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Статті в журналах з теми "Non-Mandatory"

Автор: Grafiati

Опубліковано: 11 березня 2023

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1

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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6

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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7

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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8

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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11

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

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12

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

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13

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

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14

Singh, Harmandeep. "Drivers of Mandatory and Non-Mandatory Internet Corporate Reporting in Public and Private Sector Indian Companies." Prabandhan: Indian Journal of Management 15, no. 12 (December 1, 2022): 39. http://dx.doi.org/10.17010/pijom/2022/v15i12/172600.

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15

Sutha, Jayaranjani, Pavithra Kailasapathy, and J. A. S. K. Jayakody. "Integrated Theoretical Model for Employees’ Intention to Participate in Non-Mandatory Trainings." International Journal of Business and Management 11, no. 11 (October 26, 2016): 139. http://dx.doi.org/10.5539/ijbm.v11n11p139.

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<p>The significance of non-mandatory training is presently being acknowledged across the globe and currently its importance has been raised to a level near to that of compulsory training. However, research evidence indicates that if the training is non-mandatory, employees are generally reluctant to participate in training programs. Yet, a study of the current literature suggests there is no appropriate theoretical framework to predict and explain the motivational and inhibitory factors underlying employee participation in non-mandatory training. This paper addresses this lacuna, drawing from the Adult Learning theory, the Expectancy theory and the Perceived Organizational Support (POS) theory; it argues that the perception of a supportive environment in the organization, the fostering of employees’ dispositional characteristics, job involvement and career motivation, working together enhance employees’ intention to participate in the non-mandatory training programs. Building on this argument further, it is proposed that when the perceived benefit of training is stronger, its effect on employee dispositional characteristics, job involvement and career motivation pertaining to participation in non-mandatory training becomes stronger. Being one of the early attempts at theorizing on employees’ intention to participate in non-mandatory training, this paper hopes to provide an appropriate theoretical foundation for the empirical work in this field, while providing an insight for managers involved in non-mandatory training of employees. </p>

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16

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

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17

Hikmi, Akbar, Renni Anggraini, and Sugiarto Sugiarto. "MODEL BANGKITAN PERGERAKAN PENDUDUK DI KABUPATEN ACEH BARAT DAYA BERDASARKAN STRUKTUR RUMAH TANGGA DAN PENDAPATAN KELUARGA." Jurnal Arsip Rekayasa Sipil dan Perencanaan 1, no. 1 (April 2, 2018): 1–9. http://dx.doi.org/10.24815/jarsp.v1i1.10199.

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The district of Aceh Barat Daya has 9 sub-districts, of which there are 3 sub-districts with the highest population, Susoh, Blangpidie and Kuala Batee. Increasing population in the sub-district, resulting in an increase in the number of transport movements that will affect road capacity. It is therefore necessary to model a revival of the movement in the sub-district, living in the area on the basis of its activity. Movement activity has 2 categories, namely mandatory and non-mandatory activities. Mandatory activity is the work and school activities undertaken by individuals, while non-mandatory activities are activities such as daily shopping, shopping that is not done daily, carrying and delivering children or other people, as well as other activities such as recreation, social visits, and other entertainment activities. This study aims to find out the pattern of the rise of household travel, based on the structure and income of the family in terms of mandatory and non-mandatory activities in Blangpidie, Susoh and Kuala Batee sub-districts. The results showed that in mandatory activity there was only 1 best model, that is in movement of family structure 2 children (Y2.a = -0,427 + 0,296X2 + 0,341X7). In this case the factors that influence the rise of movement of family structure on mandatory activity is the age factor and the number of motorcycle in the family. In non-mandatory activity there are 2 best model, that is in movement of family structure 2 child (Y2.b = -1,128 + 0,972X2 + 1,651X3) and movement of family income 3 million (Y4.b = -1,475 + 0,940X2 + 2,553 X3). In this case the factors that influence the rise of movements of family structure and income in non-mandatory activities is the factor of age and level of education.

