A magistrate's view on achieving compliance

This conference presentation was given as part of the Achieving Compliance with Road Traffic Law: What can enforcement, prosecution and sentencing contribute? Conference by Chris Hunt Cooke, Magistrate and Chairman of the Magistrates' Association Road Traffic Committee. The conference, jointly organised by PACTS and the Criminal Justice Research Centre with Brunel Law School, was hosted at Brunel University on the 13th June 2012, and was the first opportunity to review the evidence about how to improve compliance with road traffic law. Its aim was to set out the challenges facing the government over the next few years and the steps that need to be taken to improve levels of compliance on our roads. It took a wide look at the process of compliance from initial choices about enforcement through to the effectiveness of the court system

UNO Code of Professional Ethics

The UNO Code of Professional Ethics, updated December 2014

UMaine Research_FAQ Regarding Essential Activity Guidance and Requests

FAQ Regarding Essential Activity Guidance and Requests for University of Maine researchers during the COVID-19 pandemic

Cross Compliance: what about compliance?

We reviewed some moral hazard (MH) models applied to agri-environmental policies and identified the main methodological aspects of the literature on this topics. Imperfect vs incomplete monitoring , static vs dynamic and single vs multiple agents models are the main lines along which the literature has been organised analysing each component of a MH model. Most papers point out the role of farmers' risk aversion in mitigating MH. Others highlight that the observed high rate of compliance is still somewhat paradoxical given current enforcement strategies with low fines and monitoring levels. Cross compliance confirm these findings and urges further studies on dynamic models and farmers' non profit maximising behaviour.Cross-compliance, Moral Hazard, Enforcement, Agri-environmental schemes, Agricultural and Food Policy, Q15, Q58, D82,

Determinants of IFRS compliance in Africa: analysis of stakeholder attributes

Purpose: This paper examines the drivers of companies’ compliance with IFRS using the stakeholder salience theory. Research Methods: We have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. Our study has also established the relationship between stakeholders’ attributes and firms’ compliance with IFRS. Findings: On IFRS compliance, we found that the average compliance score among the companies over the period was 73.09% with a minimum score of 62.86% and maximum of 85.61%. We found a significant positive association between audit committee competence (ACC) and compliance and found the same for chartered accountants on board (AOB). There is less compliance with the latest standards, such as IFRS 3, 7, and 13. Also, IAS 17, 19, 36, and 37 are problematic across the sample. We also found that compliance has been increasing over the years. Practical implications. For companies, our studies provide empirical evidence on the importance of having chartered accountants’ corporate boards as well as competent audit committees involved in ensuring high compliance with IFRS. Our findings also provide valuable information for professional accounting organizations on the role of its members (chartered accountants) in the effectiveness of IFRS compliance. Value/Contribution: This study complements and updates prior studies on IFRS compliance with findings from Africa, a region that has been neglected in the literature. It provides empirical evidence on the importance of chartered accountants sitting on corporate boards in ensuring high compliance with IFRS

PCOM Opportunities Academy 2016 Graduation Ceremony Program

Program for PCOM\u27s Opportunities Academy Graduation Ceremony. Opening remarks by Denah Appelt, PhD; Jay Feldstein, DO; and Marcine Pickron-Davis, PhD. Guest speaker: David Addley, DO.https://digitalcommons.pcom.edu/diversity_inclusion/1014/thumbnail.jp