Увійти

Готові списки джерел за темами / Non-Mandatory / Статті в журналах

Щоб переглянути інші типи публікацій з цієї теми, перейдіть за посиланням: Non-Mandatory.

Статті в журналах з теми "Non-Mandatory"

Автор: Grafiati

Опубліковано: 11 березня 2023

Оновлено: 31 липня 2025

Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями

Оберіть тип джерела:

Ознайомтеся з топ-50 статей у журналах для дослідження на тему "Non-Mandatory".

Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.

Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.

Переглядайте статті в журналах для різних дисциплін та оформлюйте правильно вашу бібліографію.

1

Doni, Federica, Silvio Bianchi Martini, Antonio Corvino, and Michela Mazzoni. "Voluntary versus mandatory non-financial disclosure." Meditari Accountancy Research 28, no. 5 (2019): 781–802. http://dx.doi.org/10.1108/medar-12-2018-0423.

Повний текст джерела

Анотація:

Purpose The recent European Union Directive 95/2014 enforced a radical shift from voluntary to mandatory disclosure of non-financial information. Given radical changes in reporting practices, there is an urgent need to assess the firms’ attitude to disclose non-financial information regarding the new requirement. This paper aims to investigate whether the quantity and quality of non-financial information, voluntarily disclosed in the years before the directive came into force, were linked to the level of compliance. Design/methodology/approach Selecting a sample of 60 Italian companies from th

Стилі APA, Harvard, Vancouver, ISO та ін.

2

Khanna, Madhu. "Non-Mandatory Approaches to Environmental Protection." Journal of Economic Surveys 15, no. 3 (2002): 291–324. http://dx.doi.org/10.1111/1467-6419.00141.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

3

Storme, Matthias E. "Freedom of Contract: Mandatory and Non-Mandatory Rules in European Contract Law." European Review of Private Law 15, Issue 2 (2007): 233–50. http://dx.doi.org/10.54648/erpl2007012.

Повний текст джерела

Анотація:

Abstract:The purpose of this paper is a reflection of the position and function of common European rules in respect of limitations to freedom of contract, and more specifically on the role of mandatory and non-mandatory rules in general. After dealing with this more generally in the first part, the article addresses in its second part the different techniques restricting freedom of contract that we find in the PECL, the acquis communautaire, or the draft ‘common frame of reference’ (CFR). It is especially critical of anti-discrimination laws. Résumé:Cet article se propose de réfléchir sur la p

Стилі APA, Harvard, Vancouver, ISO та ін.

4

Coffey, Tom, and Puneet Saidha. "Non-repudiation with mandatory proof of receipt." ACM SIGCOMM Computer Communication Review 26, no. 1 (1996): 6–17. http://dx.doi.org/10.1145/232335.232338.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

5

Renaud, Stéphane, Mehdi Lakhdari, and Lucie Morin. "The Determinants of Participation in Non-Mandatory Training." Articles 59, no. 4 (2005): 724–43. http://dx.doi.org/10.7202/011336ar.

Повний текст джерела

Анотація:

This article presents an empirical research on the determinants of employees’ participation in non-mandatory training offered by their employer. The analysis model identified two groups of determinants, i.e. socio-demographic (age, gender, family responsibilities and education level) and employment-related (organizational tenure, hierarchical position and employment status). Participants, mostly female, were employees from a large Canadian service organization. Results showed that age negatively influenced participation, that women participated more than men, and that the education level was n

Стилі APA, Harvard, Vancouver, ISO та ін.

6

Howard, Michael, Warren Maroun, and Robert Garnett. "Misuse of non-mandatory earnings reporting by companies." Meditari Accountancy Research 27, no. 1 (2019): 125–46. http://dx.doi.org/10.1108/medar-12-2017-0247.

Повний текст джерела

Анотація:

Purpose The purpose of this paper is to examine the possibility of South African companies listed on the Johannesburg Stock Exchange (JSE) using adjusted earnings as a part of an impression expectation management strategy focused on demonstrating how reported earnings measures meeting or beating analysts’ earnings forecasts. Design/methodology/approach A multiple response analysis approach is used. Earnings adjustments are coded according to a defined typology and assessed for their status as either valid or invalid. The number of occurrences of adjusted earnings measures over a five year peri

Стилі APA, Harvard, Vancouver, ISO та ін.

