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Werner F. Ebke, Andreas Möhlenkamp - Rechnungslegung, Publizität und Wettbewerb

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Werner F. Ebke (ed.), Andreas Möhlenkamp (ed.)

Rechnungslegung, Publizität und Wettbewerb

Series: Deutsches, Europäisches und Vergleichendes Wirtschaftsrecht

Volume 62 2010

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Stanley Siegel Financial Disclosure and Transparency: A U.S. American Perspective S. 39-54

„… 39 Financial Disclosure and Transparency: A U.S. American Perspective Stanley Siegel A …” „… . Introduction – The Meaning of "Transparency" The subject of this paper – disclosure of financial statements in …” „… of financial transparency. After outlining the state of play of United States disclosure publicity …”

Titelei/Inhaltsverzeichnis S. 2-16

„… . Grundfragen 37 § 2 Financial Disclosure and Transparency: A U.S. American Perspective Stanley Siegel A …” „… . Introduction – The Meaning of "Transparency" 39 B. Required Financial Disclosure by Public and Nonpublic …” „… Disclosure: PDF, HTML and XBRL. The Movement Toward International Transparency 49 III. Temporal …”

Stefan Enchelmaier Publizität aus englischer Sicht S. 55-80

„… in den Disclosure Rules and Transparency Rules (DTR).139 Auch dieses Regelwerk dient der Umsetzung …” „… notierter Gesellschaften: „we still believe that transparency of company information is best served by the …”

Werner F. Ebke Publizität – (k)ein Thema? S. 29-38

„… Transparency: A U.S. American Perspective (in diesem Band). 22 Vgl. Section 12(g) des Securities Exchange …”

Wolfgang Schön Unternehmenspublizität und Wettbewerb – eine ökonomische und rechtspolitische Perspektive S. 161-216

„… ), 431. 98 Yosha, Financing Innovation: Is Transparency a Two-Edged Sword?, CESifo Working Paper 2003 …”

doi.org/10.5771/9783845222288

Indra Spiecker genannt Döhmann, Jan Krämer - Network Neutrality and Open Access

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Indra Spiecker genannt Döhmann (ed.), Jan Krämer (ed.)

Network Neutrality and Open Access

2011

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Bastian Henze, Florian Schutt, Jasper P. Sluijs Does Transparency Regulation Work? An Experimental Evaluation S. 53-60

„… 53 Does Transparency Regulation Work? An Experimental Evaluation Bastian Henze, Florian Schütt …” „… approaches the issue of network neutrality mainly from a transparency perspective. European lawmakers have …” „… , 95-96). However, the transparency requirements in the Directive have been drafted in a broad manner …”

Bernd Holznagel, Christoph Nüßing Legal Framework of Net Neutrality: USA vs. Europe S. 27-42

„… punished or rewarded. That is why wider duties of transparency and information for companies are essential …” „… principles of QoS. – The sixth principle is the one of transparency. Broadband internet providers are bound …” „… see. A greater scope of transparency should help the consumer feeling confident about the fact that …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Attempts 35 1. Net Neutrality as a Regulatory Aim 36 2. Transparency as the Major Essence 36 3 …” „… in the EU 51 Bastian Henze, Florian Schütt and Jasper P. Sluijs Does Transparency Regulation …” „… 54 1. Methodology and General Design of the Experiment 54 2. Transparency: Implementations …”

Jan Krämer, Indra Spiecker gen. Döhmann Introduction S. 13-16

„… , the new framework rests on three general rules: – Rule 1: Transparency. Internet Service Providers …” „… for information transparency, the precise nature of the transparency obligations is yet unclear. In …” „… economic laboratory experiment in which they investigate the effectiveness of different transparency rules …”

Timothy J. Brennan Net Neutrality or Minimum Quality Standards: Network Effects vs. Market Power Justifications S. 61-80

„… contingency could justify »transparency« regulations to ensure that consumers have accurate information …” „… transparency rules instead of nondiscrimination or pricing regulations. These would allow the consumers to …” „… that a combination some competition among perhaps a small number of ISPs, transparency, and the threat …”

