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Search results for: court reporting
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text-center" style="font-size:1.6rem;">Search results for: court reporting</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1157</span> Resistance of African States Against the African Court on Human and People Rights (ACPHR)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ayyoub%20Jamali">Ayyoub Jamali</a> </p> <p class="card-text"><strong>Abstract:</strong></p> At the first glance, it seems that the African Court on Human and People’s Rights has achieved a tremendous development in the protection of human rights in Africa. Since its first judgement in 2009, the court has taken a robust approach/ assertive stance, showing its strength by finding states to be in violation of the Africana Charter and other human rights treaties. This paper seeks to discuss various challenges and resistance that the Court has faced since the adoption of the Founding Protocol to the Establishment of the African Court on Human and People’s Rights. The outcome of the paper casts shadow on the legitimacy and effectiveness of the African Court as the guarantor of human rights within the African continent. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=African%20Court%20on%20Human%20and%20People%E2%80%99s%20Rights" title="African Court on Human and People’s Rights">African Court on Human and People’s Rights</a>, <a href="https://publications.waset.org/abstracts/search?q=African%20Union" title=" African Union"> African Union</a>, <a href="https://publications.waset.org/abstracts/search?q=African%20regional%20human%20rights%20system" title=" African regional human rights system"> African regional human rights system</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a> </p> <a href="https://publications.waset.org/abstracts/120714/resistance-of-african-states-against-the-african-court-on-human-and-people-rights-acphr" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/120714.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">153</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">1156</span> Offenders and Victims in Public Focus: Media Coverage about Crime and Its Consequences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Melanie%20Verhovnik">Melanie Verhovnik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Media shape the image of crime, peoples’ believes, attitudes and sometimes also behaviors. Media not only gives the impression that crime is increasing, it also suggest that very violent crime is more common than it actually is. It is also no wonder that humans are more afraid of being involved in a crime committed by strangers than committed by somebody they know – because this is the media construct. With the help of three case studies, the paper analyzes how media frames crime and criminals and gives valuable hints as to what better reporting could look like. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=court%20reporting" title="court reporting">court reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=offenders%20in%20media" title=" offenders in media"> offenders in media</a>, <a href="https://publications.waset.org/abstracts/search?q=quantitative%20content%20analysis" title=" quantitative content analysis"> quantitative content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=victims%20in%20media" title=" victims in media "> victims in media </a> </p> <a href="https://publications.waset.org/abstracts/31791/offenders-and-victims-in-public-focus-media-coverage-about-crime-and-its-consequences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31791.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">385</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">1155</span> The Success and Failure of the Solicitor General When the U.S. Government Appears as a Direct Party before the U.S. Supreme Court</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joseph%20Ignagni">Joseph Ignagni</a>, <a href="https://publications.waset.org/abstracts/search?q=Rebecca%20Deen"> Rebecca Deen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper analyzes the extent to which the U.S. Supreme Court votes to support the position of the United States in cases where the government is a party to the litigation. This study considers the relationship between the Solicitor General’s Office and the U.S. Supreme Court. The Solicitor General has the unique position of being the representative of the Executive Branch and the U.S. government before the Supreme Court. While a great deal of research has looked at the Solicitor General’s success as a “friend of the court,” far less has considered this relationship when the U.S. is a direct party in the litigation. This paper investigates the success rate of the Solicitor General’s Office in these cases. We find that there is considerable variation in the U.S. government’s success rate before the Court depending on the issue, Supreme Court leadership, the ideological direction of the Court and whether the U.S. approached the Court as a petitioner or respondent. We conduct our analysis on the Court’s decisions from 1953-2009. This study adds to our understanding of checks and balances, separation of powers, and inter-institutional relationships between the branches of the federal government of the United States. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=U.S.%20president" title="U.S. president">U.S. president</a>, <a href="https://publications.waset.org/abstracts/search?q=solicitor%20general" title=" solicitor general"> solicitor general</a>, <a href="https://publications.waset.org/abstracts/search?q=U.S.%20Supreme%20Court" title=" U.S. Supreme Court"> U.S. Supreme Court</a>, <a href="https://publications.waset.org/abstracts/search?q=separation%20of%20power" title=" separation of power"> separation of power</a>, <a href="https://publications.waset.org/abstracts/search?q=checks%20and%20balances" title=" checks and balances"> checks and balances</a> </p> <a href="https://publications.waset.org/abstracts/3984/the-success-and-failure-of-the-solicitor-general-when-the-us-government-appears-as-a-direct-party-before-the-us-supreme-court" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/3984.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">360</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">1154</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">1153</span> The Impact of Financial Reporting on Sustainability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lynn%20Ruggieri">Lynn Ruggieri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The worldwide pandemic has only increased sustainability awareness. The public is demanding that businesses be held accountable for their impact on the environment. While financial data enjoys uniformity in reporting requirements, there are no uniform reporting requirements for non-financial data. Europe is leading the way with some standards being implemented for reporting non-financial sustainability data; however, there is no uniformity globally. And without uniformity, there is not a clear understanding of what information to include and how to disclose it. Sustainability reporting will provide important information to stakeholders and will enable businesses to understand their impact on the environment. Therefore, there is a crucial need for this data. This paper looks at the history of sustainability reporting in the countries of the European Union and throughout the world and makes a case for worldwide reporting requirements for sustainability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title="financial reporting">financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=non-financial%20data" title=" non-financial data"> non-financial data</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20financial%20reporting" title=" global financial reporting"> global financial reporting</a> </p> <a href="https://publications.waset.org/abstracts/144810/the-impact-of-financial-reporting-on-sustainability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/144810.