Journal articles: 'Trading standards'

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Kelsey, Steve. "Trading vs standards." New Scientist 195, no. 2611 (July 2007): 20. http://dx.doi.org/10.1016/s0262-4079(07)61691-1.

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Roberts, David C. E. "″Natural″: A Trading Standards Viewpoint." British Food Journal 93, no. 1 (January 1991): 17–19. http://dx.doi.org/10.1108/00070709110005811.

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Wankling, R. M. "Trading Standards: An Aid to Quality." Statistician 36, no. 5 (1987): 525. http://dx.doi.org/10.2307/2348663.

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Chau, Frankie, Galiya B. Dosmukhambetova, and Vasileios Kallinterakis. "International Financial Reporting Standards and noise trading." Journal of Applied Accounting Research 14, no. 1 (May 24, 2013): 37–53. http://dx.doi.org/10.1108/09675421311282531.

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Wiener, Jonathan B. "Hormesis, hotspots and emissions trading." Human & Experimental Toxicology 23, no. 6 (June 2004): 289–301. http://dx.doi.org/10.1191/0960327104ht451oa.

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Instrument choice - the comparison of technology standards, performance standards, taxes and tradable permits - has been a major topic in environmental law and environmental economics. Most analyses assume that emissions and health effects are positively and linearly related. If they are not, this complicates the instrument choice analysis. This article analyses the effects of a nonlinear dose-response function on instrument choice. In particular, it examines the effects of hormesis (highdose harm but low-dose benefit) on the choice between fixed performance standards and tradable emissions permits. First, the article distinguishes the effects of hormesis from the effects of local emissions. Hormesis is an attribute of the dose-response or exposure-response relationship. Hotspots are an attribute of the emissions-exposure relationship. Some pollutants may be hormetic and cause local emissions-exposure effects; others may be hormetic without causing local emissionsexposure effects. It is only the local exposure effects of emissions that pose a problem for emissions trading. Secondly, the article shows that the conditions under which emissions trading would perform less well or even perversely under hormesis, depend on how stringent a level of protection is set. Only when the regulatory standard is set at the nadir of the hormetic curve would emissions trading be seriously perverse (assuming other restrictive conditions as well), and such a standard is unlikely. Moreover, the benefits of the overall programme may justify the risk of small perverse effects around this nadir. Thirdly, the article argues that hotspots can be of concern for two distinct reasons, harmfulness and fairness. Lastly, the paper argues that the solution to these problems may not be to abandon market-based incentive instruments and their cost-effectiveness gains, but to improve them further by moving from emissions trading and emissions taxes to risk trading and risk taxes. In short, the article argues that hormesis does not pose a general obstacle to emissions trading or emissions taxes, but that in those cases where hormesis does pose such a problem, a shift toward risk trading or risk taxes would be the superior route.

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Circus, Philip. "Consumer Law Enforcement: A National Trading Standards Service?" Business Law Review 9, Issue 1 (January 1, 1988): 20–21. http://dx.doi.org/10.54648/bula1988008.

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Qalo, Veniana. "Labour Standards in US and EU Preferential Trading Arrangements." Journal of World Trade 40, Issue 4 (August 1, 2006): 619–53. http://dx.doi.org/10.54648/trad2006033.

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This article addresses the development and enforcement of labour standards in US and EU FTAs and non-reciprocal preferential trading arrangements. It is clear that since the emergence of a consensus at the WTO Singapore Ministerial Conference in 1996 labour standards issues should not be part of the multilateral trade agenda and should be dealt with at the ILO that the United States, in particular, has pursued a bilateral track on labour standards. The gradually escalating obligation on trade related labour standards in bilateral US FTAs, starting with NAFTA and culminating in the recently completed US-CAFTA, now provide explicitly for dispute settlement mechanisms by direct referral to a WTO Panel. Developing countries were amongst the most vigorous opponents of the introduction of labour standards and sought and achieved the apparent WTO consensus at Singapore. Some developing countries have now in fact agreed to labour standards that are now more onerous than would have been the case had the WTO agreed to discipline these standards and limit them to the ILO’s core labour standards.

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Bettis, J. Carr, William A. Duncan, and W. Ken Harmon. "The Effectiveness Of Insider Trading Regulations." Journal of Applied Business Research (JABR) 14, no. 4 (August 29, 2011): 53. http://dx.doi.org/10.19030/jabr.v14i4.5652.

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<span>This work evaluates the effectiveness of the courts and regulators in achieving a fair and honest market. The regulatory system and market based empirical research are reviewed and evidence of regulatory failure are identified and examined. The advantages and disadvantages of four possible policy changes including new disclosure standards, a bar on insider trading, corporate fines for insider trading, and a new market based standard are discussed. Finally, recommendations for future research are offered.</span>

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Deng, Fei. "International Standards as Global Public Goods in the World Trading System." Legal Issues of Economic Integration 43, Issue 2 (May 1, 2016): 113–43. http://dx.doi.org/10.54648/leie2016007.

