International Uniformity Research Articles

Evaluation of Financial Reporting Standards Adaptation Process: Research for Professionals and Academicians

The formation and widespread use of standards to ensure international uniformity in the world is recognised as one of the most significant changes in financial reporting in the history of accounting. These changes and developments have a significant impact on professional members and accounting education, which are closely related to the adaptation process of standards. The purpose of this study is to examine the views of academicians and independent auditors who provide accounting education at universities in Turkey on the financial reporting standards adaptation process. The analysis of the data obtained from 389 participants revealed no significant differences in opinion between independent auditors and academicians regarding their general views on standards and the services provided by relevant institutions on standards. However, there was a notable divergence of opinion on the perceived effectiveness of the POA in addressing standards-related issues and the broader challenges associated with standards.

The World Health Organization Reporting System for Lung Cytopathology-A Review of the First Edition.

The World Health Organization Reporting System for Lung Cytopathology is the first international system that was developed to standardize the reporting of lung cytopathology specimens across all settings of cytopathology practice. The system is composed of five diagnostic categories, which apply to all lung cytopathology specimen types. Each category contains cytomorphologic criteria, an estimated risk of malignancy, and clinical management recommendations. International uniformity in the reporting of lung cytopathology will refine the communication between cytopathologists and clinicians and ultimately improve patient care. Furthermore, standardizing the cytomorphologic criteria for each lesion will improve reproducibility among cytopathologists and highlight areas in lung cytopathology that require further research. The system also provides best practice recommendations for the selection of ancillary tests to aid in the diagnosis of each lesion, or group of lesions, keeping in mind that resources will vary across different practice settings. The goal of this review is to summarize the cytomorphologic criteria, potential diagnostic pitfalls, ancillary testing, estimated risk of malignancy, and clinical management recommendations for each diagnostic category.

Unusual but Perhaps Not Unexpected: The Lonely Furrow Ploughed by the CJEU in Respect of an Article 17 ‘Accident’

This article considers the interpretation given to the meaning of ‘accident’ in Article 17(1) of the Montreal Convention by Advocate Generals and the Court of Justice of the European Union (CJEU). It explains that whilst the former have given opinions consistent with the established jurisprudence of other signatory states (in particular the US Supreme Court’s decision in Air France v. Saks), the latter has not followed suit, but rather has alighted on its own erroneous interpretation of ‘accident’ in this context; which is one inimical to the advancement of international uniformity. Passenger Liability, Article 17, Accident, interpretation, uniformity, Saks, CJEU

SOUTH AFRICAN MARINE INSURANCE LAW: THE CURRENT STATE OF OUR DRAFT MARINE INSURANCE BILL AND THE EFFECT OF ITS PROMULGATION ON THE SOUTH AFRICAN MARINE INSURANCE INDUSTRY

In 1997 a draft proposal for a Marine Insurance Act was prepared as a new South African statute in response to a call for the development of marine insurance by legal practitioners, academics, various members of the Maritime Law Association and other members of various Marine Underwriting bodies (the draft bill was redrafted in 1997 by its main draftsman Adv Douglas Shaw QC). The draft legislation, tends to adopt the form and structure of the English Marine Insurance Act 1906 (6 Edw 7c 41), with minor differences. For instance, in keeping with the South African law on insurance, the draft Act excludes the English law concept “uberrima fides”, which has been rejected as an alien concept under South African insurance law. It is essential for legislature to review the status of the bill as marine insurance forms the oldest part of our well established maritime economy. Developments in marine insurance laws will enable South Africa to participate more meaningfully from a legislative point of view in the international arena. The draft bill is a useful tool in determining the probable future direction of the developments in South African marine insurance, however, this draft legislation has not been promulgated. It is possible to underestimate the usefulness of such a code since ten years have passed since the bill’s last re-draft. It is proposed in this article that there is a need for codified South African Marine Insurance Law and that perhaps the legislature should reopen the debate on the bill and consider it in order to hasten the process of its promulgation. Further, if such a statute is developed it must be unique to South Africa in that it must reflect a balance between the modern Roman-Dutch law as applied by our courts in marine insurance matters while useful English law concepts are also reflected for the purposes of international uniformity. However, if capturing such a dichotomy in the draft bill proves to be against international marine insurance trends, perhaps the best way forward is to promulgate the existing draft Act as is. What must be achieved in the end is that South African Marine Insurance Law must lose its legal research status of being the “Cinderella” of all insurances and have positive laws that govern it specifically in the form of a South African Marine Insurance Act.