7

Venter, Elmar R., David Emanuel, and Steven F. Cahan. "The Value Relevance of Mandatory Non-GAAP Earnings." Abacus 50, no. 1 (2014): 1–24. http://dx.doi.org/10.1111/abac.12020.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

8

Torres, Lourdes, Vicente Pina, and Caridad Martí. "Using non‐mandatory performance measures in local governments." Baltic Journal of Management 7, no. 4 (2012): 416–28. http://dx.doi.org/10.1108/17465261211272166.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

9

Drissi Daoudi, Leila, Haluk Ögmen, and Michael Herzog. "Non-retinotopic feature integration is mandatory and precise." Journal of Vision 17, no. 10 (2017): 215. http://dx.doi.org/10.1167/17.10.215.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

10

Fusz, K., K. Tóth, A. Pakai, et al. "The Attitude Of Parents To Non-Mandatory Vaccinations." Value in Health 20, no. 9 (2017): A688. http://dx.doi.org/10.1016/j.jval.2017.08.1747.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

11

Sanders, Tom, and Cathy Cobley. "Mandatory reporting of non-accidental injury in children." British Journal of Hospital Medicine 71, no. 3 (2010): 130–34. http://dx.doi.org/10.12968/hmed.2010.71.3.46974.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

12

Metzger, Christoph. "Intra-household allocation of non-mandatory retirement savings." Journal of the Economics of Ageing 12 (November 2018): 77–87. http://dx.doi.org/10.1016/j.jeoa.2018.02.001.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

13

McGroder, Sharon M., Martha J. Zaslow, Angela R. Papillo, Surjeet K. Ahluwalia, and Jennifer L. Brooks. "THE ESTIMATED EFFECT OF MATERNAL EMPLOYMENT ON CHILDREN UNDER MANDATORY AND NON-MANDATORY EMPLOYMENT CIRCUMSTANCES." Community, Work & Family 8, no. 4 (2005): 331–57. http://dx.doi.org/10.1080/13668800500262679.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

14

Sutha, Jayaranjani, Pavithra Kailasapathy, and J. A. S. K. Jayakody. "Integrated Theoretical Model for Employees’ Intention to Participate in Non-Mandatory Trainings." International Journal of Business and Management 11, no. 11 (2016): 139. http://dx.doi.org/10.5539/ijbm.v11n11p139.

Повний текст джерела

Анотація:

<p>The significance of non-mandatory training is presently being acknowledged across the globe and currently its importance has been raised to a level near to that of compulsory training. However, research evidence indicates that if the training is non-mandatory, employees are generally reluctant to participate in training programs. Yet, a study of the current literature suggests there is no appropriate theoretical framework to predict and explain the motivational and inhibitory factors underlying employee participation in non-mandatory training. This paper addresses this lacuna, drawing

Стилі APA, Harvard, Vancouver, ISO та ін.

15

Singh, Harmandeep. "Drivers of Mandatory and Non-Mandatory Internet Corporate Reporting in Public and Private Sector Indian Companies." Prabandhan: Indian Journal of Management 15, no. 12 (2022): 39. http://dx.doi.org/10.17010/pijom/2022/v15i12/172600.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

16

Hikmi, Akbar, Renni Anggraini, and Sugiarto Sugiarto. "MODEL BANGKITAN PERGERAKAN PENDUDUK DI KABUPATEN ACEH BARAT DAYA BERDASARKAN STRUKTUR RUMAH TANGGA DAN PENDAPATAN KELUARGA." Jurnal Arsip Rekayasa Sipil dan Perencanaan 1, no. 1 (2018): 1–9. http://dx.doi.org/10.24815/jarsp.v1i1.10199.

