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On the improvement of the legal regulation of the system of state and municipal control in Russia
Semenov, Sergey; Chaplinskiy, Aleksandr - In: Public administration issues (2014) 4, pp. 118-135
The article deals with problems related to the lack of a clear definition in the Russian legislation such basic government functions, such as "state control", "state supervision" and "permissive functions". Corresponding concepts are not delimited properly and largely duplicated.Based on the...
Persistent link: https://www.econbiz.de/10011228144
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La supervisión de las cooperativas en América Latina
Cracogna, Dante - In: CIRIEC-España, revista de economía pública, social y … (2003) 46, pp. 245-263
The author starts with a general review of co-operative supervision, understanding as such the State activity ensuring that co-operatives comply with the laws and rules regulating them. The following chapter analyses the supervisory function as established in current co-operative law in the...
Persistent link: https://www.econbiz.de/10005403775
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Standard-Essential Patents
Lerner, Josh; Tirole, Jean - Institut d'Économie Industrielle (IDEI), Toulouse … - 2013
A major policy issue in standard setting is that patents that are ex-ante not that important may, by being included into a standard, become standard-essential patents (SEPs). In an attempt to curb the monopoly power that they create, most standard-setting organizations require the owners of...
Persistent link: https://www.econbiz.de/10010968936
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The role of accounting in the German financial system
Leuz, Christian; Wüstemann, Jens - Center for Financial Studies - 2003
This chapter analyzes the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms length or outside investor and when confined to the...
Persistent link: https://www.econbiz.de/10010986429
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Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports
Perego, Paolo; Kolk, Ans - In: Journal of Business Ethics 110 (2012) 2, pp. 173-190
auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of … these verification practices. The paper contributes to the emerging literature on international accountability standards and …
Persistent link: https://www.econbiz.de/10010989853
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Case Study in the Evolution of Sustainability: Baxter International Inc.
Dhanda, K. - In: Journal of Business Ethics 112 (2013) 4, pp. 667-684
-of-the-Art (SOA) Environmental Standards. At this time, the company started measuring its efforts and began publishing an …
Persistent link: https://www.econbiz.de/10010990094
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS … professionals interested in accounting and auditing about application and development of international financial reporting standards …
Persistent link: https://www.econbiz.de/10010991566
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Should I take this seriously? A simple checklist for calling bullshit on policy supporting research
Kampen, Jarl; Tamás, Peter - In: Quality & Quantity: International Journal of Methodology 48 (2014) 3, pp. 1213-1223
We propose a simple checklist for the users of policy supporting research in order to decide whether a piece of research begs further study or can be dismissed right away. The checklist focusses on the quality of the research question (is it a research question, and is the research question...
Persistent link: https://www.econbiz.de/10010993055
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Towards an Open Information Infrastructure for Disaster Research and Management: Data Management and Information Systems Inside DFNK
Köhler, Petra; Wächter, Joachim - In: Natural Hazards 38 (2006) 1, pp. 141-157
technology and global standards these concepts contribute to a superior information infrastructure and finally substantiate to …
Persistent link: https://www.econbiz.de/10010996230
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Post-Tsunami Field Survey Procedures: An Outline
Farreras, Salvador - In: Natural Hazards 21 (2000) 2, pp. 207-214
. Guidelines to conduct post-tsunami field surveys and standards for theobservations have been established by the International …
Persistent link: https://www.econbiz.de/10010846969