Achievement Of Compliance Research Articles

Comments on GDPR Enforcement EDPB Decision 01/020

The European Data Protection Board issued its first Binding Decision on 9 November 2020 in a case in which the Irish Data Commissioner (DPA) was lead enforcement authority. In the judgment of the Irish DPA, a fine of up to EUR 275,000 was appropriate, taking into account all relevant circumstances, including aggravating and mitigating factors. Several other national DPAs raised objections, including the German DPA, which thought that a fine of up to EUR 22 million was relevant, on the basis that it should be 'dissuasive' and therefore 'must be high enough to make data processing uneconomic and objectively inefficient'. Under the DGPR, the EDPB considered all objections, and rejected a surprising number as not satisfying the 'relevant and reasoned' standard. The EDPB issued a binding decision that a sanction must be 'deterrent' and required The Irish DPA to revise its fine. The Irish DPA issued a fine of EUR 450,000. This paper highlights the major rift in theory and practice between different approaches to the effects, if any, of financial sanctions. The case raises fundamental issues over the consistency and coherence of EU enforcement policy, and the level of confidence that may be placed in it. It identifies a conflict between traditional concepts of deterrence, effective, proportionate and dissuasive sanctions, and outcome-focused achievement of compliance. It also raises an underlying conflict between pure economic theory on the effectiveness of penalties and the relevance of the findings on behavioral science on how to affect future behavior.

The process of economic integration and globalization in the area of financial reporting, focusing on publication of financial statements in the Czech Republic and in selected countries of the European Union

Research background: One of the most important features of the current development of the world economy is international integration, which is taking on global dimensions. Operations of transnational companies and the development of the global capital market brings the necessity of accounting harmonization. The goal of this is to ease the mutual observation, reporting, use and thus creation of a single, international accounting. Purpose of the article: The purpose of this article is to describe the current state of the process of harmonization during preparing the annual accounts in the Czech Republic and in selected countries of the European Union, with the analysis of impacts of change in the legislative framework to the obligations of entities in the area of preparation and publication of financial statements. Methods: Scientific procedures using theoretical methods were used in the paper, which include description, analysis, synthesis, comparison and evaluation, inclusive of processing and evaluation of data and information obtained from research conducted by business entities in the Czech Republic. Findings & Value added: The article analyses the impacts of the process of harmonization and globalization on the area of financial reporting and on publishing financial statements. Based on the acquired theoretical and practical knowledge, the paper suggests possible solutions to improve the informational obligations of accounting units. The paper also evaluates the achievement of compliance in the area of reporting financial statements from the perspective of the Czech Republic and selected countries of the European Union.

The Implementation Effectiveness of the K3RS Program with Achievement of Compliance on Hospital Accreditation Standards at Dr. R. M. Djoelham Hospital in Binjai of 2019

This study deals with the implementation effectiveness of the k3rs program with achievement of compliance on hospital accreditation standards in Dr. R. M. Djoelham Hospital in Binjai of 2019. This research was conducted at Dr. R. M. Djoelham Regional Hospital in Binjai City because the efforts in achieving accreditation have not been met in accordance with K3RS standards. Based on the results of the study it can be concluded that K3RS (Occupational Health and Safety) implementation in Dr. R. M. Djoelham Regional Hospitas of Binjai City based on category communication is good. This is indicated by despite the lack of budget in conducting socialization and simulation, but they continue to carry out socialization to related units, especially those with high risk with K3RS.

Strategi Perguruan Tinggi Swasta Berbasis Agama Membangun Budaya Organisasi untuk Meraih Keunggulan Kompetitif

This study discusses how faith-based private universities run strategies to build organizational culture to gain excellence in the era of market liberalization. Private universities are considered institutions that are vulnerable to the influence of changes in the constellation of society and government regulations. On the other hand, religion-based private universities are still able to survive and contribute to educating the nation's children. This study intends to explore information about strategies to build organizational culture in private universities that support the competitiveness of institutions. Religion-based private universities include those who are able to survive in competition, how they determine the strategy of building the organizational culture of the institution. The main focus of research on leader strategies builds organizational culture to achieve competitive advantage, using a qualitative descriptive research approach with a multicasus study design. The research data are in the form of speech, deeds, attitudes of the leaders and residents of the two faith-based private college campuses in East Java. Data collection through observation, active participation observation and interviews.The results of the study found that religion-based private universities tried to balance the development of external pressure on the achievement of compliance with standard standards, there were weaknesses in innovative capabilities and speed responsive to external pressure. The strategy of university leaders in building organizational culture in two institutions rests on the recruitment process that is strict enough to maintain the religious foundation of the institution's operations. Higher education also relies on the existence of a relatively fixed market segment to seize interested parties and maintain their existence.