Thomas Fetzer Open Access and Access Regulation in Increasingly Regionalized Telecommunication Markets S. 177-190

„… . Non-Discrimination and Transparency The first potential for a vertically integrated company with SMP to abuse its …” „… cost. As far a substantive standard for the required level of transparency is concerned Art. 9 Access …” „… that an Open Access regime needs to find a solution for. Whereas non-discrimination and transparency …”

Iris Henseler-Unger Competition, Regulation and Open Access S. 203-212

„… differently according to individual interest. The principles of transparency and cost-orientation might …” „… . All parties agree on the need for transparency and non-discrimination, yet when talks attempt to …”

Hairong Mu, Carlo Reggiani The Internet Sector and Network Neutrality: Where Does the EU Stand? S. 115-152

„… of dominant position, imposing a minimum quality standard of services and transparency over the …” „… be promoted by national regulatory authorities, alongside the strengthening of related transparency …” „… prioritize traffic according to queuing rules. The transparency of those rules may not be crystalline: the …”

doi.org/10.5771/9783845230719

Mark Schelker - Making Auditors Effective

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Mark Schelker

Making Auditors Effective

Series: Neue Studien zur Politischen Ökonomie

Volume 4 2008

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Agency problems, auditors, and transparency S. 22-24

„… institutions are well established in modern democracies. 2.1. Agency problems, auditors, and transparency …” „… information and increase transparency, which is necessary to effectively control the agents. This in turn has …” „… real effects on the use of public resources and voting behavior. 2.1.2 Auditors and transparency Since …”

Factors determining auditor effectiveness: Independence and scope of audits S. 24-28

„… 24 Alt, Lassen and Skilling (2002) analyze the impact of fiscal transparency on the scale of …” „… transparency increases voters’ ability to attribute outcome and, thus, should increase the agents’ efforts. As …” „… demonstrating that with increased transparency the scale of government as well as gubernatorial approval ratings …”

Refined hypotheses S. 29-31

„… negative effect on the size of government because improved transparency reduces waste and inefficiencies …” „… . However, following Ferejohn (1999) and Alt, Lassen and Skilling (2002) increased transparency or more …” „… measured by e.g. expenditures and revenues. For example transparency could have a positive net influence on …”

Conceptual problems when analyzing official fiscal data S. 31-34

„… government because improved transparency reduces waste and inefficiencies. However, following Ferejohn (1999 …” „… ) and Alt, Lassen and Skilling (2002) increased transparency or more effective governance in general …” „… revenues. For example transparency could have a positive net influence on public expenditures because on …”

Introduction S. 65-67

„… transparency is important. In order to enhance transparency, an independent review of the information provided …” „… easily manipulable budgetary items. Such ex ante audits would increase transparency and improve the …” „… auditors can substantially improve transparency by auditing the budgetary draft. However, evaluating the …”

Alternative empirical approaches S. 53-61

„… . Institutional controls: Balanced budget requirement, voter initiative, divided government, transparency, lame …” „… : Balanced budget requirement, voter initiative, divided government, transparency, lame duck governor …” „… transparency come close to conventional levels of significance and indicate better ratings for higher values of …”

Standard approach: fiscal variables S. 40-53

„… ) -128.03 (-1.69)* -99.85 (-1.05) -110.57 (-1.42) Transparency -14.42 (-0.10) -17.90 (-0.13) 1.49 (0.01 …” „… exception is the fiscal transparency measure that reaches statistical significance when excluding the year …” „… fixed effects. An increase of the transparency index has a positive effect on government expenditures …”

Introduction S. 17-20

„… , and budget transparency (e.g. Ferejohn and Krehbiel 1989, von Hagen 1991, 1992, von Hagen and Harden …” „… enabling SAIs to help their respective governments improve performance, enhance transparency, ensure …” „… information asymmetries, enhance transparency, and foster efficiency in the use of public funds, etc., several …”

