Littérature scientifique sur le sujet « Rules vs Standards »
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Articles de revues sur le sujet "Rules vs Standards"
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Bodansky, Daniel. « Rules vs. Standards in International Environmental Law ». Proceedings of the ASIL Annual Meeting 98 (2004) : 275–80. http://dx.doi.org/10.1017/s0272503700061449.
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Largay, James A. « Commentaries on Principles- vs. Rules-Based Standards ». Accounting Horizons 17, no 1 (1 mars 2003) : 59. http://dx.doi.org/10.2308/acch.2003.17.1.59.
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Sundvik, Dennis. « The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management ». Journal of Applied Accounting Research 20, no 1 (11 février 2019) : 78–93. http://dx.doi.org/10.1108/jaar-05-2018-0063.
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Purpose The purpose of this paper is to explore whether principles-based vs rules-based accounting standards have an effect on measures of financial reporting quality and earnings management strategies. Design/methodology/approach This study uses a firm-year-specific variable that captures the extent to which firms’ accounting and operating behavior is affected by the characteristics of a specific standard in the USA. Measures of absolute accruals, financial misconducts, signed abnormal accruals and abnormal cash flows are used to assess the effects. Findings The results show that absolute magnitude of accruals and probability of financial misconduct is lower, and accrual earnings management is higher when firms’ standards are more based on principles. The study also suggests that potentially costlier real earnings management is a consequence of rules-based standards. Research limitations/implications This study relies heavily on measures from the prior accounting literature, hence, care has been exercised in generalizing the findings. Practical implications This study has direct implications for a number of stakeholders, including standard setters, policymakers, securities regulators, researchers, investors, financial statement preparers and auditors. For example, the future development of accounting standards can be supported by the empirical conclusions in this study together with previous standard-setting ambitions, commentaries, experiments and analytical work. Originality/value This study extends prior single-country studies on reporting quality and cross-country studies on transition effects of firms switching from local to International Accounting Standards by observing the impact of accounting standard characteristics on additional measures of reporting quality and accrual as well as real earnings management when holding institutional factors constant. The study also offers archival evidence complementing prior commentaries, experiments and analytical work.
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Weber, Franziska. « European integration assessed in the light of the ‘rules vs. standards debate’ ». European Journal of Law and Economics 35, no 2 (9 juin 2011) : 187–210. http://dx.doi.org/10.1007/s10657-011-9259-2.
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Herron, Terri L., et David L. Gilbertson. « Ethical Principles vs. Ethical Rules : The Moderating Effect of Moral Development on Audit Independence Judgments ». Business Ethics Quarterly 14, no 3 (juillet 2004) : 499–523. http://dx.doi.org/10.5840/beq200414320.
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Abstract:Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine the potential for levels of moral development to influence the effectiveness of the Code. We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed.
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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously) et Siew H. Chan. « Differences in earnings management between firms using US GAAP and IAS/IFRS ». Review of Accounting and Finance 13, no 2 (6 mai 2014) : 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.
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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analyzed. Data from the German Frankfurt Stock Exchange are used to resolve the difficulty in comparing accounting standards across different markets and countries with different institutional factors and corporate governance issues. The unique feature of dual listing in the German Frankfurt Stock Exchange allows firms listing shares under the Prime Standard to report in accordance with either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in Germany ensures that reporting under each standard is in close compliance to the standard under comparison. Extending extant IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by also examining EM through deferred tax expense and EM through research and development investment. Findings – The findings reveal that EM through research and development investment is significantly higher for the IAS/IFRS firms. Similar to prior findings, EM through accruals is not found to be significantly different between US GAAP and IAS/IFRS firms. Originality/value – The findings of this study advance the understanding of differences between US GAAP and IFRS with data from Germany where legal enforcement of standards is strong. In particular, this study reveals that principles-based standards with imprecise rules like IAS/IFRS may encourage structured management due to the expectation of error costs and compliance uncertainty. The results inform regulators considering IAS/IFRS adoption. In addition, this research highlights the importance of considering real EM in US GAAP vs IAS/IFRS studies.
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Böse, Martin. « European Arrest Warrants and Minimum Standards for Trials in absentia – Blind Trust vs. Transnational Direct Effect ? » European Criminal Law Review 11, no 3 (2021) : 275–87. http://dx.doi.org/10.5771/2193-5505-2021-3-275.
