Imposition Of Cost Research Articles

Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives

In this study, we examined the perceptions of practitioners and academics perspectives about the impact of mandatory audit firm rotation (MAFR) on audit quality (AQ) in South Africa within the province of KwaZulu-Natal. The paper considered the position of the European Union (EU) and the South African Independent Regulatory Body for Auditors (IRBA) regarding its policy shift on MAFR. The study examined the logical connection between MAFR and AQ. This was through the opinion of 101 practitioners and academics gathered from Tier 2 audit firms and two public institutions about the readiness of the rule in South Africa’s jurisdiction. We utilised a quantitative research method through descriptive statistics to understand the influence of the policy on AQ. Opinions of audit experts through closed-ended questionnaires were a distinct feature of our research, while analysis of the descriptive study was on the usage of feedback from respondents. Results from the data analysis presented provided a general overview of respondents’ opinions on the rule. Affirming our research aim, data from the majority of respondents agreed that the policy would strengthen AQ but maintained that the results of the additional imposition of cost could be worse. While this paper contributes to the existing literature on MAFR and AQ, it recommends that further research should concentrate on pre and post-implementation of the policy employing views from registered auditors and academics from different provinces in South Africa to measure the policy effects of the rule on AQ.

FORMULATION OF TOUR SERVICE PRICE WITH ACTIVITY-COST PLUS PRICING METHOD (CASE STUDY AT PT. AIRLANGGA GLOBAL TRAVELING)

This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.

Legal Protection for Patient of Independent National Health Insurance’s Participant: Restriction on Hospitalization Upgrade

The government issued Regulation of the Minister of Health Number 51 of 2018 which regulates the increase in inpatient classes which are difficult to understand. After the issuance of the Minister of Health's regulation regarding the imposition of fees and the difference in costs in the Health Insurance program, causing confusion in the community. This study aims to analyze the legal protection for independent national Health Insurance Participants after the issuance of the Minister of Health Regulation concerning imposition of cost and difference in the health insurance Program. In addition, to analyze the existence of a norm conflict between the Minister of Health Regulation about Imposition of cost and Difference in cost toward the laws and regulations above. This study uses a statutory, conceptual and comparative approach. The type of research used in this study is normative legal research. The results showed that the legal protection of JKN participants independently after the enactment of Permenkes Number 51 of 2018 regarding the Imposition of Costs and Difference in Costs in the Health Insurance Program was unclear and caused legal uncertainty. Besides that, it turns out there has been a norm conflict between the Minister of Health Imposition of Imposition of costs and costs difference in Health Insurance with the Perpres Health Insurance, the National Social Security Act, the Consumer Protection Law and Human Rights. Settlement that can be taken to harmonize the norm conflict is to revoke Article 10 paragraph (5) Permenkes Number 51 of 2018, set aside the Article and conduct a judicial review to the Supreme Court.

The costs and benefits of prosecution: a contractualist justification of amnesty

ABSTRACTAfter the cessation of conflict the majority of those involved in violations of international law will not be held criminally accountable. Rather, it is frequently the case that the bulk of perpetrators receive amnesty. Often, consequentialist considerations weigh heavily on the decision to grant amnesty. For instance, amnesties may be offered in order to generate aggregate security benefits in volatile post-conflict settings. My contention is that states cannot morally justify amnesties by appealing solely to the aggregate benefits they are expected to deliver. The moral objection concerns the distribution of associated costs, where such costs include the risk of re-offense that amnesty generates. Importantly, these costs may be unevenly imposed onto the society. This means that certain citizens will expect to bear individual losses greater than any gains the amnesty can deliver to them. Those placed at a net-disadvantage can object that amnesties are morally unjustifiable: they impose unreasonable burdens on them in order to secure benefits for others. However, as amnesties are often vital to achieve peace there remain strong pragmatic reasons to favour limited prosecutions. Given these concerns it is necessary to justify the differential imposition of cost associated with amnesties. I argue that ex ante contractualism, as a theory of moral justification, is well-suited to this task. According to this framework amnesties are justified only if no individual could reasonably reject the associated burdens. By developing a non-aggregative justification of amnesty this account offers a novel approach to the design and implementation of post-conflict prosecutorial strategies.

Identifying Adaptation Options and Constraints: The Role of Agronomist Knowledge in Catchment Management Strategy

Water suppliers in parts of Europe currently face occasional Drinking Water Directive compliance challenges for a number of pesticide active substances including metaldehyde, clopyralid and propyzamide. Water Framework Directive (WFD) Article 7 promotes a prevention-led (catchment management) approach to such issues. At the same time, European pesticide legislation is driving reduced active substance availability. In this context, embedding agronomic drivers of pesticide use into catchment management and regulatory decision making processes can help to ensure that water quality problems are addressed at source without imposition of disproportionate cost on either agriculture or potable water suppliers. In this study agronomist knowledge, perception and expectations of current and possible future pesticide use was assessed and the significance of this knowledge to other stakeholders involved with pesticide catchment management was evaluated. This was then used to provide insight into the possible impacts of active substance restrictions and associated adaptation options. For many arable crops, further restrictions on the range of pesticides available may cause increased use of alternatives (with potential for “pollution swapping”). However, in many cases alternatives are not available, too costly or lack a proven track record and other adaptation options may be selected which catchment managers need to be able to anticipate.

The challenges of incorporating scientific evidence into policy making. In this issue.

The challenges of incorporating scientific evidence into policy making. In this issue.

It's all about the service

Managed rollouts of electronic data interchange (EDI) often mean the imposition of cost and inconvenience on companies with low market power by trading partners with large market power. This damages customer and supplier relationships. But it doesn't have to be that way.

The Contribution of Suppressed and Induced Traffic in Highway Appraisal, Part 1: Reference States

In this paper and its sequel we investigate the contribution of suppressed and induced traffic to emissions and user benefits derived from new roads and capacity changes under different pricing regimes. Equilibrium transport models are used to appraise selected highway and pricing policies over the period 2000–20. Here we examine the suppression of demand through increasing congestion in two reference states against which capacity changes will be appraised in the second paper. The first state is the consequence of ‘doing nothing’ over the twenty-year period; the second corresponds to the imposition of marginal cost (congestion) pricing on network links. Taking both a network model of Cardiff, and a single representative link (SRL) model, we estimate the effect of suppressed demand on the emission of: carbon monoxide, hydrocarbons, nitrogen oxides, particulates, and carbon dioxide. We show both analytically and numerically that, by reducing effective growth and moderating speeds, the suppression of traffic can have significant implications for vehicle emissions in the peak period, the effect varying in proportion to the elapsed time from the base year. At a travel time elasticity of −0.25, congestion pricing is shown to make an important contribution to containing all emissions, reducing carbon monoxide and carbon dioxide peak volumes by a quarter to a third of their unpriced level by the year 2010.