the United Natio
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