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Analisis Pengungkapan Laporan Keuangan Perusahaan Pembiayaan, Intan Herlina Oktaviani, Dwi Martani

Jurnal Akuntansi dan Keuangan Indonesia

The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific …

0556 Transportation Legislation Review Committee, Colorado Legislative Council

All Publications (Colorado Legislative Council)

No abstract provided.

Municipal Broadband: Challenges And Perspectives, Craig Dingwall

Federal Communications Law Journal

This Article reviews the status and challenges of municipal broadband and provides recommendations for responsible municipal broadband deployment. The Author reviews broadband demand; possible justifications for and the status of municipal broadband deployment; speed, feature, and price considerations; regulatory and technical issues; and relevant laws and legislation. The Author offers specific national policy recommendations and concludes that government/industry partnerships offer perhaps the best solution for municipal broadband deployment where broadband needs aren't met.

Opening Bottlenecks: On Behalf Of Mandated Network Neutrality, Bill D. Herman

Federal Communications Law Journal

This Article calls for mandated "network neutrality," which would require broadband service providers to treat all nondestructive data equitably. The Author argues that neutral networks are preferable because they better foster online innovation and provide a more equitable distribution of the power to communicate. Without mandated network neutrality, providers in highly concentrated regional broadband markets will likely begin charging content providers for the right to send data to end users at the fastest speeds available. The Author demonstrates that regional broadband competition and forthcoming transmission technologies are unlikely to prevent broadband discrimination, ad hoc regulation under current statutory authority is …

Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Executive Decree No. 2066 - Electricity Sector Regime, Presidente Constitucional De La República, Ecuador

Latin American Energy Policies

This decree aims to establish general rules and procedures for implementing the Law of the Electricity Sector with respect to the generation, transmission, distribution and marketing of electricity that is needed to meet the domestic demand through the optimal use of natural resources.

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder

Shyam Sunder

No abstract provided.

The How And Why Of The New Public Corporation Tax Shelter Compliance Norm, Susan Cleary Morse

Susan Cleary Morse

This paper examines the recent shift toward an anti-tax shelter federal income tax compliance norm at public corporations, as evidenced by practitioner and government comments and survey results. The paper focuses on the organizational behavior of tax decisionmakers within public corporations as they respond to Sarbanes-Oxley, enforcement and publicity initiatives, and tax shelter regulation.

The paper identifies three elements that have contributed to the development of a stronger tax compliance norm. First, Sarbanes-Oxley has resulted in the expansion and increased transparency of public corporation tax decisionmaking groups. Organizational behavior insights suggest that this may produce more considered decisions. Second, civil …

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

2006 Introduction- Beyond Regulation: Creating Tools For Promoting An Ethical Culture In Nonprofit Organizations, Audrey Barrett, Laura Deitrick, Robert Donmoyer, Pat Libby

Nonprofit Leadership and Capacity Building

Introduction to "Beyond Regulation: Creating Tools for Promoting an Ethical Culture in Nonprofit Organizations" report.

Presented at the Annual Meeting of the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) in Chicago Illinois on November 15-18, 2006.

2006 Beyond Regulation: Tools For Promoting Ethical Action In Nonprofit Organizations, The Nonprofit Institute At University Of San Diego

Nonprofit Leadership and Capacity Building

For a full year more than 168 nonprofit practitioners participated in a dialogue series about nonprofit ethics that culminated in a large-scale forum on October 27, 2006. The result of this thoughtful deliberation was a discussion guide that can be used by nonprofits during board and/or senior staff meetings (a) to explore existing ethical practices within a nonprofit organization (b) reach a common understanding about the ethical culture that participants wish to see in action and (c) uncover any discrepancies that currently might exist between what is currently happening and what people engaged in the conversation believe ought to be …

A Tale Of Conflicting Sovereignties: The Case Against Tribal Sovereign Immunity And Federal Preemption Doctrines Preventing States' Enforcement Of Campaign Contribution Regulations On Indian Tribes, Paul Porter

University of Michigan Journal of Law Reform

This Note will discuss whether Indian tribes can assert tribal sovereign immunity to avoid compliance with state campaign finance regulation and whether such regulations should be preempted by federal law. Tribal sovereign immunity is not an enshrined constitutional imperative; it exists only under federal common law and can be limited by the courts from blocking state suits to enforce campaign finance regulations against tribes. This Note will also argue that state campaign finance regulations should not be preempted by federal law because states have a compelling interest in protecting their political processes from corruption that outweighs tribal interests in flouting …

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society, Shyam Sunder

Shyam Sunder

No abstract provided.

Developing Governance And Regulation For Emerging Capital And Securities Markets, Ali A. Ibrahim

Georgetown Law Graduate Paper Series

No abstract provided.

