Готові списки джерел за темами / Non-Mandatory

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Добірка наукової літератури з теми "Non-Mandatory"

Автор: Grafiati
Опубліковано: 11 березня 2023

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Статті в журналах з теми "Non-Mandatory"

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Doni, Federica, Silvio Bianchi Martini, Antonio Corvino, and Michela Mazzoni. "Voluntary versus mandatory non-financial disclosure." Meditari Accountancy Research 28, no. 5 (November 18, 2019): 781–802. http://dx.doi.org/10.1108/medar-12-2018-0423.

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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 the obliged entities, the authors carried out a manual content analysis on corporate reports and developed some research hypotheses to explore if their sustainability practices can affect non-financial disclosures required by the Italian adoption of the European directive (i.e. Legislative Decree 254/2016). Findings Evidence showed that prior skills and competencies in non-financial reporting made a significant contribution especially regarding to the presence of business model, but further efforts are expected to improve the quality of non-financial reports. Practical implications This study yields an initial assessment of the implementation of the European directive in Italy. It may, therefore, help policymakers to identify ways to improve the harmonization of reporting practices. Preparers can also be supported in choosing different positioning of reporting on non-financial information. Originality/value This research provides interesting insights into the ex ante and ex post adoption of the European directive by investigating how Italian companies are reacting to regulatory and institutional requirements. One of the main problems remains the lack of a shared understanding of the term “non-financial”, which can make the communication process difficult and unclear.
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2

Khanna, Madhu. "Non-Mandatory Approaches to Environmental Protection." Journal of Economic Surveys 15, no. 3 (December 16, 2002): 291–324. http://dx.doi.org/10.1111/1467-6419.00141.

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3

Storme, Matthias E. "Freedom of Contract: Mandatory and Non-Mandatory Rules in European Contract Law." European Review of Private Law 15, Issue 2 (April 1, 2007): 233–50. http://dx.doi.org/10.54648/erpl2007012.

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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 position et la fonction des règles européennes communes se rapportant à la liberté contractuelle et plus spécifiquement au rôle des règles obligatoires et non obligatoires en général. Après avoir abordé cette question de manière générale dans la première partie, la seconde partie de cet article traite des diverses techniques limitant la liberté contractuelles présentent dans les PECL, l’acquis communautaire ou encore le projet d’un cadre commun de références. L’article est notamment très critique à l’égard de toute législation anti-discrimination. Zusammenfassung:Der Zweck dieses Beitrags ist die Darstellung der Einordnung sowie der Funktion der gemeinschaftlichen europäischen Regelungen im Hinblick auf die Begrenzung der Privatautonomie und insbesondere auf die allgemeine Funktion der zwingenden und nicht zwingenden Vorschriften. Nachdem im ersten Abschnitt dieses Thema allgemein behandelt wird, widmet sich der zweite Teil den verschiedenen Methoden der Begrenzung von Privatautonomie, die man in den PECL, in der acquis communautaire oder auch in dem Entwurf ‘common frame of reference’ (CFR) wieder finden kann. Der Beitrag ist insbesondere kritisch gegenüber Antidiskriminierungsgesetze.
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4

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

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5

Renaud, Stéphane, Mehdi Lakhdari, and Lucie Morin. "The Determinants of Participation in Non-Mandatory Training." Articles 59, no. 4 (September 19, 2005): 724–43. http://dx.doi.org/10.7202/011336ar.

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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 negatively related to participation. Findings also indicated a non-linear relationship between organizational tenure and participation, and that the probability of participation in non-mandatory training increased with the hierarchical position occupied. Family responsibilities and employment status were not found to be significant predictors of participation.
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Howard, Michael, Warren Maroun, and Robert Garnett. "Misuse of non-mandatory earnings reporting by companies." Meditari Accountancy Research 27, no. 1 (February 11, 2019): 125–46. http://dx.doi.org/10.1108/medar-12-2017-0247.

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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 period (2010-2014) meeting or beating analyst forecasts is calculated. Findings The use of adjusted earnings by JSE listed companies is a common occurrence. There is evidence to suggest that this is used part of an impression expectation management strategy. Most of the adjustments are invalid. When otherwise valid adjustments are used in a particular year, these are frequently repeated, and when adjusted earnings are reported, these normally exceed analysts’ forecasts. Research limitations/implications The paper is based on a relatively small sample from a single jurisdiction and limited time period. Nevertheless, the findings point to the need to revisit how financial performance is measured and reported, evaluate additional regulation to protect investors and understand in more detail exactly how and why companies use adjusted earnings as an impression expectation management tool. Originality/value The paper adds to the limited body of research on performance reporting outside of the USA and Europe. It also examines the use of adjusted earnings in a unique setting where, in addition to IFRS numbers, companies are required to report a mandatory adjusted earnings figure (headline earnings).
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Venter, Elmar R., David Emanuel, and Steven F. Cahan. "The Value Relevance of Mandatory Non-GAAP Earnings." Abacus 50, no. 1 (March 2014): 1–24. http://dx.doi.org/10.1111/abac.12020.

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Torres, Lourdes, Vicente Pina, and Caridad Martí. "Using non‐mandatory performance measures in local governments." Baltic Journal of Management 7, no. 4 (October 19, 2012): 416–28. http://dx.doi.org/10.1108/17465261211272166.