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International standards have assumed special legal significance in the World Trade Organization (WTO) Agreement on Technical Barriers to Trade (‘TBT Agreement’). This article conceptualizes international standards as global public goods and argues for applying global administrative law principles to vet international standards before they are afforded quasi-legislative status in the WTO law. We traced how the WTO Appellate Body has changed its original hands-off approach in EC – Sardines in 2002 to a more intrusive approach in US – Tuna II in 2012.We submit that the WTO Appellate Body’s new approach to international standards marks a distinctive pathway for the development of global administrative law in producing global public goods. The compliance with global administrative law principles set out in the TBT Committee Decision in turn provides international standardizing bodies with additional legitimacy and accountability. However, contrary to popular opinion, we submit that adoption by consensus is not a necessary condition for a standard to be recognized as an international standard in the world trading system.

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Callahan, Carolyn M., and Stephanie Hairston. "Do Trading Derivatives Classification Affect Bank Holding Company’s Earnings Volatility And Firm Value?" Journal of Applied Business Research (JABR) 36, no. 2 (March 1, 2020): 91–106. http://dx.doi.org/10.19030/jabr.v36i2.10344.

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This study examines the differential impact of bank holding companies (BHCs) that consistently report trading gains (successful speculators) and those that consistently report no gain or trading losses (unsuccessful speculators) on earnings volatility and firm value. Under Accounting Standards Codification (ASC) 815 (previously SFAS 133- Accounting for Derivative Instruments and Hedging Activities), all gains/losses related to trading derivatives are recognized in current earnings; whereas, gains/losses on hedging derivatives are netted with changes in the fair value of the underlying asset/liability with only the ineffective portion of the hedge being reported in current earnings. Given differential accounting recognition and underlying risk factors, we expect and find that current period trading gains/losses lead to greater earnings volatility; however, the relationship becomes insignificant when BHCs consistently report trading gains (successful speculators) or no gains and trading losses (unsuccessful speculation). Further we find that successful speculation is significantly negatively associated with firm value, which implies that market participants perceive trading positions held by BHCs as high-risk investments regardless of the outcome of the trading exposure. The findings of this study should be useful to business professionals, bank regulators, and accounting standard setters in determining the economic impact of current accounting standards on bank performance, investors in evaluating the costs and benefits of bank’s derivative risk management policies, and accounting academics in evaluating the impact of current accounting regulation on bank derivative use.

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Wright, Robert V. "Trading standards in the United Kingdom — Who is responsible." Computer Law & Security Review 1, no. 6 (March 1986): 2–4. http://dx.doi.org/10.1016/0267-3649(86)90019-1.

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Damsgaard, J., and D. Truex. "Binary trading relations and the limits of EDI standards: the Procrustean bed of standards." European Journal of Information Systems 9, no. 3 (September 2000): 173–88. http://dx.doi.org/10.1057/palgrave.ejis.3000368.

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Xu, Yu-hong. "Reflection on Labor Standard’s Linkage to International Trade." International Journal of Economics and Finance 8, no. 3 (February 26, 2016): 165. http://dx.doi.org/10.5539/ijef.v8n3p165.

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Developed countries proposed to link labor standard up to the international trade, which was based on profound economic and social foundation. On this issue, there is a fundamental difference between developed and developing countries: the developed countries think that the low labor standards in the developing countries are a reflection of social dumping, while the developing countries consider labor standard’s linkage to the international trade as an embodiment of trade protectionism in developed countries. Nevertheless, the developed countries still take various measures to promote labor standards in the international trade and this trend tends to be intensified. The ultimate goal of developed countries is to integrate labor standards into the WTO multilateral trading system, and developing countries must face this reality.

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Rikasari, Rikasari, and Hariyati Hariyati. "Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon." AKRUAL: Jurnal Akuntansi 1, no. 1 (October 14, 2009): 45. http://dx.doi.org/10.26740/jaj.v1n1.p45-62.

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AbstractThis article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.

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Tan, Yaxin, Zhiyu Xu, and Weisheng Xu. "A Two-Phase Hybrid Trading of Green Certificate under Renewables Portfolio Standards in Community of Active Energy Agents." Energies 15, no. 19 (September 21, 2022): 6915. http://dx.doi.org/10.3390/en15196915.

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The future distribution network is a community involving numerous active energy agents (AEAs) and a local operator. Each AEA is obligated to meet the renewables portfolio standards (RPS) with enough green certificates (GCs), which can be obtained from renewable energy consumption or from GC trading. This paper concentrates on the GC trading in AEA community and proposes a two-phase hybrid mechanism, which combines the peer-to-peer (P2P) phase and the centralized phase. In Phase 1, GCs are traded among AEAs in P2P manner. All AEAs are classified into two types: naïve and sophisticated, each of which has the specific preference in GC trading. Additionally, each AEA finds trading partners by adopting multi-option-based matching. In Phase 2, the remaining GCs are traded between AEAs and the local operator. Numeric studies are performed on a 30-AEA community in three different market scenarios: globally balanced, undersupplied, and oversupplied. Simulation results indicate the optimality of bi-option, verify the effectiveness of the hybrid trading, and reveal the economic advantages over the sole centralized counterpart. The impact of AEA type is also discussed on both updating quotation and concluding deals.