Повний текст джерела

Анотація:

The district of Aceh Barat Daya has 9 sub-districts, of which there are 3 sub-districts with the highest population, Susoh, Blangpidie and Kuala Batee. Increasing population in the sub-district, resulting in an increase in the number of transport movements that will affect road capacity. It is therefore necessary to model a revival of the movement in the sub-district, living in the area on the basis of its activity. Movement activity has 2 categories, namely mandatory and non-mandatory activities. Mandatory activity is the work and school activities undertaken by individuals, while non-mandato

Стилі APA, Harvard, Vancouver, ISO та ін.

17

Fu, Xi, Yiwei Li, and Zhifang Zhang. "Institutional investors, non-mandatory regulations, and board gender diversity." Finance Research Letters 58 (December 2023): 104509. http://dx.doi.org/10.1016/j.frl.2023.104509.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

18

Gómez Seibane, Sara. "Dative Doubling in Non-Mandatory Contexts in European Spanish." Languages 8, no. 4 (2023): 270. http://dx.doi.org/10.3390/languages8040270.

Повний текст джерела

Анотація:

Clitic doubling (CD) is the co-appearance in the same sentence of the clitic and a correlative syntagma in the canonical position of the object. Apart from obligatory contexts, CD of the indirect object (IO) is found with variable frequency in Romance languages and even in different varieties of the same language, most likely because it is a phenomenon of internal/external language interface. The objective of this work is to determine the frequency of CD in non-obligatory contexts of recipient and location IO in peninsular Spanish, and to analyse its features according to the referential hiera

Стилі APA, Harvard, Vancouver, ISO та ін.

19

Bertoncello, Chiara, Annamaria Nicolli, Stefano Maso, et al. "Uptake of Non-Mandatory Vaccinations in Future Physicians in Italy." Vaccines 9, no. 9 (2021): 1035. http://dx.doi.org/10.3390/vaccines9091035.

Повний текст джерела

Анотація:

In 2017 in Italy, a number of vaccinations became mandatory or started to be recommended and offered free of charge. In this study, we aimed at assessing the coverage rates for those vaccinations in the pre-mandatory era among students at the School of Medicine of Padua University studying the degree course in medicine and surgery (future physicians) on the basis of the vaccination certificates presented during health surveillance. The vaccinations considered were those against pertussis, rubella, mumps, measles, varicella, Haemophilus influenzae type b (which became mandatory in 2017), pneumo

Стилі APA, Harvard, Vancouver, ISO та ін.

20

Simberkoff, Michael S., John Frederick, Alexandria Brown, et al. "The Influence of Mandatory Vs. Non-Mandatory Influenza Vaccination Policies on Workplace Absenteeism During Respiratory Virus Season." Open Forum Infectious Diseases 4, suppl_1 (2017): S453—S454. http://dx.doi.org/10.1093/ofid/ofx163.1157.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

21

YALDIZ HANEDAR, Elmas, and Gizel Busem SAYIL. "Effects of Indebtedness, Taxes and Financial Distress on the Demand for Non-Mandatory External Audit: Evidence from the Chinese Firms." Journal of Business and Trade 4, no. 2 (2023): 181–98. http://dx.doi.org/10.58767/joinbat.1356303.

Повний текст джерела

Анотація:

This paper aims to examine the determinants of firms’ demand for non-mandatory external audit in China. Although the demand for non-mandatory external audit has often been investigated for the western economies, we are the first to present evidence for the China by using a unique dataset that the World Bank provided. Using enterprise surveys to estimate the likelihood of firms engaging non-mandatory external audit, the paper uncovers how the indebtedness, tax inspection probability, and the financial distress affect the demand for non-mandatory external audit. The results indicate a positive a

Стилі APA, Harvard, Vancouver, ISO та ін.

22

Droulers, Olivier, and Jennifer Amar. "The legibility of food package information in France: an equal challenge for young and elderly consumers?" Public Health Nutrition 19, no. 6 (2015): 1059–66. http://dx.doi.org/10.1017/s1368980015002141.

