Sökning: "International Standards"

Visar resultat 11 - 15 av 160 avhandlingar innehållade orden International Standards.

  1. 11. Application of Principles-based Accounting Standards : the case of internally generated intangibles

    Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

    Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

  2. 12. Judicial Independence: A Legal Research on Its Theoretical Aspects, Practices from Germany, The United States of America, France, Vietnam, and Recommendations for Vietnam

    Författare :Van-Hoa To; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; separation of powers; Constitutional law; Konstitutionell rätt; constitutional law; judicial discipline; judicial selection; rule of law; Vietnam; France; the United States; Germany; judiciary; international human rights law; international law; national court; Judicial independence; judicial dependence standards;

    Sammanfattning : It is widely recognized that judicial independence is an indispensable value of a modern democracy. When a country wishes to adopt this value, questions may arise, such as what it is and how to develop it properly? This thesis explores the issue of judicial independence in two aspects: theoretical and practical. LÄS MER

  3. 13. Information Management for Cutting Tools : Information Models and Ontologies

    Författare :Olof Nyqvist; Torsten Kjellberg; Fumihiko Kimura; KTH; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Production Engineering; Cutting Tools; Information Models; International Standards; Reference Data; Ontologies; Information technology; Informationsteknologi;

    Sammanfattning : There is an increasing demand for the exchange of important product and manufacturing information in a computer interpretable way. Large manufacturing companies are dependent on having access to the necessary information electronically. LÄS MER

  4. 14. Exploring Responsibility : Public and Private in Human Rights Protection

    Författare :Magdalena Bexell; Statsvetenskapliga institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; transnational oil corporations; NGOs; global governance; international norms; responsibility; accountability; public-private; corporate social responsibility; human rights; international relations; Human Rights; Political and administrative sciences; förvaltningskunskap; Mänskliga rättigheter; Statsvetenskap; förvaltningskunskap;

    Sammanfattning : The theory and practice of international relations are replete with dilemmas related to the distribution of responsibility for human rights protection. Institutionalized notions of public and private empower and shape knowledge of what the spheres of responsibility signify for different kinds of actors. LÄS MER

  5. 15. Sulphur Regulations for Shipping – Why a Regional Approach?: Scientific and Economic Arguments in IMO Documents 1988-1997

    Författare :Erik Svensson; Chalmers tekniska högskola; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; costs; framing; shipping; SECA; distribution; environmental; policy environment; international; MARPOL; conceptual lens; IMO; Annex VI; regional approach; economic interests; directional problem; benefits; policy-making; SOx; science;

    Sammanfattning : Some environmental issues for shipping are regulated globally with uniform standards and others with stricter regulations in specific areas. This thesis aims to provide an understanding of why a regional approach was chosen with SOx Emission Control Areas (SECAs) as the main form of control of sulphur oxide emissions from international shipping, with explanations based on documents from negotiations within the International Maritime Organization (IMO) during 1988-1997. LÄS MER