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Dissertations / Theses on the topic 'Regulations standards'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

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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Neuhaus, Christian, Andreas Polze, and Mohammad M. R. Chowdhuryy. "Survey on healthcare IT systems : standards, regulations and security." Universität Potsdam, 2011. http://opus.kobv.de/ubp/volltexte/2011/5146/.

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IT systems for healthcare are a complex and exciting field. One the one hand, there is a vast number of improvements and work alleviations that computers can bring to everyday healthcare. Some ways of treatment, diagnoses and organisational tasks were even made possible by computer usage in the first place. On the other hand, there are many factors that encumber computer usage and make development of IT systems for healthcare a challenging, sometimes even frustrating task. These factors are not solely technology-related, but just as well social or economical conditions. This report describes s

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Miller, Brooke Leigh. "Who decides what is smut? : local community standards and obscenity regulations /." Connect to resource, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1242850658.

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Spears, Kenneth. "Official control of foodstuffs : evaluation of policy, practice and performance in the UK by case study." Thesis, London South Bank University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323894.

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Lu, Tian. "EU technical regulations and standards on textiles and their effect on imports from China." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2120012.

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Чикалов, В. "Права дитини в Україні: нормативно-правові стандарти, реальний стан, проблеми і шлях розв’язання". Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/60257.

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Нині в Україні спостерігається сплеск інтересу до такої проблеми, як права дитини. Висунення її на передній план політичного й соціального життя зумовлене кількома причинами, до яких можна одночасно віднести рух української суспільної думки до відкритого суспільства.<br>Now in Ukraine there is a surge of interest in such a problem as the rights of the child Putting it on the forefront of political and social life is caused by several reasons, which can be simultaneously attributed the movement of Ukrainian public opinion to an open society.

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Swiecicki, Ewa. "Legal aspects of licensing of airline transport pilots : international standards versus Canadian aviation safety regulations." Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=61155.

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The laws and regulations governing certification of aviation personnel constitute one of the essential elements of aviation legislation. They have a significant effect upon the global safety of the civil air transportation system.<br>This dissertation aims at describing the existing regulations in the field of pilot licensing. Its scope is narrowed down to the highest category of licence applicable to professional pilots and known as the airline transport pilot licence. The thesis depicts and analyses the process of creation and the contents of licensing standards and recommended practices as

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Quackenbush, Hannah. "Evolving Standards of Abuse: The Economic Justification Of The Consumer Finance Protection Bureau’s Federal Payday Loan Regulations." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1226.

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The 2008 financial crisis raised concerns surrounding the validity of federal protection in the consumer financial market and brought increased scrutiny to short term consumer lending programs-including payday loans. In response to the political pressure, President Obama signed the 2010 Dodd-Frank Act into law. Under this Act the Consumer Financial Protection Bureau was created and in 2017 it implemented federal regulations against non-bank payday lenders for the first time. I will discuss the Consumer Financial Protection Bureau’s economic justification for the regulation of payday loans and

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El-Firjani, Essa. "Investigating the corporate accounting regulations and factors influencing the adoption of international accounting standards (IAS) in Libya." Thesis, Liverpool John Moores University, 2010. http://researchonline.ljmu.ac.uk/6006/.

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N'Doua, Bossoma Doriane. "Standards and trade in forest-wood-paper sector." Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0105.

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Cette thèse analyse les effets des réglementations, des normes et des certifications surle commerce dans le secteur du bois. Elle contribue à la littérature empirique sur les effetsdes politiques commerciales sur le commerce international. Elle s’articule autour de quatrechapitres. Le premier chapitre examine les effets des mesures sanitaires et phytosanitaires(SPS) et des obstacles techniques au commerce (OTC), en distinguant les règlements techniques et les procédures d’évaluation de la conformité sur le commerce dans la filière forêt bois-papier. Les résultats de ce chapitre montrent que la

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Garling, James, and David Cahill. "ENTERPRISE DATA MANAGEMENT SYSTEMS." International Foundation for Telemetering, 2003. http://hdl.handle.net/10150/605813.

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International Telemetering Conference Proceedings / October 20-23, 2003 / Riviera Hotel and Convention Center, Las Vegas, Nevada<br>This paper discusses ongoing regulatory effects on efforts aimed at developing data infrastructures that assist test engineers in achieving information superiority and for maintaining their information, and on possible architectural frameworks for resolving the engineer’s need versus the regulatory requirements. Since current commercial-off-the-shelf (COTS) Enterprise Content Management (ECM) systems are targeted primarily at business environments such as back off

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Babool, Md Ashfaqul Islam. "THE IMPACT OF DOMESTIC POLICIES ON INTERNATIONAL COMPETITIVENESS." UKnowledge, 2007. http://uknowledge.uky.edu/gradschool_diss/482.

