Commission Framework Research Articles

Coso-Based Control With The Belief in Karmaphala In The Business Sustainability of People's Credit Institutions (LPD)

Objectives: Village Credit Institutions (LPD) are unique financial institutions that exist only in Bali. In 2021, two LPDs in Denpasar, the provincial capital of Bali, experienced significant problems due to ineffective internal controls, resulting in the embezzlement of funds. This research focuses on internal control based on the Committee of Sponsoring Organization of The Treadway Commission (COSO) framework within LPDs, incorporating aspects of Balinese beliefs, specifically Karmaphala, to evaluate their influence on the sustainability of LPD businesses. Methods: The research methodology follows several stages: identifying the issue, collecting relevant theories and hypotheses, observing the population and sample, collecting data, conducting tests, analyzing the data, and reporting the results. The study aims to test the interaction between COSO-based internal control and the business continuity of LPDs, particularly through the lens of karmaphala beliefs held by LPD supervisors. Results: The testing phase indicates that the interaction of COSO-based internal control positively and significantly influences LPD business continuity. The belief in karmaphala among LPD supervisors strengthens the relationship between COSO-based internal control and the sustainability of LPD businesses, suggesting that supervisors who adhere to the law of karma contribute effectively to maintaining robust internal controls and ensuring business sustainability. Conclusion: The study concludes that effective internal control based on the COSO framework, combined with the Balinese belief in karmaphala, significantly enhances the sustainability of LPD businesses. Supervisors who incorporate these beliefs into their oversight practices provide a stronger, more positive impact on the continuity and stability of LPD operations.

Embedded assessment throughout the problem-based learning – a path to authentic learning experiences

This article examines the benefits and challenges associated with Problem-Based Learning (PBL) as a teaching and assessment tool, a constructivist approach that promotes a more pragmatic and student-centered mode of assessment. A tangible illustration of the proposed assessment tool is presented. The study aims to analyze different aspects of mathematical competence in line with the European Commission Framework for Lifelong Learning, such as critical thinking, practical application in authentic problems, and more effective knowledge acquisition. Data were collected through direct classroom observations, open-ended questionnaires, surveys, and personal interviews. The methodology was applied to a sample of 60 students from American College of Sofia (ACS) who participated in project work instead of conventional testing. The results of the study revealed that assessing students’ progress through problem-based tasks not only enhances the development of students’ mathematical competencies compared to traditional methods, but also fosters lifelong learning skills.However, this approach requires a more significant time commitment compared to tra- ditional testing.

Assessment of the internal control system mechanisms among selected state governments in Nigeria

Purpose: The study assessed the existence and implementation of the internal control system mechanisms of three purposively selected state governments in southwestern Nigeria.
 Design/Methodology/Approach: The study adopted a descriptive survey research design. Primary data were obtained through a structured questionnaire administered to 450 staff members of both the Accountant General and Auditor General of the three southwestern states which include Lagos, Oyo and Ondo states. The Committee of Sponsoring Organizations Treadway Commission (COSO) framework is used to assess the existence and extent of implementation of internal control system mechanisms in the states. Descriptive statistics were used to analyze the data obtained.
 Findings: The results showed that control environment (36.6%), risk assessment (42.7%), control activities (37.9%) and information and communication (39%) were moderately in existence but not fully implemented because the percentage fell below average while monitoring (38.7%) was highly implemented among the selected state governments in southwestern Nigeria.
 Conclusion: The study found that state governments have internal control systems in place but they are not completely operational. Hence, mitigants against financial fraud, errors and misapplication of public funds are weak.
 Research Limitations and Implementation: The sample of the study could be expanded to include more states in other geopolitical zones of the country.
 Practical Implications: The study proposed strict adherence to all the elements and contents of the COSO framework in the design, set up and implementation of internal control mechanisms in public sector entities.