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Rameeza, Fatima, and Jong-Bang Eun. "Production, Consumption, and Trading of Tea in Pakistan." Korean Tea Society 28, no. 2 (June 30, 2022): 45–51. http://dx.doi.org/10.29225/jkts.2022.28.2.45.

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Tea is a traditional beverage and the national drink of Pakistan and is locally known as “Chai”. Tea is loved throughout the length and breadth of Pakistan and remains one of the most popular beverages. Furthermore, it contains antioxidants and biotin, which boost the immune system. Pakistan has the potential to produce high-quality tea, which would increase exports, but due to a lack of appropriate equipment and research facilities and improper management, it is difficult to produce tea on a large scale. This study was undertaken to investigate tea farming practices with the aim of increasing tea cultivation in the grassland areas of Pakistan to improve living standards and create more employment opportunities for local people.

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Milestad, Rebecka, Maria Wivstad, Vonne Lund, and Ulrika Geber. "Goals and standards in Swedish organic farming: trading off between desirables." International Journal of Agricultural Resources, Governance and Ecology 7, no. 1/2 (2008): 23. http://dx.doi.org/10.1504/ijarge.2008.016977.

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Leng, Kaiqiang, Zhongzhong Li, and Zihao Tong. "How will tradable green certificates affect electricity trading markets under renewable portfolio standards? A China perspective." Clean Energy 6, no. 4 (July 5, 2022): 585–98. http://dx.doi.org/10.1093/ce/zkac038.

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Abstract Renewable portfolio standards (RPS) are important guarantees to promote renewable energy (RE) consumption. The tradable green certificate (TGC) trading mechanism is a supporting mechanism of RPS, but the rate of TGC trading is low and there is a double-metering problem of RE consumption. With the introduction of new policies in China, we innovatively take the electricity-selling side as the subject of RE consumption responsibility and biomass-based electricity-generation (BEG) projects are considered to participate in TGC trading. To explore the interaction between the TGC market and the electricity market, this paper sets up a day-ahead spot market-trading structure combining both markets under RPS and establishes a market equilibrium model. The established model is solved and validated based on the particle swarm optimization algorithm and the profits of each market player under different influencing factors are analysed. The main conclusions are as follows. (i) The established market structure and model effectively solve the double-metering problem of RE consumption, making the TGC turnover rate reach 82.97 %, greatly improving the market efficiency. (ii) Increased demand for TGC will increase demand for RE electricity. The participation of BEG projects in the TGC market can effectively improve the profit of biomass-based electricity producers (BEPs), reduce the burden of government financial subsidies and will not affect the consumption of wind-based electricity and photovoltaic-based electricity. This will help promote the rapid development of China’s RE, especially the BEG industry. (iii) Among the influencing factors, the increase in renewable-energy consumption responsibility weight and the decrease in electricity-generation cost can increase the profit of BEPs. The decline in TGC price and subsidy price will reduce the profit of BEPs. Finally, we put forward policy recommendations for China’s RPS and TGC trading mechanism. This study can provide a reference for the construction of China’s TGC market and electricity market and the development of RE.

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Green, Jessica F. "Private Standards in the Climate Regime: The Greenhouse Gas Protocol." Business and Politics 12, no. 3 (October 2010): 1–37. http://dx.doi.org/10.2202/1469-3569.1318.

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This paper seeks to explain the success of two NGOs in creating standards for calculating and reporting greenhouse gas (GHG) emissions at the level of an entire company. These emissions accounting standards, called the Greenhouse Gas Protocol, have been widely adopted by multinational firms, emissions reporting registries, and even an emissions trading scheme. The paper traces the widespread adoption of the standards, and then offers an explanation for this successful instance of private regulation. It presents a supply and demand model of private entrepreneurial authority—where private actors project authority without delegation by states. The two NGOs were successful rule-makers because they were able meet a demand for three benefits to potential users of the standard: reduced transaction costs, first-mover advantage, and an opportunity to burnish their reputation as environmental leaders. The paper also explains the supply of private authority—that is, why we see entrepreneurial authority rather than delegation by states. The disagreement among developed countries on the appropriate role for emissions trading in the climate regime delayed action on developing firm-level accounting methodologies. Moreover, the relative weakness of the focal institution in the climate regime—the climate change Secretariat—meant that there was no obvious international organization to take up the task of creating new measurement tools.

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Janusch, Holger. "Labor Standards in U.S. Trade Politics." Journal of World Trade 49, Issue 6 (December 1, 2015): 1047–71. http://dx.doi.org/10.54648/trad2015040.

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This article shows that since the early 1990s the inclusion of labor standards in trade agreements and the accordance of the national labor laws and practices of the trading partner with international standards have been a necessary condition for U.S. trade liberalization. If Democrats and Republicans were unable to reach agreement over the linkage of trade and labor, a liberal trade policy was difficult to achieve regardless of unified or divided government. On the other hand, a liberal trade policy became possible even under divided government if Democrats and Republicans agreed on labor provisions for trade agreements. Furthermore, the controversy over labor standards in trade agreements changed the relation between the President and Congress, because Congress increasingly acted as dominant trade policy maker not only in domestic politics but also in international negotiations.

