Suchergebnisse

AbstractArticle 76 of the United Nations Convention on the Law of the Sea (UNCLOS) sets out the legal regime governing the novel 'continental shelf beyond 200 nautical miles' or 'the outer continental shelf'. As Article 76 contains a complex interface between law and science, its interpretation and application raises intricate issues, with which no international court or tribunal had dealt with substantively before 2012. The UNCLOS dispute settlement bodies were the first international tribunals to provide answers to long-standing questions surrounding the meaning and application of several important, but ambiguous or controversial, legal terms employed under Article 76. As such, the decisions rendered by the UNCLOS tribunals have been seen as playing an important role in elucidating the legal regime of the outer continental shelf. This article queries this assessment by critically examining whether and to what extent the relevant pronouncements made by UNCLOS tribunals have contributed to clarifying and developing the law governing the outer continental shelf regime under UNCLOS.

The purpose of this study is to determine the factors that influence the application of the International Financial Reporting Standards (IFRS) in Vietnam through the perceptions of business managers and auditors. Combining qualitative and quantitative research methods based on a comprehensive analysis and aggregation of information available from various sources, the results of the questionnaire interviews of 500 managers and auditors currently working in Vietnam are offered. The results of the study show that factors affecting the applicability of IFRS in Vietnam are: legal basis for accounting activities; characteristics of enterprises; qualification and competency of the accounting teams; and corporate governance. The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, there is no significant difference in awareness of the ability to apply IFRS between the group of enterprise managers and auditors and groups of people with different work experience. Among them, the qualifications and competencies of the accountant teams and the characteristics of enterprises are the two factors that have the strongest impact on the applicability of IFRS in Vietnam.