scholarly journals Creating Legitimacy in the ISO/CEN Standard for Sustainable and Traceable Cocoa: An Exploratory Case Study Integrating Normative and Empirical Legitimacy

2021 ◽  
Vol 13 (22) ◽  
pp. 12907
Author(s):  
Dina Kusnezowa ◽  
Jan Vang
Keyword(s):  
Standard Setting ◽  
Agricultural Commodities ◽  
Exploratory Case Study ◽  
Setting Process ◽  
Sustainability Standards

The paper assesses the legitimacy of the ISO/CEN standard for sustainable and traceable cocoa during the standard-setting process and thereby to establish the degree of legitimacy achieved and to explore new sources of legitimacy in the development of sustainability standards for agricultural commodities. The paper examines the normative and empirical legitimacy concerns involved in the development of the ISO/CEN standard for sustainable and traceable cocoa (ISO 34101 series). The findings suggest that while the standard-setting organisation is establishing normative legitimacy, empirical legitimacy is lacking. Absence of empirical legitimacy is a serious concern for a successful and just implementation.

scholarly journals Lobbying FASB On Accounting For Investments

2011 ◽  
Vol 19 (2) ◽  
Author(s):  
Sally M. Schultz ◽  
Joan Hollister
Keyword(s):  
United States ◽  
Private Sector ◽  
Standard Setting ◽  
The United States ◽  
Font Size ◽  
Setting Process ◽  
Comment Letters ◽  
Equity Securities

<p class="MsoNormal" style="text-align: justify; text-indent: 0in; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">The development of SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities, serves as a case study illustrating the forces that underlie the standard setting process in the United States.<span style="mso-spacerun: yes;">&nbsp; </span>This study describes the events leading to the development of the exposure draft (ED) that preceded SFAS No. 115 and analyzes the contents of the comment letters received by FASB in response to the ED; it illustrates how compromises have helped FASB maintain its role as a private sector standard setter.</span></span></p>

Acid-Causing Emission Standards in Alberta: The Standard-Setting Process, Enforcement and Forums

1985 ◽  
Vol 23 (1) ◽  
pp. 1
Author(s):  
Shelley N. Phillips ◽  
Gale L. Pretash
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Public Input ◽  
Emission Standards ◽  
Setting Process ◽  
Scientific Analysis

The implementation and enforcement of standards regulating acid-causing emissions in Alberta are examined in this paper. Also addressed are the available forums for public input, the need for further scientific analysis and better communication between government, industry and the public.

The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input

2020 ◽  
Author(s):  
L. Tyler Williams ◽  
W. Mark Wilder
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Setting Process ◽  
Public Company ◽  
Auditing Standards ◽  
Audit Standard ◽  
Comment Letters ◽  
Feedback Responses

The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting questions, using a sample drawn from the original proposals of fourteen PCAOB auditing standards. We find that after receiving comment letter feedback to the standard-setting questions, the Board revises approximately half of its guidance tied to those questions before it finalizes auditing standards-a finding consistent with the Board's assertion that it carefully considers constituent perspectives as it develops new regulation. We also explore the related comment letters of eight professional auditing firms subject to the PCAOB's annual inspection program and discover varying levels of opposition to and support for the PCAOB's proposed authoritative guidance. We observe PCAOB revision to authoritative guidance highly contested by the firms in more than three-fourths of cases of standard-setting questions and PCAOB non-revision to guidance highly supported by the firms in more than ninety percent of cases.

A Problem in the Making: How Firms Formulate Sharable Problems for Open Innovation Contests

2018 ◽  
Author(s):  
Martin W. Wallin ◽  
Georg von Krogh ◽  
Jan Henrik Sieg
Keyword(s):  
Knowledge Creation ◽  
Open Innovation ◽  
Problem Formulation ◽  
Theoretical Framework ◽  
Monetary Reward ◽  
Technical Innovation ◽  
Prior Work ◽  
Exploratory Case Study ◽  
External Sources

Crowdsourcing in the form of innovation contests stimulates knowledge creation external to the firm by distributing technical, innovation-related problems to external solvers and by proposing a fixed monetary reward for solutions. While prior work demonstrates that innovation contests can generate solutions of value to the firm, little is known about how problems are formulated for such contests. We investigate problem formulation in a multiple exploratory case study of seven firms and inductively develop a theoretical framework that explains the mechanisms of formulating sharable problems for innovation contests. The chapter contributes to the literatures on crowdsourcing and open innovation by providing a rare account of the intra-organizational implications of engaging in innovation contests and by providing initial clues to problem formulation—a critical antecedent to firms’ ability to leverage external sources of innovation.

scholarly journals From Eco-Urbanism to Eco-Fusion: An Augmented Multi-Scalar Framework in Sustainable Urbanism

2021 ◽  
Vol 13 (4) ◽  
pp. 2373
Author(s):  
Ali Cheshmehzangi ◽  
Andrew Flynn ◽  
May Tan-Mullins ◽  
Linjun Xie ◽  
Wu Deng ◽  
...  
Keyword(s):  
Best Practice ◽  
Sustainable Urban Development ◽  
Design Strategies ◽  
Development Models ◽  
Exploratory Case Study ◽  
Sustainable Urbanism ◽  
Integrated Methods ◽  
Practical Factors ◽  
Key Terms

This paper introduces the new concept of “eco-fusion” through an exploratory case study project. It suggests the importance of multi-scalar practice in the broader field of eco-urbanism. This study introduces eco-fusion as a multiplexed paradigm, which is then discussed in two different development models. This paper first highlights the position of “eco” in urbanism by providing a brief account of key terms and how they relate to one another. It then points out the associations between eco-fusion and sustainable urban development. Through an exploratory case study example in China, the practical factors of eco-development are assessed. The study aims to provide a set of intermediate development stages while maintaining each spatial level’s interface in their own defined and distinguished contexts. The key objective is to consider integrating the natural and built environments, which is considered the best practice of eco-development in urbanism. This study’s findings highlight integrated methods in eco-urbanism and suggest new directions for eco-planning/eco-design strategies.

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