Essays about: "Rules vs. principles"

Found 4 essays containing the words Rules vs. principles.

  1. 1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  3. 2. Digital Competition Law and Data Privacy in the EU – The Overlap and Interplay between GDPR, Article 102 TFEU, and DMA

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Oskar Nilsson; [2023]
    Keywords : Competition Law; Data Protection Law; Data Privacy; EU; EU Law; Overlap; Interplay; GDPR; General Data Protection Regulation; Article 102 TFEU; DMA; Digital Markets Act; Digital Platforms; Access to Data; Imbalanced Bargaining Power; Degrading Data Privacy; Law and Political Science;

    Abstract : Large digital platforms impact the entire internal market of the EU. In particular, three challenges characterise their relationship with businesses and end-users, “access to data”, “imbalanced bargaining power”, and “degrading data privacy”, where the common denominator is personal data. READ MORE

  4. 3. Businesslike or not? : A mixed method study based on the Balanced Scorecard comparing the public and private rental-housing companies in Sweden

    University essay from Umeå universitet/Företagsekonomi

    Author : Linn Sidahl; Fanny Stenlund; [2017]
    Keywords : Balanced Scorecard Method; Convergence; Neutral competition; Public rental housing companies; Public vs. Private rental housing companies; Businesslike principles;

    Abstract : In 2011 a new law concerning the public rental-housing sector in Sweden was imposed. The reason behind the amendment was that the Swedish government was concerned that the previous law did not comply with the EC-laws concerning state aid and competition rules. READ MORE

  5. 4. Universalism vs Women's Rights: A critical discussion on gender-specific human rights regulation

    University essay from Lunds universitet/Juridiska institutionen

    Author : Tora Törnqvist; [2016]
    Keywords : Human Rights; Women s Rights; Universalism; Women Prisoners; Gender-specific Regulations; The Bangkok Rules; The Mandela Rules; Law and Political Science;

    Abstract : When founding the modern human rights protection, the UN did to a great extent have focus on protecting men and men’s rights, even though one of the core principles of human rights is their universality. Over the past few decades work has been done to include women’s perspectives in the human rights protection. READ MORE