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The purpose of this paper is to determine the role of IAASB and FEE in legitimising the accountancy profession’s approach to sustainability assurance in the standard setting space. Adopting a decentred regulatory perspective, theory of professions and Power’s “Making things auditable”, a framework is developed utilising the regulatory space device to capture and analyse the work of these professio
This licentiate thesis in industrial design concerns the challenge and opportunity to meet the demographic changes and the future senior market. The aim is to explore how various user-centered design methods can be combined, modified and practiced to create conditions for the design of totally new or improved products. Design is understood as a process to develop solutions with the starting point
A main component of customs unions is a common trade policy on imports from non-member countries. Trade policy covers both tariff and non-tariff barriers like trade procedures. We argue that since trade procedures vary markedly across EU countries, the EU is not, strictly speaking, a customs union. To illustrate this, we estimate the impact of trade procedures on exports from non-EU countries and