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Chung, Koo-Hyung, and Don Hur. "Towards the Design of P2P Energy Trading Scheme Based on Optimal Energy Scheduling for Prosumers." Energies 13, no. 19 (October 5, 2020): 5177. http://dx.doi.org/10.3390/en13195177.

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The peer-to-peer (P2P) energy trading is anchored in more efficient usage of electric power by allowing excess electric power from energy prosumers to be harnessed by other end-users. To boost the P2P energy trading, it is of pivotal significance to call on energy prosumers and end-users to actively participate in the trading while sharing information with a greater degree of freedom. In this perspective, this paper purports to implement the P2P energy trading scheme with an optimization model to assist in energy prosumers’ decisions by reckoning on hourly electric power available in the trading via the optimal energy scheduling of the energy trading and sharing system (ETS). On a purely practical level, it is assumed that all trading participants neither join the separate bidding processes nor are forced to comply with the predetermined optimal schedules for a trading period. Furthermore, this paper will be logically elaborated with reference to not only the determination of transaction price for maximizing the benefits of consumers under the different electricity rates but the establishment of additional settlement standards for bridging an imperative gap between optimally planned and actually transacted quantities of the P2P energy trading.

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Zhang, H. X. "Linking trading ratio with TMDL (total maximum daily load) allocation matrix and uncertainty analysis." Water Science and Technology 58, no. 1 (July 1, 2008): 103–8. http://dx.doi.org/10.2166/wst.2008.604.

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An innovative approach for total maximum daily load (TMDL) allocation and implementation is the watershed-based pollutant trading. Given the inherent scientific uncertainty for the tradeoffs between point and nonpoint sources, setting of trading ratios can be a contentious issue and was already listed as an obstacle by several pollutant trading programs. One of the fundamental reasons that a trading ratio is often set higher (e.g. greater than 2) is to allow for uncertainty in the level of control needed to attain water quality standards, and to provide a buffer in case traded reductions are less effective than expected. However, most of the available studies did not provide an approach to explicitly address the determination of trading ratio. Uncertainty analysis has rarely been linked to determination of trading ratio. This paper presents a practical methodology in estimating “equivalent trading ratio (ETR)” and links uncertainty analysis with trading ratio determination from TMDL allocation process. Determination of ETR can provide a preliminary evaluation of “tradeoffs” between various combination of point and nonpoint source control strategies on ambient water quality improvement. A greater portion of NPS load reduction in overall TMDL load reduction generally correlates with greater uncertainty and thus requires greater trading ratio. The rigorous quantification of trading ratio will enhance the scientific basis and thus public perception for more informed decision in overall watershed-based pollutant trading program.

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Mattsson, K. "STANDARDS FOR FRESH FRUIT AND VEGETABLES - FOR TRADING IN HIGH QUALITY PRODUCTS." Acta Horticulturae, no. 1091 (August 2015): 73–79. http://dx.doi.org/10.17660/actahortic.2015.1091.8.

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Wang, Hui, Haocheng Xu, and Wenhui Zhao. "Optimal Trading Decision-Making of Power Supply Chain under Renewable Portfolio Standards." Energy Engineering 118, no. 5 (2021): 1375–94. http://dx.doi.org/10.32604/ee.2021.014641.

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Agyekum, Michael, and Curtis M. Jolly. "Peanut trade and aflatoxin standards in Europe: Economic effects on trading countries." Journal of Policy Modeling 39, no. 1 (January 2017): 114–28. http://dx.doi.org/10.1016/j.jpolmod.2016.08.004.

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Chen, Yihsu, and Lizhi Wang. "Renewable Portfolio Standards in the Presence of Green Consumers and Emissions Trading." Networks and Spatial Economics 13, no. 2 (May 22, 2012): 149–81. http://dx.doi.org/10.1007/s11067-012-9176-0.

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de Vries, Frans P., Bouwe R. Dijkstra, and Matthew McGinty. "On Emissions Trading and Market Structure: Cap-and-Trade versus Intensity Standards." Environmental and Resource Economics 58, no. 4 (August 30, 2013): 665–82. http://dx.doi.org/10.1007/s10640-013-9715-2.

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PRINCEN, SEBASTIAAN. "Trading Up in the Transatlantic Relationship." Journal of Public Policy 24, no. 1 (April 26, 2004): 127–44. http://dx.doi.org/10.1017/s0143814x04000066.

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This article analyses the conditions under which a race to the top or California effect is likely to take place. To that end, it examines two cases in which the EU restricted or threatened to restrict imports from the United States and Canada because of differences in regulatory standards. In one case, the European data protection directive, a California effect occurred. In the other case, the EU ban on hormone-treated beef, no California effect occurred. An analysis of these two cases leads to two additions to existing explanations of the California effect. The analysis also has a number of implications for the debate on the race to the bottom thesis.