The Impacts of Internal Audit Practices on the Quality of Internal Control in Vietnamese Smes

Purpose: This study examines the impacts of internal audit practices on internal control in Vietnamese SMEs. Theoretical framework: This paper employs the three lines of defense model framework to study the impact of internal audit practices on internal control in Vietnamese SMEs. Internal auditing practices were measured by the items listed in the attribute standards and performance standards of the International Professional Practices Framework (IPPF). Internal control quality includes control environment, risk assessment, control activities, information and communication, and monitoring which are provided by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework. Design/methodology/approach: We collect primary data using questionnaire. Data collected from the questionnaire is divided into two groups (1) the measurement of the internal auditing practices and (2) the measurement of the quality of internal control system. We then use the Structural Equation Modelling (SEM) to test for the hypotheses related to the relationship between internal audit practices and internal control. Findings: Our results suggest that both attribute standards and performance standards have positive impacts on the control environment, risk assessment, control activities, and monitoring aspects of internal control. Meanwhile, internal audit seems to not influence the information and communication. Research, Practical & Social implications: The study contributes to the literature by shedding light on the impacts of internal audit practices on the quality of internal control in Vietnamese SMEs. Originality/value: This study examines the unique context of Vietnamese SMEs. Ultimately, the framework aims to provide a comprehensive understanding of how internal audit practices impact internal control quality in this specific context.

Digital literacy level and associated factors among health professionals in a referral and teaching hospital: An implication for future digital health systems implementation.

In Ethiopia and other developing countries, electronic medical record systems and other health information technology are being introduced. However, a small proportion of low-income countries have successfully implemented national health information systems. One cause for this can be the lack of digital literacy among medical practitioners. As a result, this study aimed to assess health professionals' digital literacy level and associated factors in Northwest Ethiopia. A quantitative cross-sectional study was employed among 423 health professionals working in a teaching and referral hospital in Northwest Ethiopia. We modified and applied the European commission's framework for digital competency to assess the level of digital literacy among health professionals. We used stratified random sampling with proportional allocation to the size of the departments in the hospital to select study participants. Data were collected using a semi-structured, self-administered, and pretested questionnaire. Descriptive and binary logistic regression analysis techniques were used to describe respondents' digital literacy level and identify its associated factor, respectively. The odds ratio with 95% CI and value of p were used to assess the strength of the association and statistical significance, respectively. Out of 411 participants, 51.8% (95% CI, 46.9-56.6%) of health professionals had adequate digital literacy. Holding a master's degree (Adjusted OR = 2.13, 95% CI: 1.18-3.85), access to digital technology (AOR = 1.89, 95% CI: 1.12-3.17), having training in digital technology (AOR = 1.65, 95% CI: 1.05-2.59), and having a positive attitude towards digital health technology (AOR = 1.64, 95% CI: 1.02-2.68) were found to be significant factors associated with health professionals digital literacy level of health professionals. Low level of digital literacy among health professionals was observed, with nearly half (48.2%) of them having poor digital literacy levels. Access to digital technology, training on digital technology, and attitude toward digital health technology were significant factors associated with digital literacy. It is suggested to increase computer accessibility, provide a training program on digital health technology, and promote a positive attitude toward this technology to improve the deployment of health information systems.

Is There Anything Left in the Fight Against Partisan Gerrymandering? Congressional Redistricting Commissions and the “Independent State Legislature Theory”

Partisan gerrymandering is a scourge on our democracy. Instead of voters choosing their representatives, representatives choose their voters. Historically, individuals and states could pursue multiple paths to challenge partisan gerrymandering. One way was to bring claims in federal court. The Supreme Court shut this door in Rucho v. Common Cause. States can also resist partisan gerrymandering by establishing congressional redistricting commissions. However, the power of these commissions to draw congressional districts is at risk. In Moore v. Harper, a case decided in the Supreme Court’s 2022-2023 Term, the petitioners asked the Court to embrace the “Independent State Legislature Theory.” The ISLT, at a minimum, would allow federal review of state interpretations of state law governing congressional elections, including redistricting. Part I distills the Supreme Court’s opinions on redistricting commissions into two potential doctrinal routes: a more restrained version (ISLT-Lite) and a maximalist version (ISLT-Max). Part II proposes a framework to analyze existing congressional redistricting commissions for their constitutionality under each theory. Part III makes recommendations for building constitutionally sound congressional redistricting commissions under each theory, both for states with existing commissions and for those looking to reduce partisan gerrymandering in the future. While the future of ISLT, and congressional redistricting commissions more broadly, remains uncertain, this Note offers an analytical framework so states may continue to constitutionally alleviate partisan gerrymandering through the congressional redistricting commission framework.