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">178</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">1152</span> Court-Annexed Mediation for International Commercial Disputes in Asia: Strengths and Weaknesses</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Thu%20Thuy%20Nguyen">Thu Thuy Nguyen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In recent years, mediation has gained a great attention from many jurisdictions thanks to its advantages. With respect to Asia, mediation has a long history of development in this region with various types to amicably settle disputes in civil and commercial issues. The modern mediation system in several Asian countries and territories comprises three main categories, namely court-annexed mediation, mediation within arbitral proceedings and institutional mediation. Court-annexed mediation (or in-court mediation) is mediation conducted by the court in the course of judicial procedures. In dealing with cross-border business disputes, in-court mediation exposes a number of advantages in comparison with two other types of mediation, especially in terms of enforcement of final result. However, the confidentiality of mediation process in subsequent judicial proceedings, qualifications of court judges and the issue of recognition and enforcement of foreign judgment are normally seen as drawbacks of court-annexed mediation as in court-annexed mediation judges will be casts as dual roles as both mediator and ultimate adjudicator in the same dispute. This paper will examine the strengths and weaknesses of in-court mediation in settling transnational business disputes in selected Asian countries, including China, Hong Kong, Japan, Singapore and Vietnam. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=court-annexed%20mediation" title="court-annexed mediation">court-annexed mediation</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20commercial%20disputes" title=" international commercial disputes"> international commercial disputes</a>, <a href="https://publications.waset.org/abstracts/search?q=Asia" title=" Asia"> Asia</a>, <a href="https://publications.waset.org/abstracts/search?q=strengths%20and%20weaknesses" title=" strengths and weaknesses"> strengths and weaknesses</a> </p> <a href="https://publications.waset.org/abstracts/45933/court-annexed-mediation-for-international-commercial-disputes-in-asia-strengths-and-weaknesses" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/45933.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">308</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">1151</span> Deciding on Customary International Law: The ICJ's Approach Using Induction, Deduction, and Assertion</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maryam%20Nimehforush">Maryam Nimehforush</a>, <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Vahidkia"> Hamid Vahidkia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The International Court of Justice, as well as international law in general, may not excel in methodology. In contrast to how it interprets treaties, the Court rarely explains how it determines the existence, content, and scope of customary international law rules it uses. The Court's jurisprudence only mentions the inductive and deductive methods of law determination sporadically. Both the Court and legal literature have not extensively discussed their approach to determining customary international law. Surprisingly, the question of the Court's methodology has not garnered much attention despite the fact that interpreting and shaping the law have always been intertwined. This article seeks to redirect focus to the method used by the Court in deciding the customs of international law it enforces, emphasizing the importance of methodology in the evolution of customary international law. The text begins by giving explanations for the concepts of ‘induction’ and ‘deduction’ and explores how the Court utilizes them. It later examines when the Court employs inductive and deductive reasoning, the varied types and purposes of deduction, and the connection between the two approaches. The text questions the different concepts of inductive and deductive tradition and proves that the primary approach utilized by the Court is not induction or deduction but instead, assertion. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ICJ" title="ICJ">ICJ</a>, <a href="https://publications.waset.org/abstracts/search?q=law" title=" law"> law</a>, <a href="https://publications.waset.org/abstracts/search?q=international" title=" international"> international</a>, <a href="https://publications.waset.org/abstracts/search?q=induction" title=" induction"> induction</a>, <a href="https://publications.waset.org/abstracts/search?q=deduction" title=" deduction"> deduction</a>, <a href="https://publications.waset.org/abstracts/search?q=assertion" title=" assertion"> assertion</a> </p> <a href="https://publications.waset.org/abstracts/193586/deciding-on-customary-international-law-the-icjs-approach-using-induction-deduction-and-assertion" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193586.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">9</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">1150</span> International Trends in Sustainability Reporting Using Global Reporting Initiatives </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ramona%20Zharfpeykan">Ramona Zharfpeykan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyses the trend and nature of sustainability key performance indicators (KPIs) reporting in firms globally. It presents both trend and panel data of sustainability reports of 798 firms in the Global Reporting Initiative (GRI) database from 2010 to 2014. The results show some fluctuations in the frequency of sustainability KPI reporting globally across the time while the major focus of reports in firms stayed almost the same. It made us further analyse this trend and found that there are some indicators, such as 'environmental protect expenses' and 'number of grievances', that was barely reported over this period along with some highly popular ones such as 'direct economic value' and 'employment rate'. We could not find any statistical correlation between the KPI reporting percentage and the firms’ industries generally and neither if they belong to environmentally sensitive industries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=global%20reporting%20initiatives" title="global reporting initiatives">global reporting initiatives</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title=" sustainability reporting"> sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20KPI" title=" sustainability KPI"> sustainability KPI</a>, <a href="https://publications.waset.org/abstracts/search?q=trends%20of%20sustainability%20reporting" title=" trends of sustainability reporting"> trends of sustainability reporting</a> </p> <a href="https://publications.waset.org/abstracts/110779/international-trends-in-sustainability-reporting-using-global-reporting-initiatives" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/110779.