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The impact of domestic policy regulations and standards on trade has been at the forefront of global policy during the past decade. Every country develops their own policies and standards that differ from country to country. These differences create problems for manufacturing industries, especially in major exporting countries. This study overviews the policy context driving standards in the manufacturing industries. The study consists of three different articles that attempt to examine the role of technical regulations and standards and their relationship with trade using different econometri

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Ndou, Portia. "The competitiveness of the South African citrus industry in the face of the changing global health and environmental standards." Thesis, University of Fort Hare, 2012. http://hdl.handle.net/10353/477.

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In recent years, concern about food safety linked to health issues has seen a rise in private food safety standards in addition to the regulations set by the Food and Agriculture Organisation (FAO) in collaboration with the World Health Organisation (WHO). These have presented challenges to producers and exporters of agricultural food products especially the producers of fresh fruits and vegetables. In spite of the food safety-linked challenges from the demand side, the vast range of business-environment forces pose equally formidable challenges that negatively impact on the exporting industri

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Matete, Kenevoe Rose. "The implications of the 2014 construction regulations for the Department of Public Works procurement system." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/10309.

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The Organisation of Economic Co-operation and Development (OECD) notes that regulations seek to make improvements by changing individual or organisational behaviour in ways that generate positive impacts in terms of solving societal and economic problems. At its most basic level, regulations are designed to work according to implementation, leading to changes in behaviours that, in turn, lead to changes in outcomes. Such outcomes can be satisfaction in terms of an underlying problem or other (hopefully positive) changes in conditions in the world. Following this premise, this research project

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Brejchová, Lenka. "Srovnání účetní závěrky podle českých účetních předpisů vzhledem k IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4979.

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This thesis engages in financial statements in comliance with the Czech accounting regulations as compared with the IFRS. In the first part there is information about financial statements set in comliance with the Czech accounting regulations and about the events after the reporting period. Second part engages in financial statements set up in comliance with IFRS and also the events after the reporting period. In the third part are the preparatory working for the compilation of financial statements described.

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Chantry, Stephen Joseph. "A comparative study of the NCATE Standards and the Virginia Licensure Regulations for School Personnel with the perceptions of elementary principals and teachers." W&M ScholarWorks, 2002. https://scholarworks.wm.edu/etd/1539618280.

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The purpose of this study was to compare the National Council for the Accreditation of Teacher Education (NCATE) 2000 Standards for Elementary Preparation and the Virginia Licensure Regulations for Elementary Personnel (1998) with the perceptions of principals and teachers in the elementary schools in Chesterfield County, Virginia. The methodology incorporated an exploratory design using qualitative data collection and analyses of surveys of school-based personnel, as well as the NCATE standards and Virginia Licensure Regulations. Specifically, themes were identified through a series of reduct

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Tehrani, Amir, and Clara Siwetz. "Riskhanteringens utmaning : En studie som identifierar svenska organisationers riskhantering avseende informationssäkerhet samt dess prioritering." Thesis, Södertörn University College, School of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1182.

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<p>Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks. For managing these risks standards and frameworks are needed. To what extent are information security standards and framewor

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Figlali, Umut. "Exploration Of Factors Affecting The Execution Of International Design Projects." Master's thesis, METU, 2005. http://etd.lib.metu.edu.tr/upload/12605932/index.pdf.

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Economic instabilities in our country over the past few decades and improvement in communication technologies, have encouraged Turkish construction firms to utilize business opportunities in foreign countries. However, working abroad brings with it certain risks and problems. The aim of this thesis were to define and clarify problematic factors during the design stages in international design projects (IDP), to collect relevant suggested solutions and to try and determine the sources of these factors. The survey starts with general problems and/or factors which affect international projects an

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Abd-Elsalam, Omneya Hassan. "The introduction and application of international accounting standards to accounting disclosure regulations of a capital market in a developing country : the case of Egypt." Thesis, Heriot-Watt University, 1999. http://hdl.handle.net/10399/1260.

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The purpose of this study is to perform a rigorous testing and analysis of accounting disclosure practices in a developing country which has adopted the International Accounting Standards (IASs) and has changed towards an economic policy of privatisation after many years of a socialist era. The study also measures the effects on disclosure levels of changes in the economic policy and the new regulations. Furthermore, it investigates the relationship between disclosure levels and company characteristics. A review of the theories which have been used in previous research as a basis for explainin

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Stiborová, Jana. "Vykazování nemovitostí ve specifické podnikové struktuře." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81858.