Quantitative Risk Assessment of Vibrio parahaemolyticus Toxi Infection Associated with the Consumption of Roasted Shrimp (Penaeus monodon)

In this study, a risk assessment on Vibrio parahaemolyticus infections was carried out in order to estimate the likelihood of gastroenteritis for Cameroonians after consumption of roasted shrimp (Penaeus monodon). The Codex Alimentarius Commission framework was used in this study. Based on the distribution of total V. parahaemolyticus in shrimp and literature information indicating that nonhaemolysing carrier strains could be pathogenic to humans, the cooking, and consumption patterns, the daily exposure level generated in this study, and the dose-response model from other studies, the infectious risk was evaluated and quantified by the Monte Carlo simulation. This simulation was realized based on 10,000 iterations using the Model Risk software, version 4.0, in combination with Microsoft Excel. To better quantify the exposure of consumers and the resulting risk of infection, several scenarios reflecting the minimal, average, and maximal exposures were undertaken. According to the results, the 90% confidence intervals for minimum and maximum exposures ranged from 15 to 24 colony-forming units per day (cells/day) and from 160 to 228 cells/day, respectively. Based on the modal scenario, 90% of the population consuming this shrimp is exposed to V. parahaemolyticus loads ranging from 74 to 110 cells/day, indicating a risk of infection ranging from 1.2 to 1.8 cases per million of consumption. The estimated number of annual disease cases based on annual production is between 1 and 10 cases. This reflects a relatively low risk of infection for roasted shrimp. Good hygiene practices during handling, cooking, and storage may help reduce the actual risk.

A Bregman-Split-Based Compressive Sensing Method for Dynamic Harmonic Estimation.

In order to overcome the spectral interference of the conventional Fourier transform in the International Electrotechnical Commission framework, this paper introduces a Bregman-split-based compressive sensing (BSCS) method to estimate the Taylor–Fourier coefficients in a multi-frequency dynamic phasor model. Considering the DDC component estimation, this paper transforms the phasor problem into a compressive sensing model based on the regularity and sparsity of the dynamic harmonic signal distribution. It then derives an optimized hybrid regularization algorithm with the Bregman split method to reconstruct the dynamic phasor estimation. The accuracy of the model was verified by using the cross entropy to measure the distribution differences of values. Composite tests derived from the dynamic phasor test conditions were then used to verify the potentialities of the BSCS method. Simulation results show that the algorithm can alleviate the impact of dynamic signals on phasor estimation and significantly improve the estimation accuracy, which provides a theoretical basis for P-class phasor measurement units (PMUs).

Adoption of the COSO methodology for internal Sharīʿah audit

PurposeIslamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all relevant IFI regulations are in line with Sharīʿah rules and principles. Effective implementation of the Shariīʿah-compliance function will further promote stakeholder confidence, as well as the integrity of IFIs, by reducing Shariīʿah non-compliance risks. This study aims to examine the internal control framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and explore the extent to which it can be incorporated in the Sharīʿah-compliance function of IFIs.Design/methodology/approachThis study adopts a qualitative method of inquiry, utilizing the inductive method and content analysis to build comprehensive knowledge that will assist in exploring the framework of COSO methodology and the extent to which it can be adopted by IFIs.FindingsThe findings indicate that the existing frameworks of Sharīʿah governance, whether that of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) or Bank Negara Malaysia (BNM), need to be further developed. Therefore, the adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable. The study also finds that the COSO framework places the highest priority on risk management in that it makes it an integral part of the decision-making process in all the institution's activities. As a result, incorporating the comprehensive COSO risk management structure within the Sharīʿah-compliance function will enhance risk management in IFIs.Originality/valueThis study highlights the importance of the COSO internal control framework and examines its components, principles and the possibility of its adoption by IFIs. The findings of this study are expected to contribute to enhancing the Sharīʿah-compliance function of IFIs.

