The Experts below are selected from a list of 294 Experts worldwide ranked by ideXlab platform

Jaeyoon Kim - One of the best experts on this subject based on the ideXlab platform.

  • Text Analysis on Punishment Clauses in Korean Law: Changes in the Number, Level, and Balance of Punishment Clauses Over 30 Years
    Asian Journal of Law and Economics, 2019
    Co-Authors: Jaeyoon Kim
    Abstract:

    AbstractFor this study, I completed a comprehensive review of punishment clauses in the Korean Legal Code from 1985 to 2016. Using a web crawler and text analysis, I gathered data on the laws and then identified the content of the penal sentence in each clause. By investigating the data, I was able to quantify and assess changes over time in: (1) the number of punishment clauses; (2) the severity of sentences; and (3) the balance between imprisonment and fines. In order to examine the causes of these changes, I separated the data into different sentence levels and sectors. I found that low-level punishment clauses had grown quickly, and some of the sectors responsible for the change included civil engineering and sex offenses. This comprehensive review of the penal sentences revealed issues of concern related to overcriminalization, overpenalization, and an imbalance of punishment level in the Korean Legal Code.

Gary Kleinman - One of the best experts on this subject based on the ideXlab platform.

  • Accounting enforcement in a national context: an international study
    International Journal of Disclosure and Governance, 2019
    Co-Authors: Gary Kleinman, Rebecca Bloch
    Abstract:

    The purpose of this study is to investigate whether the national characteristics of culture, religion and political factionalization are associated with the strength of accounting enforcement. The study uses data on percentages of religious adherents in a sample nation, the Hofstede cultural dimensions and political factionalization. National Legal Code (e.g., Common Law or Civic Code) and market liquidity are controlled for. Factor analysis is used to generate factor scores from the data. The dependent variable, accounting enforcement, is drawn from Brown et al. (J Bus Finance Account 41(1/2):1–52, 2014 ). The findings demonstrate that this set of national characteristics is strongly associated with national accounting regulatory enforcement. The implications of this research are that national characteristics should be taken into account in considering the impact of accounting standards on accounting comparability across nations. The limitation of this study is that, like much international research, the sample size is limited, here to 42 nations. The authors collectively have many years of research examining/studying domestic and international regulation, its determinants and consequences. This study importantly extends previous research on the determinants and consequences of regulation in the auditing and accounting arenas. This study provides an important contribution to the literature by helping establish that national characteristics do affect accounting enforcement efforts cross-nationally. This helps researchers and regulators better understand whether international standards can provide the link in comparability across nations that proponents are seeking. It does so by focusing on the variation in enforcement across nations rather than on the standards themselves.

  • audit regulation in an international setting testing the impact of religion culture market factors and Legal Code on national regulatory efforts
    International Journal of Disclosure and Governance, 2017
    Co-Authors: Gary Kleinman
    Abstract:

    Assuring the quality of international auditing is important in the current, globalized business/economic environment. High-quality international auditing efforts promote greater confidence in financial statements, and therefore promote greater movement of capital. Ensuring high-quality auditing efforts is the task of auditing regulation efforts, among others. Several potential determinants of the strength of these efforts were postulated in Kleinman et al (2014). The postulated determinants of interest include national culture, religion, Legal Code origin, and financial market liquidity. The authors, however, did not test the relationship of the postulated determinants to auditing enforcement efforts. This study undertakes the task of investigating such relationship empirically, using the Brown et al (2014) measures of auditing enforcement efforts. We find that comparative religious affiliation, religion’s importance, culture, Legal Code, and the financial variable of market liquidity were determinants of auditing enforcement efforts. The implications of these findings are presented.

  • Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts
    2016
    Co-Authors: Gary Kleinman, Beixin Betsy Lin
    Abstract:

    Assuring the quality of international auditing is important in the current, globalized business/economic environment. High quality international auditing efforts promote greater confidence in financial statements, and therefore promote greater movement of capital. Ensuring high quality auditing efforts is the task of auditing regulation efforts, among others. Several potential determinants of the strength of these efforts were postulated in Kleinman, Lin and Palmon (2014). The postulated determinants of interest include national culture, religion, Legal Code origin and financial market liquidity. The authors, however, did not test the relationship of the postulated determinants to auditing enforcement efforts. This study undertakes the task of investigating such relationship empirically, using the Brown, Preiato and Tarca (2014) measures of auditing enforcement efforts. We find that comparative religious affiliation, religion’s importance, culture, Legal Code and the financial variable of market liquidity were determinants of auditing enforcement efforts. The implications of these findings are presented.

Danièle Bourcier - One of the best experts on this subject based on the ideXlab platform.

  • A Network Approach to the French System of Legal Codes - Part I: Analysis of a Dense Network
    2011
    Co-Authors: Romain Boulet, Pierre Mazzega, Danièle Bourcier
    Abstract:

    We explore one aspect of the structure of a codified Legal system at the national level using a new type of representation to understand the strong or weak dependencies between the various fields of law. In Part I of this study, we analyze the graph associated with the network in which each French Legal Code is a vertex and an edge is produced between two vertices when a Code cites another Code at least one time. We show that this network distinguishes from many other real networks from a high density, giving it a particular structure that we call concentrated world and that differentiates a national Legal system (as considered with a resolution at the Code level) from small-world graphs identified in many social networks. Our analysis then shows that a few communities (groups of highly wired vertices) of Codes covering large domains of regulation are structuring the whole system. Indeed we mainly find a central group of influent Codes, a group of Codes related to social issues and a group of Codes dealing with territories and natural resources. The study of this codified Legal system is also of interest in the field of the analysis of real networks. In particular we examine the impact of the high density on the structural characteristics of the graph and on the ways communities are searched for. Finally we provide an original visualization of this graph on an hemicyle-like plot, this representation being based on a statistical reduction of dissimilarity measures between vertices. In Part II (a following paper) we show how the consideration of the weights attributed to each edge in the network in proportion to the number of citations between two vertices (Codes) allows deepening the analysis of the French Legal system.