A crucial asymmetry S. 67-69

„… process. In this respect auditors can substantially improve transparency by auditing the budgetary draft …” „… enhance their electoral chances. If transparency is very low voters cannot extract a reliable signal about …” „… budget draft and improves transparency. Therefore, independent ex ante audits of the budget and the …”

The basic hypotheses S. 28-29

„… reports to the media should increase transparency and have a beneficial influence on government …” „… , the agency problem is reduced and transparency improved. Unfortunately, we cannot directly test how …” „… transparency. Therefore, the focus of this chapter is directed towards empirically analyzing the impact of …”

References S. 143-152

„… Review 88 (4): 811-828 Alt, James E., David Dreyer Lassen and David Skilling (2002): Fiscal Transparency …” „… Quarterly 2 (3): 230-250 Alt, James E. and David Dreyer Lassen (2006): Fiscal transparency, political …” „… Lassen and Shanna Rose (2006): The Causes of Fiscal Transparency: Evidence from the American States. IMF …”

No title S. 166-167

„… requirement, voter initiative, transparency, lame duck governor. Socio-economic controls: real per capita …” „… , performance audits. Institutional controls: Balanced budget requirement, voter initiative, transparency, lame …”

No title S. 157-158

„… carryover rule) Voter initiative 0 / 1 0.460 (0.499) Voter initiative available Transparency 0.111 – 1 …” „… 0.509 (0.197) Index of state fiscal transparency Lame duck governor 0 / 1 0.271 (0.445) Governor in his …”

Introduction S. 21-22

„… improve transparency, fight misappropriation, fraud, corruption, wasteful usage of public funds, and …” „… democracies. 2.1. Agency problems, auditors, and transparency 2.1.1 The basic impact of independent audits …”

Analogies between the corporate and the public sector S. 126-127

„… without such transparency the principal has no means of controlling the agent. Alt and Lassen (2006 …” „… increased fiscal transparency reduces public deficits and debt accumulation. Independent review of financial …”

Titelei/Inhaltsverzeichnis S. 2-12

„… ........................................................................22 2.1. Agency problems, auditors, and transparency ...........................................22 …” „… Auditors and transparency.....................................................................23 2.2 …”

Discussion and extensions S. 77-79

„… enhances transparency and improves the situation for decision makers requiring information to make …” „… evaluation enhance transparency and provide additional information, which improves policy decisions. With …”

US state auditors S. 127-129

„… . Disclosure is important because without such transparency the principal has no means of controlling the agent …” „… making process and show that increased fiscal transparency reduces public deficits and debt accumulation …”

Summary S. 137-140

„… transparency and thus, reduces policymakers’ leeway to deviate from the principals’ preferred policy. We …” „… , when less costly mechanisms such as stronger auditors or enhanced fiscal transparency etc. are not …”

Empirical evidence on auditor tenure and mandatory auditor rotation S. 129-133

„… , transparency, lame duck governor. Socio-economic controls: real per capita state debt, state population …” „… , transparency, lame duck governor. Socio-economic controls: real per capita state debt, state population …”

Control variables S. 39

„… of fiscal transparency, the existence of binding balanced budget rules (no carry-over rule …”

Hypotheses S. 79-80

„… the budget draft and conduct policy evaluation enhance transparency and provide additional information …”

Summary and Conclusion S. 117-118

„… budget proposal and individual investment projects can improve transparency and reduce the influence of …”

Discussion and implications S. 133-134

„… requirement, voter initiative, transparency, lame duck governor. Socio-economic controls: real per capita …”

Basic strategy and causality S. 39-40

„… of fiscal transparency, the existence of binding balanced budget rules (no carry-over rule …”

Dependent variables S. 38-39

„… variables describing the degree of fiscal transparency, the existence of binding balanced budget rules (no …”

Summary and Conclusion S. 61-64

„… improve transparency. They analyze the official financial statements and evaluate accuracy and compliance …”

Alternative approaches S. 34-36

„… 1999), or the degree of fiscal transparency (e.g. Alt, Lassen Skilling 2002, Alt, Lassen and Rose 2006 …”