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The right of the accused person to be present at the trial and defend himself in person forms an essential part of the right to a fair trial. In this regard, the minimum standard enshrined in Art. 6 ECHR has been further developed by the minimum rules on procedural rights established by the EU legislator. According to a recent judgment of the Union’s Court of Justice, the Framework Decision on the European Arrest Warrant still allows the executing state to surrender a person convicted in absentia even if the EU minimum standard is not met. This paper will argue that common minimum standards have repercussions on cross-border cooperation based on mutual recognition and may emerge as a ground for refusal.
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Chen, Charles J. P., Ferdinand A. Gul et Xijia Su. « A Comparison of Reported Earnings Under Chinese GAAP vs. IAS : Evidence from the Shanghai Stock Exchange ». Accounting Horizons 13, no 2 (1 juin 1999) : 91–111. http://dx.doi.org/10.2308/acch.1999.13.2.91.
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This paper reports the results of an empirical examination of the difference between earnings based on Chinese GAAP and those based on International Accounting Standards (IAS). Specifically, the study determines how current Chinese accounting standards are different from the IAS, whether these differences are systematically biased toward under- or overstated earnings, and which items from the financial statements contributed most to these differences. The findings suggest that reported accounting earnings based on current Chinese GAAP are significantly different from those based on IAS. On average, the reported earnings determined under the Chinese GAAP are 20–30 percent higher than earnings reported under IAS. After restatement, 15 percent of the B-share companies changed from a reported profit to a reported loss. The findings suggest that the differences between the two sets of earnings are caused by differences in accounting standards and financial rules, opportunistic applications of Chinese GAAP, and unusual market-wide events. An analysis of recently promulgated accounting standards indicates that the difference between the two sets of accounting earnings is likely to be significantly reduced from those reported for 1998 as a result.
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Pardo, Michael S. « SAFETY VS. SENSITIVITY : POSSIBLE WORLDS AND THE LAW OF EVIDENCE ». Legal Theory 24, no 1 (15 février 2018) : 50–75. http://dx.doi.org/10.1017/s1352325218000010.
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ABSTRACTThis article defends the importance of epistemic safety for legal evidence. Drawing on discussions of sensitivity and safety in epistemology, the article explores how similar considerations apply to legal proof. In the legal context, sensitivity concerns whether a factual finding would be made if it were false, and safety concerns how easily a factual finding could be false. The article critiques recent claims about the importance of sensitivity for the law of evidence. In particular, this critique argues that sensitivity does not have much of an effect on the value of legal evidence and that it fails to explain legal doctrine. By contrast, safety affects the quality of legal evidence, and safety better explains central features of the law of evidence, including probative value, admissibility rules, and standards of proof.
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Staffans, Ida. « Evidentiary Standards of Inquisitorial versus Adversarial Asylum Procedures in the Light of Harmonization ». European Public Law 14, Issue 4 (1 novembre 2008) : 615–41. http://dx.doi.org/10.54648/euro2008040.
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European asylum procedures are, despite fierce harmonization, not converging to the extent required for reaching the aim of a Common European Asylum Procedure (CEAS).One of the reasons for continuously diverging trends, recognition rates and responses to harmonizing initiatives is the differences in the procedural framework apparent in the European context. This article sets out to identify the impact on harmonization of one of the grand dichotomies that characterizes European asylum procedures – the adversarial vs. inquisitorial forms of procedure – especially from the point of view of evidentiary standards and practices. The article argues that harmonizing rules ignoring the differences in procedural traditions and practices in fact may lead to both confusion in the stages of implementation and reactions against harmonization in the practices of concerned asylum procedures.
Thèses sur le sujet "Rules vs Standards"
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Cardillo, Salvatore. « 1. Convergence of Rules and Standards due to Courts' learning effect – A theoretical model. 2. From theory to empirical practice : do Courts really experience learning effect in applying law ? Evidence from Tort Law. 3. Refusal to supply an IPR : L'approccio antitrust comunitario tra passato, presente e futuro ». Doctoral thesis, Luiss Guido Carli, 2012. http://hdl.handle.net/11385/200920.
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Ozlanski, Michael Edward. « Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility ». Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50564.
