at Oxford he delivered the lectures that became Lions under the Throne. As the subtitle to the book explains, these were essays on the history of English public law. As well as being a barrister, judge and visiting professor, he is also an author and reviewer of numerous pieces on law, legal doctrine, legal history and legal biographies. The latter, together with sketches on musicians, including Bob Dylan with whom he gigged in 1962, and occasional writings constitute the contents of the Whirligig collection which followed on from Ashes and Sparks in 2011.
{"title":"Lions in the Whirligig of Time— Stephen Sedley’s Lions under the Throne","authors":"P. Birkinshaw","doi":"10.14296/ac.v2i1.5213","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5213","url":null,"abstract":"at Oxford he delivered the lectures that became Lions under the Throne. As the subtitle to the book explains, these were essays on the history of English public law. As well as being a barrister, judge and visiting professor, he is also an author and reviewer of numerous pieces on law, legal doctrine, legal history and legal biographies. The latter, together with sketches on musicians, including Bob Dylan with whom he gigged in 1962, and occasional writings constitute the contents of the Whirligig collection which followed on from Ashes and Sparks in 2011.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"1 1","pages":"95-115"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90705914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
China’s legal framework for governing foreign investment has recently been considerably streamlined in comparison to its former self. The newly promulgated Foreign Investment Law of the People’s Republic tends to level the investment playing field in the country so that foreign investors can no longer enjoy significant privileges that have been unavailable to domestic firms and entrepreneurs. Operating a relatively nondiscriminatory mechanism, such as has been introduced, will in practice mean reliance on a negative list approach to confine inflows of overseas capital to specifically identify sensitive sectors. As China has committed its market to opening up on a much grander scale in the foreseeable future, the new foreign investment regime and accompanying ideology may not necessarily deter foreign investors from looking for opportunities in the foreseeable future. Keywords: China; foreign investment; negative list; market opening-up
{"title":"China’s New Foreign Investment Law","authors":"Zhang Xiaoyang","doi":"10.14296/ac.v2i1.5212","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5212","url":null,"abstract":"China’s legal framework for governing foreign investment has recently been considerably streamlined in comparison to its former self. The newly promulgated Foreign Investment Law of the People’s Republic tends to level the investment playing field in the country so that foreign investors can no longer enjoy significant privileges that have been unavailable to domestic firms and entrepreneurs. Operating a relatively nondiscriminatory mechanism, such as has been introduced, will in practice mean reliance on a negative list approach to confine inflows of overseas capital to specifically identify sensitive sectors. As China has committed its market to opening up on a much grander scale in the foreseeable future, the new foreign investment regime and accompanying ideology may not necessarily deter foreign investors from looking for opportunities in the foreseeable future. \u0000Keywords: China; foreign investment; negative list; market opening-up","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"71 1","pages":"79-94"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85404346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Ling Zhou—Access to Justice for the Chinese Consumer","authors":"M. Moscati","doi":"10.14296/ac.v2i1.5217","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5217","url":null,"abstract":"","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"27 1","pages":"128-130"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80442221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this article, the author emphasizes how corruption and money laundering have caused incalculable economic damage to society. The two problems are intricately linked and very difficult to separate. The board of directors should introduce an enhanced corporate governance mechanism(s) alongside other countermeasures in order to minimize weaknesses in the current system. In exercising their corporate function(s), aside from other committees, the board should focus more on the audit committees. It is very important that the board uses the services of competent non-executive directors (NEDs) on the audit committees. NEDs should monitor the authenticity of audit reports and minimize the occurrence of fictitious financial reports that aid fraud. Efforts at whistle-blowing should be encouraged with rewards by the board for curtailing fraud through such brave conduct. Fictitious and vexatious reports should not go unpunished. The time is ripe for boards to focus on corporate ethics and make sure that they are practised across the entity from ‘the top to the shop floor’. The corporate culture should be seen to nurture the best behaviour in people. This approach has very strong potential to minimize fraudulent and dishonest behaviours that translate into corruption and, by implication, money laundering. Keywords: corruption; money laundering; board of directors; whistle-blowers; non-executive directors; corporate ethics