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Li, Xiangfei, Qin Qin, and Yang Gao. "Optimal Implementation Strategy of Carbon Emission Reduction Policy Instruments in Consideration of Cost Efficiency." Journal of Systems Science and Information 5, no. 2 (June 8, 2017): 111–27. http://dx.doi.org/10.21078/jssi-2017-111-17.

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Abstract In this paper, regulatory and optimum programming model has been adopted. Considering the costs of emission reduction, supervision and penalty, we went all out to analyze the optimal decision of cost efficiency of regulators when implementing these three policy instruments: carbon emission standards, carbon emission trading permissions, and carbon taxes as well. Its result has indicated: In strict accordance with control target of total carbon emissions, regulators are willing to render social and economic cost able to achieve the goal of optimal cost efficiency by regulating carbon emission standards and supervising marginal cost caused by variations in the probability; fortunately, under the conditions of low supervisory cost and certain criteria which is met, the implementation of carbon emission trading permissions could provide social and economic cost with opportunities to realize that objective; through comparative analysis, carbon emission trading permissions have the advantages of higher efficiency than carbon emission standards on the premise of incomplete information. During the implementation of carbon taxes strategy, when there exists uncertainty information in the enterprises reduction behaviors, the condition which enterprises can fully comply with is the tax rate level is not higher than marginal penalty function; the tax rate level of enterprises perfect compliance ought not to be lower than the division of marginal penalty cost and marginal supervisory cost. The optimal strategy of enterprises imperfect compliance is that regulators varying the marginal cost of emission standards is equal to varying that of supervisory probability.

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WOUTERS, JAN, and DYLAN GERAETS. "Private food standards and the World Trade Organization: some legal considerations." World Trade Review 11, no. 3 (July 2012): 479–89. http://dx.doi.org/10.1017/s1474745612000237.

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AbstractPrivate standards have increasingly become a contentious issue in the multilateral trading system. The ever increasing number of sector-specific standards developed by businesses, in particular in the food market, may have significant implications for developing countries in terms of market access. Some countries see private food standards as a particular form of non-tariff barriers. The World Trade Organization (WTO) deals with non-tariff barriers in the Agreement on Sanitary and Phytosanitary Measures (SPS Agreement) and in the Agreement on Technical Barriers to Trade (TBT Agreement). This paper examines to what extent these agreements cover private standards, as they were originally intended to regulate standard-setting by public authorities. We find that there is an important difference between the SPS Agreement and the TBT Agreement in that the drafters of the latter realized the importance of the private sector in standard-setting. Finally, we discuss whether a ‘Code of Good Practice for the Preparation, Adoption and Application of Standards’, similar to that under the TBT Agreement, could be adopted under the SPS Agreement.

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Heggen, Campbell, and Gerard Gannon. "Information leakage and informed trading around unscheduled earnings announcements." Corporate Ownership and Control 6, no. 2 (2008): 143–63. http://dx.doi.org/10.22495/cocv6i2p12.

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While there has been much judicial discussion regarding the competency of Australia’s continuous disclosure regime with reference to contemporaneous international standards, there has to date been limited empirical analysis of the Australian system’s effectiveness in preventing selective disclosure and information leakage. This paper presents an empirical study of information content and trading behavior around unscheduled earnings announcements – comprising of profit upgrades, profit warnings and neutral trading statements – made by ASX-listed companies during 2004. The contention is that informed trading impacts on the stock returns and trading volumes of listed entities, and hence abnormal returns or trading volumes observed prior to an announcement provide evidence of information leakage. The paper models a range of factors that potentially influence firm disclosure practices and contribute to the level information asymmetry in the market during the pre-announcement period. Previous research has investigated the influence of firm size and information content in contributing to information leakage. This study further considers the variables of firm growth, capital structure and industry group

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Dasilas, Koulakiotis, and Tolikas Molyneux. "The Impact of Regulatory Standards, Interest Rates and Trading Volume on Volatility Transmission between Cross-Listed European Equities." Journal of International Business and Economy 10, no. 1 (July 1, 2009): 89–105. http://dx.doi.org/10.51240/jibe.2009.1.5.

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This paper investigates the relationship between volatility transmission and stock market regulatory structures, interest rates and trading volume for European securities which are cross-listed on stock exchanges of higher, lower or similar regulatory standards compared to their home stock markets. The empirical results suggested that the regulatory environment has a significant impact on volatility spillovers and the level of interest rates and trading volume have a positive impact on the magnitude and persistence of these volatility spillovers. These findings have potentially important implications for both regulators and investors who are concerned with the effectiveness of legislation aiming to harmonise the European stock markets and the effects of volatility transmission on investment positions across European stock markets.

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Gorman, Hugh S., and Barry D. Solomon. "The Origins and Practice of Emissions Trading." Journal of Policy History 14, no. 3 (July 2002): 293–320. http://dx.doi.org/10.1353/jph.2002.0015.

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An important development in the field of environmental policy has been the growing acceptance and use of emissions trading as a cost-effective means to meet and maintain environmental quality standards. In the first half of the twentieth century, emissions trading programs not only would have been seen as unnecessary; they would have been inconceivable. The legal, bureaucratic, and technological infrastructure necessary to support such systems simply did not exist. Furthermore, most people did not see the release of pollutioncausing contaminants into the shared environment as transactions to be measured and monitored. Today, the use of emissions trading programs as a policy tool both reflects and represents the dramatic changes in pollution control policy that have since occurred.

