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international standard</title> <meta name="description" content="Search results for: international standard"> <meta name="keywords" content="international standard"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="international standard"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 8471</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: international standard</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8471</span> British English vs. American English: A Comparative Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Halima%20Benazzouz">Halima Benazzouz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> It is often believed that British English and American English are the foremost varieties of the English Language serving as reference norms for other varieties;that is the reason why they have obviously been compared and contrasted.Meanwhile,the terms “British English” and “American English” are used differently by different people to refer to: 1) Two national varieties each subsuming regional and other sub-varieties standard and non-standard. 2) Two national standard varieties in which each one is only part of the range of English within its own state, but the most prestigious part. 3) Two international varieties, that is each is more than a national variety of the English Language. 4) Two international standard varieties that may or may not each subsume other standard varieties.Furthermore,each variety serves as a reference norm for users of the language elsewhere. Moreover, without a clear identification, as primarily belonging to one variety or the other, British English(Br.Eng) and American English (Am.Eng) are understood as national or international varieties. British English and American English are both “variants” and “varieties” of the English Language, more similar than different.In brief, the following may justify general categories of difference between Standard American English (S.Am.E) and Standard British English (S.Br.e) each having their own sociolectic value: A difference in pronunciation exists between the two foremost varieties, although it is the same spelling, by contrast, a divergence in spelling may be recognized, eventhough the same pronunciation. In such case, the same term is different but there is a similarity in spelling and pronunciation. Otherwise, grammar, syntax, and punctuation are distinctively used to distinguish the two varieties of the English Language. Beyond these differences, spelling is noted as one of the chief sources of variation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Greek" title="Greek">Greek</a>, <a href="https://publications.waset.org/abstracts/search?q=Latin" title=" Latin"> Latin</a>, <a href="https://publications.waset.org/abstracts/search?q=French%20pronunciation%20expert" title=" French pronunciation expert"> French pronunciation expert</a>, <a href="https://publications.waset.org/abstracts/search?q=varieties%20of%20English%20language" title=" varieties of English language"> varieties of English language</a> </p> <a href="https://publications.waset.org/abstracts/15569/british-english-vs-american-english-a-comparative-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15569.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">501</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8470</span> COVID-19: A Thread to the Security System of Foreign Investment</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mehdi%20Ghaemi">Mehdi Ghaemi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In principle, foreign investment security is enshrined in International Investment Agreements (IIAs) and Bilateral Investment Treaties (BITs) in the form of protection standards such as the Full Protection and Security Standard (FPS). Accordingly, the host countries undertake to provide the necessary security for the economic activities of foreign investment. With the outbreak of coronavirus, the international community called COVID-19 a threat to international peace security, as well as to the public interest and national security of nations; and to deal with, they proposed several solutions, generally including quarantine, creating social distances, and restricting businesses. This article first studies the security of foreign investment in international investment law. In the following, it analyzes the consequences of the COVID-19 pandemic for foreign investment security so that if there is a threat to that security, solutions could be offered to reduce it. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=foreign%20investment" title="foreign investment">foreign investment</a>, <a href="https://publications.waset.org/abstracts/search?q=FPS%20standard" title=" FPS standard"> FPS standard</a>, <a href="https://publications.waset.org/abstracts/search?q=host%20country" title=" host country"> host country</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20health" title=" public health"> public health</a>, <a href="https://publications.waset.org/abstracts/search?q=COVID-19" title=" COVID-19"> COVID-19</a> </p> <a href="https://publications.waset.org/abstracts/163637/covid-19-a-thread-to-the-security-system-of-foreign-investment" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163637.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">105</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8469</span> Quality Service Standard of Food and Beverage Service Staff in Hotel</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Thanasit%20Suksutdhi">Thanasit Suksutdhi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This survey research aims to study the standard of service quality of food and beverage service staffs in hotel business by studying the service standard of three sample hotels, Siam Kempinski Hotel Bangkok, Four Seasons Resort Chiang Mai, and Banyan Tree Phuket. In order to find the international service standard of food and beverage service, triangular research, i.e. quantitative, qualitative, and survey were employed. In this research, questionnaires and in-depth interview were used for getting the information on the sequences and method of services. There were three parts of modified questionnaires to measure service quality and guest’s satisfaction including service facilities, attentiveness, responsibility, reliability, and circumspection. This study used sample random sampling to derive subjects with the return rate of the questionnaires was 70% or 280. Data were analyzed by SPSS to find arithmetic mean, SD, percentage, and comparison by t-test and One-way ANOVA. The results revealed that the service quality of the three hotels were in the international level which could create high satisfaction to the international customers. Recommendations for research implementations were to maintain the area of good service quality, and to improve some dimensions of service quality such as reliability. Training in service standard, product knowledge, and new technology for employees should be provided. Furthermore, in order to develop the service quality of the industry, training collaboration between hotel organization and educational institutions in food and beverage service should be considered. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=service%20standard" title="service standard">service standard</a>, <a href="https://publications.waset.org/abstracts/search?q=food%20and%20beverage%20department" title=" food and beverage department"> food and beverage department</a>, <a href="https://publications.waset.org/abstracts/search?q=sequence%20of%20service" title=" sequence of service"> sequence of service</a>, <a href="https://publications.waset.org/abstracts/search?q=service%20method" title=" service method"> service method</a> </p> <a href="https://publications.waset.org/abstracts/9761/quality-service-standard-of-food-and-beverage-service-staff-in-hotel" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/9761.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">351</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8468</span> Trashing Customary International Law Comprehensive Evaluation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Vahidkia">Hamid Vahidkia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Central to the World Court’s mission is the assurance of universal custom “as prove of a common hone acknowledged as law.” Understudies of the Court’s law have long been mindful that the Court has been superior at applying standard law than characterizing it. However until Nicaragua v. Joined together States, small hurt was done. For within the strongly challenged cases earlier to Nicaragua, the Court overseen to inspire commonalities in factious structure that floated its decisions toward the standard standards certain in state hone. The Court’s need of hypothetical unequivocality basically implied that a career opportunity emerged for a few eyewitnesses like me to endeavor to supply the lost hypothesis of custom. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=law" title="law">law</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a>, <a href="https://publications.waset.org/abstracts/search?q=jurisdication" title=" jurisdication"> jurisdication</a>, <a href="https://publications.waset.org/abstracts/search?q=customary" title=" customary"> customary</a> </p> <a href="https://publications.waset.org/abstracts/181976/trashing-customary-international-law-comprehensive-evaluation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181976.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">61</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8467</span> Issues in Implementing ISO 9002 from the Islamic Perspective (ISI 2020)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Masduki%20Bin%20Selamat">Ahmad Masduki Bin Selamat</a>, <a href="https://publications.waset.org/abstracts/search?q=Kang%20Chia%20Yang"> Kang Chia Yang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The International Standard Organization (ISO) is an international consensus on good management practice. It is derived from the Greek word “isos” meaning equal. ISO is aimed to give organization guidelines on what bring quality management system that leads to continuous improvement. The need of quality product is essential these days, especially in the manufacturing and service sectors. The requirement to produce good product is demanded, hence the certification of ISO enables the company to gain the trust from the public. Due to this, organizations whether government or private sectors in Malaysia are going for the ISO certification. However recently there has been an introduction of Islamic standard known as Islamic Standard Institute 2020 (ISI 2020). The ISI standards emphasize more on values that should be in the employees’ mind. By possessing good values, employees will work only for the betterment of the company. Currently only the feelings of being paid for the job exist in the employees’ mind. The non-Malays like Chinese and others, which comprise 40% of the sample size, are not aware about the existence of any Islamic quality system. As for the Malay managers, they support the Islamic quality systems. For them such values are encouraged by religion. By imitating religion, Allah promises a better life in this world and hereafter. Even though ISI 2020 is still new but the majority of Malays would support the need of Islamic quality system. Our findings suggest that integration of these two-quality systems running parallel would bring a better result. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=International%20Standard%20Organization%20%28ISO%29" title="International Standard Organization (ISO)">International Standard Organization (ISO)</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20standard" title=" Islamic standard"> Islamic standard</a>, <a href="https://publications.waset.org/abstracts/search?q=quality" title=" quality"> quality</a>, <a href="https://publications.waset.org/abstracts/search?q=ISI%202020" title=" ISI 2020"> ISI 2020</a> </p> <a href="https://publications.waset.org/abstracts/15971/issues-in-implementing-iso-9002-from-the-islamic-perspective-isi-2020" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15971.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">415</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8466</span> Wake Effects of Wind Turbines and Its Impacts on Power Curve Measurements </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sajan%20Antony%20Mathew">Sajan Antony Mathew</a>, <a href="https://publications.waset.org/abstracts/search?q=Bhukya%20Ramdas"> Bhukya Ramdas</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Abstract—The impetus of wind energy deployment over the last few decades has seen potential sites being harvested very actively for wind farm development. Due to the scarce availability of highly potential sites, the turbines are getting more optimized in its location wherein minimum spacing between the turbines are resorted without comprising on the optimization of its energy yield. The optimization of the energy yield from a wind turbine is achieved by effective micrositing techniques. These time-tested techniques which are applied from site to site on terrain conditions that meet the requirements of the International standard for power performance measurements of wind turbines result in the positioning of wind turbines for optimized energy yields. The international standard for Power Curve Measurements has rules of procedure and methodology to evaluate the terrain, obstacles and sector for measurements. There are many challenges at the sites for complying with the requirements for terrain, obstacles and sector for measurements. Studies are being attempted to carry out these measurements within the scope of the international standard as various other procedures specified in alternate standards or the integration of LIDAR for Power Curve Measurements are in the nascent stage. The paper strives to assist in the understanding of the fact that if positioning of a wind turbine at a site is based on an optimized output, then there are no wake effects seen on the power curve of an adjacent wind turbine. The paper also demonstrates that an invalid sector for measurements could be used in the analysis in alteration to the requirement as per the international standard for power performance measurements. Therefore the paper strives firstly to demonstrate that if a wind turbine is optimally positioned, no wake effects are seen and secondly the sector for measurements in such a case could include sectors which otherwise would have to be excluded as per the requirements of International standard for power performance measurements. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=micrositing" title="micrositing">micrositing</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=power%20performance" title=" power performance"> power performance</a>, <a href="https://publications.waset.org/abstracts/search?q=wake%20effects" title=" wake effects"> wake effects</a> </p> <a href="https://publications.waset.org/abstracts/16561/wake-effects-of-wind-turbines-and-its-impacts-on-power-curve-measurements" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/16561.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">461</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8465</span> Evaluation of Iranian Standard for Assessment of Liquefaction Potential of Cohesionless Soils Based on SPT</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Reza%20Ziaie%20Moayad">Reza Ziaie Moayad</a>, <a href="https://publications.waset.org/abstracts/search?q=Azam%20Kouhpeyma"> Azam Kouhpeyma</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In-situ testing is preferred to evaluate the liquefaction potential in cohesionless soils due to high disturbance during sampling. Although new in-situ methods with high accuracy have been developed, standard penetration test, the simplest and the oldest in-situ test, is still used due to the profusion of the recorded data. This paper reviews the Iranian standard of evaluating liquefaction potential in soils (codes 525) and compares the liquefaction assessment methods based on SPT results on cohesionless soil in this standard with the international standards. To this, methods for assessing liquefaction potential which are presented by Cetin et al. (2004), Boulanger and Idriss (2014) are compared with what is presented in standard 525. It is found that although the procedure used in Iranian standard of evaluating the potential of liquefaction has not been updated according to the new findings, it is a conservative procedure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cohesionless%20soil" title="cohesionless soil">cohesionless soil</a>, <a href="https://publications.waset.org/abstracts/search?q=liquefaction" title=" liquefaction"> liquefaction</a>, <a href="https://publications.waset.org/abstracts/search?q=SPT" title=" SPT"> SPT</a>, <a href="https://publications.waset.org/abstracts/search?q=standard%20525" title=" standard 525"> standard 525</a> </p> <a href="https://publications.waset.org/abstracts/133623/evaluation-of-iranian-standard-for-assessment-of-liquefaction-potential-of-cohesionless-soils-based-on-spt" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/133623.