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">142</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">1149</span> Closing the Front Door of Child Protection: Rethinking Mandated Reporting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Miriam%20Itzkowitz">Miriam Itzkowitz</a>, <a href="https://publications.waset.org/abstracts/search?q=Katie%20%20Olson"> Katie Olson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Through an interdisciplinary and trauma-responsive lens, this article reviews the legal and social history of mandated reporting laws and family separation, examines the ethical conundrum of mandated reporting as it relates to evidence-based practice, and discusses alternatives to mandated reporting as a primary prevention strategy. Using existing and emerging data, the authors argue that mandated reporting as a universal strategy contributes to racial disproportionality in the child welfare system and that anti-racist practices should begin with an examination of our reliance on mandated reporting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20welfare" title="child welfare">child welfare</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=mandated%20reporting" title=" mandated reporting"> mandated reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=racial%20disproportionality" title=" racial disproportionality"> racial disproportionality</a>, <a href="https://publications.waset.org/abstracts/search?q=trauma" title=" trauma"> trauma</a> </p> <a href="https://publications.waset.org/abstracts/135694/closing-the-front-door-of-child-protection-rethinking-mandated-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135694.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">353</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">1148</span> Economic Community of West African States Court of Justice and the Development of Human Rights Jurisprudence in Africa: A Difficult Take-off with a Bright and Visionary Landing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Timothy%20Fwa%20Yerima">Timothy Fwa Yerima</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper evaluates the development of human rights jurisprudence in Africa by the ECOWAS Court of Justice. It traces that though ECOWAS was not established with the aim of promoting and protecting human rights as the African Court of Human and Peoples’ Rights, no doubt, the 1991 ECOWAS Court Protocol and the 1993 ECOWAS Revised Treaty give the ECOWAS Court its human rights mandate. The paper, however, points out that despite the availability of these two Laws, the ECOWAS Court had difficulty in its human rights mandate, in view of the twin problems of lack of access to the Court by private parties and personal jurisdiction of the Court to entertain cases filed by private parties. The paper considers the 2005 Supplementary Protocol, not only as an effective legal framework in West African Sub-Region that tackles these problems in human rights cases but also a strong foundation upon which the Court has been developing human rights jurisprudence in Africa through the interpretation and application of this Law and other sources of Law of the Court. After a thorough analysis of some principles laid down by the ECOWAS Court so far, the paper observes that human rights jurisprudence in Africa is growing rapidly; depicting that though the ECOWAS Court initially had difficulty in its human rights mandate, today it has a bright and visionary landing. The paper concludes that West African Sub-Region will witness a more effective performance of the ECOWAS Court if some of its challenges are tackled. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=access" title="access">access</a>, <a href="https://publications.waset.org/abstracts/search?q=African%20human%20rights" title=" African human rights"> African human rights</a>, <a href="https://publications.waset.org/abstracts/search?q=ECOWAS%20court%20of%20justice" title=" ECOWAS court of justice"> ECOWAS court of justice</a>, <a href="https://publications.waset.org/abstracts/search?q=jurisprudence" title=" jurisprudence"> jurisprudence</a>, <a href="https://publications.waset.org/abstracts/search?q=personal%20jurisdiction" title=" personal jurisdiction"> personal jurisdiction</a> </p> <a href="https://publications.waset.org/abstracts/44216/economic-community-of-west-african-states-court-of-justice-and-the-development-of-human-rights-jurisprudence-in-africa-a-difficult-take-off-with-a-bright-and-visionary-landing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44216.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">349</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">1147</span> Crystallization of the US Supreme Court’s Role as an Arbiter of Constitutionality of Laws</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fethia%20Braik">Fethia Braik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper summarizes the history of the US Supreme Court. It did not enjoy today’s status. It did neither control legislation nor the executive power. It was until 1803, during Marshall’s term, that it gained the pride of ruling over the constitutionality of acts be they federal or local, congressional or presidential. The Chief Justice, whether intended or not, vested such power in the supreme judicial institution via the case of Marbury v. Madison. Such power, nevertheless, had not been exercised for many years, till the Dred Scott case. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Judiciary%20Acts%201789" title="Judiciary Acts 1789">Judiciary Acts 1789</a>, <a href="https://publications.waset.org/abstracts/search?q=1801" title=" 1801"> 1801</a>, <a href="https://publications.waset.org/abstracts/search?q=chief%20justice" title=" chief justice"> chief justice</a>, <a href="https://publications.waset.org/abstracts/search?q=associate%20justice" title=" associate justice"> associate justice</a>, <a href="https://publications.waset.org/abstracts/search?q=justice%20of%20peace" title=" justice of peace"> justice of peace</a>, <a href="https://publications.waset.org/abstracts/search?q=review%20of%0D%0Aconstitutionality%20of%20acts" title=" review of constitutionality of acts"> review of constitutionality of acts</a>, <a href="https://publications.waset.org/abstracts/search?q=Jay%20court" title=" Jay court"> Jay court</a>, <a href="https://publications.waset.org/abstracts/search?q=Ellsworth%20court" title=" Ellsworth court"> Ellsworth court</a>, <a href="https://publications.waset.org/abstracts/search?q=Marshall%20court" title=" Marshall court"> Marshall court</a> </p> <a href="https://publications.waset.org/abstracts/47492/crystallization-of-the-us-supreme-courts-role-as-an-arbiter-of-constitutionality-of-laws" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47492.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">303</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">1146</span> Judicial Activism and the Supreme Court of India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shreeya%20Umashankar">Shreeya Umashankar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Supreme Court of India has emerged as the most powerful organ of State and amongst the foremost constitutional courts in the world through the instrument of Public Interest Litigation (PIL), the exercise of writ jurisdiction and the expansive interpretation of fundamental rights guaranteed by the Constitution of India. Judicial activism impinging on every facet of governance has become the norm in recent times. This paper traces the evolution of judicial activism since Independence through pronouncements of the Supreme Court. It brings out distinct phases in this evolution– the initial phase of judicial restraint, the first phase of an activist judiciary where the Supreme Court primarily was concerned with protection of fundamental rights and humane treatment of citizens; the second phase where the Supreme Court took keen interest in preservation and protection of the environment; the third phase where the Supreme Court extended its reach into the socio-economic arena and the fourth phase when issues of transparency and probity in governance led to interventions by the Supreme Court. The paper illustrates through judgements of the Supreme Court that the instrument of the PIL and the exercise of writ jurisdiction by the Supreme Court go beyond the traditional postulates of judicial processes and political theory on separation of powers between the organs of State. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fundamental%20rights" title="fundamental rights">fundamental rights</a>, <a href="https://publications.waset.org/abstracts/search?q=judicial%20activism" title=" judicial activism"> judicial activism</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20interest%20litigation" title=" public interest litigation"> public interest litigation</a>, <a href="https://publications.waset.org/abstracts/search?q=Supreme%20Court%20of%20India" title=" Supreme Court of India"> Supreme Court of India</a> </p> <a href="https://publications.waset.org/abstracts/2899/judicial-activism-and-the-supreme-court-of-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2899.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">624</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">1145</span> Between Legal Authority and Epistemic Competence: A Case Study of the Brazilian Supreme Court</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=J%C3%BAlia%20Massadas">Júlia Massadas</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is to analyze the role played by the institute of the public hearings in the Brazilian Supreme Court. The public hearings are regulated since 1999 by the Brazilian Laws nº 9.868, nº 9.882 and by the Intern Regiment of the Brazilian Supreme Court. According to this legislation, the public hearings are supposed to be called when a matter of circumstance of fact must be clarified, what can be done through the hearing of the testimonies of persons with expertise and authority in the theme related to the cause. This work aims to investigate what is the role played by the public hearings and by the experts in the Brazilian Supreme Court. The hypothesis of this research is that: (I) The public hearings in the Brazilian Supreme Court are used to uphold a rhetoric of a democratic legitimacy of the Court`s decisions; (II) The Legislative intentions have been distorted. To test this hypothesis, the adopted methodology involves an empirical study of the Brazilian jurisprudence. As a conclusion, it follows that the public hearings convened by the Brazilian Supreme Court do not correspond, in practice, to the role assigned to them by the Congress since they do not serve properly to epistemic interests. The public hearings not only do not legitimate democratically the decisions, but also, do not properly clarify technical issues. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Brazilian%20Supreme%20Court" title="Brazilian Supreme Court">Brazilian Supreme Court</a>, <a href="https://publications.waset.org/abstracts/search?q=constitutional%20law" title=" constitutional law"> constitutional law</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20hearings" title=" public hearings"> public hearings</a>, <a href="https://publications.waset.org/abstracts/search?q=epistemic%20competence" title=" epistemic competence"> epistemic competence</a>, <a href="https://publications.waset.org/abstracts/search?q=legal%20authority" title=" legal authority"> legal authority</a> </p> <a href="https://publications.waset.org/abstracts/31196/between-legal-authority-and-epistemic-competence-a-case-study-of-the-brazilian-supreme-court" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31196.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">401</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">1144</span> The Effect of Integrated Reporting on Corporate Financial Performance: A Bibliometric Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adhila%20Sandra%20Devy">Adhila Sandra Devy</a>, <a href="https://publications.waset.org/abstracts/search?q=Evangeline%20Syalomita%20Silitonga"> Evangeline Syalomita Silitonga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The landscape of corporate governance and accountability has led to the emergence of Integrated Reporting (IR) in response to the shortcomings of traditional reporting frameworks. Developed by The International Integrated Reporting Council (IIRC), IR aims to offer stakeholders a comprehensive view of a company’s performance by integrating financial and non-financial disclosures. This study analyzes literature on Integrated Reporting and Corporate Financial Performance from 2013 to 2024, employing a descriptive analysis methodology. 31 relevant articles were gathered from various sources, indicating a positive correlation between integrated reporting and financial performance, albeit without conclusive evidence of long-term impact. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=integrated%20reporting" title="integrated reporting">integrated reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20financial%20performance" title=" corporate financial performance"> corporate financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20performance" title=" corporate performance"> corporate performance</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=bibliometric%20analysis" title=" bibliometric analysis"> bibliometric analysis</a> </p> <a href="https://publications.waset.org/abstracts/186323/the-effect-of-integrated-reporting-on-corporate-financial-performance-a-bibliometric-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/186323.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">42</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">1143</span> The Current Situation of Ang Thong Province’s Court Doll Distribution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Phutthiwat%20Waiyawuththanapoom">Phutthiwat Waiyawuththanapoom</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research is objected to study the pattern and channel of distribution of Ang Thong’s court doll OTOP product and try to develop the quality of distribution of the court doll product. The population of this research is 50 court doll manufacturers of Ang Thong’s court doll. The data and information was collected by using the questionnaire and use percentage, mean and standard deviation as an analysis tools. The distribution channel of Ang Thong’s court doll can be separated into 3 channels which are direct distribution from the manufacturer, via the middleman and via the co-operated manufacturing group. In the direct distribution from the manufacturer channel, it was found that the manufacturer is given the highest rate of importance to how they keep the inventory. In the distribution via the middleman channel, it was found that the manufacturer is given the highest rate of importance to the distribution efficiency. But in the distribution via the co-operated manufacturing group, it was found that the manufacturer is given the highest rate of importance to the public relationship. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=distribution" title="distribution">distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=court%20doll" title=" court doll"> court doll</a>, <a href="https://publications.waset.org/abstracts/search?q=Ang%20Thong%20province" title=" Ang Thong province"> Ang Thong province</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20and%20social%20sciences" title=" business and social sciences"> business and social sciences</a> </p> <a href="https://publications.waset.org/abstracts/2800/the-current-situation-of-ang-thong-provinces-court-doll-distribution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2800.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">317</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">1142</span> U.S. Supreme Court Decision-Making and Bounded Rationality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joseph%20Ignagni">Joseph Ignagni</a>, <a href="https://publications.waset.org/abstracts/search?q=Rebecca%20Deen"> Rebecca Deen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, the decision making of the Justices of the United States Supreme Court will be considered in terms of constrained maximization and cognitive-cybernetic theory. This paper will integrate research in such fields as law, psychology, political science, economics and decision-making theory. It will be argued that due to its heavy workload, the Supreme Court may be forced to make decisions in a boundedly rational manner. The ideas and theory put forward here will be considered in the area of the Court’s decisions involving religion. Therefore, the cases involving the U.S. Constitution’s Free Exercise Clause and Establishment Clause will be analyzed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bounded%20rationality" title="bounded rationality">bounded rationality</a>, <a href="https://publications.waset.org/abstracts/search?q=cognitive-cybernetic" title=" cognitive-cybernetic"> cognitive-cybernetic</a>, <a href="https://publications.waset.org/abstracts/search?q=US%20supreme%20court" title=" US supreme court"> US supreme court</a>, <a href="https://publications.waset.org/abstracts/search?q=religion" title=" religion"> religion</a> </p> <a href="https://publications.waset.org/abstracts/42397/us-supreme-court-decision-making-and-bounded-rationality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42397.