Повний текст джерела

Анотація:

AbstractObjectiveThe present study investigated whether food package information is legible in a real purchase context; more specifically, it examined the level of legibility of non-mandatory, mandatory and nutritional information as well as the influence of age on legibility. This is an important issue, especially for older consumers who are usually advised to pay attention to their diet.DesignAn in-store study was conducted in a French hypermarket. Descriptive statistics were used to measure the overall level of legibility and then ANOVA tests were carried out to examine the influence of age

Стилі APA, Harvard, Vancouver, ISO та ін.

23

Capodici, Angelo, Francesco Sanmarchi, Nicole Bonaccorso, Claudio Costantino, and Elisa Maietti. "The Willingness toward Vaccination: A Focus on Non-Mandatory Vaccinations." Vaccines 11, no. 4 (2023): 828. http://dx.doi.org/10.3390/vaccines11040828.

Повний текст джерела

Анотація:

The Special Issue “The Willingness toward Vaccination: A Focus on Non-mandatory Vaccinations”, published in the journal Vaccines, has the main aim of gathering more data on vaccine hesitancy and the willingness of individuals to receive vaccinations, particularly in the context of non-mandatory vaccines. The aim is to address vaccine hesitancy and improve vaccine coverage rates, in addition to identifying the determinants of vaccine hesitancy itself. This Special Issue garners articles that examine the external and internal factors that can influence the decision-making process of individuals

Стилі APA, Harvard, Vancouver, ISO та ін.

24

Noviyanti, Liana, and Mulati Mulati. "PENERAPAN WASIAT WAJIBAH TERHADAP NON MUSLIM DITINJAU DARI KOMPILASI HUKUM ISLAM (KHI) STUDI KASUS PUTUSAN MAHKAMAH AGUNG NO. 331/K/AG/2018/MA." Jurnal Hukum Adigama 2, no. 2 (2019): 267. http://dx.doi.org/10.24912/adigama.v2i2.6533.

Повний текст джерела

Анотація:

Islamic law has stated that every person of different religion cannot inherit each other, both Muslims inherit for non-Muslims and from non-Muslims inherit for Muslims, but in practice, Judges at the Supreme Court level implement mandatory wills, this is required which has been decided in the Supreme Court Decision Number. 331 / K / AG / 2018 / MA. This study aims to examine how to implement the mandatory non-Muslim wills in the Supreme Court ruling Number. 331 / K / AG / 2018 / MA based on the provisions of the Compilation of Islamic Law (KHI), and what the Supreme Court Judges consider in im

Стилі APA, Harvard, Vancouver, ISO та ін.

25

Arcot, Sridhar, and Valentina Bruno. "Corporate Governance and Ownership: Evidence from a Non-Mandatory Regulation." Journal of Law, Finance, and Accounting 3, no. 1 (2018): 59–84. http://dx.doi.org/10.1561/108.00000023.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

26

Araujo, Ludmilla Carneiro, Simone de Almeida Braga, and Bruno Venâncio. "Pedagogy students in non-mandatory internship: reflections for teacher training." Linhas Críticas 28 (October 20, 2022): e44357. http://dx.doi.org/10.26512/lc28202244357.

Повний текст джерела

Анотація:

Objetivamos investigar os desafios das estagiárias, estudantes de Pedagogia, que atuaram nas escolas de um município de uma cidade no interior de Minas Gerais. Realizamos uma pesquisa, por meio de questionários, com as estudantes que fizeram o estágio não obrigatório neste mesmo programa. Para este estudo, nos apoiamos em autoras, tais como: Pimenta, Borssoi, Lima, Rosa, Weigert e Souza. São muitos os desafios e dificuldades encontrados, como a falta de aporte teórico, uma vez que estão em períodos iniciais do curso. Apesar disso, percebemos oportunidades de conhecimentos para a formação profi

Стилі APA, Harvard, Vancouver, ISO та ін.

