Cross-Border Litigation – New Data, Initial Brexit Implications in England and Wales and Long-Term Policy Choices

1989 ◽  
Vol 21 (8-9) ◽  
pp. 1015-1024 ◽  
Author(s):  
C. P. Crockett ◽  
R. W. Crabtree ◽  
I. D. Cluckie

In England and Wales the placing of effluent discharge consents within a statistical framework has led to the development of a new hybrid type of river quality model. Such catchment scale consent models have a stochastic component for the generation of model inputs and a deterministic component to route them through the river system. This paper reviews and compares the existing approaches for consent modelling used by various Water Authorities. A number of possible future developments are suggested including the potential need for a national approach to the review and setting of long term consents.


2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Mitch van Hensbergen ◽  
Casper D. J. den Heijer ◽  
Petra Wolffs ◽  
Volker Hackert ◽  
Henriëtte L. G. ter Waarbeek ◽  
...  

Abstract Background The Dutch province of Limburg borders the German district of Heinsberg, which had a large cluster of COVID-19 cases linked to local carnival activities before any cases were reported in the Netherlands. However, Heinsberg was not included as an area reporting local or community transmission per the national case definition at the time. In early March, two residents from a long-term care facility (LTCF) in Sittard, a Dutch town located in close vicinity to the district of Heinsberg, tested positive for COVID-19. In this study we aimed to determine whether cross-border introduction of the virus took place by analysing the LTCF outbreak in Sittard, both epidemiologically and microbiologically. Methods Surveys and semi-structured oral interviews were conducted with all present LTCF residents by health care workers during regular points of care for information on new or unusual signs and symptoms of disease. Both throat and nasopharyngeal swabs were taken from residents suspect of COVID-19, based on regional criteria, for the detection of SARS-CoV-2 by Real-time Polymerase Chain Reaction. Additionally, whole genome sequencing was performed using a SARS-CoV-2 specific amplicon-based Nanopore sequencing approach. Moreover, twelve random residents were sampled for possible asymptomatic infections. Results Out of 99 residents, 46 got tested for COVID-19. Out of the 46 tested residents, nineteen (41%) tested positive for COVID-19, including 3 asymptomatic residents. CT-values for asymptomatic residents seemed higher compared to symptomatic residents. Eleven samples were sequenced, along with three random samples from COVID-19 patients hospitalized in the regional hospital at the time of the LTCF outbreak. All samples were linked to COVID-19 cases from the cross-border region of Heinsberg, Germany. Conclusions Sequencing combined with epidemiological data was able to virtually prove cross-border transmission at the start of the Dutch COVID-19 epidemic. Our results highlight the need for cross-border collaboration and adjustment of national policy to emerging region-specific needs along borders in order to establish coordinated implementation of infection control measures to limit the spread of COVID-19.


Author(s):  
Samir Kumar Barua ◽  
Mahendra R. Gujarathi

This case provides an experiential learning opportunity to (a) appreciate the role of professional judgment in accounting policy choices, (b) evaluate the effect of accounting decisions on other business functions, and (c) understand the challenges in transitioning to a new accounting standard. Prestige’s previous auditors were fine with its use of output-based measure (milestones completed) to compute the percentage-of-completion (POC) for its long-term construction contracts. However, the newly appointed auditors recommended Prestige to switch over to input-based measure (costs incurred) to compute POC. Students need to choose the appropriate financial reporting policy considering accounting and non-accounting issues. The case addresses an important context, long-term construction contracts. Although the case setting is in India, it can be used in any country given its GAAP-agnostic nature. The case is best suited for intermediate accounting courses in which the topic of revenue recognition is addressed.


2017 ◽  
Vol 9 (2) ◽  
pp. 115
Author(s):  
Ludger Pries ◽  
Martina Maletzky

Internationalization of value chains and of for-profit as well as non-profit organizations, and as a result of cheaper and safer mass migration, transnational labor mobility is of increasing importance. The article presents the development of the different types of cross-border labor mobility (from long-term labor migration over expatriats/inpatriats up to business traveling); it analyses crucial aspects of labor conditions and how the collective regulation of working, employment and participation conditions in general is affected: could local or national forms of labor regulation cope with these new conditions? What are the main challenges when it comes to collective bargaining and the monitoring of labor conditions? The article is based on a three year international and comparative research in Germany and Mexico. First, different ideal types of transnational labor mobility are distinguished that have emerged as a result of increasing cross-border labor mobility. Then potential sources of labor related social inequality and challenges in the regulation of the working, employment and participation conditions for transnational workers are discussed. Finally, some conclusions are drawn for further research.


Author(s):  
Ian Meadowcroft ◽  
Adam Bayliss ◽  
Paul Sayers ◽  
Jaap Flikweert ◽  
Eddie Robinson ◽  
...  

2018 ◽  
Vol 78 (4) ◽  
pp. 1210-1247 ◽  
Author(s):  
Roy E. Bailey ◽  
Timothy J. Hatton ◽  
Kris Inwood

In nineteenth century Britain atmospheric pollution from coal-fired industrialization was on the order of 50 times higher than today. We examine the effects of these emissions on child development by analysing the heights on enlistment during WWI of men born in England and Wales in the 1890s. We find a strong negative relationship between adult heights and the coal intensity of the districts in which these men were observed as children in the 1901 census. The subsequent decline in atmospheric pollution likely contributed to the long-term improvement in health and increase in height.


2021 ◽  
Vol 235 ◽  
pp. 03006
Author(s):  
Xiaohui Hu

China’s cross-border e-commerce companies are facing the problem of high logistics cost caused by excessive reliance on road transportation in domestic logistics link. In the long-term development, crossborder e-commerce companies in the United States have adopted the intermodal transportation logistics mode, which can reduced the domestic logistics costs. In order to study the impact of intermodal-transportation logistics mode on the scale of cross-border e-commerce companies, this paper selects the relevant data of Hub Group, the first intermodal marketing company in North America, makes multiple regression analysis, and draws the following conclusion: the intermodal-transportation logistics mode of highway and railway collaborative transportation is conducive to the expansion of cross-border e-commerce business scale.


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