1,173 research outputs found
Regime Congruence: Rethinking the Scope of State Responsibility for Transboundary Environmental Harm
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Climate Adaptation Law: Governing Multi-Level Public Goods Across Borders
Get PDFThe increasingly severe and irreversible effects of climate change around the world make adaptation to a changing climate an immediate and urgent global priority, as the Paris Agreement on Climate Change acknowledged. Yet adaptation investment--to make communities and ecosystems more resilient to climate change--has been slow to materialize. Closing the finance gap and rising to the challenge of adaptation requires two conceptual shifts in how we think about adaptation law and governance. The first is that optimal adaptation is a public good, much like a healthy climate or safe streets. Everyone is better off in a resilient community that can thrive despite climate impacts, whether they contributed to resilience or not. This means adaptation investment will likely continue to be underprovided by the market in the absence of an effective legal regime. The second shift is that adaptation is not merely a local matter, though it is still largely treated as such. In several important scenarios, it will also be an international public good requiring international cooperation. Parties to the Paris Agreement seemingly recognized this when they described adaptation as a global challenge with local, subnational, national, regional and international dimensions. However, they did not consider what this means in practical terms for law and governance, and the literature is still largely silent on this issue.
This Article seeks to move the analysis forward. It makes three principal contributions. First, building on economic analysis of collective action problems, externalities, and public goods, it develops an analytical framework to examine the adaptation challenge and similar cross-cutting legal issues. In particular, it reconceptualizes climate adaptation as a multi-level public good (MLPG)--with domestic, transboundary, and global dimensions. Second, it explores the implications of this conceptual shift for institutional and legal design at each level of governance. It considers the efficacy of different market-based mechanisms (Coasean private contracting) and prescriptive regulation in the light of this framework and explores the distinctions between the domestic and the international realms. Third, it proposes a multi-level governance model that could help produce what I call optimal adaptation and help optimize legal design. In particular, it identifies three priority areas for institution building in the transboundary setting that pose particular challenges for legal design. This framework will open avenues for more granular and critical study of the legal design and contracting required to rise to the challenge of multi-level public goods
Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating : Studi Persepsi Mahasiswa Akuntansi Universitas Flores
Get PDFThe purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05
PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Flores
Get PDFThe purpose of this study was to determine the perception of accounting students regarding the ethics of preparing financial statements. The population in this study were all students of the Accounting Study Program. Based on the purposive sampling method, this study used a sample of 86 respondents and the sample consisted of 22 upper-level students and 64 lower-level students. The variable in this study is the Ethics of Financial Statement Preparation. The method used is descriptive quantitative. This study uses primary data, namely questionnaires. Data were analyzed using independent sample t-Test analysis which was processed through IBM SPSS Statistics ver 25. The results of this study indicate that: There are differences in perceptions regarding the ethics of preparing financial statements for upper-level students and lower-level students as seen in earnings management, misstatements, disclosure of information, cost benefits, and responsibility for preparing financial statement
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