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">386</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">1141</span> Federalism, Dual Sovereignty, and the Supreme Court of Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edoba%20Bright%20Omoregie">Edoba Bright Omoregie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Nigeria became a federation in 1954 six years before it gained independence away from British colonial rule. The country has remained a federation since then despite the challenging circumstances of military rule and civil strife which have tasked its federal credentials. Since 1961, when it first decided a federalism dispute, cases over vertical and horizontal powers have inundated the country’s Supreme Court. In its current practice of federalism after democratic rule was resumed in 1999, the country has witnessed a spell of intergovernmental disputes over a good number of federalism issues. Such conflicts have eventually found their way to the Supreme Court for resolution, not as a final appellate court (which it is in other non-federal matters) but as a court of first and final instance following the constitutional provision granting the court such power. However, in April 2014 one of such disputes was denied hearing by the court when it declined original jurisdiction to determine the matter. The suit was instituted by one state of the federation against the federal government and the other 35 states challenging the collection of value added tax (a consumption tax)on certain goods and services within the state. The paper appraises the rationale of the court’s decision and reason that its decision to decline jurisdiction is the result of an avoidable misunderstanding of the dual sovereignty instituted by the federal system of Nigeria as well as a misconception of the role which the court is constitutionally assigned to play in resolving intergovernmental schisms in the federal system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dual%20sovereignty" title="dual sovereignty">dual sovereignty</a>, <a href="https://publications.waset.org/abstracts/search?q=federalism" title=" federalism"> federalism</a>, <a href="https://publications.waset.org/abstracts/search?q=intergovernmental%20conflict" title=" intergovernmental conflict"> intergovernmental conflict</a>, <a href="https://publications.waset.org/abstracts/search?q=Supreme%20Court" title=" Supreme Court"> Supreme Court</a> </p> <a href="https://publications.waset.org/abstracts/23238/federalism-dual-sovereignty-and-the-supreme-court-of-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23238.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">555</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">1140</span> Determinants of Integrated Reporting in Nigeria </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Uwalomwa%20Uwuigbe">Uwalomwa Uwuigbe</a>, <a href="https://publications.waset.org/abstracts/search?q=Olubukola%20Ranti%20Uwuigbe"> Olubukola Ranti Uwuigbe</a>, <a href="https://publications.waset.org/abstracts/search?q=Jinadu%20Olugbenga"> Jinadu Olugbenga</a>, <a href="https://publications.waset.org/abstracts/search?q=Otekunrin%20Adegbola"> Otekunrin Adegbola </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate reporting has evolved over the years resulting from criticisms of the precedent by shareholders, stakeholders and other relevant financial institutions. Integrated reporting has become a globalized corporate reporting style, with its adoption around the world occurring rapidly to bring about an improvement in the quality of corporate reporting. While some countries have swiftly clinched into reporting in an integrated manner, others have not. In addition, there are ample research that has been conducted on the benefits of adopting integrated reporting, however, the same is not true in developing economies like Nigeria. Hence, this study basically examined the factors determining the adoption of integrated reporting in Nigeria. One hundred (100) copies of questionnaire was administered to financial managers of 20 selected listed companies in the Nigeria stock exchange market. The data obtained was analysed using the Spearman Rank Order Correlation via the Statistical Package for Social Science. This study observed that there is a significant relationship between the social pressures of isomorphic changes and integrated reporting adoption in Nigeria. The study recommends the need for an enforcement mechanism to be put in place while considering the adoption of integrated reporting in Nigeria, enforcement mechanisms should put into consideration the investors demand, the level of economic development, and the degree of corporate social responsibility. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=isomorphic" title=" isomorphic"> isomorphic</a>, <a href="https://publications.waset.org/abstracts/search?q=integrated%20reporting" title=" integrated reporting"> integrated reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability "> sustainability </a> </p> <a href="https://publications.waset.org/abstracts/62690/determinants-of-integrated-reporting-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/62690.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">1139</span> An Examination of the Powers of the Executive to Continued Detention of Suspects in Disobedience to Court Orders</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chukwuemeka%20Castro%20Nwabuzor">Chukwuemeka Castro Nwabuzor</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The 2015 Administration of Criminal Justice Act in Nigeria clearly sets out conditions for bail for felonies, lesser offenses and capital offenses. Even where the conditions for bail are met, granting an application for bail is not automatic as it is subject to the discretion of the court. Where the court, however, grants bail to an accused, the detaining authority which usually is the executive arm of government is bound to comply with the order of the court. This paper discusses the constitutionality of the continued detention of criminal suspects in disobedience to an order of the court and in the absence of an appeal. Particularly, the paper looks at the rights to personal liberty, the dignity of the human person and also the presumption of innocence which remains one of the crucial pillars of our criminal jurisprudence. The paper analyses the reasons posed by the executive for the continued detention of a suspect including State security and security of the suspect and questions whether the reasons are reasonable justifiable in a constitutional democratic society and whether they breach the principles of separation of powers. The paper concludes that the continued detention criminal of suspects in disobedience to court orders constitutes contempt of court and dishonours the principles of separation of powers enshrined in the Nigerian Constitution. This paper makes a strong case for the donation of more enforceable powers to the judiciary particularly with regards to the granting of compensation orders against the executive and ensuring compliance by the executive to bail orders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=breach%20of%20fundamental%20rights" title="breach of fundamental rights">breach of fundamental rights</a>, <a href="https://publications.waset.org/abstracts/search?q=contempt%20of%20court" title=" contempt of court"> contempt of court</a>, <a href="https://publications.waset.org/abstracts/search?q=discretion%20of%20court" title=" discretion of court"> discretion of court</a>, <a href="https://publications.waset.org/abstracts/search?q=right%20to%20bail" title=" right to bail"> right to bail</a>, <a href="https://publications.waset.org/abstracts/search?q=separation%20of%20powers" title=" separation of powers"> separation of powers</a> </p> <a href="https://publications.waset.org/abstracts/89683/an-examination-of-the-powers-of-the-executive-to-continued-detention-of-suspects-in-disobedience-to-court-orders" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89683.