Диагностирующая стратегия отечественного и американского дискурса телевизионной медицинской драмы

The article analyzes the implementation of the diagnostic strategy of television medical drama discourse in Russian and American linguoculture on the material of the series “Practice” and “Grey's Anatomy” as the most striking examples of this type of discourse. The study highlights the phenomenon of medicalization and the genre of the television medical drama, introduces the concept of the medical drama television discourse and discusses it definitional properties, as well as the ways of achievement of compliance at the diagnostic stage in Russian and American medical drama television discourse.

Young patients with type 1 diabetes poorly controlled and poorly compliant with self-monitoring of blood glucose: can technology help? Results of the i-NewTrend randomized clinical trial

To compare iBGStar™+DMApp (experimental meter+telemedicine system) (iBGStar) with a traditional glucose meter (Control) in type 1 diabetes adolescents/young adults. i-NewTrend was a multicenter, open-label, randomized trial involving subjects aged 14-24years, on basal-bolus insulin, HbA1c≥8.0%, and poorly compliant with SMBG (i.e., <30% of the recommended frequency). Primary end points were change in HbA1c and achievement of compliance with SMBG (≥30% of the recommended frequency) after 6months. Quality of life was also evaluated. A post-trial observational phase was conducted, where both groups used the experimental device. Of 182 randomized patients (51.1% male; age 17.7±3.0years; diabetes duration 8.8±4.7years; HbA1c levels 10.0%±1.4), 92 were allocated to iBGStar and 90 to Control; 6.5% in iBGStar and 8.9% in Control dropped-out. After 6months, HbA1c changes (±SE) were -0.44%±0.13 in iBGStar and -0.32%±0.13 in Control (p=0.51). In the post-trial phase, HbA1c changes from 6months (±SE) were -0.07%±0.14 in iBGStar and -0.31%±0.14 in Control (p=0.24). Compliance end point was reached by 53.6% in iBGStar and 55.0% in Control (p=0.86). Mean daily SMBG measurements increased from 1.1 to 2.3 in both groups without worsening quality of life. Compliant subjects showed a greater reduction in HbA1c levels (-0.60%±0.23 in iBGStar; -0.41%±0.21 in Control; p=0.31). Within iBGStar group, telemedicine users (38.0%) reduced HbA1c by -0.58±0.18. iBGStar was not superior to the traditional meter. Irrespective of the strategy, increasing from 1 to 2 SMBG tests/day was associated with HbA1c reduction in both groups, without pharmacologic interventions. Identifying new technologies effective and acceptable to patients is an option to improve adherence to diabetes care. The trial was registered at ClinicalTrials.gov (registration number NCT02073188).

Assessment Instruments of Economic Feasibility of Tax Transformations

This article is concerned with the analysis of the problems of improvement of the instruments of formation and implementation of state tax policy, as under the conditions of appearing crisis tendencies. There is a need for periodic changes in tax legislation. Economic feasibility of the conducted transformations is often put in doubt, by both scientists and practitioners. In this regard common approaches should be developed, excluding the possibility of making wrong management decisions concerning introduction, cancellation or change of existing procedure of particular types of tax exemptions. It is proposed to enter the concepts of necessary and sufficient conditions for the economic feasibility for the made decision to modernize the taxation system into scientific vocabulary. According to the first one of them the introduced changes must meet the basic principles of taxation, and according to the second one they should satisfy the regulating principles. The concept of modernization can be considered economically feasible only when both necessary and sufficient conditions are fulfilled. The basic principles of taxation are well known and determined by the provisions of the fundamental economic theory. The body of governing principles should include the achievement of compliance with the objectives of economic development of the country, income leveling and social protection of the population, the coordination of mechanisms of charging, stimulation of reproductive processes, provision of international tax harmonization and the formation of feedback in the system of tax management. The article has assessed the feasibility of realization of the two concepts of value added tax -as the consumption tax and transactions tax. Its results indicate the compliance with necessary and sufficient conditions of economic feasibility of the first concept. Therefore, the modernization of the taxation of added value within the concept of the consumption tax is more preferable and efficient.