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The purpose of this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting standards. Whereas, U.S. Generally Accepted Accounting Principles are considered rules based. Additionally, the Public Company Accounting Oversight Board is considering a possible change to the existing audit reporting model. The audit reporting change currently under consideration would require the use of additional emphasis of matter paragraphs within the audit report to discuss areas of higher risk in the financial statements. A sample of 196 nonprofessional investors completed an on-line 2 X 2 between subjects experiment that manipulated accounting standard type and level of auditor reporting. Participants assessed direct and indirect measures of reporting credibility, obtained the experimental manipulations, and provided revised credibility assessments. Changes in credibility served as the dependent variable. The results suggest that expanded auditor reporting resulted in lower perceptions of management\'s reporting credibility. Additionally, the effects of expanded auditor reporting appear stronger under rules based accounting standards. No main effects, however, of accounting standard type were observed. These results contribute to the existing literature on accounting standard type, the information content of audit reports, and reporting credibility.Ph. D.
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Impink, Idil Raife Burat. « Conservatism in accounting an analytic explanation and an exploration of the effects of familiarity and rules- vs. principles-based standards / ». [Gainesville, Fla.] : University of Florida, 2006. http://purl.fcla.edu/fcla/etd/UFE0014309.
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Lövgren, Josefine, et Linn Jörtner. « IFRS vs. US GAAP : - En komparativ studie av immateriella tillgångar ». Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31274.
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The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. In 2005, all members within EU decided to move from a rule-based framework to a principle-based framework. A transition to the international regulations, International Financial Reporting Standards (IFRS), created better conditions for companies and stakeholders. With the aim to minimize the discrepancies in accounting practices, the European standard setting body, IASB aligned with the American standard setting body, FASB in a harmonization project to create a common and harmonized framework. The project started in 2002, and IASB and FASB corporation towards a common goal of an improved comparability of the financial statements by a uniform set of accounting standards. The purpose of this dissertation is to analyze the similarities and differences between IASB:s and FASB:s accounting for intangible assets and their attitude to the developments in the international harmonization process. We have conducted a study to what extent the different standards are harmonized in relation to each other. To fulfill this purpose the study has been performed from an abductive approach with a comparative design where we have classified different quots from each framework. The character of the analysis is qualitative and we chose to study four areas within each framework fair value, useful life, depreciation and impairments. Based on the information from the economic literature and scientific articles we used the dimensional theory to demonstrate how harmonized the standards are in relation to each other. The results show that there has been a harmonization between the IASB:s and FASB:s rules, however, disparity remain in terms of cultural and institutional differences. The analysis shows that IFRS:s are more rule-based than principle-based compared to US GAAP in terms of intangible assets. We think that a standard should include both rules and principles.Det sker en ständig globalisering inom företagsvärlden, inte minst inom kapitalmarknadsområdet. I denna process har skillnader mellan regler kring olika redovisningssystem inte följt med i samma takt. Skillnader mellan olika redovisningssystem har påvisats skapa skillnader i finansiella utfall. Denna företeelse har i sin tur framkallat ett behov av att skapa ett harmoniserat redovisningssystem. År 2005 beslutade sig därför samtliga medlemsländer inom EU att en övergång från ett regelbaserat regelverk till ett alltmer principbaserat regelverk skulle äga rum. Övergången till det internationella regelverket, International Financial Reporting Standards (IFRS), skulle hjälpa till att skapa de förutsättningar som krävdes för en samstämmighet inom området. Konceptet riktade sig främst mot företag och intressenter som var verksamma på den internationella marknaden. För att praktiskt kunna minimera redovisningsskillnader mellan olika redovisningssystem ingick den internationella normgivaren IASB, tillsammans med den amerikanska normgivaren FASB, i ett konvergeringsprojekt. Syftet var att skapa ett gemensamt och harmoniserat regelverk. Projektet mellan IASB och FASB inleddes år 2002 för att arbeta mot ett gemensamt mål om en förbättrad jämförbarhet mellan de finansiella rapporterna. Syftet med studien är att undersöka och analysera skillnaderna mellan IASB:s och FASB:s hantering av immateriella tillgångar, samt hur de ställer sig till utvecklingen inom den internationella harmoniseringsprocessen. Utifrån detta syfte har vi valt att genomföra en kvalitativ studie då vi anser att denna forskningsform ger oss möjligheten till att besvara våra forskningsfrågor. I vår undersökning har vi studerat i vilken grad de olika standarderna harmoniserar med varandra. För att uppfylla syftet har studien genomförts utifrån en abduktiv ansats, med en komparativ design, där vi har klassificerat utdrag från vardera regelverk. Vi har utgått från en kvalitativ undersökningsansats där fyra områden valts ut och analyserats. Områdena består i redovisning av verkligt värde, nedskrivningar, avskrivningar och nyttjandeperiod. Utifrån ekonomisk litteratur och vetenskapliga artiklar, har vi med hjälp av dimensionsteorin, kunnat visa i vilken mån regelverken är harmoniserade. Resultatet visar att det har skett en harmonisering mellan IASB:s och FASB:s regelverk, dock kvarstår det kulturella och institutionella skillnader. Analysen visar att IFRS är mer regelbaserad än principbaserad i förhållande till US GAAP vad det gäller immateriella tillgångar. Slutsatsen motsäger alltså den generella bilden av att US GAAP är regelbaserad och IFRS är principbaserad. Slutligen går utvecklingen inom harmoniseringen mot att utövaren får användning av sitt professionella omdöme och att regleringarna blir mer klara och flexibla. Enligt vår mening är det mest effektivt att en standard innehåller både regler och principer.
