On March 13, 2015, OSHA published in the Federal Register a notice of proposed rulemaking (NPRM) to revise its eye and face protection standards for general industry, shipyard employment, marine terminals, longshoring, and construction by updating the references to national consensus standards approved by the American National Standards Institute (ANSI). OSHA received no significant objections ...

We show that initial cross-listings are consistent with legal bonding for only a small fraction of Depositary Receipt issues between 1990 and 2000. We argue that subsequent equity issue patterns cannot be consistent with legal bonding for a greater fraction of the sample. However, using a proprietary sample of Rule 144A/Reg S offering circulars, we show that firms from countries with weak legal...

Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy given amount goods and services. Financial statements are instruments an enterprise that show financial situation outcomes functions. In high inflationary periods, if they reported in monetary unit identicalhyperinflationary economy do not reflect real activity entity. Ma...

predicting different behaviors in computer networks is the subject of many data mining researches. providing a balanced intrusion detection system (ids) that directly addresses the trade-off between the ability to detect new attack types and providing low false detection rate is a fundamental challenge. many of the proposed methods perform well in one of the two aspects, and concentrate on a su...

This paper reports research-in-progress that considers standardization as an enabler in business ecosystems. Based on issues encountered, we propose that: business model design is also critical for standards bodies; standards can separate competition from cooperation; standards employ rule-centric designs; and requirements specification and compliance checking are essential. The propositions ar...

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...

This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International Accounting Standards Board’s (IASB) standards on impairment and to recommend a converged standard that will be acceptable to both bodies. Information for the research was obtaine...

SYNOPSIS: This essay analyzes some problems that accounting standard setters confront in erecting barriers to managers bent on boosting their firms’ financial reports through financial engineering (FE) activities. It also poses some unsolved research questions regarding interactions between preparers and standard setters. It starts by discussing the history of lease accounting to illustrate the...

The Financial Accounting Standards Board (FASB) regulates financial accounting. FASB issues two kinds of accounting pronouncements. The first kind are Statements of Financial Accounting Concepts (SFACs). They are the theoretical foundation for the regulations which are promulgated in the Statements of Financial Accounting Standards (SFASs). FASB‟s theoretical statements are based on unstated ph...

ABSTRACT: Since the publication of green building standards from the last decade, the designer of green buildings have often encountered the challenges of limited time but considerable complexity in the process of evaluating their design according to the rules specified in the standards. Also, the design process is usually an iterative one, which includes rule-checking tasks that are tedious an...