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9

Drissi Daoudi, Leila, Haluk Ögmen, and Michael Herzog. "Non-retinotopic feature integration is mandatory and precise." Journal of Vision 17, no. 10 (August 31, 2017): 215. http://dx.doi.org/10.1167/17.10.215.

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10

Fusz, K., K. Tóth, A. Pakai, Á. Müller, N. Rozmann, M. Ferenczy, I. Boncz, and A. Oláh. "The Attitude Of Parents To Non-Mandatory Vaccinations." Value in Health 20, no. 9 (October 2017): A688. http://dx.doi.org/10.1016/j.jval.2017.08.1747.

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Більше джерел

Дисертації з теми "Non-Mandatory"

1

Shelton, D. Cragin. "Reasons for non-compliance with mandatory information assurance policies by a trained population." Thesis, Capitol College, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3692148.

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Information assurance (IA) is about protecting key attributes of information and the data systems. Treating IA as a system, it is appropriate to consider the three major elements of any system: people, processes, and tools. While IA tools exist in the form of hardware and software, tools alone cannot assure key information attributes. IA procedures and the people that must follow those procedures are also part of the system. There is no argument that people do not follow IA procedures. A review of the literature showed that not only is there no general consensus on why people do not follow IA procedures, no discovered studies simply asked people their reasons. Published studies addressed reasons for non-compliance, but always within a framework of any one of several assumed theories of human performance. The study described here took a first small step by asking a sample from an under-studied population, users of U.S. federal government information systems, why they have failed to comply with two IA procedures related to password management, and how often. The results may lay the groundwork for extending the same methodology across a range of IA procedures, eventually suggesting new approaches to motivating people, modifying procedures, or developing tools to better meet IA goals. In the course of the described study, an unexpected result occurred. The study plan had included comparing the data for workers with and without IA duties. However, almost all of the respondents in the survey declared having IA duties. Consideration of a comment by a pilot study participant brought the realization that IA awareness programs emphasizing universal responsibility for information security may have caused the unexpected responses. The study conclusions address suggestions for refining the question in future studies.

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2

Shelton, D. Cragin. "Reasons for non-compliance with mandatory information assurance policies by a trained population." Thesis, Capitol Technology University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=3741052.

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Information assurance (IA) is about protecting key attributes of information and the data systems. Treating IA as a system, it is appropriate to consider the three major elements of any system: people, processes, and tools. While IA tools exist in the form of hardware and software, tools alone cannot assure key information attributes. IA procedures and the people that must follow those procedures are also part of the system. There is no argument that people do not follow IA procedures. A review of the literature showed that not only is there no general consensus on why people do not follow IA procedures, no discovered studies simply asked people their reasons. Published studies addressed reasons for non-compliance, but always within a framework of any one of several assumed theories of human performance. The study described here took a first small step by asking a sample from an under-studied population, users of U.S. federal government information systems, why they have failed to comply with two IA procedures related to password management, and how often. The results may lay the groundwork for extending the same methodology across a range of IA procedures, eventually suggesting new approaches to motivating people, modifying procedures, or developing tools to better meet IA goals. In the course of the described study, an unexpected result occurred. The study plan had included comparing the data for workers with and without IA duties. However, almost all of the respondents in the survey declared having IA duties. Consideration of a comment by a pilot study participant brought the realization that IA awareness programs emphasizing universal responsibility for information security may have caused the unexpected responses. The study conclusions address suggestions for refining the question in future studies.

Keywords: information assurance, cyber security, compliance, systems engineering, self-efficacy, password

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3

Afrem, Rani. "Does the European Commission require more independence than investors? : A study of replies made to the Green Paper." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18339.

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Background In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. The Green Paper is a consultation paper which received around 700 replies from various stakeholders. In 2011, the Commission presented their proposal on reform of the audit market, in which many of the key elements had been discussed in the Green Paper. The 2011 proposal seeks to enhance auditor independence and introduce a more dynamic audit market. The proposed reforms are very strict and if the proposal is passed in its current form it would imply a major change of the audit market. This thesis has studied the replies made by investors to the Green Paper; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Purpose The purpose of this study is to understand and explain investors’ standpoints on the proposals mentioned in the Green Paper to enhance auditor independence, and to examine whether the European Commission, as indicted by the 2011 proposal, require more independence than investors as indicted by the replies made to the Green Paper. Method This study has taken a qualitative approach where the data has been analyzed in-depth. The Green Paper consists of 38 questions; four of these have been studied as they strongly relate to auditor independence. Furthermore this thesis has studied the replies made by investors; investors are the primary stakeholders and those who should be most concerned with auditor independence. It is therefore important and interesting to study their viewpoints to the Green Paper. Conclusion The majority of the respondents’ are negative to the ideas presented in the Green Paper but that does not imply that the Commission requires more independence than investors. Both the Commission and investors argue that status quo is not an option and that auditor independence must be strengthened. What separates their views is how to strengthen auditor independence. The Commission seeks to impose strict regulations while investors prefer good corporate governance as an alternative approach to strengthen auditor independence.
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Huang, Li [Verfasser]. "Non-invasive intermittent mandatory ventilation in preterm infants with respiratory distress syndrome immediately after extubation: a controlled study on synchronized non-invasive mechanical ventilation and review of the literature / Li Huang." Ulm : Universität Ulm. Medizinische Fakultät, 2014. http://d-nb.info/106043718X/34.

