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Similarities and Differences Between Ethical Codes of Conduct of AICPA and IFAC

Al-Hasan Al-Aidaros, Kamil Md Idris, Faridahwati Mohd. Shamsudin
2015 International Journal of Management Studies  
The comparison of the two documents is made on the following issues: establishment, structure and approach of the codes, the public interest principle, and the independence principle.  ...  The main purpose of this paper is to present an overview of the similarities and differences of these two codes.  ...  An ethical code of conduct for professional accountants is commonly divided into two parts: principles and rules.  ... 
doi:10.32890/ijms.22.2015.10460 fatcat:ftv34g3w7nczvbpfy3e47rgk3e

A conceptual framework for the design of environmental post-market monitoring of genetically modified plants

Olivier Sanvido, Franco Widmer, Michael Winzeler, Franz Bigler
2005 Environmental Biosafety Research  
Both programs can be distinguished conceptually due to principles inherent to risk analysis procedures.  ...  We have identified clear conceptual differences between CSM and general surveillance, and propose to adopt separate frameworks when developing either of the two programs.  ...  Using this approach two specific principles had to be combined: (1) the approval process for GMPs in Europe and (2) general principles of environmental monitoring programs.  ... 
doi:10.1051/ebr:2005008 fatcat:m4mino3mxzax3isabd2vqktug4

Local Government Accounting: Standards, Conceptual Issues, and R&D Activities

James L. Chan
1980 Journal of Urban Affairs  
These principles call for the preparation of consolidated financial statements using the accrual basis of accounting commonly employed by businesses and by the proprietary funds of government.  ...  Within this basic framework, two somewhat different accounting measurement systems are used.  ... 
doi:10.1111/j.1467-9906.1980.tb00103.x fatcat:zlww6zkkyjdxpfwijcjx7aqzlm

Contractual governance as a source of institutionalised waste in construction

Saad Sarhan, Christine Pasquire, Emmanuel Manu, Andrew King
2017 International Journal of Managing Projects in Business  
Secondly, to critically analyse and question the efficiency and effectiveness of various safeguarding approaches, which are taken for granted and commonly practiced in construction, from a lean perspective  ...  Design/methodology/approach -The analysis of this paper is based on an in-depth critical review of 76 construction procurement and contractual related articles, ranging from 1994 to 2016, using theories  ...  Some of the commonly used safeguarding approaches are now discussed.  ... 
doi:10.1108/ijmpb-07-2016-0058 fatcat:jsx7wflgujd23nuwusjv3mix3a

Models of safeguarding in England: Identifying important models and variables influencing the operation of adult safeguarding

Katherine Graham, Martin Stevens, Caroline Norrie, Jill Manthorpe, Jo Moriarty, Shereen Hussein
2016 Journal of Social Work  
In some areas the role of specialist safeguarding practitioners was linked to an analysis of risk severity or location of the concern.  ...  Other areas emphasised the importance of safeguarding work as the core of mainstream social work practice.  ...  We would also like to thank the reviewers for their helpful comments in the development of this article. References  ... 
doi:10.1177/1468017316640071 fatcat:qao6h7mojbbfdpxd56354mgygm

Instruments of Mineral Deposit Safeguarding in Poland, Slovakia and Czechia—Comparative Analysis

Slávka Gałaś, Alicja Kot-Niewiadomska, Andrzej Gałaś, Julián Kondela, Blažena Wertichová
2021 Resources  
The paper subjects instruments of mineral deposit safeguarding used in Poland, Slovakia and Czechia to the analysis and multi-criteria comparative assessment.  ...  It recommends their division into the conceptual, legal, spatial planning and economic ones.  ...  Conflicts of Interest: The authors declare no conflict of interest.  ... 
doi:10.3390/resources10020016 fatcat:hhc3l6ocyvdkvaogs5xanunikq

Ontological Meta-Analysis and Synthesis of HIPAA

Arkalgud Ramaprasad, Thant Syn, Khin Than Win
2014 Social Science Research Network  
We conclude with a discussion of how such a map can be used to realign HIPAA research and practice.  ...  We present ontological meta-analysis and synthesis of HIPAA (Health Insurance Portability and Accountability Act) as a method for reviewing, mapping, and visualizing the research literature in the domain  ...  The method is new and in its early stages of development. In the future we propose to systematically address some of the weaknesses mentioned above.  ... 
doi:10.2139/ssrn.2461113 fatcat:ntlvaeljinhlfn4ssmn7rt3xa4

A Taxonomy of Organizational Justice Theories

Jerald Greenberg
1987 Academy of Management Review  
A taxonomy is presented that categorizes theories of organizational justice with respect to two independent dimensions: a reactiveproactive dimension and a process-content dimension.  ...  The implications of the taxonomy are discussed with respect to clarifying theoretical interrelationships, tracking research trends, and identifying needed areas of research.  ...  conceptualizations when the two dimensions are combined.  ... 
doi:10.5465/amr.1987.4306437 fatcat:comei26pgzckhp6dusdwsxcbzq