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Tian, Hong, Jiaen Lin, and Chunyuan Jiang. "The Impact of Carbon Emission Trading Policies on Enterprises’ Green Technology Innovation—Evidence from Listed Companies in China." Sustainability 14, no. 12 (June 13, 2022): 7207. http://dx.doi.org/10.3390/su14127207.

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At present, the Chinese government has successively launched various policies to control the emission standards of greenhouse gases. As one of the most important standards, carbon emission trading policies were implemented in some provinces and regions in China in 2013, aiming to restrict the carbon emissions of enterprises. However, the government’s control of corporate carbon emissions restricts their rapid economic growth to some extent. Enterprises’ green technology innovation can be an effective means to ensure the implementation of low-carbon policies and promote sustainable economic growth simultaneously. The Porter hypothesis holds that reasonable environmental regulations can stimulate enterprises’ green technology innovation. Based on the Porter hypothesis, this paper examines the impact of China’s carbon emission trading policies on local enterprises’ green technology innovation from a micro perspective, taking China’s listed companies from 2007 to 2020 as samples and adopting the differential method. The differences in the impact of carbon emission trading policies on green technology innovation in the context of different corporate environmental strategies are also studied. Our study found that China’s carbon emissions trading policies can effectively stimulate green technology innovation, as carbon emissions trading policies under different environmental strategies have a positive influence on the technical innovation of enterprises and, compared with reactive environmental strategies, promote a greater role for enterprises’ proactive environmental strategies. The conclusions of this study not only provide relevant suggestions for the Chinese government to enact environmental regulation policies but also provide references for enterprises to choose appropriate environmental strategies and achieve sustainable development under the constraints of environmental regulation.

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Fahey, Elaine. "The EU Emissions Trading Scheme and the Court of Justice: The “High Politics” of Indirectly Promoting Global Standards." German Law Journal 13, no. 11 (November 1, 2012): 1247–68. http://dx.doi.org/10.1017/s2071832200017831.

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The European Union (EU) Emissions Trading Scheme (ETS) is a cornerstone of the European Union's policy to combat climate change and its key tool for the cost-effective reduction of industrial greenhouse gas emissions. Moreover, according to the European Commission, it is the first and biggest international scheme for the trading of greenhouse gas emission allowances, including sophisticated and far-reaching penalties. Notably, however, the scheme arose out of a failure at the international level to agree on global standards. When an amended directive included aviation under this scheme beginning in 2012, it ignited a global controversy that came before the Grand Chamber of the Court of Justice in December 2011. In its decision, the Court and Advocate General explicitly explain that the EU ETS regime arose because of the failure of the International Civil Aviation Organisation (ICAO) to evolve a global regulatory scheme. To some, the decision of the Court of Justice on the EU ETS represents a definitive view on the legality of the EU's ambitions to uphold high environmental standards and to compel others to uphold these standards also.

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Xinyu, Liu, and Liu Na. "Wind power under the carbon emissions trading scheme." E3S Web of Conferences 271 (2021): 01006. http://dx.doi.org/10.1051/e3sconf/202127101006.

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As a market trading mechanism, carbon emission trading plays an important role in effectively reducing the overall cost of carbon emission and achieving the "3060" carbon target.At present, the carbon emission trading mechanism has played a role in the world and become an effective means to promote climate governance.China's energy system has always been a high-carbon, high-coal system. The burning of fossil fuels releases a large amount of CO2, which is the main source of carbon emissions.With the improvement of people's living standards, electricity consumption continues to increase. If we want to achieve a substantial reduction in China's carbon emissions, we need to change the structure of the power generation system, which is dominated by coal.

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Burnete, Sorin, and Pilasluck Choomta. "The Impact of European Union’s Newly-Adopted Environmental Standards on its Trading Partners." Studies in Business and Economics 10, no. 3 (December 1, 2015): 5–15. http://dx.doi.org/10.1515/sbe-2015-0031.

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Abstract The adoption by the European Union of environmental and social standards seems to affect trade relations with countries from outside the Union. Most seriously hurt are a great number of developing countries that are highly dependent on the European market for their exports. Complying with the said regulations means higher production costs, which eat into the respective countries’ international competitiveness. However, for all the widespread discontent, many developing countries are taking steps in order to adjust their production and export systems to the new rules. Unfortunately it will probably take a long time until full compliance is achieved. Meanwhile, in the short run, the frequent clashes between developing countries and their partners in the West in respect of environmental and social issues are disrupting the smooth functioning of international trade.

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Wright, R. V. "Involvement of the Trading Standards Officer in implementing the UK Food Safety Bill." Food Control 1, no. 4 (October 1990): 219–22. http://dx.doi.org/10.1016/0956-7135(90)90072-k.

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Liu, Shasha. "Earnings management and institutional investor trading prior to earnings announcements." China Finance Review International 9, no. 1 (February 18, 2019): 22–50. http://dx.doi.org/10.1108/cfri-01-2018-0010.