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Machry, Maricéia. "Estágio não obrigatório: gestão de seu acompanhamento no ensino superior." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4001.

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A dissertação analisa o processo de estágio curricular não obrigatório, realizado em uma Instituição de Ensino Superior, sendo que o enfoque central é o seu acompanhamento. Os autores que embasam o estudo são: Pimenta, Buriolla, Piconez, Kuenzer, Larrosa e Tardif, e a metodologia utilizada é a abordagem quali e quantitativa, desenvolvida em quatro etapas: diagnóstico (exploratória), focalização, analítica e conclusiva. Os instrumentos de pesquisa utilizados são a análise documental, a entrevista piloto com um professor orientador, e questionários – aplicados a 214 alunos em estágio e 30 professores orientadores. A análise empreendida sob o enfoque de dois públicos, alunos e professores, apontou 5 categorias. A primeira delas apresenta a importância do estágio para a formação, dividida em cinco dimensões principais: relação teoria/prática, desenvolvimento profissional/mercado/contatos, relações interpessoais, impactos do estágio para o curso e para a área de conhecimento e regulamentação/legislação/fiscalização. A segunda categoria destaca o processo de acompanhamento do estágio. A terceira, por sua vez, traz sugestões de melhorias para o processo em questão. A avaliação do setor Unisinos Carreiras é a quarta categoria elencada. Por último, analisa-se o novo sistema de estágios. Os resultados identificaram problemas de ordem administrativa e pedagógica, na condução do processo de estágio não obrigatório, apontando para um distanciamento entre a relação aluno e professor orientador, mostrando que os alunos realizam a prática profissional, sem uma aproximação com a Instituição de Ensino, a fim de significá-la, qualificá-la, favorecendo a construção do conhecimento. Observa-se também que o aluno tem dificuldade de perceber que a Instituição de Ensino tem um papel formativo, nesta modalidade de estágio, que é um espaço de aprendizagem para o estudante.
This dissertation analyzes the process of the non mandatory internship held in an Institution of Higher Education, and its central focus is the monitoring. The authors who were the base of the study are: Pimenta, Buriolla, Piconez, Kuenzer, Larrosa and Tardif, and the methodology used is a qualitative and quantitative approach, developed in four stages: diagnosis (exploratory), focusing, analytical and conclusive. The research instruments used are: document analysis; a pilot interview with a mentor teacher; and questionnaires - applied to 214 students on internship and 30 mentor teachers. The analysis taken under the focus of two targets, students and teachers, pointed out five categories. The first shows the importance of the internship for the education, divided into five main dimensions: the relationship between theory/practice, professional development/market/contacts, interpersonal relationships, internship impacts on the education and field of knowledge and regulation/legislation/supervision areas. The second category highlights the process of monitoring the internship. The third, on the other hand, brings suggestions for improvements to the process in question. The evaluation of the sector Unisinos Careers is the fourth listed category. Finally, we analyze the new internship system. The results identified administrative and educational issues in the conduction of the non mandatory internship, pointing to a gap between the student and mentor teacher relationship, showing that students perform professional practice without coming closer to the Educational Institution, in order to really mean and qualify it, facilitating the knowledge construction. It is also evident that the student has difficulty realizing that the Educational Institution has a formative role in this kind of internship, which is a learning site for the student.
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Davis, Robert M. "Asymmetrical Information Market Failure Triggered by the Chicago School's Profit Motive Paradigm: A Case Study of Virginia's Public Higher Education Market and Media Identification of Public Value Failure." Thesis, Virginia Tech, 2013. http://hdl.handle.net/10919/23281.

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This paper presents a case study examination of the Commonwealth of Virginia\'s public higher education market and the use of asymmetrical information flows between providers and consumers by college and university institutions to intentionally create market failures to maximize brand building through increased revenue collections via profit maximization behaviors. Existing economic research in the financial services market hold that asymmetry of information generates inefficient allocation of goods and subsequent identification of market failure conditions. Market failures can lead to tipping points which may result in public values failures as threats to human subsistence (i.e. food, clothing, education) and imperfect public information. Market failures resulting in public values failures warrant government intervention to correct market inefficiency and ensure pareto efficiency in the allocation of goods. Mandatory non-educational fees increase the cost to attend a post-secondary institution which subsequently aid in increased student debt and reduced access and affordability for low income classification groups thus exacerbating societal cleavages identified as public values failures. This research identifies the application of economic and public administration theory to construct a policy recommendation to mitigate asymmetrical information and improve pareto efficiency involving transactions in the public higher education market.
Master of Public Administration
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7

Silva, Elaine Leite Araujo. "Estágio não obrigatório nos cursos de graduação da Universidade Federal de Juiz de Fora: perspectivas e desafios." Universidade Federal de Juiz de Fora (UFJF), 2016. https://repositorio.ufjf.br/jspui/handle/ufjf/3673.