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">170</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8464</span> The Historical Framework of International Crime in International Criminal Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tahraoui%20Boualem">Tahraoui Boualem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Researching the historical framework of international crime means examining the historical facts that have contributed to uncovering this serious crime affecting international interests, and the law by which the study of the subject of international crime is determined is international criminal law, which is a branch of public international law. In this context, the historical study of international crime means recognizing the existence of an international community governed by international law, which makes us acknowledge that ancient societies lacked such stable and recurring international relations. Therefore, an attempt to monitor international crime in those ancient societies is only to demonstrate a historical fact that those societies have known some features of this crime, and have contributed in one way or another to the development of international criminal law without defining its concept or legal nature. The international community has affirmed the principle of establishing peace, achieving security, and respecting human rights. As a basis for friendly relations between the people of the international community and in case of prejudice, such as the aggressors breaching the obligations imposed on them, whether in time of peace or war. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=historical%20framework" title="historical framework">historical framework</a>, <a href="https://publications.waset.org/abstracts/search?q=of%20international%20crime" title=" of international crime"> of international crime</a>, <a href="https://publications.waset.org/abstracts/search?q=peace%20or%20war." title=" peace or war."> peace or war.</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a> </p> <a href="https://publications.waset.org/abstracts/170984/the-historical-framework-of-international-crime-in-international-criminal-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170984.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">100</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8463</span> New Formula for Revenue Recognition Likely to Change the Prescription for Pharma Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shruti%20Hajirnis">Shruti Hajirnis</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In May 2014, FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), and the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers that will supersede virtually all revenue recognition requirements in IFRS and US GAAP. FASB and the IASB have basically achieved convergence with these standards, with only some minor differences such as collectability threshold, interim disclosure requirements, early application and effective date, impairment loss reversal and nonpublic entity requirements. This paper discusses the impact of five-step model prescribed in new revenue standard on the entities operating in Pharma industry. It also outlines the considerations for these entities while implementing the new standard. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=revenue%20recognition" title="revenue recognition">revenue recognition</a>, <a href="https://publications.waset.org/abstracts/search?q=pharma%20industry" title=" pharma industry"> pharma industry</a>, <a href="https://publications.waset.org/abstracts/search?q=standard" title=" standard"> standard</a>, <a href="https://publications.waset.org/abstracts/search?q=requirements" title=" requirements"> requirements</a> </p> <a href="https://publications.waset.org/abstracts/20117/new-formula-for-revenue-recognition-likely-to-change-the-prescription-for-pharma-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20117.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">444</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8462</span> Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Uyanga%20Jadamba">Uyanga Jadamba</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS%20for%20SMEs" title="IFRS for SMEs">IFRS for SMEs</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standard" title=" international financial reporting standard"> international financial reporting standard</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20factors" title=" institutional factors"> institutional factors</a> </p> <a href="https://publications.waset.org/abstracts/158279/factors-of-adoption-of-the-international-financial-reporting-standard-for-small-and-medium-sized-entities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158279.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">79</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8461</span> International Law and Domestic Legal Systems: Incorporation, Transformation, and Persuasion</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Vahidkia">Hamid Vahidkia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article explores advancements in global law and how they interact with domestic legal systems. The article's introduction highlights that nations that gained independence from authoritarian governments tend to be more open to international law. A nation can choose to follow either a monist strategy regarding international law, viewing it as an integral part of its own legal system, or opt for a dualist approach, where it keeps its domestic law distinct from international law. The beginning goes on to recognize the origins of international law, such as treaties and countries' ways of following them, customary international law, and declarations. The introduction ends by acknowledging the growing significance and development of international law. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20law" title="international law">international law</a>, <a href="https://publications.waset.org/abstracts/search?q=customary%20law" title=" customary law"> customary law</a>, <a href="https://publications.waset.org/abstracts/search?q=treaties" title=" treaties"> treaties</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20right" title=" human right"> human right</a> </p> <a href="https://publications.waset.org/abstracts/191739/international-law-and-domestic-legal-systems-incorporation-transformation-and-persuasion" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/191739.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">23</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8460</span> European Refugee Camps and the Right to an Adequate Standard of Living: Advancing Accountability under International Human Rights Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Genevieve%20Zingg">Genevieve Zingg</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Since the onset of the 2015 ‘refugee crisis’ in the European Union (EU), migrant deaths have overwhelmingly occurred in the Mediterranean Sea. However, far less attention has been paid to the startling number of injuries, deaths, and allegations of systematic human rights violations occurring within European refugee camps. Most troubling is the assertion that injuries and deaths in EU refugee camps have occurred as a result of negligent management and poor access to healthcare, food, water and sanitation, and other elements that comprise an adequate standard of living under international human rights law. Using available evidence and documentation, this paper will conduct a thorough examination of the causes of death and injury in EU refugee camps, with a specific focus on Greece, in order to identify instances of negligence or conditions that amount to potential breaches of human rights law. Based on its analysis, this paper will subsequently explore potential legal avenues to achieving justice and accountability under international human rights law in order to effectively address and remedy inadequate standards of living causing wrongful death or injury in European refugee camps. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=European%20Union" title="European Union">European Union</a>, <a href="https://publications.waset.org/abstracts/search?q=Greece" title=" Greece"> Greece</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20rights" title=" human rights"> human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20human%20rights%20law" title=" international human rights law"> international human rights law</a>, <a href="https://publications.waset.org/abstracts/search?q=migration" title=" migration"> migration</a>, <a href="https://publications.waset.org/abstracts/search?q=refugees" title=" refugees"> refugees</a> </p> <a href="https://publications.waset.org/abstracts/85347/european-refugee-camps-and-the-right-to-an-adequate-standard-of-living-advancing-accountability-under-international-human-rights-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85347.