Dependent Controllers And Regulation Policies: Theory And Evidence, Carmine Guerriero

Fondazione Eni Enrico Mattei Working Papers

This paper analyzes the effects of supervisors’ (i.e., regulators and judges) selection rules on regulated prices. A checks and balances’ regulatory review process strengthens the role of the judicial power and election increases the populism of implicitly motivated supervisors. Election arises when the risk related to expropriation of sunk investments and the inter-party distance are lower. Employing U.S. electric power market’s data, the empirical evidence strongly confirms these predictions. Indeed, when treated as endogenous, only the election of administrative law judges and not the one of regulators significantly lowers the level of electricity rates. Moreover a more effective supervision technology …

Re-Thinking Securities Regulation: A Comparative Study Of Asx, Nyse, And Sgx , Benedict Sheehy

ExpressO

This article approaches the issue of securities regulation starting with an examination of the nature and role of markets and financial markets. It next outlines the various arguments for and against regulation, and then looks at approaches taken by markets and their regulators. The approaches are government regulation, self-regulation and co-regulation, and the structural changes via demutualization and corporate governance. With this background, it turns to examine how these approaches have played out in the markets themselves. The article surveys the regulatory aspects of the ASX, NYSE and the SGX, and reviews the regulatory and financial performance of the markets. …

The Use And Misuse Of Disclosure As A Regulatory System, Paula J. Dalley

ExpressO

Over the past several decades, legislators and regulators have increasingly turned to disclosure schemes, rather than substantive regulation, to accomplish regulatory goals. Most of these schemes are either expressly or impliedly based on the disclosure-based regulatory system established by the securities acts, which is primarily intended to provide information to traders in an established market and thereby to enhance the operation of the market. A secondary purpose of the securities acts is to alter the behavior of firms and individuals through the operation of the market. Other disclosure schemes usually have similar purposes, but they rarely operate in a market …

A Tough Pill To Swallow: Does The First Amendment Prohibit Wv From Regulating Pharmaceutical Companies' Advertising Expenses To Lower The Cost Of Prescription Drugs?, Brienne Taylor Greiner

West Virginia Law Review

No abstract provided.

Video Over Telephone Networks: The Case Against Regulation, Hal J. Singer, J Gregory Sidak, Robert W. Crandall

ExpressO

The current wave of telecommunications reform stands to significantly affect the provision of video over telephone networks. Current legislative initiatives are treating video services provided over telephone networks in essentially the same way as traditional cable video services. We examine whether, on legal or policy grounds, video services provided over a telephone network should be regulated as a cable service. We evaluate the history of cable regulation and the services that Congress envisioned to be regulated when it first drafted legislation establishing a regulatory framework for cable television services in 1984. We then examine numerous differences between video services delivered …

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.

Just Until Payday, Ronald Mann, James Hawkins

ExpressO

Abstract The growth of payday lending markets during the last 15 years has been the focus of substantial regulatory attention both here and abroad, producing a dizzying array of initiatives by federal and state policymakers. Those initiatives have conflicting purposes – some seek to remove barriers to entry and others seek to impose limits on the business. As is often the case in banking markets, the resulting patchwork of federal and state laws poses a problem when one state is able to dictate the practices of a national industry. For most of this industry’s life, just that has happened – …

The How And Why Of The New Public Corporation Tax Shelter Compliance Norm, Susan Cleary Morse

ExpressO

This paper examines the recent shift toward an anti-tax shelter federal income tax compliance norm at public corporations, as evidenced by practitioner and government comments and survey results. The paper focuses on the organizational behavior of tax decisionmakers within public corporations as they respond to Sarbanes-Oxley, enforcement and publicity initiatives, and tax shelter regulation.

The paper identifies three elements that have contributed to the development of a stronger tax compliance norm. First, Sarbanes-Oxley has resulted in the expansion and increased transparency of public corporation tax decisionmaking groups. Organizational behavior insights suggest that this may produce more considered decisions. Second, civil …

Marital Harmony And Conflict: Linkages To Infants' Emotional Regulation, Cardiac Vagal Tone, And Developmental Status At Six- And Nine-Months Of Age, Staci Shizuko Ohmine

Theses and Dissertations

This study examined the linkages between marital harmony and conflict and infants' emotional and physiological regulation abilities and developmental status at six- and nine-months of age. Participants included 93 first-time mothers and their infants (43 males, 50 females) from a Mountain West community. Mothers were asked to complete a battery of questionnaires, including a demographic measure and Braiker and Kelly's (1979) marital quality questionnaire. The revised Bayley Scales of Infant Development (BSID II) and Behavior Rating Scales (BRS) 2nd Edition were administered at six- and nine-months to measure infants' mental and motor development status and emotional regulation abilities. Infants' heart …

“Just Scanning Around” With Diagnostic Medical Ultrasound: Should States Regulate The Non-Diagnostic Uses Of This Technology?, Archie A. Alexander

ExpressO

Recent advances in medical imaging have provided physicians with more accurate diagnostic information, which has allowed them to tailor their therapies to reduce health care costs. These recent advances have caused the New England Journal of Medicine to hail diagnostic medical imaging as one of the greatest contributions to medicine in last thousand years. Yes, modern diagnostic imaging plays a major role in medicine, especially in the case of diagnostic imaging technology. One reason this technology has assumed such a prominent position worldwide is the usage of higher sound intensities by its manufacturers for better image quality. A recent survey …

White Dollars, Black Candidates: Inequality And Agency In Campaign Finance Law, Terry Smith

South Carolina Law Review

No abstract provided.

Invasive Predators: A Synthesis Of The Past, Present, And Future, William C. Pitt, Gary W. Witmer

USDA Wildlife Services: Staff Publications

Invasive predators have had devastating effects on species around the world and their effects are increasing. Successful invasive predators typically have a high reproductive rate, short generation times, a generalized diet, and are small or secretive. However, the probability of a successful invasion is also dependent on the qualities of the ecosystem invaded. Ecosystems with a limited assemblage of native species are the most susceptible to invasion provided that habitat and climate are favorable. In addition, the number of invasion opportunities for a species increases the likelihood that the species will successfully establish. The list of routes of entry or …