The Effect of Enterprise Risk Management (ERM) Implementation on SMEs Performance in Malaysia

This study aims to identify the effect of Enterprise Risk Management (ERM) implementation on SMEs performance in Malaysia. SME performance is used as a dependent variable, whereas eight (8) elements of ERM are based on the Committee of Sponsoring Organisations of the Treadway Commission (COSO) framework as the independent variables. Primary data were administered through questionnaires among 312 respondents from the main contributing sectors of SMEs; agriculture, construction, mining and quarrying, services and manufacturing across all states in Malaysia. This study employed six (6) analyses, including descriptive statistics, normality, reliability, correlation, multiple regression analysis and hypothesis testing. Results from correlation analysis indicated that the independent variables represented eight (8) elements of ERM, illustrating a positive, strong correlation with the dependent variable. Multiple regression analysis showed that ERM has a positive effect on SME performance. However, only three (3) of the ERM elements, namely event identification, risk assessment, and risk response, significantly affect SME performance. The information was gathered from a questionnaire of 312 respondents and there are only 177 respondents think that their company implemented ERM, whereas the remaining 135 do not think their company implements ERM. An ERM implementation in SMEs is expected to be able to find solutions to minimise the risks that SMEs may or may not face. Effective risk management can enable SME owners, managers and employees to achieve business objectives. As a result, risk management enhances the value of the business, increases profitability, and improves the overall performance of SMEs.

Impacts of reporting lines and joint reviews on internal audit effectiveness

PurposeThis paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint reviews of internal audit standards and procedures, improve the internal audit in the continuous audit control and monitoring efforts.Design/methodology/approachThis study uses data from the Audit Intelligence Suite-Benchmarking (AIS) Report for the years 2007 to 2016 published by the Institute of Internal Auditors. The authors test the research hypotheses using the ordinary least squares regression method.FindingsFunctional reporting lines from the IAF to the AC positively impact the internal audit, but administrative lines have a negative impact. Reviews conducted jointly between the IAF and the AC positively influence the internal audit. The impacts of reporting lines and joint reviews are also associated with accounting complexity within a given industry, organizational control structure, organizational scope and the level of IAF’s responsibilities over internal control environment to comply with Sarbanes–Oxley (SOX) Act of 2002.Research limitations/implicationsBecause the study uses AIS data, operationalization of variables is constrained to items in the given data set. Future studies, including field studies, may identify other variables and measures using diverse data sources. This study expands the knowledge of effective means of information sharing and communication to enhance interactions between the IAF and the AC.Practical implicationsThe results suggest that the use of reporting lines should correspond to accounting complexity, organizational control structure, organizational scope, and reliance on the IAF in handling SOX responsibilities. They also highlight the importance of joint reviews between the IAF and AC in ensuring a high-quality internal audit.Originality/valueThe authors envisioned reporting lines and joint reviews as an excellent tool to balance the relationship between the IAF and the AC for continuous internal auditing beyond generating internal audit reports according to the US Committee of Sponsoring Organizations of the Treadway Commission framework Principle 14.

Standardized assessment of medication reconciliation in post-acute care.

Medication reconciliation (MR) facilitates safety during transitions of care, which occur frequently across post-acute care (PAC) settings. Under the intent of the IMPACT Act of 2014, the Centers for Medicare & Medicaid Services contracted with the RAND Corporation to develop and test standardized assessment data elements (SADEs) that assess the MR process. We employed an iterative process that incorporated stakeholder input and three rounds of testing to identify, refine, and evaluate MR SADEs. Testing took place in 186 PAC sites (57 home health agencies, 28 inpatient rehabilitation facilities, 28 long-term care hospitals, and 73 skilled nursing facilities). There were 2951 patients in the final test. Novel MR SADEs, based on the Joint Commission's framework, were refined. The final SADEs assessed whether: patient was taking high-risk medications; an indication was noted for each medication class; discrepancies were identified; patient or family/caregiver was involved in addressing discrepancies; discrepancies were communicated to physician (or designee) within 24 h; recommended physician actions regarding discrepancies were implemented within 24 h after physician response; and the reconciled list was communicated to patient, prescriber, and/or pharmacy. Two assessors per facility collected data for each patient. Analyses described completion time, data missingness, and interrater reliability, as well as feedback on assessor burden. Time to complete the MR SADEs was 3.2min. Missing data were <5%. Interrater reliability was moderate to high (κ: 0.42 [whether a reconciled list was communicated to prescribers] to 0.89 [identifying patients taking hypoglycemics]). For identifying high-risk medication classes, interrater reliability was high (κ: 0.72-0.89). There were minimal differences by setting. This is the first set of MR SADEs that have been assessed across the PAC settings. Results demonstrate feasibility, based on missing data and completion time, and moderate to strong reliability, based on interrater comparisons, of assessing MR.