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">195</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8459</span> Role of International Organizations towards Good Governance: Recent Trends</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=E.%20Prema%20Shyam">E. Prema Shyam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The role of international organizations has contributed in various ways for the good governance in the world at large. Since the beginning of the 1990s international organizations, particularly those active in the areas of human rights, trade and economic etc., have embraced a 'good governance'. It is also pertinent to mention that the application of the concept of good governance to international organizations themselves and not exclusively to national or regional polities is a more recent phenomenon. Especially since the second half of the 1990s, a number of international organizations have carried out major governance reforms, assuming that their calls for governments to heed higher standards of good governance will be all the more credible provided that they develop a good governance standard for themselves. In addition to this number of organizations such as the United Nations (UN), Organisation for Economic Co-operation and Development (OECD), European Union (EU), International Committee of the Red Cross and World Trade Organization (WTO). OECD has been specifically mobilized to fight corruption. The World Bank was the first international organization to address the issue of good governance when it attributed the African development crisis to a crisis of governance in a 1989 report. International organizations are often denounced for their lack of transparency and democracy. However, in the last few years, a number of them have pushed through impressive reforms aimed at enhancing good governance standards within their own organizations, especially in the light of their long-standing secrecy. This is a remnant of the traditional conception of international organizations, which renders them merely answerable to their Members. International organizations have already gone quite some way in the areas of good management and opening up to the public. However, as far as participatory governance is concerned, lot to be done for the larger interest of society. In this paper, an attempt has been made to focus the issues on international organisations with regard to good governance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=good%20governance" title="good governance">good governance</a>, <a href="https://publications.waset.org/abstracts/search?q=World%20Trade%20Organisation" title=" World Trade Organisation"> World Trade Organisation</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20organisation" title=" international organisation"> international organisation</a>, <a href="https://publications.waset.org/abstracts/search?q=governance%20reforms" title=" governance reforms"> governance reforms</a> </p> <a href="https://publications.waset.org/abstracts/24152/role-of-international-organizations-towards-good-governance-recent-trends" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24152.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">452</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8458</span> Islamic Financial Instrument, Standard Parallel Salam as an Alternative to Conventional Derivatives</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alireza%20Naserpoor">Alireza Naserpoor</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Derivatives are the most important innovation which has happened in the past decades. When it comes to financial markets, it has changed the whole way of operations of stock, commodities and currency market. Beside a lot of advantages, Conventional derivatives contracts have some disadvantages too. Some problems have been caused by derivatives contain raising Volatility, increasing Bankruptcies and causing financial crises. Standard Parallel Salam contract as an Islamic financial product meanwhile is a financing instrument can be used for risk management by investors. Standard Parallel Salam is a Shari’ah-Compliant contract. Furthermore, it is an alternative to conventional derivatives. Despite the fact that the unstructured types of that, has been used in several Islamic countries, This contract as a structured and standard financial instrument introduced in Iran Mercantile Exchange in 2014. In this paper after introducing parallel Salam, we intend to examine a collection of international experience and local measure regarding launching standard parallel Salam contract and proceed to describe standard scenarios for trading this instrument and practical experience in Iran Mercantile Exchange about this instrument. Afterwards, we make a comparison between SPS and Futures contracts as a conventional derivative. Standard parallel salam contract as an Islamic financial product, can be used for risk management by investors. SPS is a Shariah-Compliant contract. Furthermore it is an alternative to conventional derivatives. This contract as a structured and standard financial instrument introduced in Iran Mercantile Exchange in 2014. despite the fact that the unstructured types of that, has been used in several Islamic countries. In this article after introducing parallel salam, we intend to examine a collection of international experience and local measure regarding launching standard parallel salam contract and proceed to describe standard scenarios for trading this instrument containing two main approaches in SPS using, And practical experience in IME about this instrument Afterwards, a comparison between SPS and Futures contracts as a conventional derivatives. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=futures%20contracts" title="futures contracts">futures contracts</a>, <a href="https://publications.waset.org/abstracts/search?q=hedging" title=" hedging"> hedging</a>, <a href="https://publications.waset.org/abstracts/search?q=shari%E2%80%99ah%20compliant%20instruments" title=" shari’ah compliant instruments"> shari’ah compliant instruments</a>, <a href="https://publications.waset.org/abstracts/search?q=standard%20parallel%20salam" title=" standard parallel salam "> standard parallel salam </a> </p> <a href="https://publications.waset.org/abstracts/19729/islamic-financial-instrument-standard-parallel-salam-as-an-alternative-to-conventional-derivatives" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19729.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">390</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8457</span> A Comparative Analysis of E-Government Quality Models</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdoullah%20Fath-Allah">Abdoullah Fath-Allah</a>, <a href="https://publications.waset.org/abstracts/search?q=Laila%20Cheikhi"> Laila Cheikhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Rafa%20E.%20Al-Qutaish"> Rafa E. Al-Qutaish</a>, <a href="https://publications.waset.org/abstracts/search?q=Ali%20Idri"> Ali Idri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Many quality models have been used to measure e-government portals quality. However, the absence of an international consensus for e-government portals quality models results in many differences in terms of quality attributes and measures. The aim of this paper is to compare and analyze the existing e-government quality models proposed in literature (those that are based on ISO standards and those that are not) in order to propose guidelines to build a good and useful e-government portals quality model. Our findings show that, there is no e-government portal quality model based on the new international standard ISO 25010. Besides that, the quality models are not based on a best practice model to allow agencies to both; measure e-government portals quality and identify missing best practices for those portals. