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The publication of the British Standards Institute (BSI) Code of Practice for Legal Admissibility of Information Stored on Electronic Document Management Systems — PD 0008…
The publication of the British Standards Institute (BSI) Code of Practice for Legal Admissibility of Information Stored on Electronic Document Management Systems — PD 0008 has focused attention on how the courts may react when confronted with documents generated from document imaging systems. To judge by the large attendance at the recent series of conferences to discuss the Code of Practice, this is an area of increasing interest.
The lawyer‐proof Web site is, regrettably, either a contradiction in terms or an unachievable Platonic ideal. Whilst it may be possible to ensure that a Web site is reasonably safe under the laws of one country, or even a few major countries, the chances of doing so for every country from which it can be accessed are not great. The ideal of the lawyer‐proof Web site also embodies a hidden irony: to approach the ideal the site designer needs to involve a lawyer in the design of the Web site from an early stage, before irrevocable decisions about structure of the site and pathways through it have been taken and implemented.
Suggests that with the increasing sophistication and complexity of Web sites, and the prospect of serious business being done through them, a review of the legal aspects of the site should be an integral part of the site design process. Discusses different ways of setting up a Web site, some of the legal consequences that attach to each and some ways of managing the risk of liability.
Struggling writers and students with disabilities tend to have difficulties with multiple aspects of the writing process. Therefore, in this chapter, we describe…
Struggling writers and students with disabilities tend to have difficulties with multiple aspects of the writing process. Therefore, in this chapter, we describe Self-Regulated Strategy Development (SRSD; Harris, Graham, Mason, & Friedlander, 2008). SRSD is a writing intervention with extensive research demonstrating its effectiveness for improving the writing quality of struggling writers and students with disabilities when implemented by both teachers and researchers in a variety of educational settings. We also describe an ineffective writing practice, stand-alone grammar instruction. Although this type of grammar instruction is explicit, it is removed from an authentic writing context, and decades of research have demonstrated its negative effects on students’ writing quality. We close the chapter with recommendations for future research on SRSD as well as general suggestions for teachers who provide writing instruction to struggling writers and students with disabilities.
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide…
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.