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The study deals with the accounting for real estate in the group of existing companies. Particular passages are devoted to defining real estate, the initial and follow-up valuation of real estate. Applying standards are IFRS, Czech accounting standards and Czech tax regulations. The study also compares these standards.

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Lenktienė, Laura. "Tarptautinių apskaitos standartų taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_120325-08687.

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Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas – tarptautiniai apskaitos standartai. Tyrimo tikslas – išanalizuoti tarptautinių apskaitos standartų taikymo problemas užsienio šalyse ir Lietuvoje bei pateikti pasiūlymus šioms problemoms spręsti. Tyrimo uždaviniai: 1. apibūdinti tarptautinius apskaitos standartus; 2. išnagrinėti tarptautinių apskaitos standartų taikymo

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Šebková, Kateřina. "Vykazování budov podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81994.

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The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as w

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Mazibuko, Patricia Ntombizodwa. "Redesign of core business processes of the national building regulations of South Africa." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2351.

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Theses (MTech (Business Information Systems))--Cape Peninsula University of Technology, 2016.<br>This paper describes the redesigning processes of the National Building Regulations of South Africa. These processes are administered by the National Regulator for Compulsory Specifications (NRCS) in terms of the National Building Regulations and Building Standards Act 103 of 1977 (The Act). The application of the business processes and the Building Control Officers from various local authorities nation-wide who enforce the National Building Regulations and Building Standards Act, 103 of 1977 (here

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Vainora, Klanaitė. "Tarptautiniai apskaitos standartai ir jų taikymas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153647-66153.

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Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką apskaitos politikos formavimui. Uždaviniai: • įvertinti Tarptautinių apskaitos standartų svarbą bei būtinumą; • sugrupuoti TAS pagal turinį ir nagrinėjamų klausimų esmę; • išnagrinėti tarptautinės ir nacionalinės apskaitos reglamentacijos ypatumus; • įvertinti tarptautinių apskaitos standartų taikymo praktiką Lietuvoje, bei nus

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Stejskalová, Lenka. "Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162247.

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This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and

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BARBOSA, JOSE A. M. "Contribuicao a legislacao brasileira no setor de energia nuclear." reponame:Repositório Institucional do IPEN, 2009. http://repositorio.ipen.br:8080/xmlui/handle/123456789/9463.

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Made available in DSpace on 2014-10-09T12:27:01Z (GMT). No. of bitstreams: 0<br>Made available in DSpace on 2014-10-09T13:56:41Z (GMT). No. of bitstreams: 0<br>Tese (Doutoramento)<br>IPEN/T<br>Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

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SERRA, REYNALDO C. "Licenciamento de reatores: proposta de uma estrutura regulatória integrada com abordagem em qualidade e meio ambiente para reatores de pesquisa no Brasil." reponame:Repositório Institucional do IPEN, 2014. http://repositorio.ipen.br:8080/xmlui/handle/123456789/23656.

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Submitted by Claudinei Pracidelli (cpracide@ipen.br) on 2015-04-10T16:42:50Z No. of bitstreams: 0<br>Made available in DSpace on 2015-04-10T16:42:50Z (GMT). No. of bitstreams: 0<br>Tese (Doutorado em Tecnologia Nuclear)<br>IPEN/T<br>Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

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VON, BAHTEN GUSTAVO LUIZ. "'LEGAL ASPECTS REGARDING THE ESTABLISHMENT OF LABOUR REGULATIONS ON BILATERAL FTAS: PRESENTING THE CHILEAN INTEGRATION FRAMEWORK AS AN ALTERNATIVE MODEL FOR LATIN AMERICAN DEVELOPMENT'." Doctoral thesis, Università degli Studi di Milano, 2011. http://hdl.handle.net/2434/154019.

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There is a great challenge on our contemporary society, which is to conciliate the global trade liberalization with the establishment of an efficient labour protection network, both on developed and on developing countries. The primary scope of this research is to bring up an analysis of the main direct and indirect impacts and the ‘effet utile’ of the inclusion of labour regulations on several contemporary bilateral free-trade agreements, in particular through a comparison concerning the dichotomy between the American pragmatic trade policies and the European idealist conceptions on th

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Elmer, Carl-Friedrich [Verfasser], Christian von [Akademischer Betreuer] Hirschhausen, Christian von [Gutachter] Hirschhausen, and Georg [Gutachter] Meran. "The economics of vehicle CO2 emissions standards and fuel economy regulations : rationale, design, and the electrification challenge / Carl-Friedrich Elmer ; Gutachter: Christian von Hirschhausen, Georg Meran ; Betreuer: Christian von Hirschhausen." Berlin : Technische Universität Berlin, 2016. http://d-nb.info/1156274273/34.