International Abuses, EU Solutions: Using EU Structures to Address the Challenges of International Antitrust

Modern markets are increasingly international, online and unrestricted by geographic borders and territoriality. Competition regulation remains decidedly domestic in nature, restrained by principles of jurisdiction and state sovereignty in a way that multinational business is not. With the rise of online markets and transnational trade, legislators and regulators are increasingly expected to grapple with abuses of dominance which span multiple jurisdictions. However, traditional approaches to state sovereignty and prescriptive jurisdiction present fundamental challenges to the effective implementation of competition policy in these modern markets. In particular, abuses of dominance by international or online firms have the potential to profoundly impact national economies. Yet unlike other competition ills, such as cartels, abuse of dominance is not the subject of widespread international regulatory cooperation or legislative uniformity. Against this background, substantive convergence emerges as a potential solution to jurisdictional clash but, as this article explores, it faces legal, sociopolitical, and practical obstacles that make its success not only unlikely, but not necessarily desirable. While recognising the unique political context of the EU legal system, in particular the role of market integration and its place at the core of policy decisions, this article explores what practical guidance may be found in the EU competition law framework. It explores EU horizontal, administrative measures which could be repurposed in order to bring further predictability and clarity to international jurisdictional issues. It concludes by proposing that EU approaches to case allocation, horizontal best practice standards and peer review may be meaningfully adapted by the international competition law community, in order to alleviate jurisdictional issues in competition regulation. jurisdiction, antitrust, EU, regulation, international, competition, convergence, cooperation, multinational markets, EU, abuse of dominance

Effect of angled spray nozzle designs on spray distribution and droplet spectrum

ABSTRACT New technologies have been developed to promote uniform, sustainable, safe and effective application of phytosanitary products. In this scenario, spray nozzles of different designs and jet angles can optimize application. Therefore, we aimed to analyze the effect of angled flat fan spray nozzles on spray pattern uniformity and droplet spectrum formation. The spray volumetric distribution of standard flat fan, double flat fan and the new angled flat fan spray nozzle, using two spray volumes were assessed. For that, the spray pattern distribution and the coefficient of variation (CV) were determined. The droplet spectrum characterization produced by the same treatments was performed in a real-time particle size analyzer. Also the effect of adding a fungicide mixture associated with an adjuvant on droplet formation was evaluated. All spray nozzles, regardless of design and spray volumes evaluated, produced CV values below 7%, considered acceptable by international uniformity standards. There was a difference in spray pattern according to the spray nozzle design and spray volume. It was evidenced that the main differences found in droplet spectrum occurred due to spray nozzle type, spray mixture and nominal flow rate, with little influence of spray jet angled or spray volumes.

Public law adjudication, international uniformity and the foreign act of state doctrine

Should courts, when applying foreign law, assess the validity or legality of foreign legislative or executive acts therein? The foreign act of state doctrine answers that question in the negative, but is often criticised as lacking a sound theoretical basis. This article argues, however, that the doctrine remains defensible if reconceptualised as a rule of private international law, which furthers the modest goal of international uniformity within the choice-of-law process. Assessing the validity or legality of foreign legislative and executive acts necessarily requires courts to address questions of foreign public law. Given the fact-specific and flexible nature of public law adjudication, courts cannot answer these questions, and thus cannot carry out such assessments, in a manner that loyally applies foreign law. The doctrine, then, makes the best of a bad situation, by sidestepping that problem with a clear rule of refusal which, if consistently applied, furthers international uniformity.