Policy implications: A proposal to design audit institutions S. 115-117

„… budget proposal and individual investment projects can improve transparency and reduce the influence of …”

US state auditing institutions S. 36-38

„… degree of fiscal transparency (e.g. Alt, Lassen Skilling 2002, Alt, Lassen and Rose 2006, and Alt and …”

Auditor independence S. 120-123

„… examine securities laws that improve transparency, make contracting between firms and investors easier …”

Institutional design of local auditors in Switzerland S. 80-84

„… can improve budget transparency. Secondly, auditors provide additional information about all relevant …”

A model of endogenous policy proposals S. 72-77

„… influence the policy making process. It is obvious that such information not only enhances transparency and …”

doi.org/10.5771/9783845208510

International Society for Knowledge Organziation (ISKO), Marianne Lykke, Tanja Svarre, Mette Skov, Daniel Martínez-Ávila - Knowledge Organization at the Interface

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International Society for Knowledge Organziation (ISKO) (ed.), Marianne Lykke (ed.), Tanja Svarre (ed.), Mette Skov (ed.), Daniel Martínez-Ávila (ed.)

Knowledge Organization at the Interface

Series: Advances in Knowledge Organization

Volume 17 2020

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Lucia Maria Velloso de Oliveira, Bianca Therezinha C. Panisset, José Antonio da Silva Mediation in Archives: Organization, Classification and Transparency S. 512-516

„… Organization, Classification and Transparency Abstract: It discusses the role of mediation in archives and …” „… : organization, classification and transparency. As a method, we use the analysis of a site of historical value …” „… , with an emphasis on archival context: organization, classification and transparency. Our premise is …”

Natália Tognoli, Lucas Correa Knowledge Organization Systems as Accountability Tools in Archival Science S. 569-571

„… Abstract: Transparency and accountability are two important concepts in democratic societies which …” „… discuss knowledge organization systems as accountability and transparency tools in archival science …” „… organization systems as accountability and transparency tools in archival science. In this initial phase, we …”

Lucia Maria Velloso de Oliveira, Bianca Therezinha C. Panisset, José Antonio da Silva Types of Documents: Representations of Who We Are and How the Government Works S. 338-347

„… public agency and how document types can be used as an instrument of transparency in a records …” „… and how the identification of types of documents can be used as an instrument of transparency in an …” „… make documents accessible for accountability and active transparency. In the end, the article will …”

Claire McDonald Call Us by Our Name(s): Shifting Representations of the Transgender Community in Classificatory Practice S. 284-292

„… increase transparency and facilitate institutional accountability in classificatory and cataloguing …” „… . Numerous scholars have called for increased transparency in the acknowledgement of terminological shifts …” „… transparency about how these infrastructures are exerting that control—in ways which are both beneficial and …”

Francisco-Javier García-Marco, Fernando Galindo, Pilar Lasala, Joaquín López del Ramo Advancing the Interoperability of the GLAM+ and Cultural Tourism Sectors through KOS: Perspectives and Challenges S. 151-160

„… , transparency portals…) and the growing demand from the tourist sector for a more personalized and …” „… centres, research institutions in digital humanities and social sciences, transparency portals…) and the …” „… centres, research institutions in digital humanities and social sciences, transparency portals…) and the …”

Titelei/Inhaltsverzeichnis S. 1-10

„… Transparency 512 Olívia Pestana, Rui Sousa-Silva: Knowledge Organization in the New Era Using DIY …”

Carlos Guardado da Silva, Luís Corujo, Jorge Revez The Classification Plan for Local Administration: Portuguese Archives and the Knowledge Organization in Practice S. 411-420

„… by bodies and citizens, and contribute to transparency in management and to the enhancement of …”

doi.org/10.5771/9783956507762

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Norman Eisen

Overcoming Trumpery

2022

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The Role of Transparency in Repairing Democracy S. 255-271

