scholarly journals Assurance on non-financial information in Spain

2021 ◽  
pp. 13-37
Author(s):  
Helena María Bollas Araya ◽  
Laura Sierra-García
Keyword(s):  
Listed Companies ◽  
Financial Information ◽  
The Other ◽  
First Year ◽  
Other Hand ◽  
The Eu

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.

Computer Viruses and Their Role in Accounting Information Systems

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Ali Shirzad ◽  
Shaban Mohammadi ◽  
Hamedesmaeili Oghaz
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Other Hand ◽  
Main Factors

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

scholarly journals The structure of the Emotions Profile Index

Psihologija ◽  
2006 ◽  
Vol 39 (3) ◽  
pp. 343-359
Author(s):  
Dragan Kurbalija
Keyword(s):  
Factor Structure ◽  
Component Analysis ◽  
The Other ◽  
First Year ◽  
First Year Students ◽  
Other Hand ◽  
Empirical Foundation

In order to evaluate the factor structure of the Emotions Profile Index (EPI) 217 first-year students accommodated in the school?s dormitory were examined. The data was analyzed with Beelzebub algorithm for comparative confirmative and exploratory component analysis. The results show that the empirical structure of EPI can be related with 4 bipolar factor structure proposed in the scoring key, although the relation is far from indubitable. The structure of hypothetical dimension Distrustful vs. Trustful has a solid empirical foundation, correlations between orthoblique and hypothetical factors of theoretical dimensions Gregarious vs. Depressed and Timid vs. Aggressive are acceptable while, on the other hand, the structure of the hypothetical dimension Controlled vs. Dyscontrolled requires revising, not only because the Adventurous trait is used to describe both of their poles but for numerous other reasons. The paper suggests a few ways of improving the characteristics of the test.

Guarding the Great Wall?—jurisprudential review of treaty interpretative tools in Chinese BIT-based arbitration cases

2020 ◽  
Author(s):  
Shen Wei
Keyword(s):  
Dispute Settlement ◽  
Active Role ◽  
The Other ◽  
Policy Response ◽  
Appellate Body ◽  
Other Hand ◽  
The Us ◽  
Great Wall ◽  
The Eu

Abstract Inconsistency has been said to be one of the most severe shortcomings the existing investor–State dispute settlement (the ISDS) system possesses. Inconsistency, if not cured, is likely to affect the legitimacy of the ISDS. Partly in response to the claims of inconsistency and illegitimacy of the ISDS, the EU has proposed to have a permanent investment court to replace the ISDS while the US proposed to have an appellate body for the current ISDS along with a large camp of undecided states having no firm position on the ISDS reform. China, on the other hand, has not issued an official response to the concept of a permanent investment court, partially because of its less active role in the use of the existing ISDS. More recent years have witnessed China’s increasing involvement in ISDS cases. The purpose of this article is to review these China BIT-related ISDS cases, in particular, the awards on jurisdiction, and the tribunals’ varying techniques in interpreting the ISDS clauses in China’s BITs with a focus on the jurisprudential analyses of these cases and the tribunals’ treaty interpretive techniques. Not surprisingly, the interpretative tendency has been quite uniform. In brief, the tribunals have tended to be more expansive when they were called upon to determine the jurisdictional issues. Although this article is largely jurisprudential, a sense of the tribunals’ arbitral techniques may help shape some foundational underpinnings for China’s policy response to the proposals to reform the ISDS system made by the EU, the US, and others.