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O presente trabalho investigou os estágios não obrigatórios nos cursos de graduação da Universidade Federal de Juiz de Fora (UFJF). A Lei 11.788/2008, a qual regulamenta a relação de estágio, estabelece que essa relação deverá ser acompanhada de modo efetivo pelo professor orientador da instituição de ensino. Com base nessa Lei, o Regimento Acadêmico da Graduação (RAG) da UFJF preconiza que os cursos de graduação devem constituir uma Comissão Orientadora de Estágio (COE) para o acompanhamento dos estágios. Embora a criação da COE tenha sido estabelecida desde 2014, mais da metade dos cursos presenciais e a distância não possui sua COE instalada. Diante desse panorama, apresentou-se a seguinte pergunta norteadora: como é organizado o acompanhamento do estágio não obrigatório nos cursos de graduação da UFJF? Assim, esse estudo objetivou investigar como é feita a organização para o acompanhamento do estágio não obrigatório nos cursos de graduação elencados para este estudo: Engenharia, Administração e Enfermagem; analisar o processo do estágio não obrigatório na perspectiva das seguintes normas: a Lei 11.788/2008, o RAG e a Resolução nº 115/2014, além dos regulamentos das COEs dos cursos de graduação e, propor um Plano de Intervenção que vise aprimorar o acompanhamento do estágio não obrigatório nos cursos de graduação da UFJF. Para tanto, preliminarmente foi feita uma análise documental, a seguir foram entrevistados a Pró-Reitora de Graduação, a Coordenadora de Estágios/PROGRAD, os Presidentes das COEs e Professores Orientadores do estágio não obrigatório dos Cursos escolhidos como amostra na UFJF, a fim de verificar como está acontecendo a relação do estágio não obrigatório na perspectiva desses atores. Foram aplicados, ainda, questionários a estudantes de cada curso objeto da pesquisa que estão no estágio não obrigatório. A pesquisa evidenciou que muitos desafios enfrentados pelos professores orientadores, Coordenadores de Curso e componentes das COEs dificultam ou inviabilizam o acompanhamento efetivo das atividades do estágio não obrigatório nos cursos de graduação da UFJF. Sendo assim, foi apresentado um plano de intervenção que propõe melhorias na organização das COEs, o que oportunizará um efetivo acompanhamento dessa modalidade de estágio.
The present study focused on non-mandatory internships at undergraduate courses at the Federal university of Juiz de Fora (UFJF). The law 11.788/2008, which regulates internships, establishes that this agreement must be effectively followed by a supervising professor of the educational institution. Based on such law, the Undergraduate Academic Regiment (RAG) of UFJF determines that undergraduate courses must constitute an Internship Guidance Committee (COE) to follow the internships. Although the creation of the COE was established in 2014, over half of the classroom and of the distance learning courses do not have an established COE. Given such outline, we have presented the following guiding question: how is supervision organized for the non-mandatory internship at undergraduate courses at UFJF? Therefore, the study aimed at describing the non-mandatory internship in the following courses selected for the study: Engineering. Business Administration and Nursing; analyzing the process of non-mandatory internships based on the following norms: the law 11.788/2008, the Undergraduate Academic Regiment and the resolution 115/2014, apart from the COE regulations of undergraduate courses and proposing an Intervention Plan that aims at improving the following of non-mandatory internships at undergraduate courses at UFJF. To achieve that, we first conducted a documental analysis, then interviews were conducted with the Dean of Undergraduate courses, the Internship Coordinator, the presidents of the COEs and non-mandatory internship supervising professors of the chosen courses as a sample at UFJF, so that we may verify how the internship has been carried out from the perspective of such professionals. We also applied surveys to students of each of the studied courses who are going through mandatory of non-mandatory internships. The research highlighted that many of the challenges faced by the supervising professors, Course Coordinators and members of the COEs make it difficult or even unfeasible the effective following of non-mandatory internships in undergraduate courses at UFJF. As such, we presented an intervention plan that proposes improvements in the organization of the COEs, which will make it possible to effectively follow such kind of internship.
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Sahlén, Oscar, and Eric Lindholm. "Varför väljer företag att frivilligt byta revisionsbyrå? : En kvalitativ studie utifrån ett företagsperspektiv." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-79099.