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-government" title="e-government">e-government</a>, <a href="https://publications.waset.org/abstracts/search?q=portal" title=" portal"> portal</a>, <a href="https://publications.waset.org/abstracts/search?q=best%20practices" title=" best practices"> best practices</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20model" title=" quality model"> quality model</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO" title=" ISO"> ISO</a>, <a href="https://publications.waset.org/abstracts/search?q=standard" title=" standard"> standard</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO%2025010" title=" ISO 25010"> ISO 25010</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO%209126" title=" ISO 9126"> ISO 9126</a> </p> <a href="https://publications.waset.org/abstracts/18149/a-comparative-analysis-of-e-government-quality-models" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18149.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">560</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8456</span> Demystifying the Legitimacy of the International Court of Justice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Roger-Claude%20Liwanga">Roger-Claude Liwanga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Over the last seven decades, there has been a proliferation of international tribunals. Yet, they have not received unanimous approval, raising a question about their legitimacy. A legitimate international tribunal is one whose authority to adjudicate international disputes is perceived as justified. Using the case study of the International Court of Justice (ICJ), this article highlights the three criteria that should be considered in assessing the legitimacy of an international tribunal, which include legal, sociological, and moral elements. It also contends that the ICJ cannot claim 'full' legitimacy if any of these components of legitimacy is missing in its decisions. The article further suggests that the legitimacy of the ICJ has a dynamic nature, as litigating parties may constantly change their perception of the court’s authority at any time before, during, or after the judicial process. The article equally describes other factors that can contribute to maintaining the international court’s legitimacy, including fairness and unbiasedness, sound interpretation of international legal norms, and transparency. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20tribunals" title="international tribunals">international tribunals</a>, <a href="https://publications.waset.org/abstracts/search?q=legitimacy" title=" legitimacy"> legitimacy</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20rights" title=" human rights"> human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a> </p> <a href="https://publications.waset.org/abstracts/128691/demystifying-the-legitimacy-of-the-international-court-of-justice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128691.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">377</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8455</span> The International Labor Organization and the Formulation of International Labor Standards</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tahraoui%20Boualem">Tahraoui Boualem</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The International Labor Organization is one of the specialized agencies of the United Nations, and it is the only organization within the United Nations system that is distinguished by its tripartite legitimacy and which simultaneously includes governments, workers' and employers' organizations of its member states in a joint effort to set standards and policies Work to promote decent work in various parts of the world, and the expression of international labor standards basically means two types of documents, namely international labor agreements and international labor recommendations, and so far its general conference, which is held annually, has set a number of standards, the number of which has reached 184 agreements and 192 recommendations so far. For this reason, it is decided to clarify the International Labor Organization and the formulation of international labor standards within two sections. In the first topic, the researcher discusses the concept of the International Labor Organization, and in the second topic, it highlights the legal basis for the authority of the International Labor Organization in protecting the rights of workers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20labor" title="international labor">international labor</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20labor%20standards" title=" international labor standards"> international labor standards</a>, <a href="https://publications.waset.org/abstracts/search?q=rights%20of%20workers" title=" rights of workers"> rights of workers</a>, <a href="https://publications.waset.org/abstracts/search?q=nation%E2%80%99s%20system" title=" nation’s system"> nation’s system</a> </p> <a href="https://publications.waset.org/abstracts/170985/the-international-labor-organization-and-the-formulation-of-international-labor-standards" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170985.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">71</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8454</span> International Humanitarian Law and the Challenges of New Technologies of Warfare</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Uche%20A.%20Nnawulezi">Uche A. Nnawulezi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Undoubtedly, despite all efforts made to achieve overall peace through the application of the principles of international humanitarian law, crimes against mankind which are of unprecedented concern to the whole world have remained unabated. The fall back on war as a technique for settling disputes between nations, individuals, countries and ethnic groups with accompanying toll of deaths and destruction of properties have remained a conspicuous component of human history. Indeed, to control this conduct of warfare and the dehumanization of individuals, a body of law aimed at regulating the impacts of conflicts and hostilities in the theater of war has become necessary. Thus, it is to examine the conditions in which international humanitarian law will apply and also to determine the extent of the challenges of new progressions of warfare that this study is undertaken. All through this examination, we grasped doctrinal approach wherein we used text books, journals, international materials and supposition of law specialists in the field of international humanitarian law. This paper shall examine the distinctive factors responsible for the rebelliousness to the rules of International Humanitarian Law and furthermore, shall proffer possible courses of action that will address the challenges of new technologies of warfare all over the world. Essentially, the basic proposals made in this paper if totally utilized may go far in ensuring a sufficient standard in the application of the rules of international humanitarian law as it relates to an increasingly frequent phenomenon of contemporary developments in technologies of warfare which has in recent past, made it more difficult for the most ideal application of the rules of international humanitarian law. This paper deduces that for a sustainable global peace to be achieved, the rules of International Humanitarian Law as it relates to the utilization of new technologies of warfare should be completely clung to and should be made a strict liability offense. Likewise, this paper further recommends the introduction of domestic criminal law punishment of serious contraventions of the rules of international humanitarian law. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international" title="international">international</a>, <a href="https://publications.waset.org/abstracts/search?q=humanitarian%20law" title=" humanitarian law"> humanitarian law</a>, <a href="https://publications.waset.org/abstracts/search?q=new%20technologies" title=" new technologies"> new technologies</a>, <a href="https://publications.waset.org/abstracts/search?q=warfare" title=" warfare"> warfare</a> </p> <a href="https://publications.waset.org/abstracts/82827/international-humanitarian-law-and-the-challenges-of-new-technologies-of-warfare" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82827.