Livres sur le sujet "Rules vs Standards"
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Tjakie, Naudé. Ch.2 Formation and authority of agents, Formation V : Arts 2.1.19–2.1.22—Standard terms, Art.2.1.19. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198702627.003.0036.
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This commentary focuses on Article 2.1.19 of the UNIDROIT Principles of International Commercial Contracts (PICC) concerning contracting under standard terms. Art 2.1.19 stipulates that where one party or both parties use standard terms in concluding a contract, the general rules on formation apply, subject to Articles 2.1.20–2.1.22. It spells out three cumulative criteria for provisions to qualify as ‘standard terms’: the terms must be drafted in advance; they must be for general and repeated use by one party; and they must actually be used without negotiation with the other party. This commentary discusses express vs implied incorporation of standard terms as well as special requirements for incorporation of arbitration and jurisdiction clauses.
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Saugera, Valérie. Adjectival Anglicisms in the Plural. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190625542.003.0006.
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When adjectives of English origin are pluralized in French, they follow one of three patterns: they receive inflection, they reject inflection, or they occur in both inflected and uninflected forms. This chapter reveals that although uninflected and variable adjectives do violate the standard native rule of adjective agreement, the constraints that block inflection are French-derived. A second feature of these adjectival Anglicisms is that their nominal counterpart, if it exists, always receives native inflection (des jeans baggy vs. des baggys). It is proposed that the difference in word class, and specifically the feature of grammatical gender, accounts for the contrastive behavior.
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Giannitsis, Evangelos, et Hugo A. Katus. Biomarkers in acute coronary syndromes. Oxford University Press, 2015. http://dx.doi.org/10.1093/med/9780199687039.003.0036.
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Biomarker testing in the evaluation of a patient with acute chest pain is best established for cardiac troponins that allow the diagnosis of myocardial infarction, risk estimation of short- and long-term risk of death and myocardial infarction, and guidance of pharmacological therapy, as well as the need and timing of invasive strategy. Newer, more sensitive troponin assays have become commercially available and have the capability to detect myocardial infarction earlier and more sensitively than standard assays, but they are hampered by a lack of clinical specificity, i.e. the ability to discriminate myocardial ischaemia from myocardial necrosis not related to ischaemia such as myocarditis, pulmonary embolism, or decompensated heart failure. Strategies to improve clinical specificity (including strict adherence to the universal myocardial infarction definition and the need for serial troponin measurements to detect an acute rise and/or fall of cardiac troponin) will improve the interpretation of the increasing number of positive results. Other biomarkers of inflammation, activated coagulation/fibrinolysis, and increased ventricular stress mirror different aspects of the underlying disease activity and may help to improve our understanding of the pathophysiological mechanisms of acute coronary syndromes. Among the flood of new biomarkers, there are several novel promising biomarkers, such as copeptin that allows an earlier rule-out of myocardial infarction in combination with cardiac troponin, whereas MR-proANP and MR-proADM appear to allow a refinement of cardiovascular risk. GDF-15 might help to identify candidates for an early invasive vs conservative strategy. A multi-marker approach to biomarkers becomes more and more attractive, as increasing evidence suggests that a combination of several biomarkers may help to predict individual risk and treatment benefits, particularly among troponin-negative subjects. Future goals include the acceleration of rule-in and rule-out of patients with suspected acute coronary syndrome, in order to shorten lengths of stay in the emergency department, and to optimize patient management and the use of health care resources. New algorithms using high-sensitivity cardiac troponin assays at low cut-offs alone, or in combination with additional biomarkers, allow to establish accelerated rule-out algorithms within 1 or 2 hours.