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PurposeThe purpose of this paper is to investigate if earnings management affects the trades of different investors prior to earnings announcements.Design/methodology/approachUsing a unique account-level trading data set from the Chinese stock market, the author investigates the different investor trading patterns prior to earnings announcements.FindingsThe author obtains direct evidence to show that: first, institutional investors, particularly active ones, tend to sell (buy) stocks before negative (positive) earnings surprises; second, institutional investors buy stocks intensively with the lowest earnings management and the highest earnings surprises, and the trading patterns are primarily driven by active institutions. No significant trading pattern is observed on the stocks with negative earnings surprises; and third, the author uses a natural experiment in accordance with the Chinese accounting standards reform to address endogeneity, and the causality of the results still holds.Originality/valueThe findings provide clear evidence by emphasizing the importance of earnings management in the formulation of investor decisions.

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Goulder, Lawrence H. "Markets for Pollution Allowances: What Are the (New) Lessons?" Journal of Economic Perspectives 27, no. 1 (February 1, 2013): 87–102. http://dx.doi.org/10.1257/jep.27.1.87.

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About 45 years ago a few economists offered the novel idea of trading pollution rights as a way of meeting environmental goals. Such trading was touted as a more cost-effective alternative to traditional forms of regulation, such as specific technology requirements or performance standards. The principal form of trading in pollution rights is a cap-and-trade system, whose essential elements are few and simple: first, the regulatory authority specifies the cap—the total pollution allowed by all of the facilities covered by the regulatory program; second, the regulatory authority distributes the allowances, either by auction or through free provision; third, the system provides for trading of allowances. Since the 1980s the use of cap and trade has grown substantially. In this overview article, I consider some key lessons about when cap-and-trade programs work well, when they perform less effectively, how they work compared with other policy options, and how they might need to be modified to address issues that had not been anticipated.

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Dove, M. J., R. S. Burns, and C. T. Stockel. "An Automatic Collision Avoidance and Guidance System for Marine Vehicles in Confined Waters." Journal of Navigation 39, no. 2 (May 1986): 180–90. http://dx.doi.org/10.1017/s0373463300000059.

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There can be little doubt that the overall standards of safety at sea are high, particularly with the traditional maritime nations. Cockcroft states that of a total of 22600 ships over 1000 g.r.t trading in 1979, 9400 were from the traditional maritime nations. He goes on to say that during the period 1977–9 these countries lost 16 ships out of a total of 189 worldwide losses. Thus the traditional maritime nations ran 41·59 per cent of the ships and incurred only 8·4 per cent of the losses. This does suggest that high standards are not universal and there may be considerable resentment among operators of high standard ships when casualties to sub-standard vessels result in the implementation of measures, such as marine traffic management systems, which give rise to increased operating costs.

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Mazaraki, Anatolii, and Tetiana Zubko. "Stability of production and trading companies considering their economic security." Problems and Perspectives in Management 20, no. 1 (March 31, 2022): 445–58. http://dx.doi.org/10.21511/ppm.20(1).2022.36.

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The economic security of any company depends on its solvency and financial stability. It is also affected by uneven economic development due to the global financial crises, the impact of the COVID-19 pandemic, increased competition from industrial and commercial companies, and military conflicts. Thus, it is necessary to assess the stability of companies as a basis for their economic security, taking into account the indicators of solvency and financial stability. The paper used systematization, comparative analysis, ranking, expert interview (in-depth interview), and Fishburne’s method. First, the scheme of ensuring the financial stability and solvency of production and trading companies is proposed. Second, the evaluation indicators system is developed, and the rating scale of stability of production and trading companies is determined. According to the results, evaluation indicators were formed; some were calculated according to companies’ financial statements and management accounting. Finally, to increase the efficiency of technical and economic parameters, areas for regulating the activities of companies and ensuring their stability were identified. According to an in-depth interview with experts, the sampled company received 69 points and corresponded to a sufficient level of stability. Factors that negatively affected the stability of companies’ activities include quality indicators, namely compliance with standards, company image, digitalization, compliance with corporate culture, and personnel management policy.

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Simnett, Roger, Michael Nugent, and Anna L. Huggins. "Developing an International Assurance Standard on Greenhouse Gas Statements." Accounting Horizons 23, no. 4 (December 1, 2009): 347–63. http://dx.doi.org/10.2308/acch.2009.23.4.347.

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SYNOPSIS: Worldwide public concern over climate change and the need to limit greenhouse gas (hereafter, GHG) emissions has increasingly motivated public officials to consider more stringent environmental regulation and standards. The authors argue that the development of a new international assurance standard on GHG disclosures is an appropriate response by the auditing and assurance profession to meet these challenges. At its December 2007 meeting, the International Auditing and Assurance Standards Board (hereafter, IAASB) approved a project to consider the development of such a standard aimed at promoting trust and confidence in disclosures of GHG emissions, including disclosures required under emissions trading schemes. The authors assess the types of disclosures that can be assured, and outline the issues involved in developing an international assurance standard on GHG emissions disclosures. The discussion synthesizes the insights gained from four international roundtables on the proposed IAASB assurance standard held in Asia-Pacific, North America, and Europe during 2008, and an IAASB meeting addressing this topic in December 2008.