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18

Bertoncello, Chiara, Annamaria Nicolli, Stefano Maso, Marco Fonzo, Mariaangiola Crivellaro, Paola Mason, and Andrea Trevisan. "Uptake of Non-Mandatory Vaccinations in Future Physicians in Italy." Vaccines 9, no. 9 (September 17, 2021): 1035. http://dx.doi.org/10.3390/vaccines9091035.

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In 2017 in Italy, a number of vaccinations became mandatory or started to be recommended and offered free of charge. In this study, we aimed at assessing the coverage rates for those vaccinations in the pre-mandatory era among students at the School of Medicine of Padua University studying the degree course in medicine and surgery (future physicians) on the basis of the vaccination certificates presented during health surveillance. The vaccinations considered were those against pertussis, rubella, mumps, measles, varicella, Haemophilus influenzae type b (which became mandatory in 2017), pneumococcus, meningococcus C and meningococcus B (only suggested and offered for free since 2017). The study enrolled 4706 students of medicine and surgery. High vaccine uptake was observed, especially in younger students (born after 1990), with vaccines against pertussis, rubella, mumps and measles. Good completion for Haemophilus influenzae type b and meningococcus C was also observed. Very low coverage rates (all under 10%) for vaccination against varicella, pneumococcus and meningococcus B were observed. In conclusion, uptake for some non-mandatory vaccines was below the recommended threshold, although younger generations showed a higher uptake, possibly as a results of policy implemented at the national level. Our findings support the idea to consider health surveillance visits also as an additional opportunity to overcome confidence and convenience barriers and offer vaccine administration.

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19

Arcot, Sridhar, and Valentina Bruno. "Corporate Governance and Ownership: Evidence from a Non-Mandatory Regulation." Journal of Law, Finance, and Accounting 3, no. 1 (May 31, 2018): 59–84. http://dx.doi.org/10.1561/108.00000023.

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20

Hoffmann, Esther, Christian Dietsche, and Christine Hobelsberger. "Between mandatory and voluntary: non-financial reporting by German companies." NachhaltigkeitsManagementForum | Sustainability Management Forum 26, no. 1-4 (November 14, 2018): 47–63. http://dx.doi.org/10.1007/s00550-018-0479-6.

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21

Droulers, Olivier, and Jennifer Amar. "The legibility of food package information in France: an equal challenge for young and elderly consumers?" Public Health Nutrition 19, no. 6 (July 13, 2015): 1059–66. http://dx.doi.org/10.1017/s1368980015002141.

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AbstractObjectiveThe present study investigated whether food package information is legible in a real purchase context; more specifically, it examined the level of legibility of non-mandatory, mandatory and nutritional information as well as the influence of age on legibility. This is an important issue, especially for older consumers who are usually advised to pay attention to their diet.DesignAn in-store study was conducted in a French hypermarket. Descriptive statistics were used to measure the overall level of legibility and then ANOVA tests were carried out to examine the influence of age on the legibility of information. Complementary results included the influence of level of education.SettingParticipants were asked to read information on four food packages when they were food shopping.SubjectsThe sample included 196 consumers aged 18–82 years.ResultsAn asymmetry was observed between the extremely high level of legibility of non-mandatory information and the low level of legibility of mandatory and nutritional information provided on food packages. Elderly respondents performed significantly worse than their younger counterparts. An interaction effect was found between age and level of education on the legibility of mandatory information.ConclusionsLegibility of mandatory information is clearly unsatisfactory. There appears to be a hierarchy between significant, but non-mandatory, company information and important mandatory and nutritional information. The first type of information is promoted on food packages whereas the last two are all but concealed to older and less educated consumers.

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22

Noviyanti, Liana, and Mulati Mulati. "PENERAPAN WASIAT WAJIBAH TERHADAP NON MUSLIM DITINJAU DARI KOMPILASI HUKUM ISLAM (KHI) STUDI KASUS PUTUSAN MAHKAMAH AGUNG NO. 331/K/AG/2018/MA." Jurnal Hukum Adigama 2, no. 2 (December 27, 2019): 267. http://dx.doi.org/10.24912/adigama.v2i2.6533.