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">165</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">1138</span> Structural Challenges, the Forgotten Elephant in the Quest of Access to Justice: The Case of the South African Labour and Labour Appeal Courts</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Carlos%20Joel%20Tchawouo%20Mbiada">Carlos Joel Tchawouo Mbiada</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper intends to refrain from debating the different meanings of justice, such as its social or moral meaning, nor to discuss the different theories of justice. This paper focuses on the legal understanding of access to justice to mean access to the court. Using the Labour and Labour Appeal Courts as a case study, this paper investigates whether the composition of the bench, the personnel and state mechanisms to promote access to court offer ideal conditions to access to court. The investigation is benchmarked against the South African new constitutional order underpinned by the concept of social justice to eradicate past injustices. To provide justice to all, the Constitution of the Republic of South Africa 1996 guarantees the right to access to the court. The question that takes centre stage in this paper is whether litigants are denied the right to access the Labour and Labour Appeal Courts. The paper argues that factors such as the status of the Labour and Labour Appeal Courts, the number of judges, and the building structure prevent litigants from accessing these courts. The paper advocates for a legislative overhaul of the Labour and Labour Appeal Courts structure so that litigants may access the courts. Until such time, the paper argues that the right to access the Labour and Labour Appeal Courts would remain far from the reach of many litigants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=access%20to%20justice" title="access to justice">access to justice</a>, <a href="https://publications.waset.org/abstracts/search?q=access%20to%20court" title=" access to court"> access to court</a>, <a href="https://publications.waset.org/abstracts/search?q=labour%20court" title=" labour court"> labour court</a>, <a href="https://publications.waset.org/abstracts/search?q=labour%20appeal%20court" title=" labour appeal court"> labour appeal court</a> </p> <a href="https://publications.waset.org/abstracts/167777/structural-challenges-the-forgotten-elephant-in-the-quest-of-access-to-justice-the-case-of-the-south-african-labour-and-labour-appeal-courts" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/167777.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">87</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">1137</span> Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: The Role of Audit Committee Chair</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saeed%20Rabea%20Baatwah">Saeed Rabea Baatwah</a>, <a href="https://publications.waset.org/abstracts/search?q=Zalailah%20Salleh"> Zalailah Salleh</a>, <a href="https://publications.waset.org/abstracts/search?q=Norsiah%20Ahmad"> Norsiah Ahmad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=chair%20with%20financial%20expertise" title=" chair with financial expertise"> chair with financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=timeliness%20of%20financial%20reporting" title=" timeliness of financial reporting"> timeliness of financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Oman" title=" Oman"> Oman</a> </p> <a href="https://publications.waset.org/abstracts/46684/audit-committee-financial-expertise-and-financial-reporting-timeliness-in-emerging-market-the-role-of-audit-committee-chair" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46684.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">269</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">1136</span> Stakeholder Perceptions of Environmental, Social, and Governance Reporting Patterns: A Multi-Method Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Samrina%20Jafrin">Samrina Jafrin</a>, <a href="https://publications.waset.org/abstracts/search?q=Till%20Talaulicar"> Till Talaulicar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates stakeholder perceptions of environmental, social, and governance (ESG) reporting patterns and their effectiveness in enhancing trust and transparency. Utilizing a multi-method approach, including experimental research and systematic literature review, insights are gathered from investors, employees, customers, suppliers, managers, and community members. The findings reveal diverse stakeholder expectations and perceptions and emphasize the importance of effective ESG reporting strategies in building credibility and trust. This research contributes to the academic discourse on corporate sustainability reporting and provides practical recommendations for optimizing ESG reporting practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ESG%20reporting" title="ESG reporting">ESG reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholder%20perceptions" title=" stakeholder perceptions"> stakeholder perceptions</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20sustainability" title=" corporate sustainability"> corporate sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=trust" title=" trust"> trust</a> </p> <a href="https://publications.waset.org/abstracts/192142/stakeholder-perceptions-of-environmental-social-and-governance-reporting-patterns-a-multi-method-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192142.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">17</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">1135</span> Governance Commitment and Time Differences in Aspects of Sustainability Reporting in Nigerian Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nwobu%20Obiamaka">Nwobu Obiamaka</a>, <a href="https://publications.waset.org/abstracts/search?q=Owolabi%20Akintola"> Owolabi Akintola</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examined the extent of statistical significant difference between the economic, environmental, governance and social aspects of sustainability reporting as a result of board committee on sustainability and time (year) of reporting for business organizations in the Nigerian banking sector. The years of reporting under consideration were 2010, 2011, 2012 and 2013. Content analysis methodology was employed through a reporting index used to score the amount of economic, environmental, governance and social indicators of sustainability reporting. The results of this study indicated that business organizations with board committee on sustainability had more indicators of sustainability reporting than those without board committees on sustainability issues. Also, sustainability reporting in 2013 was higher than that of prior years (2012, 2011 and 2010) for the economic, environmental and social indicators. The governance indicators of 2012 was highest compared to the other years (2013, 2011 and 2010) under consideration in this study. The implication of this finding is that business organizations that have board committees on sustainability are monitored by such boards to report more to their stakeholders. On the other hand, business organizations are appreciating the need to engage in sustainability reporting with each passing year. This could be due to the Central Bank of Nigeria (CBN) Sustainability Reporting framework that business organizations in the banking sector have to adhere to. When sustainability issues are monitored from the board of directors, business organizations are likely to increase and improve on their sustainability reporting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance" title="governance">governance</a>, <a href="https://publications.waset.org/abstracts/search?q=organizations" title=" organizations"> organizations</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting" title=" reporting"> reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/42102/governance-commitment-and-time-differences-in-aspects-of-sustainability-reporting-in-nigerian-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42102.