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Article
Publication date: 24 September 2018

Dewi Fitriasari and Naoko Kawahara

The purpose of this study is to detect focal issues in sustainability reports in two different Asian countries based on the operating sustainability reporting law and

Abstract

Purpose

The purpose of this study is to detect focal issues in sustainability reports in two different Asian countries based on the operating sustainability reporting law and regulations and to explore possible changes in laws and regulations because of investment interactions between the two countries.

Design/methodology/approach

This paper provides a descriptive literature review on laws and regulations related to sustainability reporting in Japan and Indonesia followed by an interpretive approach in the analysis.

Findings

Laws and regulations in Japan can lead to focus on the environmental aspect of sustainability. Laws and regulations in Indonesia can lead to variations in all aspects of sustainability reporting. All types of institutional isomorphism are possible investment system pressures.

Practical implications

This paper redefines issues in sustainability reporting based on the reporting environment created by laws and regulations in Japan and Indonesia.

Originality/value

This study assists researchers and investment analysts in understanding inherent reporting issues because of laws and regulations in both countries, and it expands existing theory for voluntary and mandatory reporting interaction studies.

Details

Social Responsibility Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 January 1979

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the…

Abstract

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

Details

Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 25 February 2014

Essa El-Firjani, Karim Menacere and Roger Pegum

– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Abstract

Purpose

The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Design/methodology/approach

Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators.

Findings

This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard.

Originality/value

This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

Details

Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 May 1992

John Harris

Aims to examine the impact of health and safety legislationemanating from the European Community and to analyse what effect, ifany, it will have on British occupational…

Abstract

Aims to examine the impact of health and safety legislation emanating from the European Community and to analyse what effect, if any, it will have on British occupational health and safety law. An examination of the social action programmes shows that the pace of change has increased rapidly since the Single European Act was incorporated into the Treaty of Rome and became operative from July 1987. Because of rapid changes that are occurring on a broad front there was a need to be selective. Emphasizes to some extent, therefore, the construction industry because it would appear that European legislation is likely to have a major impact on British law and practice in this industry.

Details

International Journal of Manpower, vol. 13 no. 5
Type: Research Article
ISSN: 0143-7720

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Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the…

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 28 December 2013

Bettina Lange

This article starts from the assumption that economic sociology, including Karl Polanyi’s work, can contribute fresh perspectives to regulation debates because it opens up…

Abstract

This article starts from the assumption that economic sociology, including Karl Polanyi’s work, can contribute fresh perspectives to regulation debates because it opens up new understandings of the nature of economic activity, a key target of legal regulation. In particular this article examines Polanyi’s idea that society drives regulation. For Polanyi the “regulatory counter-movement” is society’s response to the disembedding – in particular through the proliferation of markets – of economic out of social relationships. Section One of the article identifies three key challenges that arise from this Polanyian take on regulation for contemporary regulation researchers. First, Polanyi focuses on social norms restraining business behavior, but neglects social norms embedded in law as also shaping regulation. Second, he seems to imply a clear-cut conceptual distinction between “economy” and “society.” Third, his analysis sidelines the role of interest politics in the development of regulation.

Addressing the first of these three key challenges, Section Two of this article therefore argues that a Polanyian vision of “socialized” legal regulation should build on contemporary accounts of responsive law and regulation, which focus attention on social norms informing legal regulation. Section Three of this article tackles the second key challenge raised by Polanyi’s work for contemporary regulation researchers, that is, how to transcend a modernist perspective of “economy” and “society” as clearly demarcated, distinct fields of social action. It argues that discourse theory is an important alternative theoretical resource. Drawing on Laclau and Mouffe, the article suggests that understanding “economy” and “society” as performed by open and relationally constructed discourses helps to capture interconnections between “economy” and “society” that become particularly visible when we analyze how specific regulatory regimes work at a medium- and small-scale level. These points are further brought to life in Section Four through a discussion of the European Union (EU) regulatory regime for trade in risky, transgenic agricultural products, and in particular the current reform debates about the consideration of the “socioeconomic impacts” of such products.