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Islamic law has stated that every person of different religion cannot inherit each other, both Muslims inherit for non-Muslims and from non-Muslims inherit for Muslims, but in practice, Judges at the Supreme Court level implement mandatory wills, this is required which has been decided in the Supreme Court Decision Number. 331 / K / AG / 2018 / MA. This study aims to examine how to implement the mandatory non-Muslim wills in the Supreme Court ruling Number. 331 / K / AG / 2018 / MA based on the provisions of the Compilation of Islamic Law (KHI), and what the Supreme Court Judges consider in implementing mandatory testaments against non-Muslims in the Supreme Court Decision Number. 331 / K / AG / 2018 / MA. This research is a normative legal research with the nature of qualitative research with the type of library research. Based on the studies that have been carried out, the Decision of the Supreme Court Number. 331 / K / AG / 2018 / MA does not include legal considerations in force in Indonesia concerning inheritance provisions and concerning the granting of an approved mandatory will set out in the Compilation of Islamic Law (KHI). The application of mandatory wills in the Supreme Court Decision is contrary to the provisions of Islamic Law and the provisions of the Compilation of Islamic Law (KHI). Article 209 paragraphs (1) and (2) concerning mandatory wills.

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23

Vitale, Gianluca, Sebastiano Cupertino, and Angelo Riccaboni. "The effects of mandatory non-financial reporting on financial performance. A multidimensional investigation on global agri-food companies." British Food Journal 125, no. 13 (January 31, 2023): 99–124. http://dx.doi.org/10.1108/bfj-06-2022-0545.

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PurposeFocusing on the Agri-Food and Beverage sector, the paper investigates the direct effect of worldwide mandatory non-financial disclosure on several financial dimensions as well as its moderating effects on the relationship between sustainability and financial performance.Design/methodology/approachThe authors performed fixed-effect regressions on a sample of 180 global listed companies, considering a period of eight years. The authors also tested the moderating effects of non-financial disclosure regulation on the relationship between sustainability and financial performance.Findings The authors found a positive direct impact of mandatory non-financial disclosure on Operating Return on Asset, Return on Equity and Return on Sales. The analysis also highlighted the negative moderating effects of non-financial reporting regulation on the relationship between sustainability issues and financial performance. As for the Cost of Debt, the authors found mixed results.Research limitations/implicationsThis study considers a short-term perspective focusing on a limited sample composed of companies playing a key role in the global agri-food system.Practical implicationsThe paper identifies which financial performance dimensions are positively or negatively affected by mandatory non-financial disclosure. Accordingly, managers can rearrange corporate activities to deal with further reporting normative requirements concurrently preserving financial performances and fostering corporate sustainability.Social implicationsThis study recommends fostering mandatory non-financial disclosure to increase corporate transparency fostering the sustainability transition of the Agri-Food and Beverage industry.Originality/valueThe paper highlights global mandatory non-financial disclosure effects on financial performance considering a sector that is cross-cutting impactful on plural sustainability issues.

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24

Sunardi, Sunardi. "PENGARUH JUMLAH ANGGOTA LEGISLATIF TERHADAP KINERJA NON KEUANGAN, DIMEDIASI MANDATORY SPENDING." Jurnal Akuntansi Trisakti 7, no. 2 (September 30, 2020): 321. http://dx.doi.org/10.25105/jat.v7i2.7599.

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

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25

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

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Mackey, Cameron S., Quincy Johnson, J. Jay Dawes, and Jason M. DeFreitas. "Physical Performance Among Air Force ROTC Cadets Following Non-Mandatory Training." Aerospace Medicine and Human Performance 91, no. 10 (October 1, 2020): 818–23. http://dx.doi.org/10.3357/amhp.5622.2020.