27

Hoffmann, Esther, Christian Dietsche, and Christine Hobelsberger. "Between mandatory and voluntary: non-financial reporting by German companies." NachhaltigkeitsManagementForum | Sustainability Management Forum 26, no. 1-4 (2018): 47–63. http://dx.doi.org/10.1007/s00550-018-0479-6.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

28

Zelentsov, Daniil A. "Russian and international practice of regulating mandatory non-financial reporting." ACCOUNTING AND CONTROL 2 (2025): 57–69. https://doi.org/10.36871/u.i.k.2025.02.01.007.

Повний текст джерела

Анотація:

The article is devoted to the consideration of regulatory issues regarding the publication of non-financial reports by Russian companies. The number of published non-financial reports is growing, as well as the demand from users to improve their quality and usefulness. Despite the fact that the practice of publishing non-financial reports is not something completely new for Russian organizations, the level of development of the regulatory framework in our country is not optimal in the context of this issue and does not meet the needs of businesses and their stakeholders. At the same time, supr

Стилі APA, Harvard, Vancouver, ISO та ін.

29

Vitale, Gianluca, Sebastiano Cupertino, and Angelo Riccaboni. "The effects of mandatory non-financial reporting on financial performance. A multidimensional investigation on global agri-food companies." British Food Journal 125, no. 13 (2023): 99–124. http://dx.doi.org/10.1108/bfj-06-2022-0545.

Повний текст джерела

Анотація:

PurposeFocusing on the Agri-Food and Beverage sector, the paper investigates the direct effect of worldwide mandatory non-financial disclosure on several financial dimensions as well as its moderating effects on the relationship between sustainability and financial performance.Design/methodology/approachThe authors performed fixed-effect regressions on a sample of 180 global listed companies, considering a period of eight years. The authors also tested the moderating effects of non-financial disclosure regulation on the relationship between sustainability and financial performance.Findings The

Стилі APA, Harvard, Vancouver, ISO та ін.

30

Araújo, Leonardo André Carvalho De, Felipe Miranda Correa, and Antonio Carlos de Sousa Gomes Junior. "A IMPORTÂNCIA DO ESTÁGIO NÃO OBRIGATÓRIO DOS BACHARÉIS EM DIREITO, PARA A PRODUTIVIDADE DO TJ/PA EM MARABÁ." Revista ft 28, no. 140 (2024): 36–37. https://doi.org/10.69849/revistaft/pa10202412051436.

Повний текст джерела

Анотація:

The purpose of this article is the relevance of the non-mandatory internship, for students undergoing higher education in law, as a productive activity in relation to the actions and activities of the judiciary in the state of Pará. The object of this study is the importance of the performance of non-mandatory internships in the execution of acts, relating to the procedures that are processed in the 2nd Civil Court, Court of Justice of the State of Pará (TJ/PA), in the district of Marabá, in particular, with a focus on joint action carried out by the Public Defender’s Office and employees of t

Стилі APA, Harvard, Vancouver, ISO та ін.

31

Libby, Theresa, and Linda Thorne. "The Identification and Categorization of Auditors’ Virtues." Business Ethics Quarterly 14, no. 3 (2004): 479–98. http://dx.doi.org/10.5840/beq200414331.

Повний текст джерела

Анотація:

Abstract:In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community. We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Our comparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,” and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s role,

Стилі APA, Harvard, Vancouver, ISO та ін.

32

Hiber, Dragor. "Prinudni propisi u novijoj domaćoj sudskoj i ugovornoj praksi." Anali Pravnog fakulteta u Beogradu 70, no. 5 (2022): 487–514. http://dx.doi.org/10.51204/anali_pfbu_22mk16a.

Повний текст джерела

Анотація:

Freedom of contract and non-mandatory statutory rules are characteristics of the law on contracts. Mandatory provisions are exceptional and their violation leads to the invalidity of contract and other consequences. Freedom of contract assumes that the rules are non-mandatory, while the exception is to be determined. In a number of cases jurisprudence wavered, and the courts tend to defend their position that a rule is mandatory by invoking the unacceptable position that the statute has not explicitly allowed different contracting. By contrast, Anglo-Saxon legal institutions representations an

Стилі APA, Harvard, Vancouver, ISO та ін.