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">319</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">1134</span> Constitutional Courts as Positive Legislators: The Role of Indonesian Constitutional Court in Interpreting and Applying the Constitution</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Masnur%20Marzuki">Masnur Marzuki</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As in other democratic countries, the constitutional court of Indonesia has the role of interpreting and applying the Constitution in order to preserve its supremacy testing the constitutionality of statutes. With its strong power to enforce and guard the Constitution, the court is now challenged to provide people an opportunity to understand their constitutional rights close up. At the same time, the court has built up an enviable reputation among constitutional courts in new democracies for the technical quality of its legitimacy in the legal sense. Since its establishment in 2003, the Constitutional Court of Indonesia has decided more than 190 statutes in judicial review case. It has been remarkably successful to make a credible start on its work of guarding the Constitution. Unsurprisingly, many argue that the Court has elevated Indonesia’s democracy to a whole new level. In accomplishing its roles judicial review, the basic principle that can be identified is that the Constitutional Court must always be subordinated to the Constitution. It is not being allowed to invade the field of the legislator. In doing so, the court does not have any discretionary political basis in order to create legal norms or provisions that could not be deducted from the Constitution itself. When interpreting a statute “in accordance with the constitution”, the court recognizes and reasserts that it is strictly forbidden to extend the scope of a legal provision in such a way that would create a general norm not established by the law-maker. This paper aims to identify and assess the latest role of Indonesian Constitutional Court in interpreting and applying the Constitution. In particular, it questions 1) the role of the Constitutional Court in judicial review; and 2) the role of the court to assist the legislators in the accomplishment of their functions in order to preserve its supremacy testing the constitutionality of statutes. Concerning positive legislator, jurisprudential and judicial review theories will be approached. The empirical part will include qualitative and comparative research. Main questions to be addressed: Can the Constitutional Court be functionalized as positive legislator? What are the criteria for conducting role of Constitutional Courts as Positive Legislators and how can it be accepted? Concerning the subordination of Constitutional Courts to the Constitution and judicial review, both qualitative and quantitative methods will be used, and differences between Indonesia and German Constitutional Court will be observed. Other questions to be addressed: Can Constitutional Courts have any discretionary political basis in order to create legal norms or provisions that could not be deducted from the Constitution itself. Should the Constitutional Court always act as a negative legislator? However, the Constitutional Court in Indonesia has played role as positive legislators which create dynamic of Indonesian legal development. In performing the task of reviewing the constitutionality of statutes, the Constitutional Court has created legal norms or provisions that could be deducted from the Constitution itself. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=constitution" title="constitution">constitution</a>, <a href="https://publications.waset.org/abstracts/search?q=court" title=" court"> court</a>, <a href="https://publications.waset.org/abstracts/search?q=law" title=" law"> law</a>, <a href="https://publications.waset.org/abstracts/search?q=rights" title=" rights"> rights</a> </p> <a href="https://publications.waset.org/abstracts/30793/constitutional-courts-as-positive-legislators-the-role-of-indonesian-constitutional-court-in-interpreting-and-applying-the-constitution" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30793.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">425</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">1133</span> The Failed Criminalization of Homelessness: The Need for New Interventions and the Implementation of Salt Lake City’s Kayak Court</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Stephen%20Fanale">Stephen Fanale</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Criminalization creates sizable barriers to housing and perpetuates the cycle of homelessness. Not only does criminalization leave people on the streets and in shelters indefinitely, but it also unnecessarily costs the taxpayers. Homelessness is a growing issue throughout the world, and criminalizing these human beings is a violation of basic human rights. While this may seem like an insurmountable obstacle, there is something that can be done while fighting that battle. While they are under-researched as a whole, specialty courts, specifically homeless courts, are a growing vessel that can address some of the barriers associated with the criminalization of homelessness. They divert individuals away from jail while connecting them to services that will help their situation instead of hindering it. The model being used in Salt Lake City, while similar to others throughout the United States, stands alone in its outreach efforts and should be paving the way for the rest of the world. The following will look at criminalization and different ways of addressing it, and, finally, Salt Lake City’s current operations, including the unique outreach court: Kayak Court. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=barriers%20to%20housing" title="barriers to housing">barriers to housing</a>, <a href="https://publications.waset.org/abstracts/search?q=criminalization" title=" criminalization"> criminalization</a>, <a href="https://publications.waset.org/abstracts/search?q=cycle%20of%20homelessness" title=" cycle of homelessness"> cycle of homelessness</a>, <a href="https://publications.waset.org/abstracts/search?q=homeless%20court" title=" homeless court"> homeless court</a>, <a href="https://publications.waset.org/abstracts/search?q=diversion" title=" diversion"> diversion</a>, <a href="https://publications.waset.org/abstracts/search?q=kayak%20court" title=" kayak court"> kayak court</a> </p> <a href="https://publications.waset.org/abstracts/175585/the-failed-criminalization-of-homelessness-the-need-for-new-interventions-and-the-implementation-of-salt-lake-citys-kayak-court" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/175585.