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INTRODUCTION: Due to the standard collegiate academic calendar (two semesters), U.S. Air Force Reserve Officers Training Corps (ROTC) cadets have an approximate 3-mo break over the summer in which physical training (PT) is neither regulated nor required. The purpose of this investigation was to determine if significant changes in cadet physical fitness assessment (PFA) scores occur after a 3-mo summer break when training is not mandatory.METHODS: Male (N 28) and female (N 10) cadets performed the PFA in April and August. Cadets were split into two groups depending on if they participated in field training over the summer [FT; N 12 (men 6, women 6)] or did not [NFT; N 26 (men 22, women 4)] to determine if engaging in field training had any effect on performance.RESULTS: Cadets performed significantly better on run time (7%), pushups (7.6%), sit-ups (5.8%), and overall composite score (3.6%) before summer break compared to after. Significant time group interactions were observed for abdominal circumference and run time. Abdominal circumference paired samples t-tests indicated that while the FT group did not differ between the spring and fall time points, the NFT did. There was a main effect for time in which cadets had a significantly larger abdominal circumference in the spring compared to the fall semester.CONCLUSION: Nonmandatory physical training over summer break may significantly decrease a cadets performance on the PFA. Additionally, it appears that even the inclusion of field training for some cadets was not enough to prevent the detraining that took place over summer break.Mackey CS, Johnson Q, Dawes JJ, DeFreitas JM. Physical performance among Air Force ROTC cadets following non-mandatory training. Aerosp Med Hum Perform. 2020; 91(10):818823.

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27

Griffiths, Tamara. "A mandatory register is absolutely necessary for non-surgical cosmetic interventions." Journal of Aesthetic Nursing 4, no. 6 (July 2, 2015): 286–87. http://dx.doi.org/10.12968/joan.2015.4.6.286.

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28

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

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29

Mazzotta, Romilda, Giovanni Bronzetti, and Stefania Veltri. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies." Corporate Social Responsibility and Environmental Management 27, no. 4 (March 19, 2020): 1900–1913. http://dx.doi.org/10.1002/csr.1935.

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30

Tweehuysen, Lieke, Victor J. B. Huiskes, Bart J. F. van den Bemt, Johanna E. Vriezekolk, Steven Teerenstra, Frank H. J. van den Hoogen, Cornelia H. van den Ende, and Alfons A. den Broeder. "Open-Label, Non-Mandatory Transitioning From Originator Etanercept to Biosimilar SB4." Arthritis & Rheumatology 70, no. 9 (August 6, 2018): 1408–18. http://dx.doi.org/10.1002/art.40516.

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

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Abstract:In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community. We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Our comparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,” and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct.

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Hiber, Dragor. "Prinudni propisi u novijoj domaćoj sudskoj i ugovornoj praksi." Anali Pravnog fakulteta u Beogradu 70, no. 5 (December 29, 2022): 487–514. http://dx.doi.org/10.51204/anali_pfbu_22mk16a.

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Freedom of contract and non-mandatory statutory rules are characteristics of the law on contracts. Mandatory provisions are exceptional and their violation leads to the invalidity of contract and other consequences. Freedom of contract assumes that the rules are non-mandatory, while the exception is to be determined. In a number of cases jurisprudence wavered, and the courts tend to defend their position that a rule is mandatory by invoking the unacceptable position that the statute has not explicitly allowed different contracting. By contrast, Anglo-Saxon legal institutions representations and warranties and put option are often incorporated in international agreements in which Serbia’s law is accepted as applicable, especially in agreements on the sale of shares in limited liability companies. In such cases the jurisprudence is not always willing to recognise and apply mandatory provisions of Serbia’s law. In the paper the examples of such practice are subject to a critical analysis.

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Veltman, Jennifer, Philip Papayanis, and Alex Dubov. "379. Abstract For Comparison of Mandatory vs Non-Mandatory Compliance Rates For SARS-CoV-2 Testing in Grades K-12." Open Forum Infectious Diseases 8, Supplement_1 (November 1, 2021): S291. http://dx.doi.org/10.1093/ofid/ofab466.580.

