Acid-Causing Emission Standards in Alberta: The Standard-Setting Process, Enforcement and Forums

1985 ◽  
Vol 23 (1) ◽  
pp. 1
Author(s):  
Shelley N. Phillips ◽  
Gale L. Pretash
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Public Input ◽  
Emission Standards ◽  
Setting Process ◽  
Scientific Analysis

The implementation and enforcement of standards regulating acid-causing emissions in Alberta are examined in this paper. Also addressed are the available forums for public input, the need for further scientific analysis and better communication between government, industry and the public.

The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input

2020 ◽  
Author(s):  
L. Tyler Williams ◽  
W. Mark Wilder
Keyword(s):  
Standard Setting ◽  
The Public ◽  
Setting Process ◽  
Public Company ◽  
Auditing Standards ◽  
Audit Standard ◽  
Comment Letters ◽  
Feedback Responses

The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting questions, using a sample drawn from the original proposals of fourteen PCAOB auditing standards. We find that after receiving comment letter feedback to the standard-setting questions, the Board revises approximately half of its guidance tied to those questions before it finalizes auditing standards-a finding consistent with the Board's assertion that it carefully considers constituent perspectives as it develops new regulation. We also explore the related comment letters of eight professional auditing firms subject to the PCAOB's annual inspection program and discover varying levels of opposition to and support for the PCAOB's proposed authoritative guidance. We observe PCAOB revision to authoritative guidance highly contested by the firms in more than three-fourths of cases of standard-setting questions and PCAOB non-revision to guidance highly supported by the firms in more than ninety percent of cases.

Public sector accounting contexts in the EPSAS change: a comparative study of Italy and Sweden

2020 ◽  
pp. 002085231989468
Author(s):  
Daniele Natalizi
Keyword(s):  
Public Sector ◽  
Comparative Study ◽  
Accounting Standards ◽  
Standard Setting ◽  
National Standard ◽  
The Public ◽  
International Harmonization ◽  
Setting Process ◽  
European Public ◽  
Public Sector Accounting

Comparing Italy and Sweden, which are countries with different cultural and accounting traditions, this article focuses on the characteristics of their standard-setting processes for the public sector in order to evaluate their prerequisites for international harmonization. The recent attempt by European bodies to stimulate an international public sector accounting harmonization process, the European Public Sector Accounting Standards programme, requires that each country involved in the process assumes its position, taking into account a number of national factors and conditions. To this end, the research identifies the potential positive factors of a national public sector accounting standard-setting context that are favourable to international harmonization. While both countries differ in some respects, the study discusses how the ideal prerequisites can constitute a positive environment in which to implement international harmonization in the European context. Points for practitioners This comparative study identifies conditions to enhance an efficient and reliable national standard-setting process, summarizing the potential positive factors investigated in both countries. It argues that institutional arrangements and specific governance factors (a flexible legal system, efficient auditing, vertical harmonization, an inclusive and participative standard-setting process, and the maturity of accrual accounting) can support key actors in the public sector to react positively to international harmonization, with some emerging scepticism regarding the European Public Sector Accounting Standards programme.

Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward

2018 ◽  
Vol 32 (2) ◽  
pp. 183-200 ◽  
Author(s):  
Christine Nolder ◽  
Zoe-Vonna Palmrose
Keyword(s):  
Economic Analysis ◽  
Audit Quality ◽  
Standard Setting ◽  
Current Approach ◽  
Relevant Research ◽  
The Public ◽  
Setting Process ◽  
Public Company ◽  
Tailored Approach ◽  
The U.S

SYNOPSIS The pace of standard-setting by the Public Company Accounting Oversight Board (PCAOB) has been glacial, which increases the risk that U.S. auditing standards are not keeping up with the global audit environment. Legislation enacted in 2012 that created the need to conduct economic analysis of proposed PCAOB standards added important considerations. If appropriately integrated into the process, these considerations can improve PCAOB standard-setting. We describe the PCAOB's current approach to economic analysis and offer recommendations to improve the coherence, usefulness, and relevance of the evidence sought to justify the need for standard-setting. Our recommendations involve a tailored approach that (1) differentiates among types of PCAOB standards based on considering their overarching purpose and target audience; (2) recognizes appropriate theories that are unique to each type of standard—whether economic or other theories; and (3) develops audit-centric core principles focused on audit quality on which to ground the discussion of each proposed standard. We hope our commentary shifts thinking about the approach to economic analysis to improve PCAOB standard-setting, stimulates academic discussion of these and other important issues facing the standard-setting process in the U.S., and inspires relevant research that informs PCAOB standard-setting.