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">1132</span> The Role of Contextual Factors in the Sustainability Reporting of Australian and New Zealand Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ramona%20Zharfpeykan">Ramona Zharfpeykan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The concept of sustainability is generally considered as a key topic in many countries, and sustainability reporting is becoming an important tool for companies to communicate their sustainability plans and performance to their stakeholders. There have been various studies on factors that may influence sustainability reporting in companies. This study examines the possible effect of some of the organisational factors on corporate sustainability reporting. The organisational factors included in this study are a company’s type (public or private), industry, and size as well as managers’ perception of the level of importance of indicators in reporting these indicators. A survey was conducted from 240 Australian and New Zealand companies in various industries. They were asked about their perception of the importance of sustainability indicators in their performance and if they report these indicators. The GRI indicators used to develop the survey. A multiple regression model was developed using reporting strategy score as dependent and type, size, industry categorisation, and managers’ perception of the level of importance of the GRI indicators as independent factors. The results show that among all the factors included in the model, size of a company and the perception of managers of the level of importance of environmental and labour practice indicators can affect the sustainability scores of these companies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title="sustainability reporting">sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20reporting%20initiative" title=" global reporting initiative"> global reporting initiative</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting%20strategy" title=" sustainability reporting strategy"> sustainability reporting strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=organisational%20features" title=" organisational features"> organisational features</a> </p> <a href="https://publications.waset.org/abstracts/110777/the-role-of-contextual-factors-in-the-sustainability-reporting-of-australian-and-new-zealand-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/110777.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">158</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">1131</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">1130</span> The Impact of Regulation on Corporate Social Responsibility Reporting Quality: UK Evidence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ruba%20Hamed">Ruba Hamed</a>, <a href="https://publications.waset.org/abstracts/search?q=Khaled%20Hussainey"> Khaled Hussainey</a>, <a href="https://publications.waset.org/abstracts/search?q=Basiem%20Al-Shattarat"> Basiem Al-Shattarat</a>, <a href="https://publications.waset.org/abstracts/search?q=Wasim%20Al-Shattarat"> Wasim Al-Shattarat</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines how the influence of mandating corporate social responsibility reporting (CSR) on subsequent financial performance through accounting-based measures and market-based measures. We provide evidence about the negative impact of reporting CSR voluntarily on the firm’s future performance due to the increased spending on and costs related to such activities. On the contrary, mandating CSR reporting enhances firms’ future performance by signalling to the market about the firm’s positive stance towards sustainability issues in the UK. Our findings are of interest to regulation setters and stakeholders with respect to mandatory CSR reporting and provide further insight and feedback into accounting and reporting practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting-based%20performance" title="accounting-based performance">accounting-based performance</a>, <a href="https://publications.waset.org/abstracts/search?q=mandatory%20CSR" title=" mandatory CSR"> mandatory CSR</a>, <a href="https://publications.waset.org/abstracts/search?q=mandatory%20regulation" title=" mandatory regulation"> mandatory regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=market-based%20performance" title=" market-based performance"> market-based performance</a> </p> <a href="https://publications.waset.org/abstracts/116504/the-impact-of-regulation-on-corporate-social-responsibility-reporting-quality-uk-evidence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/116504.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">124</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">1129</span> Does Supervisory Board Composition Influence Sustainability Reporting Quality?</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Patrick%20Velte">Patrick Velte</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Sustainability reporting has become a central element of modern corporate governance practice. This paper is the first to recognize supervisory board independence, sustainable expertise and gender diversity in two European two tier countries and their impact on sustainability reporting quality. For a sample of 188 German and Austrian companies which are listed at the Prime Standard of the Frankfurt and Vienna Stock Exchange for the business years 2012-2013, descriptive findings show that CSR reporting quality is still low in both countries. Furthermore, multiple regressions state that independent and female members in the supervisory board do have a positive impact on CSR reporting quality in Germany and Austria. However, the existence of sustainable experts in the supervisory board both in Germany and Austria shows a positive but insignificant impact. Our findings suggest that the current European corporate governance regulations can be a useful instrument to increase the quality of modern CSR reporting for the stakeholders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability%20reporting" title="sustainability reporting">sustainability reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20diversity" title=" gender diversity"> gender diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20independence" title=" board independence"> board independence</a> </p> <a href="https://publications.waset.org/abstracts/23745/does-supervisory-board-composition-influence-sustainability-reporting-quality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23745.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">397</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">1128</span> Terrorism Is a Crime under International Law </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Miguel%20Manero%20De%20Lemos">Miguel Manero De Lemos</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ‘innovative and creative’ seminal decision of the Special Tribunal for Lebanon (STL) was not welcomed by academic opinion. The court recognized that terrorism is a crime under international law in times of peace. Scholars widely – and sometimes aggressively – criticize this conclusion. This article asserts that, while some aspects of the decision of the STL might be defective, the basic premise, that it is indeed such a crime, is sound. This article delves into the method that the court used to attain such an outcome and explains why the conclusion of the court is correct, albeit the use of a different method is to be preferred. It also argues that subsequent developments leave little room to keep arguing that there is no international crime of terrorism. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=terrorism" title="terrorism">terrorism</a>, <a href="https://publications.waset.org/abstracts/search?q=STL" title=" STL"> STL</a>, <a href="https://publications.waset.org/abstracts/search?q=crime" title=" crime"> crime</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20criminal%20law" title=" international criminal law"> international criminal law</a> </p> <a href="https://publications.waset.org/abstracts/58270/terrorism-is-a-crime-under-international-law" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/58270.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 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