Will Regulatory Enforcement and Principles versus Rules-Based Accounting Influence Auditors’ Judgments to Constrain Aggressive Reporting?

This book addresses the complexities of transnational posted work through three key topics. First, it examines how the de-territorialization of national models and employment relations systems opens up exit options for management, enabling them to use the regulatory framework creatively and at a disadvantage for workers. Second, it discusses how re-territorialization, or resistance, is possible within these spaces. Third, the book analyzes the contours of the new structure for employment relations that emerges within the pan-European labor market and its implications for worker voice, regulatory enforcement, and management power. The research presented in this book is based on a qualitative and multilevel case study approach. It examines how posted workers and actors involved in the posting relationship actually utilize and experience the European posting framework by focusing on the experiences of transnational posted workers. This distinguishes the book from macro- and national-focused approaches in comparative political economy and industrial relations by zooming in on the workplace dynamics in a transnational setting. The window to how posted workers experience intra-EU mobility is Germany and the two sectors where posting is most prevalent: the construction and meat slaughtering industries.

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Restoring the financial health of debtors: Changing approaches in the legislation

Economic Analysis Theory and Practice ◽

10.24891/ea.20.5.959 ◽

2021 ◽

Vol 20 (5) ◽

pp. 959-971

Author(s):

Andrei L. BELOUSOV

Keyword(s):

Law Enforcement ◽

Russian Federation ◽

Legal Regulation ◽

Financial Health ◽

Regulatory Enforcement ◽

The Past ◽

Legal Method ◽

The Russian Federation ◽

Business Entities ◽

Financial Recovery

Subject. The article considers the development of the institution of bankruptcy in the context of the emerging legal environment in this area. Objectives. The focus is to study the development of relations in the bankruptcy sphere in the Russian Federation that relate to inefficient procedures aimed at the financial recovery of business entities, and to formulate the main directions for further changes in the legal regulation of this area. Methods. The study employs research methods, like logical and structural analysis, systems and functional approach, the formal legal method. Results. The paper reveals the essence, specific features and legal regulation of bankruptcy, assesses the regulatory enforcement based on the existing law on insolvency, formulates the key problems of the law enforcement practice of business entities that has been formed over the past 20 years, defines further directions of changes in the legal regulation of bankruptcy relations in the Russian Federation. Conclusions. Changing the approaches to the current bankruptcy system in favor of expanding the application of rehabilitation procedures for restoring the solvency of debtors will enable to support businesses that are in difficult financial situation. This will result in preservation of employment, increased tax revenues to budgets at various levels, improved competitiveness of Russian businesses. The findings may be useful in terms of theory, for the study of issues relating to the concept, essence and legal regulation of the institution of bankruptcy in the Russian Federation, and in practice, for developing proposals to improve regulations in this sphere.

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