Details

From Economy to Society? Perspectives on Transnational Risk Regulation
Type: Book
ISBN: 978-1-78190-739-9

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Article
Publication date: 17 June 2008

Abdykappar Ashimov, Kenzhegaly Sagadiyev, Yuriy Borovskiy, Nurlan Iskakov and Askar Ashimov

The purpose of this paper is to offer the theory of a parametrical regulation of market economy development, and the results of the theory development and usage.

Abstract

Purpose

The purpose of this paper is to offer the theory of a parametrical regulation of market economy development, and the results of the theory development and usage.

Design/methodology/approach

Theoretical results of the abstract have been obtained by way of applying the theory of ordinary differential equations, geometrical methods in variation tasks and the theory of dynamic systems. These results have been used for solving a number of practical tasks.

Findings

The market economy development parametrical regulation theory structure has been offered. The approach to parametrical regulation of a nonlinear dynamic system's development has been suggested. An assumption about the existence of solution to the task of calculus of variations on the choice of the optimum laws of parametrical regulation within the given finite set of algorithms has been set forward. An assumption about the conditions sufficient for the existence of an extremal's bifurcation point of the task of calculus of variations on the choice of the optimum laws of parametrical regulation within the given finite set of algorithms is presented, formulated and proved. Theory application samples have been provided.

Research limitations/implications

Future papers would be focused on studies of rigidness of other mathematic models of economic systems.

Practical implications

The research findings could be applied to the choice and realization of an effective budget and tax as well as monetary and loan state policy.

Originality/value

The market economy development parametrical regulation theory has been offered for consideration for the first time.

Details

Kybernetes, vol. 37 no. 5
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

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Article
Publication date: 1 February 1998

Philip Summe and Kimberly A. McCoy

Throughout the history of commerce, individuals have searched for informational advantages that will lead to their enrichment. In a time of global capital markets, 24…

Abstract

Throughout the history of commerce, individuals have searched for informational advantages that will lead to their enrichment. In a time of global capital markets, 24 hours a day trading opportunities, and a professional services corps of market experts, informational advantages are pursued by virtually every market participant. This paper examines one of the most vilified informational advantages in modern capital markets: insider trading. In the USA during the 1980s, insider trading scandals occupied the front pages of not only the trade papers, but also quotidian tabloids. Assailed for its unfairness and characterised by some as thievery, insider trading incidents increased calls for stricter regulation of the marketplace and its participants. In the aftermath of the spectacular insider trading litigation in the USA in the late 1980s, many foreign states began to re‐evaluate the effectiveness of their own regulatory structures. In large part, this reassessment was not the produce of domestic demand, but constituted a response to American agitation for increased regulation of insider trading.

Details

Journal of Financial Crime, vol. 5 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 February 2005

Martha García‐Murillo

The purpose of the paper is to identify the factors that have moved some regulators around the world to restructure their regulatory agencies towards an integrated

Abstract

Purpose

The purpose of the paper is to identify the factors that have moved some regulators around the world to restructure their regulatory agencies towards an integrated information and communication technology (ICT) regulator.

Design/methodology/approach

This paper uses the theory of transaction costs as an analytical framework to analyze the regulatory convergence efforts of the UK, India, Malaysia, and South Africa. It relies on case study methodology to elucidate the obstacles towards a converged policy framework.

Findings

The cases show that these countries moved towards a converged regulator and laws to eliminate obsolete rules that were hampering investment and slowing competition in the ICT sector. The governments also wanted to eliminate some redundancies and simplify the rules used in regulating ICTs. For some countries the ICT regulator maintains traditional industry distinctions but others moved towards an issues‐organizing framework. The challenges included training, consultations with affected parties, changes in the law, and coping with rules that were still valid.

Practical implications

Given the rapid development of technology and the blurring boundaries of ICTs, regulators are advised to make changes to their regulatory bodies and adopt a more flexible regime of laws and regulators that are able to accommodate technological and industry changes.

Originality/value

The paper makes a unique contribution by linking the theories of collective action and transactions cost to explain why convergence of telecommunications regulation happens and the obstacles that regulatory agencies face in the process.

Details

info, vol. 7 no. 1
Type: Research Article
ISSN: 1463-6697

Keywords

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