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Waheed, Abdul Hannan. "A higher education quality assurance model for small states : the Maldives case study." Thesis, Queensland University of Technology, 2013. https://eprints.qut.edu.au/65559/1/Abdul%20Hannan_Waheed_Thesis.pdf.

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Increasing globalisation and local expansion of Higher Education presents challenges to manage quality of the education services. This study investigated key stakeholders' perspectives on what constitutes key elements and attributes of an effective Quality Assurance (QA) system in Higher Education. The findings highlighted the need for: i) legislation to support a strong QA regulatory framework, ii) independence of the QA agency, iii) development of minimum quality standards through broad stakeholder involvement, and iv) a cyclical approach. The findings of this study proposed a QA model which

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Johansson, Sara, and Viktoria Sahlman. "Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10405.

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Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläg

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Epo, Emilienne Ewee Ndofor. "Trade of fish imported from Sub-Saharan Africa in the Cape Town Business district." University of the Western Cape, 2017. http://hdl.handle.net/11394/6453.

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Magister Philosophiae - MPhil (LAS) (Land and Agrarian Studies)<br>Fish remains a vital source of food, income, nutrition and livelihoods for millions of people in Africa. This study investigated the modalities of trading in fish imported from sub-Saharan Africa into South Africa in the Cape Town Metropolitan area. The research analyses the opportunities and constraints faced by retail fish traders and importers regarding the South African and Southern African Development Community (SADC) policies that are in place, to ascertain how far the policies go in facilitating the intra-regional fish t

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int

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Arnold-Larsen, Kimmo. "Information för beslutsunderlag i trafiksituationer inom sjöfarten - hur hanterar vi den?" Thesis, Linnéuniversitetet, Sjöfartshögskolan, SJÖ, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-18839.

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I detta examensarbete har jag undersökt förmågan hos nautiker att ta fram och tillgodogöra sig information från radar och ARPA för sitt beslutsunderlag i trafiksituationer. Syftet var att få förståelse i om fartygsbefäl haft svårigheter att få fram denna mycket relevanta information. Detta gjordes med hjälp av förstudier i form av intervjuer med erfarna fartygsbefäl. Dessa intervjuer gav kriterier som möjliggjorde analyseringen av 13 olycksfallsrapporter, vilket utgjorde litteraturstudien. Dessa rapporter var författade av engelska Department of Transport, Marine Investigation Branch(MAIB), St

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Reinshagen, Felix. "Standards and Incentives in Safety Regulation." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-134303.

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Malý, Zdeněk. "Vykazování účetních informací v různých systémech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317088.

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The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.

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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко та Olena Volodymyrivna Kravchenko. "Нормативно-правове регулювання бухгалтерського обліку в бюджетних установах". Thesis, Донецький національний університет економіки і торгівлі імені Михайла Туган-Барановського, 2017. http://essuir.sumdu.edu.ua/handle/123456789/67968.

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Визначено нормативно-правове регулювання бухгалтерського обліку в бюджетних установах, яке складається з чотирьох рівнів: законодавчий, нормативний, методичний та організаційний.<br>Определено нормативно-правовое регулирование бухгалтерского учета в бюджетных учреждениях, состоящее из четырех уровней: законодательный, нормативный, методический и организационный.<br>The legal regulation of accounting in budgetary institutions is defined, which consists of four levels: legislative, normative, methodical and organizational.

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Lin, Wen-shan. "Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc277661/.

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This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.

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Thunborg, Emelie, and Emma Österberg. "The Medical Device Regulation : What Impact Will the New Regulation Have on the Medical Device Industry and How Will Companies Use Standards to Meet the New Requirements." Thesis, KTH, Medicinteknik och hälsosystem, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-297862.

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The New Medical Device Regulations (MDR) will become affective on 26 May, 2021. The new regulation entails higher requirements for companies that develop medical devices, but also for all parties involved in the medical device industry. The strengthened requirements mean that it will be more difficult to meet all the criteria for placing medical devices on the market. This thesis has been carried out on behalf of the Swedish Institute for Standards (SIS) and examines companies' transition to MDR and how companies can get support from SIS, but also by other organizations and authorities. A qual

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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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Cutler, Joshua. "Private Litigation as a Regulator of Accounting Standards." Thesis, University of Oregon, 2015. http://hdl.handle.net/1794/19230.