The domain expert perspective: A qualitative study into the views expressed in a standard-setting exercise on a language for specific purposes (LSP) test for health professionals

2021 ◽  
pp. 026553222110107
Author(s):  
Simon Davidson
Keyword(s):  
Qualitative Data ◽  
Proficiency Test ◽  
Standard Setting ◽  
Domain Expert ◽  
Verbal Reports ◽  
Domain Experts ◽  
Language For Specific Purposes ◽  
Setting Process ◽  
Test Criteria ◽  
Textual Features

This paper investigates what matters to medical domain experts when setting standards on a language for specific purposes (LSP) English proficiency test: the Occupational English Test’s (OET) writing sub-test. The study explores what standard-setting participants value when making performance judgements about test candidates’ writing responses, and the extent to which their decisions are language-based and align with the OET writing sub-test criteria. Qualitative data is a relatively under-utilized component of standard setting and this type of commentary was garnered to gain a better understanding of the basis for performance decisions. Eighteen doctors were recruited for standard-setting workshops. To gain further insight, verbal reports in the form of a think-aloud protocol (TAP) were employed with five of the 18 participants. The doctors’ comments were thematically coded and the analysis showed that participants’ standard-setting judgements often aligned with the OET writing sub-test criteria. An overarching theme, ‘Audience Recognition’, was also identified as valuable to participants. A minority of decisions were swayed by features outside the OET’s communicative construct (e.g., clinical competency). Yet, overall, findings indicated that domain experts were undeniably focused on textual features associated with what the test is designed to assess and their views were vitally important in the standard-setting process.

Judgments of Value, Judgments of Fact: The Ethical Dimension of Biohistorical Research

2006 ◽  
Vol 28 (1) ◽  
pp. 93-99
Author(s):  
Russell Lewis
Keyword(s):  
Dna Analysis ◽  
Ethical Framework ◽  
Ethical Dimension ◽  
Dna Testing ◽  
Ethical Guidelines ◽  
Value Judgments ◽  
Scientific Methods ◽  
The Public ◽  
Historical Figures ◽  
Scientific Analysis

The public increasingly views DNA testing as an unassailable way to verify the identity of historical figures. The Chicago Historical Society explored the appropriateness of DNA analysis and other forensic scientific methods to authenticate Lincoln assassination-related artifacts in its collection. The study concluded that DNA testing would damage or destroy the artifacts. More importantly, it determined that DNA and other scientific analysis of historical artifacts or historical figures' remains should be done only in the context of an ethical framework. The article discusses the development of ethical guidelines for museums and historians to follow when considering such studies.

Medical personnel: state, training and movement

2021 ◽  
Author(s):  
Sergej Makarov ◽  
Keyword(s):  
Federal District ◽  
Medical Personnel ◽  
Educational Organizations ◽  
Sociological Study ◽  
The Public ◽  
System A ◽  
Current State ◽  
Regional Health Care ◽  
Irkutsk Region ◽  
Scientific Analysis

The monograph presents a scientific analysis of the medical personnel of a constituent entity of the Russian Federation on the example of the Irkutsk region. The analysis covers various aspects characterizing the current state and development of human resources in the public sector of the regional health care system. A comparative analysis of the training of doctors and paramedical workers is presented in relation to educational organizations that train doctors and paramedical workers on the scale of the Siberian Federal District. On the territory of the Irkutsk region the movement of medical personnel, their turnover, as well as educational and professional trajectories of medical personnel in the region are analyzed in depth. The data on the movement of medical personnel are supplemented by the results of a sociological study of its causes.

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