Enterprise Risk Management: Internal Auditor’s Role Perspective

The role of internal auditor in enterprise risk management (ERM) implementation is being highlighted by Institute of Internal Auditors (IIA) in 1999 where internal audit scope is to include assurance and consulting activities in risk management, control and governance. Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its integrated framework in 2004 (updated in 2017). After announcing of the released COSO framework in 2004, IIA then released a statement in the commencement of internal auditor’s role in risk management. Both internal and external audit are said to play a key role in the effectiveness of risk management within their organization. However, even though ERM has been introduced in 2004, the implementation is still not widely used and outgrowing. Since many organizations are still in developing their own risk management procedure, there are many arguments and debates over the involvement and the role of internal audit in risk management. The purpose of this paper is to highlight the issues and challenges which are faced by internal auditors in conducting their role in auditing risk management of an organization.

Odpowiedzialne Badania i Innowacje - koncepcja i zakres jej stosowania w obszarach zaangażowania społecznego, równości płci i etyki

This article addresses the concept of Responsible Research and Innovation (RRI), which concerns extensive collaboration between different actors at all stages of the R&amp;D process and emphasises the prevention of the potential negative impact of innovations. RRI has been incorporated as a key concept of Horizon 2020, the European Commission's framework programme for 2014-2020. The purpose of this article is twofold. First, it serves to present and explain the concept of RRI. Secondly, it aims to describe the degree of familiarity and practical implementation of the RRI concept in the Polish innovation system among scientific and business institutions and formulate training needs in this area. Research questions have been answered based on in-depth interviews conducted with representatives of various institutions of the Polish innovation system. The study results show that despite the lack of familiarity with the definition of RRI, similar concepts are known, and practices concerning particular aspects of RRI, including ethics, public engagement and gender equality, are implemented to some extent. Finally, the most critical barriers to the implementation of the RRI concept have been identified.

Optimal Imaging at the Primary Stroke Center.

Optimal Imaging at the Primary Stroke Center.

Intestinal co-colonization with different carbapenemase-producing Enterobacterales isolates is not a rare event in an OXA-48 endemic area

BackgroundThe current spread of carbapenemase-producing Enterobacterales (CPE) is a great concern. MethodsWe recovered 198 CPE from 162 patients admitted in our Hospital (March 2014-March 2016) during the R-GNOSIS European Project. Microbiological features and plasmid characteristics of CPE recovered from patients co-colonized with multiple CPE were studied. FindingsThirty patients (18.5%; CI 95%= 12.5%–24.5%) presented co-colonization with multiple CPE producing the same (CPE-SC) (15.4%) or a different carbapenemase (CPE-DC) (4.3%). OXA-48 (83.3%) was the most frequent carbapenemase, followed by VIM-1 (26.7%), NDM-1 (10%) and KPC-3 (3.3%). CPE-DC-patients had longer admissions [63 days (20–107)] than the other patients. Moreover, hospital stay until CPE detection was lower [9 days (5–14)] (p = 0.0052) in CPE-SC-patients than in those with a single colonization; 56% showed co-colonization in the first positive sample, although most of them had previous admissions and had received multiple antibiotic treatments. CPE were more frequently recovered in clinical samples from co-colonized [CPE-DC (28.6%), CPE-SC (24%)] patients than from patients with a single CPE (15.2%). Among CPE-SCOXA-48 [80% (p = 0.11)], K. pneumoniae [88% (p = 0.006)] and E. coli [84% (p < 0.001)] were the most frequent species. In 60% of patients, K. pneumoniae and E. coli species were simultaneously recovered, frequently after a single OXA-48-K. pneumoniae colonization. High-risk clones (ST11, ST15, ST307) were detected in OXA-48-K. pneumoniae but a higher clonal diversity was found among E. coli. A frequent in-vivo cross-species plasmid transmission was shown, due to a dominant plasmid (IncL-pOXA-48), but also involving related or unrelated blaVIM-1-, blaNDM-1- and blaKPC-3-encoding plasmids. InterpretationCPE co-colonization status should be monitored during epidemiological surveillance cultures, as these patients might be at a higher risk for infection. FundingEuropean Commission Framework Programme 7 and Instituto de Salud Carlos III, Spain

Editorial introductions

Editorial introductions

The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control

ABSTRACTWe present an in-class scenario-based exercise by which accounting information systems students learn about the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Framework. Students are randomly assigned to groups of three to five, and each group receives a list of 17 principles and 17 scenarios. These scenarios are based on emerging technology environments and are designed to illustrate the key ideas in each of the five components. Each group categorizes the principles and scenarios into the five components. For each scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class exercise and fine-tune subsequent exercises. Ultimately, this exercise can help students understand the COSO 2013 Framework in emerging technology environments.