УСТАНОВЛЕНИЕ ДЕЙСТВИТЕЛЬНОСТИ СОГЛАШЕНИЯ О МЕЖДУНАРОДНОЙ ПОДСУДНОСТИ НА ОСНОВАНИИ LEX CAUSAE: ПРЕИМУЩЕСТВА И НЕДОСТАТКИ

The Institute of International Jurisdiction Agreement has recently been incorporated into domestic law through the adoption of the Russian Code of Arbitration Procedure on 24 July 2002 and the Russian Code of Civil Procedure on 14 November 2002. Previously, the domes-tic doctrine did not give sufficient attention to this instrument of contractual regulation of procedural relations and it was considered only to a limited extent. At present, including the adoption of the Concept of the Unified Code of Civil Procedure of the Russian Federation, which was developed for the purpose of comprehensive reform of procedural legislation, interest in international jurisdiction is growing significantly. Subordi-nation of a dispute to the jurisdiction of the court of the state whose law regulates the legal relationship between the parties from which the dispute arose significantly simplifies its reso-lution, as there is no need to establish the content of foreign law. Agreements on international jurisdiction also contribute to legal certainty between the parties. An agreement on international jurisdiction is of a complex legal nature as it has both procedural and substantive legal features. This type of agreement is at the intersection of private international law and international civil procedure law on the one hand, and civil and proce-dural law on the other. The study of the law applicable to agreements on international jurisdiction involves resolving a huge number of conflicts that arise when establishing the applicable national legal order to an aspect of an agreement. In the article, the author investigates the advantages and disadvantages of establishing the validity of an international jurisdiction agreement on the basis of the lex causae, i.e. the law applicable to the main contract with a foreign element for dispute settlement from which the parties conclude a propulsion agreement. The collision rule of the lex fori prorogati, set out in the 2005 Hague Convention and Regulation No 1215/2012 for its uniform application to the substantive validity of the agreement, does not contribute to international uniformity of decisions, since the law of the forum country referred to in the agreement as competent means not only substantive but also collision rules. As a result, the question of the applicable law to substantive validity is settled by the courts of various states on their own, and in most European law and order practice shows the application of the lex causae rather than the lex fori. The author concludes that accentuating the statute of the international jurisdiction agree-ment to the statute of the main treaty in order to resolve the question of the substantive validity of the agreement, despite the existence of certain shortcomings, is in the best interest of indi-vidual conflict interests, conflict of interests in turnover and law and order.

Has IFRS Enhanced Accounting Uniformity?

ABSTRACTI examine the effect of International Financial Reporting Standards (IFRS) adoption on the accounting uniformity of financial statements for a sample of large firms listed on Euronext. Using Taplin’s (A unified approach to the measurement of international accounting harmony*. Accounting and Business Research, 34(1), 57–73) uniformity index, I find that IFRS enhances uniformity of financial statements of firms within the same country (national uniformity) and between countries (international uniformity). The change in uniformity is not, however, homogeneous within and across jurisdictions that are subject to different accounting regulations before IFRS adoption. Those countries whose local GAAP was further from IFRS prior to adoption experience a greater increase in uniformity after IFRS adoption. I also find that international uniformity is increased most for items where IFRS eliminated divergence with local GAAP and for items where no regulation existed under local GAAP; when IFRS preserved the accounting choice set prescribed under local GAAP, uniformity does not increase. The main contribution relies on showing that the various forms of the relationship local GAAP-IFRS prior to the shift matter when examining the direct effect of IFRS adoption on the convergence of financial reporting practices.

Importance of Practical Courses for a Professional Degree: A Case of Library & Information Science (LIS)

The purpose of this study is to seek the opinion of Pakistani library professionals employed in different types of libraries and organizations about importance of practical courses, theory courses and practical-cum-theory courses they had studied for the fulfillment of their professional degree. It is a survey research based on a structured questionnaire. The survey reveals that the library schools of Pakistan design and develop their courses of their own accord to fulfill the local needs but they also follow the curriculum designed by the Higher Education Commission (HEC). While designing curricula, the international standard and uniformity is taken into consideration and the core courses to be taught in the first year of Masters program remain more or less same in all library schools. The theory and practical courses are also the part of curricula and imparting practical education is given due consideration. The professionals identified some courses in which more practical factor should be included so that the graduates should not face problems after joining the professional field. Keywords: LIS education; Practical Courses; Theory-Practical Ratio; Curriculum; Pakistan; Curriculum Development DOI : 10.7176/JESD/10-8-20 Publication date : April 30 th 2019