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Giannitsis, Evangelos, et Hugo A. Katus. Biomarkers in acute coronary syndromes. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780199687039.003.0036_update_001.
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Biomarker testing in the evaluation of a patient with acute chest pain is best established for cardiac troponins that allow the diagnosis of myocardial infarction, risk estimation of short- and long-term risk of death and myocardial infarction, and guidance of pharmacological therapy, as well as the need and timing of invasive strategy. Newer, more sensitive troponin assays have become commercially available and have the capability to detect myocardial infarction earlier and more sensitively than standard assays, but they are hampered by a lack of clinical specificity, i.e. the ability to discriminate myocardial ischaemia from myocardial necrosis not related to ischaemia such as myocarditis, pulmonary embolism, or decompensated heart failure. Strategies to improve clinical specificity (including strict adherence to the universal myocardial infarction definition and the need for serial troponin measurements to detect an acute rise and/or fall of cardiac troponin) will improve the interpretation of the increasing number of positive results. Other biomarkers of inflammation, activated coagulation/fibrinolysis, and increased ventricular stress mirror different aspects of the underlying disease activity and may help to improve our understanding of the pathophysiological mechanisms of acute coronary syndromes. Among the flood of new biomarkers, there are several novel promising biomarkers, such as copeptin that allows an earlier rule-out of myocardial infarction in combination with cardiac troponin, whereas MR-proANP and MR-proADM appear to allow a refinement of cardiovascular risk. GDF-15 might help to identify candidates for an early invasive vs conservative strategy. A multi-marker approach to biomarkers becomes more and more attractive, as increasing evidence suggests that a combination of several biomarkers may help to predict individual risk and treatment benefits, particularly among normal-troponin subjects. Future goals include the acceleration of rule-in and rule-out of patients with suspected acute coronary syndrome, in order to shorten lengths of stay in the emergency department, and to optimize patient management and the use of health care resources. New algorithms using high-sensitivity cardiac troponin assays at low cut-offs alone, or in combination with additional biomarkers, allow to establish accelerated rule-out algorithms within 1 or 2 hours.
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Giannitsis, Evangelos, et Hugo A. Katus. Biomarkers in acute coronary syndromes. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199687039.003.0036_update_002.
Texte intégralRésumé :
Biomarker testing in the evaluation of a patient with acute chest pain is best established for cardiac troponins that allow the diagnosis of myocardial infarction, risk estimation of short- and long-term risk of death and myocardial infarction, and guidance of pharmacological therapy, as well as the need and timing of invasive strategy. Newer, more sensitive troponin assays have become commercially available and have the capability to detect myocardial infarction earlier and more sensitively than standard assays, but they are hampered by a lack of clinical specificity, i.e. the ability to discriminate myocardial ischaemia from myocardial necrosis not related to ischaemia such as myocarditis, pulmonary embolism, or decompensated heart failure. Strategies to improve clinical specificity (including strict adherence to the universal myocardial infarction definition and the need for serial troponin measurements to detect an acute rise and/or fall of cardiac troponin) will improve the interpretation of the increasing number of positive results. Other biomarkers of inflammation, activated coagulation/fibrinolysis, and increased ventricular stress mirror different aspects of the underlying disease activity and may help to improve our understanding of the pathophysiological mechanisms of acute coronary syndromes. Among the flood of new biomarkers, there are several novel promising biomarkers, such as copeptin that allows an earlier rule-out of myocardial infarction in combination with cardiac troponin, whereas MR-proANP and MR-proADM appear to allow a refinement of cardiovascular risk. GDF-15 might help to identify candidates for an early invasive vs conservative strategy. A multi-marker approach to biomarkers becomes more and more attractive, as increasing evidence suggests that a combination of several biomarkers may help to predict individual risk and treatment benefits, particularly among normal-troponin subjects. Future goals include the acceleration of rule-in and rule-out of patients with suspected acute coronary syndrome, in order to shorten lengths of stay in the emergency department, and to optimize patient management and the use of health care resources. New algorithms using high-sensitivity cardiac troponin assays at low cut-offs alone, or in combination with additional biomarkers, allow to establish accelerated rule-out algorithms within 1 or 2 hours.