{"title":"Pushing Corruption and Money Laundering into Reverse Momentum","authors":"Ejike Ekwueme","doi":"10.14296/ac.v2i1.5211","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5211","url":null,"abstract":"In this article, the author emphasizes how corruption and money laundering have caused incalculable economic damage to society. The two problems are intricately linked and very difficult to separate. The board of directors should introduce an enhanced corporate governance mechanism(s) alongside other countermeasures in order to minimize weaknesses in the current system. In exercising their corporate function(s), aside from other committees, the board should focus more on the audit committees. It is very important that the board uses the services of competent non-executive directors (NEDs) on the audit committees. NEDs should monitor the authenticity of audit reports and minimize the occurrence of fictitious financial reports that aid fraud. Efforts at whistle-blowing should be encouraged with rewards by the board for curtailing fraud through such brave conduct. Fictitious and vexatious reports should not go unpunished. The time is ripe for boards to focus on corporate ethics and make sure that they are practised across the entity from ‘the top to the shop floor’. The corporate culture should be seen to nurture the best behaviour in people. This approach has very strong potential to minimize fraudulent and dishonest behaviours that translate into corruption and, by implication, money laundering. \u0000Keywords: corruption; money laundering; board of directors; whistle-blowers; non-executive directors; corporate ethics","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"1 1","pages":"61-78"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89326837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Applicants who need urgent housing assistance from local government in England hope to gain the benefit for which they have applied. Should they fail to secure assistance or actual temporary accommodation, effective dispute processes would need to be in place within the administrative justice system. Yet, what would effective dispute management mechanisms look like to homeless applicants who might be experiencing ‘applicant fatigue’? This article examines the situation of the homeless applicant, aspects of whose private life is being processed by a public administrative and legal system, and considers the measures that need to be in place for homeless applicants to be able to access the full benefits of the non-legal and legal mechanisms. Keywords: homelessness; complaints; reviews; applicant fatigue; applicant–administrator relationship
{"title":"Public and Private Realms of the Administrative Justice System","authors":"Patricia Ng","doi":"10.14296/ac.v2i1.5210","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5210","url":null,"abstract":"Applicants who need urgent housing assistance from local government in England hope to gain the benefit for which they have applied. Should they fail to secure assistance or actual temporary accommodation, effective dispute processes would need to be in place within the administrative justice system. Yet, what would effective dispute management mechanisms look like to homeless applicants who might be experiencing ‘applicant fatigue’? This article examines the situation of the homeless applicant, aspects of whose private life is being processed by a public administrative and legal system, and considers the measures that need to be in place for homeless applicants to be able to access the full benefits of the non-legal and legal mechanisms. \u0000Keywords: homelessness; complaints; reviews; applicant fatigue; applicant–administrator relationship","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"124 1","pages":"38-60"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85120114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
On 2 July 2020, a virtual workshop entitled ‘Harold Laski and His Chinese Disciples: A Workshop on the Legacy of Laski’s Legal Philosophy’ was organised by Dr Ting Xu (School of Law, University of Sheffield; now Professor of Law, University of Essex). This workshop was supported and funded by Professor Xu’s British Academy Mid-Career Fellowship (2019-2020) on ‘Harold Laski and His Chinese Disciples: Using Biographical Methods to Study the Evolution of Rights’. This workshop provided the first opportunity for UK and Chinese studies scholars to discuss Laski’s long-neglected impact on China, contributing to reviving an interest in the significance and legacy of Laski’s legal philosophy. Speakers included eminent scholars who have conducted research in related areas, including Professor Roger Cotterrell (Queen Mary University of London), Professor Ross Cranston (London School of Economics and Political Science (LSE)), Dr Peter Lamb (Staffordshire University), Professor Martin Loughlin (LSE), Professor Michael Palmer (SOAS University of London) and Professor Francis Snyder (Peking University School of Transnational Law). Twenty-five people participated in the workshop, including academics, students and several members of the public.