Murphy's Law: How Sports Gambling Legalization Can Have an International Impact

This Article discusses a history of gambling laws around the world and highlights the growth of the industry, particularly in regard to sports gambling. It goes on to address Antigua and Barbuda's World Trade Organization complaint against the United States for violating its commitments to the provision of gambling services. Since that dispute, the Supreme Court ruled in Murphy v. NCAA that Congress could not prohibit states from legalizing sports gambling. In the wake of Murphy v. NCAA, more countries will want to attract United States gamblers, and likewise, foreign gamblers will desire to enter the American gambling market. However, while sports gambling is now legal in many states, antiquated federal laws continue to prohibit the cross-border supply of gambling services. This Article shows that many countries have exemplified how regulation is more effective than prohibition, and it argues that the United States should remove remaining prohibitive laws and that the World Trade Organization should increase its role in gambling regulation to promote international uniformity and allow the gambling industry to achieve its full economic potential.

Sovereignty and Trans-Boundary Environmental Issues: A Search for Co-Existence

With no international uniformity and ambiguity in matters of jurisdiction in cases of cross-boundary environmental issues, the concerns for the same have taken a centre-stage. The need for having a clear perspective and a legal framework on environment related issues specifically in relation to jurisdictional aspect in trans-boundary claims has to be dealt with. But any debate of such nature will touch upon the concept of State Sovereignty. The debate for having a universal jurisdiction is quite new and that of extending it to the cases of environment is even more new and thought provoking. The environmental degrading activities of one State may affect the neighbouring State(s) too, which would thus involve various legal and political consequences. And one such consequence will be in relation to the territorial sovereignty. International law concerns have tried to strike a correct balance between the international responsibility towards environment and the principle of State Sovereignty. This article is an attempt to evaluate the evolving international environmental law jurisprudence in the above mentioned backdrop. In this the responsibility to protect and preserve the environment of the States is to be studied while taking into account the issues relating to sovereignty. It is to be analysed as regards how far obligations can be placed upon a State so as not to undermine the absoluteness of its Sovereignty.

A New Model to Calibrate a Reference Standard for Bovine Tuberculin Purified Protein Derivative in the Target Species.

Since 1986, use of a Bovine International Standard (BIS) for bovine tuberculin has been required to ensure national and international uniformity regarding the potency designation of bovine tuberculin Purified Protein Derivative (PPDb) preparations produced by multiple manufacturers. The BIS is the unique golden standard in the guinea pig potency assay, representing 100% potency, where potencies of production batches are calculated as relative potencies in comparison with the potency of the BIS which was set at 32,500 international Unit (IU) per mg. The stock supply and lifetime of the BIS is limited.The aim of this study was to develop a model to determine the potency of a newly produced in-house Reference Standard (RS) for PPDb with great accuracy in the target species (cattle) and to prove its precision and accuracy in the guinea pig potency test. First simulations were done to estimate the required number of cattle needed. Then, 30 naturally bTB infected cattle were subjected to a tuberculin skin test using multiple injections of both the RS and the BIS. Both were applied randomly in the same volume and concentration (1 dose). The potency of the RS against the BIS was directly derived from the least square means (LSMEANS) and was estimated as 1.067 (95% CI: 1.025–1.109), equal to a potency of 34,700 ± 1,400 IU/mg. In six guinea pig potency assays the RS was used to assign potencies to production batches of PPDb. Here, precision and accuracy of the RS was determined according to the parallel-line assay. Relative potencies were estimated by exponentiation of the common slope. The corresponding 95% confidence intervals were obtained according to Fieller's theorem. In sensitized guinea pigs, the relative potency of the RS against the BIS was 1.115 (95% CI: 0.871–1.432), corresponding to an absolute potency of 36,238 IU/mg (95% CI: 28,308–46,540).In conclusion: the method used to determine the potency of the RS against the BIS in naturally bTB infected cattle, resulted in a highly accurate potency estimate of the RS. The RS can be used in the guinea pig test to assign potencies to PPDb production batches with high precision and accuracy.