„… 2557The Role of Transparency in Repairing DemocracyANNE WEISMANNThe actions of the Trump …” „… necessary tools for transparency: a Freedom of Information Act (FOIA) that works, record- keeping laws that …” „… , transparency represents a structural ne-cessity that allows the public to hold government officials accountable …”

Renewing U.S. Leadership on International Ethics and Rule of Law S. 326-340

„… Authorization Act and any of the changes stipulated in H.R. 1/H.R. 4 or other ethics- and transparency-related …” „… multistakeholder partnerships— the Open Government Partnership (OGP) and the Extractive Industries Transparency …” „… Authorization Act (NDAA), namely the Banking Secrecy Act and the Extractive Industry Transparency Act, will …”

Index S. 357-0

„… . See also TransparencyAffordable Care Act of 2010, 255Afghanistan: mistreatment of detainees captured …” „… ; TransparencyDisinformation, 183, 195, 213, 332Ditto, Jessica, 41Divestitures, 6, 10, 33–36, 67–74, 342–43DOD. See Defense …” „… ; reconstruction of ethics and rule of law after Trump, xvi; Summit for Democracy, 17, 332–33, 345; transpar-ency …”

Conclusion: A Cure for Trumpery S. 341-356

„… , Congress must arm citizens with the necessary tools for transparency: a FOIA law that works, record …” „… officials full- throatedly embrace the twin goals of transparency and accountability.Part of restoring …” „… the Extractive Industries Transparency Ini-tiative. New opportunities for global progress are also …”

Introduction: From Nixon to Trump and Beyond S. 1-28

„… reforms also codified specific transparency measures designed to bring greater accountability by shedding …” „… tax forms; and to enhance public financial disclosure require-ments to create much more transparency …” „… , FARA was intended to promote transparency in regard to foreign influence by mandating that the …”

Preface

„… Anti- Nepotism Recommendation 37Trump’s Tax Returns: Missing from Public View 38Tax Transparency …” „… , Domestic and International 7 The Role of Transparency in Repairing Democracy 255ANNE WEISMANN 8 Restoring …” „… , conflicts of interest rules, and transparency to restoring independence and enforcement at the Department of …”

Restoring Congressional Oversight Authority over the Executive Branch S. 272-296

„… bolster executive transparency by requiring OMB to proac-tively notify Congress of any noncompliant …” „… be constructed. There is also precedent for greater transparency in the issuance of pardons: from …” „… transparency as to other pardons posing material conflicts of interest— for instance, investigations of other …”

Protecting Democracy Against Foreign Interference S. 178-204

„… out in furtherance of the interests of a foreign principal.12 Transparency, as opposed to regulation …” „… Protecting Democracy Against Foreign InterferenceImprove Public Notice and Transparency under FARA Disclosure …” „… now defunct Foreign Agent Lobbying Transparency Enforcement Act, or S. 1679, sponsored in 2017 by …”

Restoring the Rule of Law through Department of Justice Reform S. 121-177

„… . institutions that has occurred in the past.56 Without transparency about the past and accountability of …” „… can have full transparency and ensure that it never happens again. He should also put an end to the …” „… establish responsibility and transparency, as shown, for instance, by the outcome of the Mueller …”

President Trump's Abuse of Office S. 29-63

„… issues, such as emoluments, presidential tax transparency, and Hatch Act reform, are the subject of the …” „… ($156,824).77Tax Transparency RecommendationTo ensure transparency into future presidents’ compliance with their …” „… tax obligations and to enhance transparency into potential conflicts of inter-ests, Congress should …”

A Three-Step Approach to Money in Politics S. 230-254

„… transparency. Tax deductions for 501(c)(3) contributions over a certain amount should be disallowed unless the …” „… -analytica .html.62. H.R. 1 and S. 1 also aim to increase transparency in donations of nonprofits through …” „… / 12 / 26 / ndaa -2021 -shell -companies -corporate -transparency -act / .72. Lessig, Republic, Lost.73 …”

The Case for Filibuster Reform S. 297-325

„… Second, a talking filibus-ter would increase transparency, attaching the name, face, and speech of a …”

doi.org/10.5771/9780815739685

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