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Perlińska, Monika. "Greenhouse gas emission rights in accounting – is a global benchmark needed?" Zeszyty Teoretyczne Rachunkowości 46, no. 4 (December 5, 2022): 93–113. http://dx.doi.org/10.5604/01.3001.0016.1304.

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Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Methodology/approach: A literature review and an analysis of national and international environmental regulations and accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts made by the International Accounting Standards Board are presented separately. Findings: There is a regulatory gap in the recognition, measurement and disclosure of greenhouse gas emission rights in the financial statements. So far, no environmental accounting regu-lation (standard) of international importance has been adopted, although few of the proposals from national environmental organizations differ between jurisdictions. Practical implications: There is a need to fill the identified regulatory gap and improve financial reporting by establishing consistent and uniform principles for recognizing, measuring and presenting greenhouse gas emission rights. Originality/value: The article emphasizes the importance of the accounting information system in providing a coherent picture of the achievements of economic entities (including environmental performance) and identifies challenges for the scientific discipline of accounting in relation to the development of greenhouse gas emissions trading around the world.

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M Masadah, Walid, Ahmed Al-Omush, and Fadi Shehab Shiyyab. "Mandatory International Financial Reporting Standards Support among Trading Companies in Los Angeles: An Analysis." Business and Economic Research 5, no. 1 (March 17, 2015): 97. http://dx.doi.org/10.5296/ber.v5i1.7256.

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Masadah, Walid M., Ahmed Al-Omush, and Fadi Shehab Shiyyab. "Mandatory International Financial Reporting Standards Support Among Trading Companies in Los Angeles: An Analysis." Research in Business and Management 2, no. 1 (November 7, 2014): 61. http://dx.doi.org/10.5296/rbm.v2i1.6581.

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Leard, Benjamin, and Virginia McConnell. "New Markets for Credit Trading Under U.S. Automobile Greenhouse Gas and Fuel Economy Standards." Review of Environmental Economics and Policy 11, no. 2 (July 1, 2017): 207–26. http://dx.doi.org/10.1093/reep/rex010.

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Bao, Xiongjiantao, Wenhui Zhao, Xiaomei Wang, and Zhongfu Tan. "Impact of policy mix concerning renewable portfolio standards and emissions trading on electricity market." Renewable Energy 135 (May 2019): 761–74. http://dx.doi.org/10.1016/j.renene.2018.12.005.

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KARASHCHUK, Oksana, Ilmir NUSRATULLIN, Vladimir TRETYAKOV, Mikhail SHMATOV, and Alexander REZVAN. "Retail Chains in Russia: Some Aspects of State Regulation." Journal of Advanced Research in Law and Economics 10, no. 4 (June 30, 2019): 1258. http://dx.doi.org/10.14505//jarle.v10.4(42).25.

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The objective of this paper is to substantiate some proposals for improving state regulation of the retail network in Russia. In some regions of Russia, there is a lack of retail supply for the population, which requires government support for retail network development. State regulation of the trading network in Russia is carried out via establishing by the authorities of Russia’s administrative regions and local authorities of the minimum standards for public provision of trading floor space. However, only 3% of municipalities in Russia develop these standards; it reflects a low practical significance of the established indicators. The authors made a hypothesis that the indicators of retail floor space per thousand inhabitants, used as standards for the minimum public retail supply in Russia, need to be replaced due to the market development of trade. To test the hypothesis, the papers by authoritative authors on similar issues were studied, which revealed the use of population indicators based on the number of enterprises as a standard in countries with developed markets. A study of the current methodology for standardizing indicators in Russia was also conducted, which showed its insufficient academic rationalizing. According to the results of the study, it was proposed to change the indicator of the minimum public retail supply standard and use the norm of the number of trade organizations per capita, differentiated by the forms of trade. The recommendations of this paper provide the basis for improving the current legal acts on the regulation of norming retail chains in Russia. This study may be interesting for countries with similar conditions for the development of the retail network (a sparsely populated large part of the country, inaccessibility of some settlements, low state stimulation of retail within unprofitable territories).

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Chung, Kee H., John Elder, and Jang-Chul Kim. "Corporate Governance and Liquidity." Journal of Financial and Quantitative Analysis 45, no. 2 (February 19, 2010): 265–91. http://dx.doi.org/10.1017/s0022109010000104.

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AbstractWe investigate the empirical relation between corporate governance and stock market liquidity. We find that firms with better corporate governance have narrower spreads, higher market quality index, smaller price impact of trades, and lower probability of information-based trading. In addition, we show that changes in our liquidity measures are significantly related to changes in the governance index over time. These results suggest that firms may alleviate information-based trading and improve stock market liquidity by adopting corporate governance standards that mitigate informational asymmetries. Our results are remarkably robust to alternative model specifications, across exchanges, and to different measures of liquidity.

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Journal articles on the topic 'Trading standards'

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