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År 2016 beslutades det om ett byrårotationskrav för företag av allmänt intresse i Sverige som en följd av det revisionspaket som antogs i EU år 2014. Det här kräver att företag av allmänt intresse byter revisionsbyrå minst vart tionde år. Företag av varierande storlek kan dock frivilligt välja att byta revisionsbyrå. Tidigare forskning har haft ett fokus på publika företag och med anledning av detta kan ett kunskapsgap identifieras gällande små företag av privat karaktär. En utveckling av tidigare forskning är att denna studie intar ett företagsperspektiv samt kompletterar detta med revisionsbyråers syn på fenomenet för att på så sätt få två olika synsätt. Studiens syfte är att skapa förståelse för varför små privata företag frivilligt väljer att byta revisionsbyrå. Enligt tidigare studier genomförda inom området frivilliga byrårotationer kan en sådan byrårotation ske av flera olika anledningar. Det framkommer av tidigare forskning att dessa influerande faktorer är; revisionsarvode, revisionskvalitet samt relationen mellan revisor och klient. Dessa faktorer har denna studie tagit utgångspunkt i vid insamling av studiens empiriska material. Vidare utgår studien ifrån en kvalitativ forskningsstrategi där intervjuer av åtta företagsrepresentanter och två revisorer har genererat studiens empiriska resultat. Studien visar på att de små företagen undersökta i denna studie genomsyras av liten informationsasymmetri och att detta påverkar dem vid valet att frivilligt byta revisionsbyrå. De undersökta små företagen prioriterar en nära och långvarig relation till sin revisor samt ett lågt revisionsarvode i första hand, trots att detta kan påverka revisorns oberoende och revisionskvaliteten negativt. Detta tyder på att de små företagen undersökta i denna studie tenderar att likna företag utan revisionsplikt i större utsträckning än publika företag. Studien utvecklar förståelsen kring varför företag väljer att frivilligt byta revisionsbyrå genom att styrka den tidigare forskningens identifierade faktorer och visa på hur dessa prioriteras av studiens undersökta små företag. Studien visar på att dessa prioriteras enligt följande: (1) relationen mellan revisor och klient, (2) revisionsarvode, (3) revisionskvalitet.
In Sweden 2016 a requirement to rotate audit firm became mandatory for companies of public interest. This to meet the statutory audit regulation made by the EU in 2014. This regulation imposes companies of public interest to switch audit firm at least once every ten years. Non public companies will not be imposed by law to change audit firm, but these companies will be allowed to voluntarily make this decision. Previous research has focused only on public companies and this creates a gap in research concerning small privately ownedcompanies. There is potential development in thisfield ofresearch by approaching the phenomenon from a company perspective and complement this with the view of an audit firm, this in order to evaluate two approaches on this subject. The purpose of this study is to develop an understanding of why small privately owned companies choose to voluntarily switch audit firm. According to earlier research, made in the field of voluntary audit switch, a rotation of this sort can happen for different reasons. Previous research reveals that the influencing factors for companies to voluntarily change audit firm are; the audit fee, the audit quality and the auditor-client relationship. These factors have been the basis for the data collection of this study. This study has a qualitative research strategy were the empirical result was generated by interviewingrepresentatives from eight different companies and two auditors. The study shows that small companies that has been researched in this study have a low level of information asymmetry and that influences them concerning why they choose to voluntarilychangeaudit firm.The researched small private companies prioritize a close and long relationship with their auditor as well as a low audit fee in first hand, even though this could affect the auditor independence and the audit quality negatively. This indicates that the small private companies researched in this study tend to resemble companies without an audit obligation in a greater occurrence then public companies. The study develop the understanding of why companies choose to voluntarily switch audit firm by confirming identified factors in earlier research and present how these factors are being prioritized by the small private companies. The study shows that they are prioritized as follows: (1) the auditor-client relationship, (2) the audit fee, (3) the audit quality.
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Lembo, Sara. "The 1996 UK ARbitration Act and the UNCITRAL Model Law: a contemporary analysis." Doctoral thesis, Luiss Guido Carli, 2010. http://hdl.handle.net/11385/200848.

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Arbitration as an alternative method of settling dispute. The development of Arbitration Law in England. The Arbitration Act 1996 versus the UNCITRAL Model Law: an objective and comparative analysis. Recent trends in International Commercial Arbitration: an empirical analysis.
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Abraham, Jacob G. "Breach: Understanding the Mandatory Reporting of Title IX Violations as Pedagogy and Performance." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6790.

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This dissertation examines how institutions generate, teach, and authorize normative performances through texts and/as pedagogical practices. Through an analysis of the University of South Florida’s mandatory reporting policy, training, and Title IX Incident Report Form, this project examines how institutions construct and privilege certain values, performances, and individuals as means of generating the legal compliance of the institution independent. These practices are valued independent of how such compliance enables and limits the relationship between students and teachers. I argue the University’s texts and pedagogical practices serve to substantiate, authorize, and perform the materialization of certain privileges and the normative standards for the performances of mandatory reporters – those specifically designated “responsible employees,” which includes graduate, teaching, and research assistants supervising or teaching possible victims. I further rely on critical communication pedagogy as a means of analyzing USF’s practices and calling for an altered pedagogy that better accounts for the subjectivity of individuals not previously recognized by/through current institutional practices. While USF’s mandatory reporting policy is merely one institutional mandate, the practices expressed and outlined in this research are indicative or the practices of institutions more broadly. Understanding those practices is essential to recognizing the ways institutional and individual actors relate and interact.
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Книги з теми "Non-Mandatory"

1

Veltri, Stefania. Mandatory Non-financial Risk-Related Disclosure. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3.

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Housing, Ontario Ministry of, ed. Mandatory technical standards for non-profit housing. [Toronto]: Ontario Ministry of Housing, 1994.

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3

ha-petuḥah, Universiṭah, ред. Sherut ḥovah o ḥovah le-sharet?: Tarḥishim shel sherut ezraḥi ḥovah be-Yiśraʼel = Mandatory service or the duty to serve? : scenario analysis of mandatory civil service in Israel. Raʻananah: ha-Universiṭah ha-petuḥah, 2015.

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4

Fei qiang zhi xing zheng xing wei zhi du hua yan jiu: Xun qiu zheng fu rou xing zhi fa de zhi du gui yue = Study on Institutionalization of Non-mandatory Administrative Actions : Seeking Institutional Regulation on Governmental Soft Execution of Law. Beijing: Zhongguo zheng fa da xue chu ban she, 2012.

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Beloshistaya, Anna. Mathematics in primary school: teaching methods. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1070170.

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The textbook contains methodological information and recommendations for the course of mathematics, which is studied in elementary school. All types of tasks, computational techniques and computational actions, typical and non-typical tasks, and techniques for working with them are given. The content of the textbook is focused on the mandatory minimum of primary education, current programs and current textbooks. The article presents universal methodological information related to any of the modern systems of teaching mathematics in primary classes. Meets the requirements of the federal state standards of secondary vocational education of the latest generation. It is addressed to students of institutions of secondary vocational education in the specialty "Teaching in primary classes".
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Working with involuntary clients: A guide to practice. London: Sage, 1999.

