On Pitfalls of Standard-Setting

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

On Pitfalls of Standard-Setting

Popis výsledku v původním jazyce

The aim of this paper is to analyse actual questions about standard-setting and enforcement of international standards. The standards nature is highlighted in the first part of paper (par.1). Definitions of the concept of “standards”, the aim of standardis ation, standards quality, a nes, specific standards classification a role of standards is presented and standards as an important part of financial regulation are discussed. In par.2, standard-setting process is analysed. Topical theories about standard setting are briefly described. Principally, the standard-setting process is considered to be a type of complex “bargaining” processes. In Par.3, barriers to standard -setting are discussed and 5 “pitfalls” formulated and analysed: 1. Real economic processes w hich are to be standardised may change before a compromise on the final standards wording is found which prevents a standard to be implemented. 2. An irrational (individual and/or collective) behaviour – often due to an impact of media – prevent

Název v anglickém jazyce

On Pitfalls of Standard-Setting

Popis výsledku anglicky

The aim of this paper is to analyse actual questions about standard-setting and enforcement of international standards. The standards nature is highlighted in the first part of paper (par.1). Definitions of the concept of “standards”, the aim of standardis ation, standards quality, a nes, specific standards classification a role of standards is presented and standards as an important part of financial regulation are discussed. In par.2, standard-setting process is analysed. Topical theories about standard setting are briefly described. Principally, the standard-setting process is considered to be a type of complex “bargaining” processes. In Par.3, barriers to standard -setting are discussed and 5 “pitfalls” formulated and analysed: 1. Real economic processes w hich are to be standardised may change before a compromise on the final standards wording is found which prevents a standard to be implemented. 2. An irrational (individual and/or collective) behaviour – often due to an impact of media – prevent

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 4th International Scientiffic Conference IFRS: Global Rules and Local Use

ISBN

9788090658509

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

97-104

Název nakladatele

Anglo-American University / Anglo-americká vysoká škola, o.p.s.

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

30. 9. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392607200009