The Articulated Connecting Rod

1927 ◽  
Vol 31 (196) ◽  
pp. 343-344
Author(s):  
J. Morris
Keyword(s):  
Analytical Solution ◽  
Graphical Method ◽  
High Order ◽  
The Other ◽  
First Year ◽  
Connecting Rod ◽  
Close Approximation ◽  
Other Hand ◽  
First Year Student

The method adopted by Mr. Fearn in dealing with the above subject in the February number of the Journal is open to many serious objections. To begin with, it is at best approximate and as Mr. Farren points out in his article in the March number, Mr. Fearn's approximation, although near enough for displacements, give on double differentiation less close approximation for acceleration. And for less regular motions than in the case under discussion the approximation to the acceleration by Mr. Fearn's method might be comparatively poor.The greatest objection which the writer has to Mr. Fearn's method is that it is far too intricate and cumbersome. It unnecessarily involves mathematics of a high order when the problem can be solved by means within the compass of any first year student of engineering.Mr. Farren's method, on the other hand, is of extreme simplicity and as a graphical method could hardly be improved upon. But there is a very simple-analytical solution and one moreover of the familiar type for the ordinary nonarticulated case.

scholarly journals Analysis of the formation of the belly in relation to sex

2011 ◽  
Vol 49 (No. 2) ◽  
pp. 64-70
Author(s):  
R. Stupka ◽  
M. Šprysl ◽  
M. Pour
Keyword(s):  
Czech Republic ◽  
The Other ◽  
The Czech Republic ◽  
Lean Meat ◽  
Other Hand ◽  
Section Area ◽  
Slaughter Pigs ◽  
The Eu

The aim of the study was to analyse the formation of pig belly in relation to sex. The analysis included in total 193 slaughter pigs of final hybrids currently used in the Czech Republic. The pigs were slaughtered at the age of 166–175 days. The VIA method according to the methodology of Schwerdtfeger et al. (1993) was used to evaluate the formation of belly and to estimate the percentage of lean meat. The calculation of the lean meat and its proportion in the belly was based on the equation according to Čítek (2002). The belly in total as well as the EU belly in barrows reached the weight of 7.85 kg and 4.35 kg, respectively, and in gilts 7.66 kg and 4.12 kg, respectively. With almost the same weight of dressed carcasses, the belly in barrows accounted for a higher proportion, i.e. 9.96% compared to 9.56% in gilts. In terms of percentage the gilts had a statistically highly significantly higher proportion of meat in the EU belly, namely by 3.32% compared to barrows. At all points of measurement the higher total area of the belly section was found in barrows compared to gilts. A comparison of the percentage proportion of lean meat area in the total belly area at individual points of measurement indicated statistically significantly higher values in gilts than in barrows. It was confirmed that in the section area from point 1 to point 3 the deposition of fat in barrows was higher with the values of the meat area ranging from 58.15% to 56.09%. On the other hand, in gilts the differences between individual sections were very small: 61.25%, 61.99% and 61.49%.  

Vergaberechtsschutz im Spannungsfeld zwischen Beschleunigungsgebot und Gewährung effektiven Rechtsschutzes

2019 ◽  
Author(s):  
Hsi-Ping Chen
Keyword(s):  
Rule Of Law ◽  
Public Procurement ◽  
German Law ◽  
Legal Protection ◽  
The Other ◽  
The Rule Of Law ◽  
Other Hand ◽  
The One ◽  
Substantive Law ◽  
The Eu

The German Law on public procurement remedies, implementing the EU Remedies Directives into national law, has to engage in a balancing act between effective legal protection of bidders and the necessary acceleration of the award procedure. The book develops solutions for conflicts between the abovementioned opposing interests, which are consistent with the pluralistic paradigm of the European legal area, and the standards of assessment of the EU primary substantive law on public procurement. The Europeanisation of the German Law on public procurement remedies is analysed in detail. The work deals with the establishment and improvement of effective legal protection of bidders on the one hand and, on the other hand, shows that the acceleration of the award procedure within the framework of the procedural system is bounded by the rule of law. The book carves out strengths and deficits of the German Law on public procurement remedies.

scholarly journals A Causal Analysis of the R&D Interactions between the EU and the US

2007 ◽  
Vol 7 (4) ◽  
pp. 1850121 ◽  
Author(s):  
Erdal Atukeren
Keyword(s):  
Granger Causality ◽  
Labour Productivity ◽  
Causal Analysis ◽  
The Other ◽  
Other Hand ◽  
The Us ◽  
Causality Tests ◽  
Granger Causality Tests ◽  
The Eu

