Search results for "DEPENDENCE"
showing 10 items of 2462 documents
What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?
2015
This study investigates the effects of lead auditors’ technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors’ technical knowledge is more important for audit quality than their managerial knowledge; however, their managerial knowledge is a more influential driver of audit fees than their technical knowledge. The results of various identification strategies including firm-fixed effects models, propensity-score matching, and instrumental variables approaches suggest that the observed relations are treatment rather than sele…
Some Remarks on the Relationship between Secession and General International Law in the Light of the ICJ’s Kosovo Advisory Opinion
2012
How is it possible to regard something that is not prohibited, as illegal? What are the resulting consequences of fact and law? This chapter suggests that a reasonable way to reconcile these two assertions is to admit that they refer to two profiles of the phenomenon in question that must be kept separate. Independence is not prohibited, but not all means to reach it are allowed under general international law. To render this concept, the author submits the idea of a normative "due process" seen as a set of rules giving no legal entitlement to statehood nor determining the creation of a State, but forming a normative course through which factual processes should be legally channelled. The c…
Language and Long Nation Building in Finnish Higher Education
2020
The chapter discusses the nation-building period of Finnish higher education. After presenting a short introduction to higher education and language policy developments in the nineteenth and early twentieth centuries, I will analyse the role of language in Finnish higher education from mid-nineteenth century to Finnish independence in 1917. I will then move on to the interwar years and discuss language and nationalisms in the process of founding new universities and the particular case of the bilingual University of Helsinki in the 1920s and 1930s. The interweaved nature of nationalisms and internationalisms is discussed from the perspective of international politics in general and the post…
Problems of Interpreting Literary Work at School
2015
Integration in the global world that has rapidly been happening during the independence years in Latvia has brought about many benefits in the field of education but has also created numerous problems. It has aggravated the postmodern situation which in the context of literature teaching/learning has manifested itself as decrease of learners’ reading interests and skills. In didactics of the Latvian literature, the approach to interpretation of a literary work designed in the 19th and 20th has enriched with various theoretical and methodological sources from the West. It raised the necessity to develop awareness of these theories in the cultural and historical context and draw the conclusio…
Path Dependence and Paradox in Harmonizing Out-of-court Procedures across Europe. The Evidence from Italy
2018
This paper focuses on the impact that the ‘new approach to business failure’ has had on Italian out-of-court procedures. It will demonstrate that in 2005 Italian law started to embrace the rescue culture of out-of-court procedures by means of a series of reforms; initially, this movement facilitated the incorporation of the ‘new approach to business failure’, but – and this is the paradox – the more law makers and courts remove the old paradigms and introduce new ones, which in principle could make the procedures smoother, cheaper and more efficient, the more the law in the book and the law in action appear to be overloaded with additional prerequisites which make the procedures cumbersome…
Prospects for quarkonium studies at the high-luminosity LHC
2020
Prospects for quarkonium-production studies accessible during the upcoming high-luminosity phases of the CERN Large Hadron Collider operation after 2021 are reviewed. Current experimental and theoretical open issues in the field are assessed together with the potential for future studies in quarkonium-related physics. This will be possible through the exploitation of the huge data samples to be collected in proton-proton, proton-nucleus and nucleus-nucleus collisions, both in the collider and fixed-target modes. Such investigations include, among others, those of: (i) J/psi and Upsilon produced in association with other hard particles; (ii) chi(c,b) and eta(c,b) down to small transverse mom…
Localizing quantum phase slips in one-dimensional Josephson junction chains
2013
Published version of an article in the journal: New Journal of Physics. Also available from the publisher at: http://dx.doi.org/10.1088/1367-2630/15/9/095014 Open Access We studied quantum phase-slip (QPS) phenomena in long one-dimensional Josephson junction series arrays with tunable Josephson coupling. These chains were fabricated with as many as 2888 junctions, where one sample had a separately tunable link in the middle of the chain. Measurements were made of the zero-bias resistance, R0, as well as current-voltage characteristics (IVC). The finite R0 is explained by QPS and shows an exponential dependence on with a distinct change in the exponent at R 0 = RQ = h/4e2. When R0 > R Q, the…
Alcune riflessioni sull’indipendenza giudiziaria nel contesto europeo
2023
This article aims to provide some reflections on the links between judiciary independence, the rule of law, and the role of judges both national and European. First of all, it focuses on the evolution of the role of the judge in the constitutional and European systems. Then, it shows how the European Court of Justice and the European Court of Human Rights have developed criteria to ensure the independence of judges, analysing them. Moreover, it examines the criteria that have been developed by the European courts and by the opinions of the Consultative Council of European Judges about the independence of the Judiciary Councils.
La selezione dei giudici della Corte di giustizia. Poteri e limiti del comitato ex. art. 255 TFUE
2013
Abstract The appointment of judges to supranational and international courts has long been an unstudied area of sovereign activity. However, the growing role and significance of the European Court of Justice (ECJ), by now one of the most significant players within the European political and constitutional space, demands reforms which also affect its architecture. The creation of the advisory panel under article 255 TFUE, is a way to improve judicial independence and proficiency but also a mean to achieve an adequate level of judicial accountability. Indeed, the existing national nomination processes, missing both transparency and public involvement, risk to shape courts which are far away t…
The Role of Agency Theory and Perceived Goal Divergence in IS Continuance: A Replication and Extension Study
2016
Past literature recognizes the power of the well-established information systems continuance theory (ISCT) to explain information systems (IS) continuance. In this study, we integrate constructs from two additional perspectives and discuss their interdependencies with ISCT. We argue that the promising framework proposed by Sorebo et al. [1], which extends ISCT with self-determination theory (SDT), can increase its managerial relevance by adding the variables of users' perceptions of goal divergence and risk aversion, selected from agency theory. The empirical results support Sorebo et al.'s main findings and strongly support the impact of perceived goal divergence on e-learning continuance …