33

Sunardi, Sunardi. "PENGARUH JUMLAH ANGGOTA LEGISLATIF TERHADAP KINERJA NON KEUANGAN, DIMEDIASI MANDATORY SPENDING." Jurnal Akuntansi Trisakti 7, no. 2 (2020): 321. http://dx.doi.org/10.25105/jat.v7i2.7599.

Повний текст джерела

Анотація:

<p>This study aims to examine the direct and indirect effects of the number of legislative members on mandatory spending on education and health spending and their impact on non-financial performance (junior high school enrollment rates and community services with health workers). The population in regency and municipal governments in Southern Sumatra, from 2016 to 2018, brings up 174 observations. Testing using regression and path analysis. The results showed that the direct effect of the number of legislative members on mandatory spending on education and health spending was positive a

Стилі APA, Harvard, Vancouver, ISO та ін.

34

Andrades Peña, Javier, and Manuel Larrán Jorge. "Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables." Meditari Accountancy Research 27, no. 4 (2019): 534–55. http://dx.doi.org/10.1108/medar-05-2018-0343.

Повний текст джерела

Анотація:

Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures. Design/methodology/approach To accomplish this task, three data sources were used. To study the extent of non-financial information disclosed and the influence exerted by some variables of such disclosures, the authors performed a content analysis of website disclosures of all Spanish SOEs identified by the General Intervention Board of the State Administration. Likewise, reports published by such companies

Стилі APA, Harvard, Vancouver, ISO та ін.

35

Uwimana, Placide, Gideon A. Obare, and Oscar Ayuya Ingasia. "Quantile Analysis of the Effect of Non-Mandatory Cash Crop Production on Poverty Among Smallholder Farmers." Economies 13, no. 4 (2025): 93. https://doi.org/10.3390/economies13040093.

Повний текст джерела

Анотація:

Tea and coffee as traditional cash crops have been produced in Rwanda for more than six and ten decades respectively. However, new cash crops are being produced and exported, although their role in increased income and poverty reduction over traditional ones is not well understood; hence the analysis of drivers of both traditional and non-mandatory cash crop production among smallholder farmers is imperative. The study applied an experimental research design, and two strata composed of non-mandatory cash crops and traditional crop growers were used to obtain a simple random sample of 400 small

Стилі APA, Harvard, Vancouver, ISO та ін.

36

Coppola, Giovanni, Michele Fabrizi, and Marco Ghitti. "Corporate social responsibility disclosure and cash holdings." FINANCIAL REPORTING, no. 1 (June 2024): 127–57. http://dx.doi.org/10.3280/fr2024-001006.

Повний текст джерела

Анотація:

Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last two decades, pushing many jurisdic-tions to implement mandatory non-financial reporting. We exploit the European non-financial reporting directive (NFRD) to study how companies change their cash management policies in response to additional mandatory CSR disclosure requirements. Methodology: we adopted a difference-in-differences (DID) approach, which is designed to estimate causality between the mandatory adoption of the NFRD and firms' cash holdings. We implemented

Стилі APA, Harvard, Vancouver, ISO та ін.

37

Carcello, Joseph V., and Albert L. Nagy. "Audit Firm Tenure and Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 23, no. 2 (2004): 55–69. http://dx.doi.org/10.2308/aud.2004.23.2.55.

Повний текст джерела

Анотація:

The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit

Стилі APA, Harvard, Vancouver, ISO та ін.

38

Shoval, Peretz. "On Non-Constrained, Constrained and Mandatory Many-to-Many Relationship Types." Journal of Database Management 4, no. 1 (1993): 3–15. http://dx.doi.org/10.4018/jdm.1993010101.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

39

Mackey, Cameron S., Quincy Johnson, J. Jay Dawes, and Jason M. DeFreitas. "Physical Performance Among Air Force ROTC Cadets Following Non-Mandatory Training." Aerospace Medicine and Human Performance 91, no. 10 (2020): 818–23. http://dx.doi.org/10.3357/amhp.5622.2020.