Chapitres de livres sur le sujet "Rules vs Standards"
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Kerber, Wolfgang. « ‘Rules vs. Standards’ or Standards as Delegation of Authority for Making (Optimally Differentiated) Rules ». Dans Internationalisierung des Rechts und seine ökonomische Analyse, 489–98. Wiesbaden : Gabler, 2008. http://dx.doi.org/10.1007/978-3-8350-5582-7_36.
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Zhang, Kaiqiang. « Challenges of Arbitrators in Inter-State Cases : A Different Cattle of Fish ? » Dans Cofola International 2021, 235–74. Brno : Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.p210-8639-2021-9.
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Compared to those in international commercial and investment arbitration, arbitrator-challenge practi-ces in inter-state cases are abnormally rare. The reasons behind the asymmetric practices include the ideology towards the role of arbitrators (authority vs. expertise), the effectiveness of enforcement (whether the award can be executed in domestic courts or whether there exist preconditions), and the unique structure and function of the specific tribunals. By virtue of illustrating the rules and practi-ces of the ad hoc tribunal established under Annex VII of the United States Convention on the Law of the Sea, the Iran-United States Claims Tribunal, and the International Court of Justice, the current standard, “justifiable doubts to the impartiality and independence of arbitrators”, is not interpreted uniformly and somehow unreasonable. To overcome the phenomenon of fragmentation and other problems, the arbitrator-challenge rules in inter-state disputes should not be treated differently and should be harmonized with rules and case laws developed in international commercial and investment arbitration.
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Osiel, Mark J. « Rules vs. Standards m Military Law ». Dans Obeying Orders, 233–45. Routledge, 2017. http://dx.doi.org/10.4324/9781315125442-15.
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« Introduction ». Dans Rethinking Participation in Global Governance, sous la direction de Ayelet Berman, Tim Büthe, Martino Maggetti et Joost Pauwelyn, 3–30. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780198852568.003.0001.
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Abstract International institutions frequently make rules, standards, or policies that affect stakeholders who did not have a say in the process. The Basel Committee on Banking Supervision, for example, whose standards are set by a small group of states, have been adopted in more than a hundred jurisdictions. Historically, developing countries and representatives of non-commercial interests in civil society have been mostly marginalized or even entirely excluded. Scholars and practitioners alike have called for greater participation of such disregarded stakeholders. Against this background, in the past decade, many global governance bodies have undertaken institutional reforms with the declared purpose of boosting stakeholder participation. This book brings together scholars and practitioners to investigate the consequences of these stakeholder participation reforms: Have these reforms resulted in actual increases in participation? Have they improved the voice and influence of marginalized stakeholders? What effect have the reforms had on the legitimacy and effectiveness of rule-making? The book focuses on global finance governance and global health governance, covering treaty-based intergovernmental organizations alongside new forms of global governance, such as transgovernmental regulatory networks, multi-stakeholder partnerships, and private standard setting bodies. It compares the experiences of large emerging powers and smaller or lower-income developing countries (Brazil vs. Argentina, China vs. Vietnam, India vs. the Philippines) in a diverse set of organizations, including the World Bank; the World Health Organization; the Basel Committee on Banking Supervision; the Global Fund to Fight AIDS, Tuberculosis and Malaria; the International Accounting Standards Board; the Codex Alimentarius Commission; and more.
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Segovia, Joann, Vicky Arnold et Steve G. Sutton. « Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions ? » Dans Advances in Accounting Behavioral Research, 61–84. Emerald Group Publishing Limited, 2009. http://dx.doi.org/10.1108/s1475-1488(2009)0000012006.
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« Teleworking ». Dans Analyzing Telework, Trustworthiness, and Performance Using Leader-Member Exchange, 1–12. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8950-2.ch001.
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This chapter examines teleworking and the important relationships that must be created and/or nurtured in successful organizations. The chapter also highlights teleworking best practices of communication, flexibility, standards, and team building. Communication requires managing both face-to-face and online situations, while flexibility helps in achieving work-life balance. Standards are required to build effective, collaborative relationships, and team building is enhanced when organizations can adjust to new or distributed operations. The best practices are driven by a set of rules for operating that should be developed collaboratively with all members of the team. Clear rules that are combined with supervisor and employee shared understanding should lead to success. To achieve that success, organizations must focus on the assumptions, approaches, personal vs. professional issues, e-leadership, and modeling discussed herein.
