The objective of this paper is to provide insight into the regulatory solutions that refer to the electronic commerce (e-commerce) adopted in the regional trade agreements (RTAs) of the European Union. Our goal is to compare these regulatory measures with the obstacles indicated in the...

One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...

Unternehmen klagen seit langer Zeit über die mangelnde Verhältnismäßig- und Praxistauglichkeit vieler Regelungen und Vorschriften. Ein Grund hierfür ist, dass bei der Gesetzgebung und beim Bürokratieabbau die Erfahrungen der betroffenen Unternehmen bisher nur unzureichend berücksichtigt...

This paper provides an extensive review of the literatures on product and labor market regulations and their effects on labor market outcomes. It uncovers the interdependence of these two types of regulations, an area that has received limited attention in research. The paper highlights why...

IntroductionThe "revolving door" is a practice quite widely in use in the United States, in which heads of state agencies, after completing their bureaucratic terms, are entering the very sector they have regulated. This phenomenon is also frequent in France, where it is coined "pantouflage",...

Auf der Grundlage von Fachgesprächen mit Unternehmerinnen und Unternehmern sowie Expertinnen und Experten untersucht die Studie, inwieweit bürokratische Erfordernisse die grenzüberschreitende Erbringung von Dienstleistungen von deutschen und niederländischen KMU in ausgewählten...

Die Bundesregierung möchte die öffentliche Vergabe von Aufträgen im Zuge ihrer Novellierung nachhaltiger und effizienter gestalten, ohne dabei die Zugangshürden für KMU zu erhöhen. Unsere Analyse öffentlich verfügbarer Stellungnahmen zur Novellierung der öffentlichen Vergabe in...

This study aims to deepen the debate on Brazil's insertion in the international investment regime by conducting a comparative analysis between Brazil's Agreement on Cooperation and Facilitation of Investments (ACFI) and the bilateral investment treaties of the other BRICS countries with African...

Increasing price levels, high price volatility and the suspicion of collusive behavior are important topics of public debates on competition in retail gasoline markets in many countries. Several governments and competition authorities introduced fuel price regulations in form of restrictions on...