VOLUME 7 • 2008
DUBBER ON AMERICAN PENAL LAW
ABSTRACT. Dubber provides a systematic overview of the victims’ role throughout the entirety of penal law. Dubber says that an inquiry into the legitimacy of American penal law would not set its sights quite as high as the discovery of a universal grammar of criminal law. Dubber develops a new code-..
VICTIMS IN CRIMINAL PROCEDURE
ABSTRACT. Tränkle deals with Victim-Offender Mediation (VOM) in Germany and France, which is a form of Restorative Justice (RJ). Dubber holds that punishment requires a political justification: as the most severe form of state coercion, punishment poses the most serious challenge to the legitimacy o..
PUNISHMENT AND CRIMINAL JUSTICE POLICY IN EUROPE
ABSTRACT. Ross et al. review and describe prison climate measurement studies. Frost holds that, over the past few decades, scholars of punishment and social control have increasingly lamented the punitive turn in criminal justice policy. Fitzgibbon contributes to an examination of the effects of the..
JUVENILE DELINQUENCY, SOCIAL CONTROL, AND IMPRISONMENT
ABSTRACT. Lage examined whether having a strong ethnic identity plays a protective role against juvenile delinquency and sexual offending behavior. Dünkel and Smit consider the impact that constitutional law can have on penal policy through an analysis of current developments in the law governing yo..
THE EFFECTIVENESS OF THE COMPANY’S INTERNAL CONTROL AND THE FINANCIAL REPORTING PROCESS
ABSTRACT. PCAOB state that the effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes. Iwasaki says that the organizational advantages of a closed JSC as an “..
INFLATION TARGET, REGULATED DISCLOSURE, AND KNOWLEDGE MANAGEMENT
ABSTRACT. Gavin affirms that the official adoption of an inflation target communicates information about policymaker’s inflation objective, and the interest rate rule transmits all money demand shocks into the money supply. Sousa and Zaghini assume the global liquidity aggregate to react in the same..
SUPRANATIONAL GOVERNANCE AND POLICIES FOR MARKET LIBERALIZATION
ABSTRACT. Goodwin remarks that one of the most striking aspects of the macroeconomic and macrosocial differences between First and Third World countries lies in the area of demographics. Amoroso holds that the policies for market liberalization belong to the process of economic marginalization. Hirs..
MACROECONOMIC POLICY, ECONOMIC GLOBALIZATION, AND PRODUCTIVE DEVELOPMENT
ABSTRACT. The main purpose of Grimm and Ried’s numerical approach is to rank the different scenarios of strategic behavior of monetary and fiscal policies for the losses they induce. According to Höpner and Schäfer, institutions are the instruments with which society governs the economic behavior of..
QUALITY SYSTEMS AND SERVICES IN FRUIT AND VEGETABLE PRODUCTION
ABSTRACT. Dür writes that the collusive delegation argument postulates that politicians consciously designed the EU’s institutional framework to minimize the influence of societal interests. Bieler points out that globalization is an exogenous structural impact to which actors can merely respond. Hu..
FDI AND INTERNATIONAL TRADE SERVICES
ABSTRACT. Pauwels and Ioniţă remark that companies from all over the world are now producing vehicles and/or spare parts in Romania. Gavin says that inflation targeting has worked because central banks do not try to control inflation directly. Christopherson argues that Wal-Mart was an excellent can..
THE AUDITOR’S UNDERSTANDING OF THE OVERALL RISKS AND INTERNAL CONTROL OVER FINANCIAL REPORTING
ABSTRACT. PCAOB argues that the auditor should assess the competence and objectivity of the persons whose work the auditor plans to use to determine the extent to which the auditor may use their work. INTOSAI asserts that internal control systems should be monitored to assess the quality of the syst..
INTERNAL AUDITORS’ FRAUD RISK DECISIONS AND STOCK MARKET SEGMENTS
ABSTRACT. Bigus and Zimmermann analyze auditors' market shares and concentration in Germany on the basis of audit fees, which have been subject to disclosure since 2005. Kwaku Asare et al. examine internal auditors' fraud risk decisions in response to variations in audit committee quality and manage..