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7

Duits, Hans. Added Value of Auditing in a Non-Mandatory Environment. Amsterdam University Press, 2012.

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8

Duits, Hans. Added Value of Auditing in a Non-Mandatory Environment. Amsterdam University Press, 2012.

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Duits, Hans. Added Value of Auditing in a Non-Mandatory Environment. Amsterdam University Press, 2012.

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Veltri, Stefania. Mandatory Non-Financial Risk-Related Disclosure: Measurement Problems and Usefulness for Investors. Springer International Publishing AG, 2021.

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Частини книг з теми "Non-Mandatory"

1

Veltri, Stefania. "The Value Relevance of Non-financial Risk." In Mandatory Non-financial Risk-Related Disclosure, 133–52. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_8.

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Veltri, Stefania. "The Mediating Role of Non-financial Risk." In Mandatory Non-financial Risk-Related Disclosure, 153–67. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_9.

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Veltri, Stefania. "A Brief Overview of the Book." In Mandatory Non-financial Risk-Related Disclosure, 3–10. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_1.

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Veltri, Stefania. "Risk-Related Disclosure." In Mandatory Non-financial Risk-Related Disclosure, 11–30. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_2.

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5

Veltri, Stefania. "The Mandatory Non-financial Disclosure in the European Union." In Mandatory Non-financial Risk-Related Disclosure, 31–55. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_3.

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6

Veltri, Stefania. "Measuring the Quality of Non-financial Risk-Related Disclosure." In Mandatory Non-financial Risk-Related Disclosure, 57–86. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_4.

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7

Veltri, Stefania. "The Relationship Between Financial and Non-financial Risk." In Mandatory Non-financial Risk-Related Disclosure, 89–98. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_5.

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8

Veltri, Stefania. "The Value Relevance Analysis." In Mandatory Non-financial Risk-Related Disclosure, 99–114. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_6.

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9

Veltri, Stefania. "The Value Relevance of Financial Risk." In Mandatory Non-financial Risk-Related Disclosure, 115–31. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3_7.

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10

Fortuna, Fabio, Silvia Testarmata, Silvia Sergiacomi, and Mirella Ciaburri. "Mandatory Disclosure of Non-financial Information: A Structured Literature Review." In CSR, Sustainability, Ethics & Governance, 95–128. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41142-8_6.

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Тези доповідей конференцій з теми "Non-Mandatory"

1

Anggraini, Renni, Sugiarto Sugiarto, and Heru Pramanda. "Factors affecting trip generation of motorcyclist for the purpose of non-mandatory activities." In PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON CONSTRUCTION AND BUILDING ENGINEERING (ICONBUILD) 2017: Smart Construction Towards Global Challenges. Author(s), 2017. http://dx.doi.org/10.1063/1.5011565.

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2

Brown, Seth W. "Leveraging mandatory and enforceable Electric Reliability Standards for non-registered rural electric utilities." In 2012 IEEE Rural Electric Power Conference (REPC). IEEE, 2012. http://dx.doi.org/10.1109/repcon.2012.6194561.

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3

Wen, Jie, Suzanne McKillop, Timothy M. Adams, and Robert Keating. "Technical Basis for Conversion of Non-Mandatory Appendix F of Section III of the ASME Boiler and Pressure Vessel Code to a Mandatory Appendix: Part I — Appendix Rewrite." In ASME 2017 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/pvp2017-65399.

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In 1974, the Level D Service Limits for Section III, Division 1, Class 1 components were published in Non-Mandatory Appendix F titled “Rules for Evaluation of Service Loading with Level D Service Limits”. Over the past 40 years, the scope of Appendix F has been expanded to be applicable to certain Class 1, Class 2 and Class 3 components and supports in Division 1 as well as in Division 3 and Division 5. With each addition, the organization and implementation of the rules in Appendix F became more cumbersome for the user and consistency between the Appendix and the Code Books1 was not maintained. At the same time, the use of these rules has evolved to the point where the non-Mandatory Appendix is essential the default for Level D Service Limits. Starting in the 2017 Code edition, the component design rules will reference Mandatory Appendix XXVII when Design by Analysis is used to determine Level D Service Limits. This paper describes the methodology utilized to convert Non-Mandatory Appendix F to Mandatory Appendix XXVII which includes the history of the Level D Rules in the ASME Code, the philosophy taken to convert Non-Mandatory Appendix F to Mandatory Appendix XXVII, and an overview of the new Appendix XXVII. The approaches to ensure identical safety margins are maintained and the basis for adding or clarifying three allowable stress limits are also included.
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4

Sing, Tang Sing, Phuah Yin Mei, and Radha Krishnan Nair. "Implementation of Mandatory Auditor Rotation On Audit Quality Among Non-Listed Companies In Malaysia." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377829.

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5

Mauritz, GJ, JT Marcus, A. Boonstra, PE Postmus, N. Westerhof, and A. Vonk-Noordegraaf. "Non-Invasive Stroke Volume Assessment in Patients with Pulmonary Arterial Hypertension: Left-Sided Data Mandatory." In American Thoracic Society 2009 International Conference, May 15-20, 2009 • San Diego, California. American Thoracic Society, 2009. http://dx.doi.org/10.1164/ajrccm-conference.2009.179.1_meetingabstracts.a3316.