  • A network approach to the French system of Legal Codes—part I: analysis of a dense network
    Artificial Intelligence and Law, 2011
    Co-Authors: Romain Boulet, Pierre Mazzega, Danièle Bourcier
    Abstract:

    We explore one aspect of the structure of a codified Legal system at the national level using a new type of representation to understand the strong or weak dependencies between the various fields of law. In Part I of this study, we analyze the graph associated with the network in which each French Legal Code is a vertex and an edge is produced between two vertices when a Code cites another Code at least one time. We show that this network distinguishes from many other real networks from a high density, giving it a particular structure that we call concentrated world and that differentiates a national Legal system (as considered with a resolution at the Code level) from small - world graphs identified in many social networks. Our analysis then shows that a few communities (groups of highly wired vertices) of Codes covering large domains of regulation are structuring the whole system. Indeed we mainly find a central group of influent Codes, a group of Codes related to social issues and a group of Codes dealing with territories and natural resources. The study of this codified Legal system is also of interest in the field of the analysis of real networks. In particular we examine the impact of the high density on the structural characteristics of the graph and on the ways communities are searched for. Finally we provide an original visualization of this graph on an hemicyle-like plot, this representation being based on a statistical reduction of dissimilarity measures between vertices. In Part II (a following paper) we show how the consideration of the weights attributed to each edge in the network in proportion to the number of citations between two vertices (Codes) allows deepening the analysis of the French Legal system.

  • Network Analysis of the French Environmental Code
    2009
    Co-Authors: Romain Boulet, Pierre Mazzega, Danièle Bourcier
    Abstract:

    We perform a detailed analysis of the network constituted by the citations in a Legal Code, we search for hidden structures and properties. The graph associated to the Environmental Code has a small-world structure and it is partitioned in several hidden communities of articles that only partially coincide with the organization of the Code as given by its table of content. Several articles are also connected with a low number of articles but are intermediate between large communities. The structure of the Environmental Code is contrasting with the reference network of all the French Legal Codes that presents a rich-club of ten Codes very central to the whole French Legal system, but no small-world property. This comparison shows that the structural properties of the reference network associated to a Legal system strongly depends on the scale and granularity of the analysis, as is the case for many complex systems

D E Tribe - One of the best experts on this subject based on the ideXlab platform.

  • gene technology regulation in australia a decade of a federal implementation of a statutory Legal Code in a context of constituent states taking divergent positions
    GM crops & food, 2012
    Co-Authors: D E Tribe
    Abstract:

    Gene technology is regulated in Australia by the Office of the Gene Technology Regulator (OGTR), a federal government agency with responsibility for managing health and environmental risks of GM organisms under the Gene Technology Act 2000. The OGTR liaises with other national agencies, governments of States and Territories of Australia and local councils. Current national risk management regulation is the result of three decades of experience with oversight of gene technology. A major operational feature of Australian regulation is reliance on Institutional Biosafety Committees (IBCs) located within the regulated institutions. In 2009-2010 the OGTR managed 45 licenses relating to GM crop field trials, and inspected crop trials that included canola, wheat, barley, banana, sugarcane, cotton, Indian mustard and grapevines. States and Territories of Australia make decisions on market related (non-safety) issues, and adopt different political stances with respect to commercialization of GM crops. Some Australian states support environmental release of licensed GM crops (e.g., Queensland), others ban them (Tasmania), while some have re-positioned themselves, after initially opposing commercialization, to currently allowing regulated commercial use (Victoria, Western Australia). Flexibility exhibited by the Australian regulatory system is facilitated by separation of political decision-making in the Gene Technology Ministerial Council away from the OGTR.

Jos Rozendaal - One of the best experts on this subject based on the ideXlab platform.

  • OTM Workshops - Meaning Based Structured Legal Code
    Lecture Notes in Computer Science, 2018
    Co-Authors: Sjir Nijssen, Diederik Dulfer, Peter Bollen, Jos Rozendaal
    Abstract:

    The theory and engineering of states and transitions has been developed since WWII, with considerable success. Since 2012 some Dutch government services organizations, academia and innovative companies decided to establish a co-creation, named Blue Chamber, with the aim to develop a national protocol to “translate the regulations” into a durable, IT-independent model or specifications for IT-supported, interactive, regulation based services. Regulation here means the union of laws, associated decrees and policies, both government and ministerial.

  • meaning based structured Legal Code
    OTM Confederated International Conferences "On the Move to Meaningful Internet Systems", 2017
    Co-Authors: Sjir Nijssen, Diederik Dulfer, Peter Bollen, Jos Rozendaal
    Abstract:

    The theory and engineering of states and transitions has been developed since WWII, with considerable success. Since 2012 some Dutch government services organizations, academia and innovative companies decided to establish a co-creation, named Blue Chamber, with the aim to develop a national protocol to “translate the regulations” into a durable, IT-independent model or specifications for IT-supported, interactive, regulation based services. Regulation here means the union of laws, associated decrees and policies, both government and ministerial.