Legal Challenges of Implementing the System of Monitoring Carbon Dioxide Emissions from Maritime Transport within Ports of Call under the Jurisdiction of EU Member States

The subject analysed in this paper is European achievements and legal standards for the reduction of carbon dioxide (CO2) emissions from maritime transport. The author re-examines the ecological aspect of European maritime navigation and its important role in reducing CO2 emissions as the most important greenhouse gas. By reviewing the sources of European law relevant to this matter, the author examines European legal origins based on the provisions of Regulation (EC) No. 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport. In order to provide a systematic overview of the European legal framework, the author also analyses provisions that complement the rules and methods for monitoring CO2 emissions from maritime transport, i.e. the provisions contained in Regulation (EC) No. 2016/1927 and Regulation (EC) No. 2016/1928. The underlying concept of this paper is a discussion concerning the provisions of the regional monitoring, reporting and verification system of CO2 emissions from maritime transport, applicable to all ships irrespective of the flag the ship flies. The author further presents and analyses the effect that the application of the relevant provisions has on the reduction of CO2 emissions in ports and the measures that the European ports of call will be authorized to take, on 1st July 2019, in the sense of checking the Document of Compliance of the ship with the provisions of Regulation (EC) No. 2015/757. Taking into account the justification and functionality of the regional approach to addressing CO2 emissions issues from ships, the author considers it necessary to achieve international uniformity in order to reduce CO2 emissions from maritime transport globally.

Is the World Ready for Drones?

Remotely Piloted Aircraft (RPA) are revolutionizing the world. RPA, Unmanned Aerial Vehicles (UAVs), Unmanned Aircraft Systems (UAS) or ‘drones’ present many new opportunities for a diverse range of industries and practices. Drones are a new way for a closer societyaviation relationship, transportation of goods and data gathering. These opportunities present corresponding challenges: safety around people, infrastructure and other airspace users; privacy, and international uniformity. It is only a matter of time before drones will need integration with non-segregated airspace. Very soon drones could make international flights, particularly in regions with many countries in close proximity (e.g. Europe, South East Asia). Despite these exciting prospects, drone technology is outpacing national and international law. International aviation regulations are governed by the Chicago Convention 1944 and administered by the International Civil Aviation Organization (ICAO). Countries around the world are waiting for the first drone Standards and Recommended Practices (SARPs) from ICAO due in 2018. In the meantime, countries have received from ICAO a 2011 Circular Advisory, the 2015 Manual on Remotely Piloted Aircraft Systems (RPAS’) and Annex 2 Appendix 4 of the Chicago Convention. Working with this limited guidance, research to date on New Zealand, the United States and Singapore demonstrates great divergence in regulatory approaches and overall shows current State drone regulations are inadequate or failing on the current concerns. Therefore, clear guidance and uniformity is needed from ICAO.

Prevalence of Gestational Diabetes Mellitus in Eastern and Southeastern Asia: A Systematic Review and Meta-Analysis.

Aim To review the prevalence of gestational diabetes mellitus (GDM) in Eastern and Southeastern Asia. Methods We systematically searched for observational studies on GDM prevalence from January 2000 to December 2016. Inclusion criteria were original English papers, with full texts published in peer-reviewed journals. The quality of included studies was evaluated using the guidelines of the National Health and Medical Research Council, Australia. Fixed effects and random effects models were used to estimate the summary prevalence of GDM and the corresponding 95% confidence intervals (CI). Results A total of 4415 papers were screened, and 48 studies with 63 GDM prevalence observations were included in the final review. The pooled prevalence of GDM was 10.1% (95% CI: 6.5%–15.7%), despite substantial variations across nations. The prevalence of GDM in lower- or upper-middle income countries was about 64% higher than in their high-income counterparts. Moreover, the one-step screening method was twice more likely to be used in diagnosing GDM when compared to the two-step screening procedure. Conclusions The prevalence of GDM in Eastern and Southeastern Asia was high and varied among and within countries. There is a need for international uniformity in screening strategies and diagnostic criteria for GDM.