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6

Peters, Daniel T., and Matthew Bernosky. "Limitations of ASME Section VIII Division 3 Pressure Vessels Designed to Non-Mandatory Appendix J." In ASME 2007 Pressure Vessels and Piping Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/pvp2007-26241.

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ASME Section VIII Division 3 2006 Addenda [2] has adopted Non-Mandatory Appendix J “Stress Concentration Factors for Cross-Bores in Closed-End Cylinders and Square Blocks”. There were a number of concerns relative to the proposal that required further research. These included a reduction in margin against collapse in some designs, a possible effect in the cyclic life of the vessels due to the plasticity at the intersection of the cross-bore, and the possible increased strain due to both the cross-bore and the potential blend radii. This paper is an attempt to analyze these effects and make recommendation with regard to possibly limiting the range of concentration factors that should be included in the Code.
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7

McKillop, Suzanne, Jie Wen, Robert Keating, and Timothy M. Adams. "Technical Basis for Conversion of Non-Mandatory Appendix F of Section III of the ASME Boiler and Pressure Vessel Code to a Mandatory Appendix: Part II — Associated Code Book Updates." In ASME 2017 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/pvp2017-65400.

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In 1974, the Level D Service Limits for Section III, Division 1, Class 1 components were published in Non-Mandatory Appendix F titled “Rules for Evaluation of Service Loading with Level D Service Limits”. Over the past 40 years, the scope of the Appendix F has been expanded to be applicable to certain Class 1, Class 2 and Class 3 components and supports in Division 1 as well as in Division 3 and Division 5. With each addition, the organization and implementation of the rules in Appendix F became more cumbersome for the user and consistency between the Appendix and the Code Books1 was not maintained. At the same time, the use of these rules has evolved to the point where the non-Mandatory Appendix is essential the default for Level D Service Limits. Starting in the 2017 Code edition, the component design rules will reference Mandatory Appendix XXVII when Design by Analysis is used to determine Level D Service Limits. In particular, the component design rules, or rules specific to design of components and not Design by Analysis, were removed from Appendix XXVII and placed in the appropriate Code Book. This approach resulted in noteworthy updates to the support rules in Subsection NF, the core support rules in Subsection NG, the valve rules in NB-3500, and the piping rules in NB/NC/ND-3600. The detailed approach used to incorporate the component design rules into each Code Book are presented in this paper.
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8

Ribeiro Filho, Raimundo, Armando Soares, and Paula Catarino. "USING GEOGEBRA'S TEACHING STRATEGY IN A SECONDARY TECHNICAL SCHOOL: A CASE STUDY WITH REMOTE NON-MANDATORY CLASSES." In 13th International Conference on Education and New Learning Technologies. IATED, 2021. http://dx.doi.org/10.21125/edulearn.2021.0770.

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9

Vetter, Lorenz G., Timothy M. Adams, and Sze Shen Fong. "Technical Overview and Basis of the Design Section of the NM.1 Standard." In ASME 2020 Power Conference collocated with the 2020 International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/power2020-16165.

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Abstract In the spring of 2019, the ASME published the first edition of the NM.1, NM.2, and NM.3 standards. These standards are for the design of non-metallic pressure piping systems. The focus is thermoplastics (NM.1), glass-fiber reinforced thermoset resins (NM.2), and material data (NM.3). These standards were developed by the Non-Metallic Pressure Piping Standards Committee, reporting to the ASME Board on Pressure Technology. This paper provides an overview and the technical basis of the design sections of the NM.1 Standard. The focus is the basis design requirements for HDPE, PVC, CPVC, PP, and ABS resins. Also discussed are the mandatory and non-mandatory Appendices applicable to the NM.1 design section.
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Vetter, Lorenz G., Timothy M. Adams, and Sze Shen Fong. "Technical Overview and Basis of the Design Sections of the NM.1 Standard." In ASME 2022 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/pvp2022-86021.

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Abstract In the spring of 2019, the ASME published the first edition (2018 edition) of the NM.1, NM.2, and NM.3 standards. These standards are for the design of non-metallic pressure piping systems. The focus is thermoplastics (NM.1), glass-fiber reinforced thermoset resins (NM.2), and material data (NM.3). These standards were developed by the Non-Metallic Pressure Piping Standards Committee, reporting to the ASME Board on Pressure Technology. This paper provides an overview and the technical basis of the design sections of the NM.1 Standard. The focus is the basis design requirements for HDPE, PVC, CPVC, and ABS resins. Also discussed are the mandatory and non-mandatory Appendices applicable to the NM.1 design section.
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Звіти організацій з теми "Non-Mandatory"

1

Mulaku, Mercy N. Do non-clinical interventions reduce unnecessary caesarean section rates? SUPPORT, 2016. http://dx.doi.org/10.30846/1612112.

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There has been an increase in caesarean section rates globally. As much as caesarean sections might be life saving, some are unnecessary, they predispose the mother to potential harms, such as haemorrhage, and they have high costs. Non clinical interventions may reduce unnecessary caesarean section. This includes interventions such as providing education to health pro-fessionals and mothers, mandatory second opinions, financial in-terventions, and other guideline implementation strategies.
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Davoudi Kakhki, Fatemeh, and Maria Chierichetti. Exploring the Relationship Between Mandatory Helmet Use Regulations and Adult Cyclists’ Behavior in California Using Hybrid Machine Learning Models. Mineta Transportation Institute, October 2021. http://dx.doi.org/10.31979/mti.2021.2024.