Повний текст джерела

Анотація:

INTRODUCTION: Due to the standard collegiate academic calendar (two semesters), U.S. Air Force Reserve Officers Training Corps (ROTC) cadets have an approximate 3-mo break over the summer in which physical training (PT) is neither regulated nor required. The purpose of this investigation was to determine if significant changes in cadet physical fitness assessment (PFA) scores occur after a 3-mo summer break when training is not mandatory.METHODS: Male (N 28) and female (N 10) cadets performed the PFA in April and August. Cadets were split into two groups depending on if they participated in fi

Стилі APA, Harvard, Vancouver, ISO та ін.

40

Griffiths, Tamara. "A mandatory register is absolutely necessary for non-surgical cosmetic interventions." Journal of Aesthetic Nursing 4, no. 6 (2015): 286–87. http://dx.doi.org/10.12968/joan.2015.4.6.286.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

41

Khanna, Naveen. "Why both insider trading and non-mandatory disclosures should be prohibited." Managerial and Decision Economics 18, no. 7-8 (1997): 667–79. http://dx.doi.org/10.1002/(sici)1099-1468(199711/12)18:7/8<667::aid-mde852>3.0.co;2-z.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

42

Mazzotta, Romilda, Giovanni Bronzetti, and Stefania Veltri. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies." Corporate Social Responsibility and Environmental Management 27, no. 4 (2020): 1900–1913. http://dx.doi.org/10.1002/csr.1935.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

43

Tweehuysen, Lieke, Victor J. B. Huiskes, Bart J. F. van den Bemt, et al. "Open-Label, Non-Mandatory Transitioning From Originator Etanercept to Biosimilar SB4." Arthritis & Rheumatology 70, no. 9 (2018): 1408–18. http://dx.doi.org/10.1002/art.40516.

Повний текст джерела

Стилі APA, Harvard, Vancouver, ISO та ін.

44

Suparman, Maman, Rd Yudi Anton Rikmadani, and Tubagus Ahmad Suhendar. "Pergeseran Hukum Kewarisan Islam di Indonesia dengan Pemberian Wasiat Wajibah kepada Ahli Waris Non Muslim:Studi Kasus Putusan Mahkamah Agung No. 16K/Ag/2010." Reslaj : Religion Education Social Laa Roiba Journal 4, no. 5 (2022): 1514–27. http://dx.doi.org/10.47467/reslaj.v4i5.1258.

Повний текст джерела

Анотація:

The existence of non-Muslim heirs in one family will cause problems when dividing the inheritance of the heirs. Islamic law firmly states that non-Muslim heirs are an obstacle to getting a share of the inheritance of the Muslim heirs. The research results obtained are that the ulama and jurists agree that religious differences between the Heir and the heir are one of the factors that hinder them from obtaining the right to be an heir, Muslims cannot accept infidels and vice versa. Non-Muslim heirs in the Islamic inheritance system in Indonesia can receive the heir's inheritance through a manda

Стилі APA, Harvard, Vancouver, ISO та ін.

45

Radulović, Srđan. "Non-promulgation of mandatory COVID-19 vaccination in the Republic of Serbia." Zbornik radova Pravnog fakulteta Nis 61, no. 95 (2022): 99–118. http://dx.doi.org/10.5937/zrpfn1-39168.

Повний текст джерела

Анотація:

The first COVID-19 case in the Republic of Serbia was registered on 6th March 2020. The World Health Organization declared the COVID-19 pandemic five days later. In the circumstances of the ongoing pandemic, the Republic of Serbia clearly faced, and is still facing, serious challenges. Once the infection began spreading, the state introduced various economic, legal, and medical measures to lessen the negative effects of the pandemic, constantly modifying them to adjust the rigidity of state response to the intensity of different waves of infection. Both individual and overall effects produced

Стилі APA, Harvard, Vancouver, ISO та ін.

46

Veltman, Jennifer, Philip Papayanis, and Alex Dubov. "379. Abstract For Comparison of Mandatory vs Non-Mandatory Compliance Rates For SARS-CoV-2 Testing in Grades K-12." Open Forum Infectious Diseases 8, Supplement_1 (2021): S291. http://dx.doi.org/10.1093/ofid/ofab466.580.