Has IFRS Enhanced Accounting Uniformity?

I examine the effect of International Financial Reporting Standards (IFRS) adoption on the accounting uniformity of financial statements for a sample of firms listed on Euronext. Using Taplin’s (2004) uniformity index, I find that IFRS adoption enhances uniformity of financial statements of firms operating within the same country (national uniformity) and between countries (international uniformity). The change in uniformity is not, however, homogeneous within and across jurisdictions that are subject to different accounting regulations before IFRS adoption. Specifically, those countries whose local GAAP was further from IFRS prior to adoption experience a predictably greater increase in uniformity upon IFRS adoption. I also find that international uniformity is increased most for items where IFRS eliminated divergence with local GAAP and for items where no regulation existed under local GAAP; when IFRS preserved the accounting choice set prescribed under local GAAP, uniformity does not increase.

Pain management framework in the emergency department: patterns in 40 emergency departments worldwide.

Many studies illustrate variation in pain management protocols in emergency medicine. This study examines analgesia frameworks in emergency departments (EDs) in multiple countries, compares them with the recent literature, and illuminates the variability in protocols and treatment. A survey was conducted assessing the pain management framework and practices in a convenience sample of 40 hospitals distributed over 22 countries. Most EDs (80%) indicated that pain intensity was routinely documented, most commonly (42.5%) using a verbal numerical 0-10 scale. Most (57.5%) reported specific protocols for specific conditions, with 56.5% reporting that these protocols were mandatory. Structured training was reported by 27.5% of responders. All (100%) reported analgesia administration in the trauma room. Oral paracetamol (67.5%) and intravenous morphine (92.5%) were the most commonly used analgesics. The variability in the pain management framework is high among EDs worldwide, highlighting the need for more international uniformity in analgesia practices in the ED.

The limited scope of seaborne cargo liability regime: new political–economic environments in the 21st century

ABSTRACTSince the 1920s, seaborne cargo liability regimes have introduced a small number of mandatory rules into international carriage of goods by sea, through the Hague–Visby Rules, to restrict freedom of contract. These rules worked within a limited scope to offset imperfect competition in the shipping markets. However, the recent Hamburg and Rotterdam Rules attempted to extend this scope of seaborne cargo liability regime, which seems to be more extensive than is desirable. This article compares and examines the shipping sub-sectors’ environment and maritime economics over the past century up to date. The new business patterns of the shipping sub-sectors, the rising influence of developing countries, and the containerisation are creating new shipping environments for this area of law. Compared with previous decades, imperfect competition is only found in a smaller number of areas within the shipping markets nowadays. This article argues that only a limited scope of application is needed for international seaborne cargo liability regime. Thus, these new economic and political realities call for innovative modifications to the recent rules regarding the scope of application, and future regime should refocus international uniformity on a limited scope.

Updated guidelines on screening for gestational diabetes.

Gestational diabetes mellitus (GDM) is associated with an increased risk of complications for both mother and baby during pregnancy as well as in the postpartum period. Screening and identifying these high-risk women is important to improve short- and long-term maternal and fetal outcomes. However, there is a lack of international uniformity in the approach to the screening and diagnosis of GDM. The main purpose of this review is to provide an update on screening for GDM and overt diabetes during pregnancy, and discuss the controversies in this field. We take on debatable issues such as adoption of the new International association of diabetes and pregnancy study groups criteria instead of the Carpenter and Coustan criteria, one-step versus two-step screening, universal screening versus high-risk screening before 24 weeks of gestation for overt diabetes, and, finally, the role of HbA1c as a screening test of GDM. This discussion is followed by a review of recommendations by professional bodies. Certain clinical situations, in which a pragmatic approach is needed, are highlighted to provide a comprehensive overview of the subject.