This paper examines the relationships between the aggregate R&D activities of the EU and the US using multivariate Granger-causality tests. Our estimation results indicate that the EU reacts positively to increases in R&D productivity in the US. On the other hand, R&D activity in the EU is a direct Granger-cause of both R&D and labour productivity in the US, and the effects are negative. It was shown in the literature that the US reacts submissively to successful Japanese R&D. We extend the literature by demonstrating that the US also reacts submissively to increased R&D effort in the EU.

scholarly journals Impacts of financial distress on real and accrual earnings management

2018 ◽  
Vol 22 (2) ◽  
pp. 222
Author(s):  
Danella Rachel Muljono ◽  
Kim Sung Suk
Keyword(s):  
Earnings Management ◽  
Financial Distress ◽  
Listed Companies ◽  
Production Costs ◽  
The Other ◽  
Real Earnings Management ◽  
Financial Health ◽  
Other Hand ◽  
Management Approaches ◽  
The Impact

This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from 259 publicly-listed companies and 20 sub-industries in Indonesia from the year 2005 to 2014. Financial distress causes a significant increase of real earnings management and a significant decrease of accruals earnings management. It means that the healthier the company, the bigger the magnitude of real earnings management that is conducted through managing production costs and discretionary expenses. On the other hand, the lower the financial health of the company, the bigger the magnitude of accruals earnings management that is conducted through managing discretionary component of accruals.

scholarly journals A Bride Run Free Movement of People in the EU, the Fundamental Right to Family, Family Reunification, and the Case of Denmark

2021 ◽  
Vol 4 (1) ◽  
pp. 69-83
Author(s):  
Hugo Balnaves
Keyword(s):  
Family Member ◽  
Family Life ◽  
Family Reunification ◽  
The Other ◽  
Free Movement ◽  
Reverse Discrimination ◽  
Citizenship Rights ◽  
Other Hand ◽  
The Eu

Danish legislation has made it increasingly difficult for Danish citizens who have not exercised their free movement (static EU citizens) to have their third country national (TCN) family member(s) reside with them in Denmark under family reunification. On the other hand, EU citizens (mobile EU citizens) who have exercised their free movement and reside in Denmark with their TCN family member(s), have access to far more generous EU family reunification legislation. This article explores the extent to which reverse discrimination effects Danish citizens compared to mobile EU compatriots living in Denmark and how this interacts with EU citizenship rights such as free movement and the fundamental right to family life.

scholarly journals The Effect Of Corporate Governance On Corruption In Public Listed Companies In The Context Of Jordan

2021 ◽  
Vol 58 (1) ◽  
pp. 555-566
Author(s):  
Mohamed Fahmi Ghazwi
Keyword(s):  
Corporate Governance ◽  
Financial Institutions ◽  
Listed Companies ◽  
The Other ◽  
Minority Shareholders ◽  
Legal Provisions ◽  
Other Hand ◽  
Number Of Factors ◽  
The One ◽  
The Relationship

The OECD defined corporate governance  as, enforce laws, rules and standards that define the relationship between company management on the one hand, shareholders, stakeholders or parties associated with the company on the other, and urge financial institutions to adopt those laws and standards in their systems to ensure universal classification, such laws and standards are called corporate governance. Some countries have adopted such standards, which are based on integrity and transparency, such as the Hashemite Kingdom of Jordan, but the apply these standards to protect the minority of shareholders in the joint stock companies are in conflict with certain legal provisions laid down by the Jordanian legislature in the companies Act. The Jordanian companies' law and some other financial laws have, of course, included a number of factors that encourage corporate governance, but on the other hand, we find texts that still impede the application of these standards and provide indicators that do not encourage the application of their standards and affect the rights of minority shareholders. The study will refer to the most important corporate governance criteria that balance the rights of the minority and majority shareholders with those that still need to be modified.

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