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Abstract Background Rapid testing to identify asymptomatically infected students with SARS-CoV-2 in elementary schools has been suggested as a possible method to reduce risk for in person instruction. As of August 3, 2020 (updated on January 25, 2021), California schools who obtained a waiver to conduct in-person instruction are not required to have mandatory testing for asymptomatic students, except for high contact sports which are required to undergo weekly testing. We explored the uptake of voluntary vs mandatory testing in a private waivered school. Methods Between the dates January 25, 2021 to April 16, 2021, the K-12 school superintendent sent an email to all parents outlining the voluntary testing program with a link to the on-line sign up and consent form. All students were offered weekly self-collected anterior nares BinaxNOW Rapid Antigen Test. Signed parental consent was required and tests were performed at the school. Students participating in contact sports were required to undergo testing the week a varsity game was played as a condition of participation. Data was gathered from the school administration and de-identified. Results K-5 Lower school had a school population of 448 students. Testing was offered on 8 weeks during the period of 2/15-2/19 to 4/5-4/9. 2 students (0.45%) receive screening on the week of 3/22-3/26. The other seven weeks when screening was offered 0 students received screening. 6-12 Upper school had a school population of 360 enrolled students. Testing was offered 3/8-3/12 and 3/15-3/19. The upper school had 22 students (6.11%) receive testing on the week of 3/8-3/12 and 21 students (5.83%) on the week of 3/15-3/19. Contact sports teams had 67 students on their roster. Weekly testing was offered from 3/22-3/26 to 4/12-4/16. Contact sports teams had 10 students (14.93%) receive testing on the week of 3/22-3/26, 33 students (52.24%) on the week of 4/5-4/9, and 32 students (49.25%) on the week of 4/12-4/16. Figure 1. Percent of students from each campus and sports team screened per week offered. Conclusion Voluntary SARS-CoV-2 screening was not a feasible approach for detection of asymptomatically infected individuals due to low uptake, however in the same school, mandatory testing had high uptake and would be a feasible strategy. Disclosures All Authors: No reported disclosures

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Andrades Peña, Javier, and Manuel Larrán Jorge. "Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables." Meditari Accountancy Research 27, no. 4 (August 5, 2019): 534–55. http://dx.doi.org/10.1108/medar-05-2018-0343.

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Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures. Design/methodology/approach To accomplish this task, three data sources were used. To study the extent of non-financial information disclosed and the influence exerted by some variables of such disclosures, the authors performed a content analysis of website disclosures of all Spanish SOEs identified by the General Intervention Board of the State Administration. Likewise, reports published by such companies on their web pages were also examined. To investigate the barriers to the disclosure of non-financial information by Spanish SOEs, the data were collected through interviews with key personnel. Findings Results showed that the disclosure of mandatory non-financial information by Spanish SOEs is lagging behind when compared to private companies. The key personnel revealed different reasons for the low level of disclosures such as the lack of an accountability awareness in Spain. The institutional size was the variable that most significantly affects the disclosure of mandatory non-financial information by Spanish SOEs. Originality/value The main contribution of this research was to examine the influence of some variables on the amount of mandatory non-financial information disclosed by Spanish SOEs. Previous studies have been focused on exploring the level of non-financial information disclosed voluntarily by these companies.

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

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The first COVID-19 case in the Republic of Serbia was registered on 6th March 2020. The World Health Organization declared the COVID-19 pandemic five days later. In the circumstances of the ongoing pandemic, the Republic of Serbia clearly faced, and is still facing, serious challenges. Once the infection began spreading, the state introduced various economic, legal, and medical measures to lessen the negative effects of the pandemic, constantly modifying them to adjust the rigidity of state response to the intensity of different waves of infection. Both individual and overall effects produced by the adopted measures are a highly interesting study topic. Yet, the available measures which were not introduced seem to be as interesting to research. This particularly refers to mandatory vaccination. In that con-text, two questions arise: what is the rationale for the authorities' decision not to introduce mandatory vaccination, and what it actually means from legal perspective. This paper focuses on the later question. Specifically, the paper aims to provide a possible interpretation of the recommended (non-mandatory) COVID-19 vaccination, and discuss the roles of participants and possible civil liability. In this pursuit, the author relies on the normative method and different analytical techniques, with due respect for theoretical achievements in medical law.

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Carcello, Joseph V., and Albert L. Nagy. "Audit Firm Tenure and Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 55–69. http://dx.doi.org/10.2308/aud.2004.23.2.55.