{"title":"Harold Laski and his Chinese Disciples","authors":"Xu Ting","doi":"10.14296/ac.v2i1.5214","DOIUrl":"https://doi.org/10.14296/ac.v2i1.5214","url":null,"abstract":"On 2 July 2020, a virtual workshop entitled ‘Harold Laski and His Chinese Disciples: A Workshop on the Legacy of Laski’s Legal Philosophy’ was organised by Dr Ting Xu (School of Law, University of Sheffield; now Professor of Law, University of Essex). This workshop was supported and funded by Professor Xu’s British Academy Mid-Career Fellowship (2019-2020) on ‘Harold Laski and His Chinese Disciples: Using Biographical Methods to Study the Evolution of Rights’. This workshop provided the first opportunity for UK and Chinese studies scholars to discuss Laski’s long-neglected impact on China, contributing to reviving an interest in the significance and legacy of Laski’s legal philosophy. Speakers included eminent scholars who have conducted research in related areas, including Professor Roger Cotterrell (Queen Mary University of London), Professor Ross Cranston (London School of Economics and Political Science (LSE)), Dr Peter Lamb (Staffordshire University), Professor Martin Loughlin (LSE), Professor Michael Palmer (SOAS University of London) and Professor Francis Snyder (Peking University School of Transnational Law). Twenty-five people participated in the workshop, including academics, students and several members of the public.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"372 1","pages":"116-121"},"PeriodicalIF":0.0,"publicationDate":"2020-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76317546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-17DOI: 10.35310/ACCRUALS.V4I02.613
B. Sugiharto, S. Mulyati, A. Puspita
Histori Artikel : Tgl. Masuk : 01 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 Penelitian ini bertujuan untuk mengetahui persepsi kemudahan penggunaan fintech dalam pembiayaan UMKM. metode penelitian yang digunakan adalah kuantitatif dengan menggunakan Sumber data primer yang diperoleh melalui kuesioner yang dibagikan dan diisi oleh responden. Teknik pengambilan sampling yang digunakan dalam penelitian ini adalah purposive sampling. Populasi dalam penelitian ini adalah UMKM yang ada di kabupaten Subang Hasil penelitian menunjukkan bahwa adanya hubungan antara fintech dengan pembiayaan UMKM, dimana para pelaku UMKM mengalami peningkatan dalam penjualannya karena adanya fintech, fintech membuat kemudahan dalam pembiayaan.
{"title":"PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs","authors":"B. Sugiharto, S. Mulyati, A. Puspita","doi":"10.35310/ACCRUALS.V4I02.613","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.613","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 01 September 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 Penelitian ini bertujuan untuk mengetahui persepsi kemudahan penggunaan fintech dalam pembiayaan UMKM. metode penelitian yang digunakan adalah kuantitatif dengan menggunakan Sumber data primer yang diperoleh melalui kuesioner yang dibagikan dan diisi oleh responden. Teknik pengambilan sampling yang digunakan dalam penelitian ini adalah purposive sampling. Populasi dalam penelitian ini adalah UMKM yang ada di kabupaten Subang Hasil penelitian menunjukkan bahwa adanya hubungan antara fintech dengan pembiayaan UMKM, dimana para pelaku UMKM mengalami peningkatan dalam penjualannya karena adanya fintech, fintech membuat kemudahan dalam pembiayaan.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"74 1","pages":"207-215"},"PeriodicalIF":0.0,"publicationDate":"2020-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77110290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-17DOI: 10.35310/ACCRUALS.V4I02.584
Suci Atiningsih
Histori Artikel : Tgl. Masuk : 13 Juli 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.
{"title":"THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES","authors":"Suci Atiningsih","doi":"10.35310/ACCRUALS.V4I02.584","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.584","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 13 Juli 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"4 1","pages":"216-229"},"PeriodicalIF":0.0,"publicationDate":"2020-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80678228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-17DOI: 10.35310/ACCRUALS.V4I02.611
S. Mulyati, B. Sugiharto, Prini Nurtina Dewi
Histori Artikel : Tgl. Masuk : 01 September 2020 Tgl. Diterima : 29 Swptember 2020 Tersedia Online : 29 September 2020 This study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.
历史文章:谢谢。马苏克:2020年9月1日本研究旨在研究感知有用性和感知便利性对Lima Motor Subang员工使用金融科技的兴趣的影响。本研究使用的人群是利马汽车苏邦的员工，采用饱和抽样的样本选择技术，获得了47名受访者。本研究使用的数据检验是多元回归分析，然后使用SPSS 22.0版软件采用F检验、t检验和决定系数(R2)对假设进行检验。本研究的结果表明，感知有用性和感知便利性变量既部分地又同时影响使用金融科技的兴趣。
{"title":"PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH","authors":"S. Mulyati, B. Sugiharto, Prini Nurtina Dewi","doi":"10.35310/ACCRUALS.V4I02.611","DOIUrl":"https://doi.org/10.35310/ACCRUALS.V4I02.611","url":null,"abstract":"Histori Artikel : Tgl. Masuk : 01 September 2020 Tgl. Diterima : 29 Swptember 2020 Tersedia Online : 29 September 2020 This study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":"45 1","pages":"244-252"},"PeriodicalIF":0.0,"publicationDate":"2020-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77466225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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