Moving on from Quality Assurance: Exploring Systems that Measure both Process and Personal Outcomes in Disability Services

AbstractSystems that measure service quality in disability organizations commonly review service delivery processes, rather than quality of life outcomes for service users. Disadvantages of measuring processes rather than outcomes are that funders and regulators may fail to identify poor quality support until major crises occur. One solution has been the development of quality systems that combine measuring processes and the personal outcomes of service users, though the efficacy of such systems has not been explored. The aim of this article was to identify quality systems that combine measurement of processes and personal outcomes, and explore the advantages and limitations of these to inform future development of quality assurance systems. The study used an internationally accepted eight domain quality of life framework and a qualitative content analysis to map and evaluate the characteristics of three combined quality systems currently used in the disability sector; the Care Quality Commission framework for community adult social care services, the adult social care outcomes framework and personal outcome measures. The three systems were unbalanced, focusing more on procedure than personal outcomes. None of the systems measured personal outcomes comprehensively against all eight quality of life domains and the rigor applied to such measurement varied markedly. Combined systems have potential to compensate for limitations of systems that measure either processes or outcomes, but could be improved by a greater focus on measuring service user outcomes, including all quality of life domains and use of mixed methods such as interviews and observation of the support people receive.

InflateSail de-orbit flight demonstration results and follow-on drag-sail applications

The InflateSail (QB50-UK06) CubeSat, designed and built at the Surrey Space Centre (SSC) for the Von Karman Institute (VKI), Belgium, was one of the technology demonstrators for the European Commission's QB50 programme. The 3.2 kg 3U CubeSat was equipped with a 1 m long inflatable mast and a 10 m2 deployable drag sail. InflateSail's primary mission was to demonstrate the effectiveness of using a drag sail in Low Earth Orbit (LEO) to dramatically increase the rate at which satellites lose altitude and re-enter the Earth's atmosphere and it was one of 31 satellites that were launched simultaneously on the PSLV (polar satellite launch vehicle) C-38 from Sriharikota, India on 23rd June 2017 into a 505 km, 97.44° Sun-synchronous orbit.Shortly after safe deployment in orbit, InflateSail automatically activated its payload. Firstly, it inflated its metre-long metal-polymer laminate tubular mast, and then activated a stepper motor to extend four lightweight bi-stable rigid composite (BRC) booms from the end of the mast, so as to draw out the 3.1 m × 3.1 m square, 12 μm thick polyethylene naphthalate (PEN) drag-sail. As intended, the satellite immediately began to lose altitude, causing it to re-enter the atmosphere just 72 days later – thus successfully demonstrating for the first time the de-orbiting of a spacecraft using European inflatable and drag-sail technologies.The InflateSail project was funded by two European Commission Framework Program Seven (FP7) projects: DEPLOYTECH and QB50. DEPLOYTECH had eight European partners including DLR, Airbus France, RolaTube, Cambridge University, and was assisted by NASA Marshall Space Flight Centre. DEPLOYTECH's objectives were to advance the technological capabilities of three different space deployable technologies by qualifying their concepts for space use. QB50 was a programme, led by VKI, for launching a network of 50 CubeSats built mainly by university teams all over the world to perform first-class science in the largely unexplored lower thermosphere.The mast/drag-sail technology developed by SSC will next be used on a third FP7 Project: RemoveDebris, launched in 2018, which will demonstrate the capturing and de-orbiting of artificial space debris targets using a net and harpoon system. This paper describes the results of the InflateSail mission, including the observed effects of atmospheric density and solar activity on its trajectory and body dynamics. It also describes the application of the technology to RemoveDebris and its potential as a commercial de-orbiting add-on package for future space missions.