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The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting from 1990 through 2001 with both a matched set of non-fraud firms and with the available population of non-fraud firms, we find that fraudulent financial reporting is more likely to occur in the first three years of the auditor-client relationship. We fail to find any evidence that fraudulent financial reporting is more likely given long auditor tenure. Our results are consistent with the argument that mandatory audit firm rotation could have adverse effects on audit quality.

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Habersack, Mathias. "Non-frustration Rule and Mandatory Bid Rule – Cornerstones of European Takeover Law?" European Company and Financial Law Review 15, no. 1 (June 13, 2018): 1–40. http://dx.doi.org/10.1515/ecfr-2018-0001.

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With the non-frustration rule and the mandatory bid rule, the Takeover Bid Directive contains two principles which have strongly influenced British takeover law for approximately 50 years. However, the changes of the economic and legal framework of the market for corporate control which have occurred since the adoption of the Directive call into question the legitimacy of both principles. Although the non-frustration rule is capable of disciplining board members, it generates misguided incentives and is, at the most, suitable as a disciplining tool of last resort. The dominant idea of relying on increasing shareholder activism and of trusting the shareholders to discipline the board (also in a company with dispersed ownership) is compelling in principle; however, as active shareholders often seek the short-term maximisation of returns, misguided incentives cannot be avoided in this context either. In view of these findings, the article explores the ways of structuring NFR optionality. It submits that only the shareholders should be given the possibility to opt out of the strict NFR – which would continue to serve as the default rule and that such an opt out should only be possible for a limited period of time. With respect to the mandatory bid rule, its justification is becoming increasingly difficult since the exploitation of the offeree company by the controlling shareholder is more or less excluded by obligations to disclose information, by shareholder activism and by the reform of the Shareholder Rights Directive. In view of the foregoing, this paper argues for reform of the Directive’s mandatory bid rule making it a mere default rule.

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Gupta, Ambrish. "Compliance with Non-Mandatory (Voluntary) Norms of Corporate Governance: Evidence from India." Indian Journal of Finance 9, no. 3 (March 1, 2015): 7. http://dx.doi.org/10.17010//2015/v9i3/71511.

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Gupta, Ambrish. "Compliance with Non-Mandatory (Voluntary) Norms of Corporate Governance: Evidence from India." Indian Journal of Finance 9, no. 3 (March 1, 2015): 7. http://dx.doi.org/10.17010/ijf/2015/v9i3/71511.

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Bain, Carmen, and Tamera Dandachi. "Governing GMOs: The (Counter) Movement for Mandatory and Voluntary Non-GMO Labels." Sustainability 6, no. 12 (December 18, 2014): 9456–76. http://dx.doi.org/10.3390/su6129456.

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John, Vivien. "A search for learning transfer: does non-mandatory training make a difference?" British Journal of Healthcare Assistants 9, no. 1 (January 2, 2015): 41–47. http://dx.doi.org/10.12968/bjha.2015.9.1.41.

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Gravagna, Katie, Andy Becker, Robert Valeris-Chacin, Inari Mohammed, Sailee Tambe, Fareed A. Awan, Traci L. Toomey, and Nicole E. Basta. "Global assessment of national mandatory vaccination policies and consequences of non-compliance." Vaccine 38, no. 49 (November 2020): 7865–73. http://dx.doi.org/10.1016/j.vaccine.2020.09.063.

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Basu, Debasis, Kevin John Stefan, John Douglas Hunt, and Michael McCoy. "Modeling choice behavior of non-mandatory tour locations in California – An experience." Travel Behaviour and Society 12 (July 2018): 122–29. http://dx.doi.org/10.1016/j.tbs.2017.04.008.

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Jackson, Gregory, Julia Bartosch, Emma Avetisyan, Daniel Kinderman, and Jette Steen Knudsen. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison." Journal of Business Ethics 162, no. 2 (June 12, 2019): 323–42. http://dx.doi.org/10.1007/s10551-019-04200-0.