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">304</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8453</span> Integrated Marketing Communication to Influencing International Standard Energy Economy Car Buying Decision of Consumers in Bangkok</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pisit%20Potjanajaruwit">Pisit Potjanajaruwit</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this research was to study the influence of Integrated Marketing Communication on Buying Decision of Consumers in Bangkok. A total of 397 respondents were collected from customers who drive in Bangkok. A questionnaire was utilized as a tool to collect data. Statistics utilized in this research included frequency, percentage, mean, standard deviation, and multiple regression analysis. Data were analyzed by using Statistical Package for the Social Sciences. The findings revealed that the majority of respondents were male with the age between 25-34 years old, hold undergraduate degree, married and stay together. The average income of respondents was between 10,001-20,000 baht. In terms of occupation, the majority worked for private companies. The effect to the Buying Decision of Consumers in Bangkok to including sale promotion with the low interest and discount for an installment, selling by introducing and gave product information through sales persons, public relation by website, direct marketing by annual motor show and advertisement by television media. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bangkok%20metropolis" title="Bangkok metropolis">Bangkok metropolis</a>, <a href="https://publications.waset.org/abstracts/search?q=ECO%20car" title=" ECO car"> ECO car</a>, <a href="https://publications.waset.org/abstracts/search?q=integrated%20marketing%20communication" title=" integrated marketing communication"> integrated marketing communication</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20standard" title=" international standard"> international standard</a> </p> <a href="https://publications.waset.org/abstracts/8115/integrated-marketing-communication-to-influencing-international-standard-energy-economy-car-buying-decision-of-consumers-in-bangkok" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8115.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">316</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8452</span> A Case for Ethics Practice under the Revised ISO 14001:2015</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Reuben%20Govender">Reuben Govender</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20L.%20Woermann"> M. L. Woermann</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ISO 14001 management system standard was first published in 1996. It is a voluntary standard adopted by both private and public sector organizations globally. Adoption of the ISO 14001 standard at the corporate level is done to help manage business impacts on the environment e.g. pollution control. The International Organization for Standardization (ISO) revised the standard in 2004 and recently in 2015. The current revision of the standard appears to adopt a communitarian-type philosophy. The inclusion of requirements to consider external 'interested party' needs and expectations implies this philosophy. Therefore, at operational level businesses implementing ISO 14001 will have to consider needs and expectations beyond local laws. Should these external needs and expectations be included in the scope of the environmental management system, they become requirements to be complied with in much the same way as compliance to laws. The authors assert that the recent changes to ISO 14001 introduce an ethical dimension to the standard. The authors assert that business ethics as a discipline now finds relevance in ISO 14001 via contemporary stakeholder theory and discourse ethics. Finally, the authors postulate implications of (not) addressing these requirements before July 2018 when transition to the revised standard must be complete globally. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20ethics" title=" environmental ethics"> environmental ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20practice" title=" ethics practice"> ethics practice</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO%2014001%3A2015" title=" ISO 14001:2015"> ISO 14001:2015</a> </p> <a href="https://publications.waset.org/abstracts/66618/a-case-for-ethics-practice-under-the-revised-iso-140012015" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/66618.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">261</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8451</span> UK GAAP and IFRS Standards: Similarities and Differences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=UK%20GAAP" title=" UK GAAP"> UK GAAP</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=similarities" title=" similarities"> similarities</a>, <a href="https://publications.waset.org/abstracts/search?q=differences" title=" differences"> differences</a> </p> <a href="https://publications.waset.org/abstracts/73469/uk-gaap-and-ifrs-standards-similarities-and-differences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73469.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">210</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8450</span> Air Pollution from Volatile Metals and Acid Gases</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=F.%20Ait%20Ahsene-Aissat">F. Ait Ahsene-Aissat</a>, <a href="https://publications.waset.org/abstracts/search?q=Y.%20Kerchiche"> Y. Kerchiche</a>, <a href="https://publications.waset.org/abstracts/search?q=Y.%20Moussaoui"> Y. Moussaoui</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Hachemi"> M. Hachemi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Environmental pollution is at the heart of the debate today, the pollutants released into the atmosphere must be measured and reduced to the norms of international releases. The industries pollution is caused by emissions of SO₂, CO and heavy metals in volatile form that must be quantified and monitored. This study presents a qualitative and quantitative analysis However, the collection of volatile heavy metals were performed by active sampling using an isokinetic. SO₂ gas for the maximum is reached for a value of 343 mg / m³, the SO₂ concentration far exceeds the standard releases SO₂ followed by incineration industries in Algeria. the concentration of Cr exceeds 8 times the standard, the Pb concentration in the excess of 6 times, the concentration of Fe has reached very high values exceeding the standard 30 times, the Zn concentration in the excess of 5 times, and the Ni the excess of 4 times and finally that of Cu is almost double of the standard. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=SO%E2%82%82" title="SO₂">SO₂</a>, <a href="https://publications.waset.org/abstracts/search?q=CO" title=" CO"> CO</a>, <a href="https://publications.waset.org/abstracts/search?q=volatiles%20metals" title=" volatiles metals"> volatiles metals</a>, <a href="https://publications.waset.org/abstracts/search?q=active%20sampling%20isokinetic" title=" active sampling isokinetic"> active sampling isokinetic</a> </p> <a href="https://publications.waset.org/abstracts/47233/air-pollution-from-volatile-metals-and-acid-gases" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47233.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">297</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8449</span> Appraising the Need to Improve Sumu Wildlife Park Bauchi, North-Eastern Nigeria to International Standard </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sanusi%20Abubakar%20Sadiq">Sanusi Abubakar Sadiq</a>, <a href="https://publications.waset.org/abstracts/search?q=Rebecca%20William%20Chiwar"> Rebecca William Chiwar </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Wildlife Park stands a chance of contributing to tourism development in different ways, but available infrastructure, and facilities required by visitors when they arrive, access road to the destination, and resources to facilitate positive experience are lacking in certain areas. The study set out to find out the need to develop Sumu Wildlife Park Bauchi State, to an international standard. The study focused on identifying the existing facilities and infrastructure at the park and to further identify the available resources used by visitors. In attempt to find out the impact of developing Sumu Wildlife Park and ways of filling the gap of the actual standard data were obtained from fifteen administrative staff of Sumu Wildlife Park, ten staff of Bauchi state Tourism Board and twenty-five residents of the community in Kafin Madaki, Bauchi. Relevant literature were reviewed in the study; data collected were organized and analyzed using Statistical Package of Social Sciences (SPSS), software for analysis. Findings revealed that though Sumu Wildlife Park has attractions to keep visitors patronage but has insufficient facilities to maintain visitors and has not been developed to an expected standard. The problem faced by the management of Sumu wildlife Park is lack of adequate facilities, infrastructure and resources. The need to develop Sumu Wildlife Park has enormous benefits in increasing patronage. Provision of more funds would help improve standard as there would be more activities within and around the park. Regular maintenance of those facilities protects the life span of the park. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=attractions" title="attractions">attractions</a>, <a href="https://publications.waset.org/abstracts/search?q=facilities" title=" facilities"> facilities</a>, <a href="https://publications.waset.org/abstracts/search?q=infrastructure" title=" infrastructure"> infrastructure</a>, <a href="https://publications.waset.org/abstracts/search?q=resources" title=" resources"> resources</a> </p> <a href="https://publications.waset.org/abstracts/51201/appraising-the-need-to-improve-sumu-wildlife-park-bauchi-north-eastern-nigeria-to-international-standard" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51201.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">381</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8448</span> The Effect of Technology and Artifical Intelligence on Legal Securities and Privacy Issues</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kerolis%20Samoul%20Zaghloul%20Noaman">Kerolis Samoul Zaghloul Noaman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> area law is the brand new access in the basket of worldwide law in the latter half of the 20 th Century. inside the last hundred and fifty years, courts and pupils advanced a consensus that, the custom is an vital supply of global law. Article 38(1) (b) of the statute of the international court of Justice identified global custom as a supply of global law. country practices and usages have a more role to play in formulating commonplace international regulation. This paper examines those country practices which may be certified to emerge as global standard law. due to the fact that, 1979 (after Moon Treaty) no hard law had been developed within the vicinity of space exploration. It attempts to link among country practices and custom in area exploration and development of standard global regulation in area activities. The paper makes use of doctrinal approach of felony research for inspecting the current questions of worldwide regulation. The paper explores exceptional worldwide prison files which include general meeting Resolutions, Treaty standards, working papers of UN, cases relating to commonplace global law and writing of jurists regarding area law and standard international law. it's far argued that, ideas such as common background of mankind, non-navy region, sovereign equality, nuclear weapon unfastened area and protection of outer area environment, etc. evolved nation practices a number of the worldwide community which can be certified to turn out to be international customary regulation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=social%20networks%20privacy%20issues" title="social networks privacy issues">social networks privacy issues</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20networks%20security%20issues" title=" social networks security issues"> social networks security issues</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20networks%20privacy%20precautions%20measures" title=" social networks privacy precautions measures"> social networks privacy precautions measures</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20networks%20security%20precautions%20measures" title=" social networks security precautions measures"> social networks security precautions measures</a> </p> <a href="https://publications.waset.org/abstracts/190042/the-effect-of-technology-and-artifical-intelligence-on-legal-securities-and-privacy-issues" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190042.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">20</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8447</span> The Notion of International Criminal Law: Between Criminal Aspects of International Law and International Aspects of Criminal Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Magda%20Olesiuk-Okomska">Magda Olesiuk-Okomska</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Although international criminal law has grown significantly in the last decades, it still remains fragmented and lacks doctrinal cohesiveness. Its concept is described in the doctrine as highly disputable. There is no concrete definition of the term. In the domestic doctrine, the problem of criminal law issues that arise in the international setting, and international issues that arise within the national criminal law, is underdeveloped both theoretically and practically. To the best of author’s knowledge, there are no studies describing international aspects of criminal law in a comprehensive manner, taking a more expansive view of the subject. This paper presents results of a part of the doctoral research, undertaking a theoretical framework of the international criminal law. It aims at sorting out the existing terminology on international aspects of criminal law. It demonstrates differences between the notions of international criminal law, criminal law international and law international criminal. It confronts the notion of criminal law with related disciplines and shows their interplay. It specifies the scope of international criminal law. It diagnoses the current legal framework of international aspects of criminal law, referring to both criminal law issues that arise in the international setting, and international issues that arise in the context of national criminal law. Finally, de lege lata postulates were formulated and direction of changes in international criminal law was proposed. The adopted research hypothesis assumed that the notion of international criminal law was inconsistent, not understood uniformly, and there was no conformity as to its place within the system of law, objective and subjective scopes, while the domestic doctrine did not correspond with international standards and differed from the worldwide doctrine. Implemented research methods included inter alia a dogmatic and legal method, an analytical method, a comparative method, as well as desk research. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=criminal%20law" title="criminal law">criminal law</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20crimes" title=" international crimes"> international crimes</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20criminal%20law" title=" international criminal law"> international criminal law</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a> </p> <a href="https://publications.waset.org/abstracts/80091/the-notion-of-international-criminal-law-between-criminal-aspects-of-international-law-and-international-aspects-of-criminal-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/80091.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">299</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8446</span> Idea of International Criminal Justice in the Function of Prosecution International Crimes</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vanda%20Bo%C5%BEi%C4%87">Vanda Božić</a>, <a href="https://publications.waset.org/abstracts/search?q=%C5%BDeljko%20Nika%C4%8D"> Željko Nikač</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The wars and armed conflicts have often resulted in violations of international humanitarian law, and often commit the most serious international crimes such as war crimes, crimes against humanity, aggression and genocide. However, only in the XX century the rule was articulated idea of establishing a body of international criminal justice in order to prosecute these crimes and their perpetrators. The first steps in this field have been made by establishing the International military tribunals for war crimes at Nuremberg and Tokyo, and the formation of <em>ad hoc</em> tribunals for the former Yugoslavia and Rwanda. In the end, The International Criminal Court was established in Rome in 1998 with the aim of justice and in order to give satisfaction the victims of crimes and their families. The aim of the paper was to provide a historical and comparative analysis of the institutions of international criminal justice based on which these institutions <em>de lege lata</em> fulfilled the goals of individual criminal responsibility and justice. Furthermore, the authors suggest <em>de lege ferenda</em> that the Permanent International Criminal Tribunal, in addition to the prospective case, also takes over the current ICTY and ICTR cases. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20crimes" title="international crimes">international crimes</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20criminal%20justice" title=" international criminal justice"> international criminal justice</a>, <a href="https://publications.waset.org/abstracts/search?q=prosecution%20of%20crimes" title=" prosecution of crimes"> prosecution of crimes</a>, <a href="https://publications.waset.org/abstracts/search?q=ad%20hoc%20tribunal" title=" ad hoc tribunal"> ad hoc tribunal</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20international%20criminal%20court" title=" the international criminal court"> the international criminal court</a> </p> <a href="https://publications.waset.org/abstracts/67565/idea-of-international-criminal-justice-in-the-function-of-prosecution-international-crimes" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67565.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">278</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8445</span> The Difference between Legislative Jurisdiction and Judicial Jurisdiction in International Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zhang%20Rui">Zhang Rui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The primary aim of the study is to compare legislative jurisdiction and judicial jurisdiction in international law, highlighting the unique conditions and bases for their exercise in legal practice.The research employs a comparative law analysis approach alongside a thorough examination of international law principles to achieve a comprehensive understanding of legislative and judicial jurisdiction in the international legal context. The findings of this research underscore the diverse development trajectory of legislative jurisdiction in international law, emphasizing the continued significance of territoriality as a primary basis for exercising judicial jurisdiction. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20law" title="international law">international law</a>, <a href="https://publications.waset.org/abstracts/search?q=judicial%20jurisdiction" title=" judicial jurisdiction"> judicial jurisdiction</a>, <a href="https://publications.waset.org/abstracts/search?q=legislative%20jurisdiction" title=" legislative jurisdiction"> legislative jurisdiction</a>, <a href="https://publications.waset.org/abstracts/search?q=legal%20implementation" title=" legal implementation"> legal implementation</a> </p> <a href="https://publications.waset.org/abstracts/192803/the-difference-between-legislative-jurisdiction-and-judicial-jurisdiction-in-international-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192803.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">13</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8444</span> Human Rights Violations and the Inability of International Law to Solve Them</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amin%20Osama%20Amin%20Mohamed%20Elbaramawy">Amin Osama Amin Mohamed Elbaramawy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the last period of time, about ten years ago, wars caused violations of human rights in many places, and despite international condemnations, they did not stop, and the truth is that international law was unable to stop them. The global wars and conflicts that the world has been witnessing for more than ten years have caused the displacement of millions of people in all parts of the earth, causing a violation of the human rights of those people. Despite international condemnations of these conflicts, these conflicts have not stopped and have not been resolved until now. Therefore, I call for international law and international courts to be more effective and not just in words, taking into account the speed in this due to the increase in those wars and conflicts every day and new violations every day. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=war" title="war">war</a>, <a href="https://publications.waset.org/abstracts/search?q=freedom" title=" freedom"> freedom</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20rights" title=" human rights"> human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20law" title=" international law"> international law</a> </p> <a href="https://publications.waset.org/abstracts/162028/human-rights-violations-and-the-inability-of-international-law-to-solve-them" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/162028.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">92</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8443</span> The Role of State Practices and Custom in Outer Space Law</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Biswanath%20Gupta">Biswanath Gupta</a>, <a href="https://publications.waset.org/abstracts/search?q=Raju%20Kd"> Raju Kd</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Space law is the new entry in the basket of international law in the latter half of the 20th Century. In the last hundred and fifty years, courts and scholars developed a consensus that, the custom is an important source of international law. Article 38(1) (b) of the statute of the International Court of Justice recognized international custom as a source of international law. State practices and usages have a greater role to play in formulating customary international law. This paper examines those state practices which can be qualified to become international customary law. Since, 1979 (after Moon Treaty) no hard law have been developed in the area of space exploration. It tries to link between state practices and custom in space exploration and development of customary international law in space activities. The paper uses doctrinal method of legal research for examining the current questions of international law. The paper explores different international legal documents such as General Assembly Resolutions, Treaty principles, working papers of UN, cases relating to customary international law and writing of jurists relating to space law and customary international law. It is argued that, principles such as common heritage of mankind, non-military zone, sovereign equality, nuclear weapon free zone and protection of outer space environment, etc. developed state practices among the international community which can be qualified to become international customary law. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=customary%20international%20law" title="customary international law">customary international law</a>, <a href="https://publications.waset.org/abstracts/search?q=state%20practice" title=" state practice"> state practice</a>, <a href="https://publications.waset.org/abstracts/search?q=space%20law" title=" space law"> space law</a>, <a href="https://publications.waset.org/abstracts/search?q=treaty" title=" treaty"> treaty</a> </p> <a href="https://publications.waset.org/abstracts/55110/the-role-of-state-practices-and-custom-in-outer-space-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55110.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">343</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">8442</span> Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nadezhda%20Kvatashidze">Nadezhda Kvatashidze</a>, <a href="https://publications.waset.org/abstracts/search?q=Elena%20Kharabadze"> Elena Kharabadze</a> </p> <p class="card-text"><strong>Abstract:</strong></p> It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=assessment%20of%20the%20lease%20assets%20and%20liabilities" title="assessment of the lease assets and liabilities">assessment of the lease assets and liabilities</a>, <a href="https://publications.waset.org/abstracts/search?q=contractual%20liability" title=" contractual liability"> contractual liability</a>, <a href="https://publications.waset.org/abstracts/search?q=division%20of%20contract" title=" division of contract"> division of contract</a>, <a href="https://publications.waset.org/abstracts/search?q=identification%20of%20contracts" title=" identification of contracts"> identification of contracts</a>, <a href="https://publications.waset.org/abstracts/search?q=contract%20price" title=" contract price"> contract price</a>, <a href="https://publications.waset.org/abstracts/search?q=lease%20identification" title=" lease identification"> lease identification</a>, <a href="https://publications.waset.org/abstracts/search?q=lease%20liabilities" title=" lease liabilities"> lease liabilities</a>, <a href="https://publications.waset.org/abstracts/search?q=off-balance%20sheet" title=" off-balance sheet"> off-balance sheet</a>, <a href="https://publications.waset.org/abstracts/search?q=transaction%20value" title=" transaction value"> transaction value</a> </p> <a href="https://publications.waset.org/abstracts/64471/issues-of-accounting-of-lease-and-revenue-according-to-international-financial-reporting-standards" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64471.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info 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