Essays about: "discretion"

Showing result 6 - 10 of 141 essays containing the word discretion.

  1. 6. Audit scope: disclosure practice and implications on audit pricing and audit delay

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

    Author : Zhixing Liu; Shiyuan Xu; [2023]
    Keywords : Audit fee; Audit delay; Audit scope; Audit process;

    Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

  3. 7. EU Copyright and Competition Law - "Under which conditions may a refusal to license copyright-protected content constitute an abuse of a dominant position?"

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ariana Qerimaj; [2023]
    Keywords : EU; Copyright Law; Competition Law; Intellectual Property Rights; Article 102 TFEU; Magill; IMS Health; Refusal to license; Abuse of dominant position; Law and Political Science;

    Abstract : The topic that this thesis aims to investigate is that of the intersection of intellectual property rights (more specifically copyright) and EU competition law. The research is carried out with the purpose of exploring the following two questions; namely to what extent the interest of further competition is reflected internally within the scope of copyright protection, as well as, under what conditions a refusal to license a copyright-protected work constitutes an abuse of a dominant position according to Article 102 TFEU. READ MORE

  4. 8. Acquisition of nationality – A right for stateless children in Europe?

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Ebba Torgersson; [2023]
    Keywords : Public international law; statelessness; children; nationality; Law and Political Science;

    Abstract : I Europa påverkas cirka 600 000 personer, inklusive barn, av statslöshet. Även om UNHCR:s #IBelong-kampanj har uppmärksammat frågan och satt ett tydligt mål att statslösheten ska upphöra till 2024, råder det fortfarande tvivelaktigheter kring vilken stat som är ansvarig för att bevilja statslösa barn medborgarskap. READ MORE

  5. 9. Hitting the Target: An Analysis of Inflation Targeting Policies

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Elin Roslund; Victoria Benckert; [2023]
    Keywords : Inflation Target; Inflation; Generalized Synthetic Control Method; Discretion; Taylor Rule;

    Abstract : Acknowledging that world inflation reached its highest levels in decades in 2022, this paper investigates how the adoption of an inflation targeting regime has affected the inflation level and the inflation variability for a sample of five advanced economies from 1980 until the end of 2020. This paper discusses the implications of inflation targets in relation to the relative output growth across inflation targeting and non-inflation targeting economies to further contribute to the debate about its efficacy. READ MORE

  6. 10. Factors associated with nurse thriving at work : A descriptive review

    University essay from Högskolan i Gävle/Avdelningen för vårdvetenskap

    Author : Yu Chen; Yichuan Wang; [2023]
    Keywords : ;

    Abstract : Background: Thriving refers to a process of growth and development, which cansignificantly decrease nurse absenteeism and turnover rates, facilitating continuousgrowth and well-being for nurses while promoting enhanced nursing quality and thevigorous development of the nursing profession. However, determining how to improvenurses' thriving remains a challenge. READ MORE