A Taxonomy of Organizational Justice Theories

Jerald Greenberg
1987 Academy of Management Review  
A taxonomy is presented that categorizes theories of organizational justice with respect to two independent dimensions: a reactiveproactive dimension and a process-content dimension.  ...  The implications of the taxonomy are discussed with respect to clarifying theoretical interrelationships, tracking research trends, and identifying needed areas of research.  ...  conceptualizations when the two dimensions are combined.  ... 
doi:10.2307/257990 fatcat:4o43buk3pvdbtkib4j7e43evjq

Vertical versus Horizontal Comparison in Contemporary Approaching of Consumer Law

Juanita Goicovici
2018 Studia Universitatis Babeş-Bolyai Iurisprudentia  
, when the comparison takes place between more than two legal systems, using a variable-oriented approach.  ...  legal systems, both from the angle of bilateral comparative law, while the comparison is carried out as a dichotomy of two legal systems, as well as from the perspective of multilateral comparative law  ...  Let us note, from this perspective, that the comparison of two or more cases of externalized or internationallyabsorbed administrative legal concepts does not exhaust itself in the longitudinal comparison  ... 
doi:10.24193/subbiur.63(2018).1.1 fatcat:jgzil7loe5afxi6apay3pjltqy

The U.S. versus international ethics codes for accountants: A computerized content analysis

Hoseoup Lee, College of Business Management, SUNY Polytechnic Institute, USA, Patrick Wing Yin Leung, Gim Seow, Kinsun Tam, Caritas Institute of Higher Education, HONG KONG, Milgard School of Business, University of Washington at Tacoma, USA, University at Albany, SUNY, USA
2020 The International Journal of Digital Accounting Research  
It reveals and compares new characteristics of these ethics codes. The U.S. ethics code is found to be less readable but more reflective of moral values concerning social order.  ...  The international ethics code emphasizes the independence and confidentiality principles, while the U.S. ethics code emphasizes independence and responsibilities.  ...  Shangguan, and two anonymous reviewers on an early version of this paper.  ... 
doi:10.4192/1577-8517-v20_5 fatcat:s27mca3kwfafdngkkdbspgddd4

The research-practice Gap: Bridging the schism between eating disorder researchers and practitioners

Scott O. Lilienfeld, Lorie A. Ritschel, Steven Jay Lynn, Amanda P. Brown, Robin L. Cautin, Robert D. Latzman
2013 International Journal of Eating Disorders  
We affirm the role of science as a safeguard against human fallibility and as a means of bridging the researchpractice gap, and delineate key principles of scientific thinking for ED researchers and practitioners  ...  We describe the nature and scope of the research-practice gap in the ED field.  ...  interweave, reflecting the application of the same scientific principles to two separable but often overlapping sets of questions.  ... 
doi:10.1002/eat.22090 pmid:23658076 fatcat:3bcnmwmqareszo2hkojkzt2xze

Safety of Machinery: Significant Differences in Two Widely Used International Standards for the Design of Safety-Related Control Systems

Chinniah, Nix, Jocelyn, Burlet-Vienney, Bourbonnière, Karimi, Mosbah
2019 Safety  
Safeguards protect workers by stopping hazardous motion when actuated. Those safeguards are integrated into machinery using two widely used international standards for functional safety.  ...  machinery based on which standard is used.  ...  The method consists of a strict comparison of two standards.  ... 
doi:10.3390/safety5040076 fatcat:cspjrp2gyrgxnkswpihb6negey

Setting the Foundations: Individual Rights, Public Interest, Scientific Research and Biobanking [chapter]

Santa Slokenberga
2021 Law, Governance and Technology Series  
AbstractThe principle of conferral tames the EU competence to regulate research in a comprehensive manner, yet furthering research is one of its aspirations.  ...  This chapter sets out some of the underlying tensions in the area and pins down key conceptual foundations for the book.  ...  Carmen Swanepoel for comments on an earlier draft of this chapter.  ... 
doi:10.1007/978-3-030-49388-2_2 fatcat:xahadrr57rcwflyieozqkdijhe

The FPIC Principle Meets Land Struggles in Cambodia, Indonesia and Papua New Guinea

Colin Filer, Sango Mahanty, Lesley Potter
2020 Land  
Case studies of recent land struggles in these countries are used to illustrate the existence of a spectrum in which the application of the FPIC principle may contribute more or less to the defence of  ...  Prominent amongst these is the principle of free, prior and informed consent (FPIC), which is commonly tied to policies and procedures relating to investments that have an impact on 'indigenous peoples  ...  Acknowledgments: Some of the arguments in this paper were developed through presentations to the 10th International Conference in Interpretive Policy Analysis, held in Lille (France) in July 2015, and  ... 
doi:10.3390/land9030067 fatcat:ygg4veeaabaznk3kg3gohgaypy
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