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Stephanov, Darin. « The First Shift in (Modern) Ruler Visibility : the Reign of Mahmud II (1808–39) ». Dans Ruler Visibility and Popular Belonging in the Ottoman Empire, 1808-1908, 6–36. Edinburgh University Press, 2018. http://dx.doi.org/10.3366/edinburgh/9781474441414.003.0002.
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Chapter 1 introduces and briefly traces the concept of ruler visibility, the focal point of the entire book, from the inception of the Ottoman imperial project to the nineteenth century. This umbrella term facilitates two lines of subsequent analysis of the sultan’s public image – visibility at home vs. abroad, and visibility to Muslim vs. Christian target audiences. The chapter then focuses on the reign of Mahmud II (1808–39), who engineered the first shift in modern ruler visibility in the Ottoman Empire. On the basis of hitherto untapped Ottoman archival evidence, this chapter makes the claim that the reform process began much earlier than the standard narrative (the Rose Chamber Rescript (Gülhane Hatt-ı Şerif) of 1839) still claims. It also introduces some principles of aggrandisement of the ruler in the eyes of the people, such as piety, devotion to duty and fatherly status (in a ‘father-children’ metaphor of society), which pertain to the entire book.
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Benli, Erman. « Strict Liability of Family Leader's Rule vs. Internet Safety Regulations for Content-Related Risks Created by Minors via New Media Applications ». Dans Handbook of Research on New Media Applications in Public Relations and Advertising, 33–45. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3201-0.ch003.
Texte intégralRésumé :
Optimal mode of risk control must be chosen for each case using comparative analysis. This chapter compares the strict liability and regulatory safety standards for controlling content-related risk of harm provided by family leader's minor. The model in this chapter is based on Miceli et al. (2013)'s model regarding product-related risks adapted into content-related risks of harm through new media tools by family leader's minor. Under certain assumptions, when end users perceive the risk accurately, strict liability and optimal regulatory safety standard achieve the first-best outcome. On the other hand, when end users perceive the risk inaccurately, strict liability is preferred over regulation. Therefore, strict liability of family leader's rule (art.369 of Turkish Civil Code No. 4721) is efficient, because it achieves socially optimal outcome (first-best outcome) independent from the end users' perception of risk under the assumption of susceptibility to the same harm.
Actes de conférences sur le sujet "Rules vs Standards"
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Miś, Katarzyna, et Michał Baczyński. « The Compositional Rule of Inference vs the Bandler-Kohout Subproduct : a Comparison of Two Standard Rules of Inference ». Dans 17th Conference on Computer Science and Intelligence Systems. PTI, 2022. http://dx.doi.org/10.15439/2022f222.
Texte intégral
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Dumitrescu, Virginia mihaela. « CULTURAL CHALLENGES POSED BY E-LEARNING IN AN ETHNICALLY DIVERSE ACADEMIC ENVIRONMENT ». Dans eLSE 2013. Carol I National Defence University Publishing House, 2013. http://dx.doi.org/10.12753/2066-026x-13-094.
Texte intégralRésumé :
The paper is based on the author?s experience of teaching an Intercultural Business Communication course and seminar to ethnically and culturally diverse groups of graduate students of the Bucharest Academy of Economic Studies. It looks at students? culture-specific attitudes and responses to a variety of teaching, learning, and research methods including, apart from the traditional ones (i.e., classroom interaction with the course and seminar instructor or the use of paper-printed material), a wide range of computer-assisted options such as the use of resources and information - course notes, lectures, hand-outs, articles, videos, useful links - available in electronic format on the master?s programme platform, additional self-study/research material sent by email or available on the Internet, as well as email-administered tests/ exercises/ case-studies. Cultural differences in learning styles are explained in terms of various cultures? distinct communication preferences, their specific treatment of and attitude towards time (punctuality, deadlines, lead time, short or long-term orientation), authority (including the way the teacher-student relationship is understood across cultures), uncertainty, group orientation vs. individual achievement, the importance attached to rules and standards, etc. The theoretical framework of this paper consists in Geert Hofstede?s and Fons Trompenaars?s dimension-based models of intercultural analysis, Edward T. Hall?s classification of cultures from the point of view of communication style, Romanian researcher Adina Luca?s analysis of the Romanian culture, and the author?s own views on cultural differences and their impact on students? learning styles and habits. The paper aims to demonstrate that, despite the growing popularity of technology-mediated education and communication in our increasingly ?flat?, borderless world, the effectiveness of e-learning in relation to the more traditional training options should always be considered within the context of culture.