Search results for "enforcement"
showing 10 items of 115 documents
Will legal international rhino horn trade save wild rhino populations?
2020
Wild vertebrate populations all over the globe are in decline, with poaching being the second-most-important cause. The high poaching rate of rhinoceros may drive these species into extinction within the coming decades. Some stakeholders argue to lift the ban on international rhino horn trade to potentially benefit rhino conservation, as current interventions appear to be insufficient. We reviewed scientific and grey literature to scrutinize the validity of reasoning behind the potential benefit of legal horn trade for wild rhino populations. We identified four mechanisms through which legal trade would impact wild rhino populations, of which only the increased revenue for rhino farmers cou…
The use of a spatial model of economic efficiency to predict the most likely outcomes under different fishing strategy scenarios
2021
The current European Union has been progressively implementing since January 2014 a discard ban which includes the obligation to land unwanted catch for certain regulated species and sizes. Although a full enforcement of the landing obligation has a direct impact on discard reduction through more responsible and selective fishing, fishers argue that it will prompt both a decrease in incomes and an increase in working time onboard. Thus, the measure is in a hold in south-western waters due to the difficulties to implement the ban in mixed fisheries This paper analyzes some possible scenarios which fishers could face under the landing obligation. It is shown the construction of a spatial bio-…
Studying illegal online trades in plants: market characteristics, organisational and behavioural aspects, and policing challenges
2020
AbstractIllegal commerce in plants and their derivatives threatens and destroys numerous species and important natural resources, and may cause phytosanitary and health problems. This illegal trade, which has been boosted by the commercialisation of the Internet, has been relatively overlooked in criminological research. Furthermore, the policing of illegal plant markets remains limited and poorly resourced, with law enforcement agencies lacking awareness and technical capacity in investigation and prosecution services. Based on semi-structured interviews with law enforcement officers and other relevant experts, this study, developed in the context of the ESRC-funded project “FloraGuard: Ta…
Robust link prediction in criminal networks: A case study of the Sicilian Mafia
2020
Abstract Link prediction exercises may prove particularly challenging with noisy and incomplete networks, such as criminal networks. Also, the link prediction effectiveness may vary across different relations within a social group. We address these issues by assessing the performance of different link prediction algorithms on a mafia organization. The analysis relies on an original dataset manually extracted from the judicial documents of operation “Montagna”, conducted by the Italian law enforcement agencies against individuals affiliated with the Sicilian Mafia. To run our analysis, we extracted two networks: one including meetings and one recording telephone calls among suspects, respect…
In auditor we trust: 44 years of research on the auditor-client relationship and future research directions
2021
Author’s accepted manuscript. This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com. Purpose—This study systematically reviews the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/Methodology/Approach—The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published i…
An institutional perspective on corruption in transition economies
2017
Submitted version (preprint). This is the pre-peer reviewed version of the following article: Alon, A. & Hageman, A. (2017). An institutional perspective on corruption in transition economies. Corporate governance: An International Review, 25(3), 155-166, which has been published in final form at https://doi.org/10.1111/corg.12199. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Manuscript Type: Empirical Research Question/Issue: Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter unofficial t…
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
2018
The new IASB and FASB models for leases aim to improve the quality of financial reporting. To this end, both standard setters impose the recognition of assets and liabilities for operating leases. Meanwhile, preparers have been strongly lobbying against these changes, as in their view the new treatment will lead to negative economic consequences. We undertake a value‐relevance study to examine whether as‐if capitalised operating leases are priced by market users in a relatively unexplored setting. We consider Spanish listed firms, and employ hand‐collected data on operating leases disclosed in the notes to the financial statements to constructively capitalise the assets and liabilities. Our…
Simplified restructuring proceedings in Poland as an example of anti – crisis regulation due to the COVID-19 pandemic
2020
Summary The study discusses new legislative anti – crisis solutions adopted in Poland in connection with the COVID – 19 pandemic. The Polish legislator decided to introduce the so-called simplified restructuring procedure. This happened in the face of the expectations of both the jurisprudence of law and practice. On the one hand, the simplified restructuring procedure (the fifth independent type of restructuring procedure for an entrepreneur in Poland) allows for a quick, cheap and simplified conclusion of an arrangement with creditors outside the court, then approved by the court. On the other hand, the opening of such proceedings gives the debtor protection against enforcement at the cre…
Public policy as grounds for refusal of recognition and enforcement under regulation 2016/1103 and regulation 2016/1104
2021
El orden público es una de las instituciones más conocidas e importantes del Derecho internacional privado. Puede encontrarse como motivo de denegación de reconocimiento y ejecución en varios Reglamentos europeos, entre otros en el Reglamento (UE) 2016/1103 del Consejo, de 24 de junio de 2016, por el que se establece una cooperación reforzada en el ámbito de la competencia, la ley aplicable y el reconocimiento y la ejecución de las resoluciones en materia de regímenes económico matrimoniales, y en el Reglamento (UE) 2016/1104 del Consejo, de 24 de junio de 2016, por el que se establece una cooperación reforzada en el ámbito de la competencia, la ley aplicable y el reconocimiento y la ejecuc…
Las obras musicales en las radios universitarias
2018
The Spanish General Audiovisual Communication Law does not relate to Campus Radio Stations. In this context, Copyright Collection Societies do not cover them in their catalogues of general fees. For this reason, the holders of these radios are forced to negotiate them. Althoug the Intellectual Property Law and the Order ECD/2574/2015, of 2 December, contain obligations for Copyright Collection Societies, on this matter its enforcement are far from being achieved