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In California, bike fatalities increased by 8.1% from 2015 to 2016. Even though the benefits of wearing helmets in protecting cyclists against trauma in cycling crash has been determined, the use of helmets is still limited, and there is opposition against mandatory helmet use, particularly for adults. Therefore, exploring perceptions of adult cyclists regarding mandatory helmet use is a key element in understanding cyclists’ behavior, and determining the impact of mandatory helmet use on their cycling rate. The goal of this research is to identify sociodemographic characteristics and cycling behaviors that are associated with the use and non-use of bicycle helmets among adults, and to assess if the enforcement of a bicycle helmet law will result in a change in cycling rates. This research develops hybrid machine learning models to pinpoint the driving factors that explain adult cyclists’ behavior regarding helmet use laws.
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Castro, Rubén, Leonardo González, Ignacio Schiappacasse, and Juan Tapia. The Impact of Covid-19 on Pensions due to Early Withdrawals of Pension Savings. Inter-American Development Bank, November 2022. http://dx.doi.org/10.18235/0004517.

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The Chilean pension system was hit hard during 2020-2021 by the withdrawal of 25 per cent of the individual pensions funds accumulated by 2019, an amount equivalent to 20 per cent of Chiles GDP. We estimate here the impact of those withdrawals on new pension allowances, using a combination of official data sets and the IDB model for the actuarial projection of pensions, including its heterogeneity matrix, to simulate the distribution of pension impacts. The withdrawal impact decreases in new retirees of future years until disappearing around the year 2065. We estimate respective impacts of about 31 percent and 37 percent for males and females new self-financed pensions around the year 2022, which goes to about 56 percent among the third of the affiliates with the lowest savings. However, we found that the recent increase in non-contributory pensions more than counteracted this impact for roughly 90 percent of 2022 new retirees. Regarding labor markets shocks, we found only a moderate role for them in the long-term evolution of the pension system, as we also found to be the case of seven Caribbean countries (Cuba, Haiti, Dominican Republic, Jamaica, Trinidad and Tobago, Bahamas and Barbados). As an overall conclusion, we recommend studying contribution rates, because low-salary workers attain a substantial replacement rate with just the non-contributory pension, which casts doubt on whether a mandatory contribution is appropriate for them.
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Boniface, Gideon, and Christopher Magomba. A Multi-Phase Assessment of the Effects of COVID-19 on Food Systems and Rural Livelihoods in Tanzania. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/apra.2021.038.

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Since the outbreak of COVID-19 at the end of 2019, the pandemic has brought both social and economic impacts to global communities, although to varying degrees. Since the onset of the pandemic, different regions have responded in various ways by taking different measures to fight the pandemic and its effects. In Tanzania, the first case was recorded on 16 March 2020 and, to contain the spread of the virus, on 17 March 2020, the Prime Minister announced measures including the closure of all education institutions, the suspension of public gatherings and international passenger flights, and mandatory quarantine for individuals entering Tanzania. However, in June 2020, the government announced the easing of the restrictions after observing a significant decrease in the COVID-19 infection rate and, despite a subsequent ‘second wave’ of the virus, the government declined to re-institute movement restrictions. This decision led to the implementation of non-tariff trade barriers which were imposed on cargo carrying grain and other exports to neighbouring countries, especially Kenya. The situation became so bad that diplomatic intervention had to be sought. In order to understand the resulting socio-economic impacts of the COVID-19 crisis in Tanzania, data were collected in three waves during mid-July2020, October 2020 and February 2021. This paper presents a synthesis of the results of these three survey rounds.
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Technology and Tax: Adoption and Impacts of E-services in Rwanda. Institute of Development Studies, January 2023. http://dx.doi.org/10.19088/ictd.2023.001.

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Many low-income countries are increasingly digitising various tax services, usually motivated by efforts to increase efficiency and transparency and reduce the burden of compliance for taxpayers. However, where awareness and adoption are suboptimal, tax e services may produce only partial benefits. In this paper, we examine the adoption of tax e-services in Rwanda, a low-income country which has invested significant resources in digitalising government service delivery and made tax e-services mandatory from 2015. Using a combination of panel survey and tax administrative data, we study the drivers and impacts of e-services awareness and adoption. We find evidence that, before the pandemic, female and less educated taxpayers, with less sophisticated businesses, were left behind in technology adoption, even where e-services were the only option for taxpayers. Exploiting the outbreak of COVID-19 during our data collection, we also study shifts precipitated by a shock that normalised digital transactions. Take-up of e-services is remarkable two years after the pandemic, but still not universal. For those not using the e services the same challenges in access persist – indicating the potential for more targeted policy interventions. Interestingly, technology adoption is not strongly related with filing behaviour, and we study the reasons why non-filers report using the tools and, on the contrary, why active filers report they do not. Also, we do not find any significant impact of e-services adoption on perceived fairness of the tax system and overall willingness to pay, which we hypothesised benefit from e-services. Finally, using evidence from qualitative interviews, we highlight practical challenges in using e-services, such as connectivity problems and slow systems, which undermine the potential benefits.
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Також вас можуть зацікавити розширені добірки на тему "Non-Mandatory" для конкретних типів джерел:
Статті в журналах Дисертації Книги
Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!

До бібліографії