The Role of Public Managers in Achieving Compliance in the Light of the Economic Crisis: Evidence from Greece

The present paper investigates the role of management of public entities in Greece concerning the achievement of compliance with budgetary laws and regulations as well as with the recommendations of external audit. In the last three-year period, the reconstruction of the wider financial management system has been attempted via a line of legislative reforms. The research was carried out with the distribution of questionnaires to the administrative executives of entities and the auditors of Hellenic Court of Audit and it led to the conclusion that the two parties conceive the role of management differently, to a certain extent. They agree, however, in the reformation of the system of external audit and its alignment with the requirements of international standards.

ПРОБЛЕМИ ХВОРОБ ОРГАНІВ ТРАВЛЕННЯ В НАУКОВИХ ДОСЛІДЖЕННЯХ

Проведено аналіз 49 дисертаційних робіт, захищених за спеціальністю 14.01.36 — «гастроентерологія». Із них 40 % докторських дисертацій присвячено проблемам хвороб кишечника, 40 % — виразковій хворобі та 20 % — хронічному панкреатиту. У структурі дисертацій на здобуття наукового ступеня кандидата наук 29,5 % захищені за тематикою виразкової хвороби, 22,7 % — хвороб кишечника, 18,2 % — гастроезофагеальна рефлюксна хвороба, 13,6 % — біліарної патології, 6,8 % — гастриту та 9,1 % — хвороб печінки. Більшість робот присвячені питанням консервативного лікування хворих із патологією органів травлення, їх реабілітації, досягненню комплайєнсу в терапії. Поряд із цим у дисертаційних дослідженнях висвітлюються питання патофізіології хвороб органів травлення, а також вплив захворювань інших органів на травну систему.

How difficult is it to achieve compliance with the quality control requirements of the Clinical and Laboratory Standards Institute's guideline M42-A?

Data accumulated in a multi-laboratory study of disc diffusion susceptibility data for Escherichia coli ATCC 25922 was analysed with respect to the acceptable ranges for this strain specified in the Clinical and Laboratory Standards Institute's M42-A guidelines. Seven laboratories each generated 60 zone size measurements for discs containing five agents for which acceptable ranges had been published. Of the 35 data sets analysed 37% contained >10% of their measurements outside the acceptable ranges. For each agent, between one and four of the seven data sets obtained contained >10% of the zone sizes outside the acceptable ranges. Only one laboratory obtained data sets that for all agents, contained <10% of the zone sizes outside the acceptable. For the other six, non-compliant data sets were obtained for between one and four of the agents. These data suggest that the adherence to a specified test protocol cannot be assumed to result in the achievement of compliance with the quality control requirements of that protocol. They would further suggest that the need to undertake corrective actions, as specified in M42-A, would be frequently required before a laboratory could claim to be using this protocol and could legitimately apply any cut-off values or breakpoints that are or that might be, associated with it use. As laboratories involved in susceptibility testing of bacteria associated with aquaculture frequently handle only a small number of strains per year, the achievement of compliance with the quality control requirements of a standard protocol might require a disproportionate and unacceptable increase in their work load. The data obtained in this retrospective study also demonstrated that, even if all data sets containing >10% non-compliant measurements were eliminated; significant inter-laboratory variation in mean zone sizes would remain.Laboratory-independent cut-off values will be of value only if inter-laboratory variation in disc diffusion data can be reduced to a minimum. It is argued that the data presented here provides strong grounds for questioning whether, particularly in the case of laboratories with small strain throughputs, inter-laboratory variation can be appropriately resolved by rigorous specifications of test protocols and quality control criteria. Thus, they would rather support the development of cut-off values by the application of normalised resistance interpretation. As the cut-off values generated by this approach are laboratory-specific, they are not influenced by inter-laboratory variation.

ELIMINATING THE PROBLEM IN PROBLEM OIL PITS1

ABSTRACT The Problem Oil Pit (POP) multiagency effort in the U.S. Environmental Protection Agency Region VIII and U.S. Fish and Wildlife Service Region VI has resulted in success at remediating and cleaning up hundreds of oil covered pits in oil production fields in six western states. The installation of exclusionary devises at many of these pits will ensure the safety of birds and wildlife for years to come. A heightened awareness of environmental protection standards and regulations by the oil and gas exploration and production industry will increase compliance and enhance management of facilities in an environmentally protective manner toward public health and resources for future generations. In this effort, the federal, state, and tribal partners used their own regulatory tools on the problems and compliance issues encountered. This poster presentation will highlight the achievements of the POP effort by showing photographically and statistically the results of the POP effort: sites cleaned up, abatement of threats to birds and wildlife by exclusionary devices installed, and achievement of compliance with federal, state, and tribal environmental regulations.