Повний текст джерела

Анотація:

Abstract Background Rapid testing to identify asymptomatically infected students with SARS-CoV-2 in elementary schools has been suggested as a possible method to reduce risk for in person instruction. As of August 3, 2020 (updated on January 25, 2021), California schools who obtained a waiver to conduct in-person instruction are not required to have mandatory testing for asymptomatic students, except for high contact sports which are required to undergo weekly testing. We explored the uptake of voluntary vs mandatory testing in a private waivered school. Methods Between the dates January 25, 2

Стилі APA, Harvard, Vancouver, ISO та ін.

47

Rahmad Setyawan. "PENGEMBANGAN KONSEP WAJIB WASIAT DI MAHKAMAH AGUNG DAN IMPLIKASINYA TERHADAP PEMBAHARUAN HUKUM DI INDONESIA." JIL : Journal of Indonesian Law 4, no. 1 (2024): 92–114. http://dx.doi.org/10.18326/jil.v4i1.1004.

Повний текст джерела

Анотація:

This research reveals the development of the concept of mandatory wills in the Supreme Court. Even though there is already a concept of mandatory wills regulated in article 209 of the Compilation of Islamic Law, the Supreme Court has reformed Islamic law by expanding the scope of granting mandatory wills to non-Muslim heirs, stepchildren and siblings' children. This research is classified as library research by examining various reading literature that is related to the issue being studied. This research found that the development of giving mandatory wills to non-Muslim heirs, stepchildren and

Стилі APA, Harvard, Vancouver, ISO та ін.

48

Dattin, Christine Fournès. "Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?" Accounting History 22, no. 1 (2016): 44–66. http://dx.doi.org/10.1177/1032373216674968.

Повний текст джерела

Анотація:

Mandatory rotation of auditors or of audit firms has been the subject of extensive debate among academics, professionals, and regulators, especially since the financial crisis of the 2000s. Does rotation enhance auditors’ independence and audit quality? The research evidence on the impact of mandatory audit firm rotation on audit quality and auditor independence is inconclusive. This article offers a historical approach to understanding the implementation of mandatory rotation, based on the French case. The auditing profession in France is strongly regulated, with four main provisions designed

Стилі APA, Harvard, Vancouver, ISO та ін.

49

Habersack, Mathias. "Non-frustration Rule and Mandatory Bid Rule – Cornerstones of European Takeover Law?" European Company and Financial Law Review 15, no. 1 (2018): 1–40. http://dx.doi.org/10.1515/ecfr-2018-0001.

Повний текст джерела

Анотація:

With the non-frustration rule and the mandatory bid rule, the Takeover Bid Directive contains two principles which have strongly influenced British takeover law for approximately 50 years. However, the changes of the economic and legal framework of the market for corporate control which have occurred since the adoption of the Directive call into question the legitimacy of both principles. Although the non-frustration rule is capable of disciplining board members, it generates misguided incentives and is, at the most, suitable as a disciplining tool of last resort. The dominant idea of relying

Стилі APA, Harvard, Vancouver, ISO та ін.

50

Inwang, Precious Essang, Eno Gregory Ukpong, and Hope Samuel Udoma. "Non-Mandatory Information Disclosures and Shareholders Wealth Maximization of Listed Consumer Goods Firms in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 9 (2024): 1–18. http://dx.doi.org/10.37745/ejaafr.2013/vol12n9118.

Повний текст джерела

Анотація:

The provision of mandatory and non-mandatory information in financial statements support transparency, informed decision making and market confidence. Disclosure of only mandatory information may not give a wholistic measurement of firms’ value thus hampering the complete measurement of shareholders ‘wealth. The main objective of this study therefore was to examine the effect of non-mandatory information disclosures on shareholders’ wealth maximization of consumer goods firms listed on the floor of the Nigerian Exchange Group from 2013 to 2024. The research design adopted for the study was ex

Стилі APA, Harvard, Vancouver, ISO та ін.

Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!