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I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations involving revenue recognition and asset impairment recognition are two of the most common areas of GAAP cited. I test whether lawsuits lead to a reduction in the allegedly improper behavior, whether sued firms and their peers make other financial reporting changes, and whether these changes change firms’ stock price characteristics. I find that following relevant lawsuits, sued

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Bremberger, Christoph, Francisca Bremberger, Mikulas Luptacik, and Stephan Schmitt. "Regulatory impact of environmental standards on the eco-efficiency of firms." Palgrave Macmillan, 2014. http://dx.doi.org/10.1057/jors.2013.176.

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In this paper we propose an approach to implement environmental standards into Data Envelopment Analysis (DEA) and in this way to measure their regulatory impact on eco-efficiency of firms. As one standard feature of basic DEA models (as e.g. CCR from Charnes et al. (1978)) lies in the exogeneity of inputs, desirable and undesirable outputs, it is not possible to introduce environmental constraints for these parameters directly into basic DEA models. Therefore, we use a bounded-variable way, which allows constraints on the efficiency frontier. The regulatory impact is assessed as difference i

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Hecimovic, Angela. "The Introduction of Clerp 9 Audit Regulation and its Impact on the Auditing Profession." Thesis, Discipline of Accounting, Economics and Business, 2008. http://hdl.handle.net/2123/3666.

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This study examines the introduction of legally enforceable Australian Auditing Standards (ASAs) and the impact on the audit profession after their first year of implementation. This study is informed by regulation theories and potential costs, benefits and other impacts of the new regulatory regime identified by the Australian government’s April 2006 Regulation Impact Statement (RIS). This study collected relevant data through semi-structured in-depth interviews with the same key stakeholders as RIS (accounting firms, professional bodies and regulatory bodies). The results indicate significan

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Reinshagen, Felix [Verfasser], and Klaus [Akademischer Betreuer] Schmidt. "Standards and Incentives in Safety Regulation / Felix Reinshagen. Betreuer: Klaus Schmidt." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2011. http://d-nb.info/101550065X/34.

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Prabhakar, Rahul. "Varieties of regulation : how states pursue and set international financial standards." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:eba01ce6-e081-447e-bf2a-73790e83c916.

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What explains the form and substance of international financial standards? Form refers to the legal or non-legal bindingness of an international standard. Substance refers to how significantly the standard changes the international status quo. The form and substance of international standards on bank capital adequacy, hedge funds, “bail-in” resolution, and insurance capital adequacy challenge the predictions of major rationalist, realist, and two-level perspectives. I propose a novel theory and present original evidence to test two central claims. First, the structure of domestic institutions

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Sofy, Laura. "Establishing the Relevant Standards of Human Rights Protection under Dublin Regulation - A question of more than responsibility determination?" Thesis, Uppsala universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295234.

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Cory, Dennis C., and Lester D. Taylor. "On the Distributional Implications of Safe Drinking Water Standards." CAMBRIDGE UNIV PRESS, 2017. http://hdl.handle.net/10150/623433.

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The provision of safe drinking water provides a dramatic example of the inherent complexity involved in incorporating environmental justice (EJ) considerations into the implementation and enforcement of new environmental standards. To promote substantive EJ, implementation policy must be concerned with the net risk reduction of new and revised regulations. The regulatory concern is that higher water bills for low-income customers of small public water systems may result in less disposable income for other health-related goods and services. In the net, this trade-o

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Holley, Sasha Louise. "Contracting-out and Regulating Labour Standards: NSW Government School Cleaners." Thesis, The University of Sydney, 2013. http://hdl.handle.net/2123/9337.

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Over the last two decades governments have increasingly contracted-out the provision of public and human services to outside organisations. These contracts were not designed to regulate the wages and other working conditions of the workers employed by the external organisation. There is increasing evidence that contracts for services are being used as a tool to regulate labour standards for workers, usurping the labour law provisions covering these workers’ labour standards. The central objective of this thesis is to analyse how labour standards are regulated through the combination of labour

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王曉誠. "建立有效的食品質量安全市場准入制度 : 以上海食品安全保障政策研究為案". Thesis, University of Macau, 2004. http://umaclib3.umac.mo/record=b1636919.

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Alon, Anna. "THREE STUDIES RELATED TO THE INSTITUTIONALIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2245.

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Na

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