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Keswani, Aneel, Jing Yang, and Steven Young. "Do Share Buybacks Provide Price Support? Evidence From Mandatory Non-Trading Periods." Journal of Business Finance & Accounting 34, no. 5-6 (June 2007): 840–60. http://dx.doi.org/10.1111/j.1468-5957.2007.02009.x.

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Marrow, Paul Bennett. "Non-negotiable mandatory arbitration clauses: From the perspective of the drafting party." Alternatives to the High Cost of Litigation 24, no. 10 (2006): 164–67. http://dx.doi.org/10.1002/alt.20152.

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47

Balluchi, Federica, Arianna Lazzini, and Riccardo Torelli. "Credibility of environmental issues in non-financial mandatory disclosure: Measurement and determinants." Journal of Cleaner Production 288 (March 2021): 125744. http://dx.doi.org/10.1016/j.jclepro.2020.125744.

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

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Mandatory rotation of auditors or of audit firms has been the subject of extensive debate among academics, professionals, and regulators, especially since the financial crisis of the 2000s. Does rotation enhance auditors’ independence and audit quality? The research evidence on the impact of mandatory audit firm rotation on audit quality and auditor independence is inconclusive. This article offers a historical approach to understanding the implementation of mandatory rotation, based on the French case. The auditing profession in France is strongly regulated, with four main provisions designed to reinforce auditors’ independence: prohibitions on a priori and a posteriori incompatibilities, a 6-year audit tenure, a ban on non-audit services, and the use of joint audit. The rotation of auditors was merely an additional and non-compulsory tool. However, in 2014, the European Commission decided to implement the mandatory rotation of audit firms despite the opposition of the French accounting profession and regulators. Does this suggest that the French model was ineffective? It probably does not. In this specific context of France, a mandatory rotation of audit firms would seem unlikely to enhance audit quality.

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Bollas Araya, Helena María, and Laura Sierra-García. "Assurance on non-financial information in Spain." Contaduría Universidad de Antioquia, no. 79 (September 3, 2021): 13–37. http://dx.doi.org/10.17533/udea.rc.n79a01.

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By means of the Directive 2014/95/EU, the EU established new requirements regarding the disclosure of non-financial information (NFI). The Spanish Act 11/2018 expands these requirements, imposing mandatory external assurance on NFI. This is a pioneering study in Spain, since it was conducted during the first year in which external assurance is mandatory. The aim of this paper is to analyse whether Spanish listed companies fulfil this requirement and to compare assurance practices before the entry into force of the Act and afterwards. Our findings indicate that some companies still fail to adopt external assurance in spite of being mandatory. We found no significant association between the choice of type of assuror and the entry into force of the Act, but this choice depends on some corporate characteristics. On the other hand, we found that the Act implementation and the type of assuror are associated with some assurance features.

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Dagilienė, Lina, and Rūta Nedzinskienė. "An institutional theory perspective on non-financial reporting." Journal of Financial Reporting and Accounting 16, no. 4 (December 3, 2018): 490–521. http://dx.doi.org/10.1108/jfra-06-2016-0054.

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Purpose The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their effect on corporate reporting. Meanwhile, there is a lack of in-depth empirical data for identifying correlations between institutional (mandatory, normative and company-specific) factors and non-financial reporting in developing countries. Design/methodology/approach The theoretical framework of neo-institutional theory was applied to explore how the external environment affects practices of non-financial reporting in developing countries. The approach used in the paper is quantitative. Findings The research results reveal that if companies are likely to disclose voluntarily one of non-economic aspects in their reports, they are also likely to disclose more about the other non-economic issues. However, no significant correlations were detected between the disclosure of voluntary (non-economic) and mandatory (economic) aspects. Mandatory factors promote both – economic and non-economic reporting – while normative and company-specific factors promote non-economic reporting more. Practical implications The authors contribute to the foreign investors and practitioners by helping to better understand corporate non-financial reporting practices in post-communistic countries. Originality/value The research adds to the growing body of research on non-financial reporting practices with particular reference to the developing Baltic context. This study also contributes to scientific literature by exploring the impact of different institutional factors to non-financial reporting in developing countries.

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