Compliance Legislation Research Articles

From low- to high-intensity review in the protection of EU fundamental rights

The CJEU often reviews the validity of EU legislation for compliance with fundamental rights standards. Prior to the entry into force of the Lisbon Treaty, the CJEU's approach to fundamental rights review was characterized by a low-intensity standard of review. Since the elevation of the Charter to primary law status, the CJEU has come to subject EU legislation to far more rigorous levels of scrutiny. This paper critically evaluates the methodology utilized by the CJEU to determine whether low- or high-intensity proportionality review is deployed in cases where EU legislation limits fundamental rights. This question has yet to receive detailed consideration in the literature. Looking to the future of EU fundamental rights, the paper rejects the idea that the nature of the right can determine whether a restriction placed upon that right is subject to low- or high-intensity review. There are practical and normative grounds for rejecting this approach. Instead, the paper argues that the intensity of review should be modulated on the basis of the severity of the interference with the right in question. It is thus seriousness of interference and not the nature of the right in question which determines the applicable standard of review.

Influence of Government Accounting Standards, Systems Internal Control, Regulatory Compliance Legislation on Quality Financial Statements

This research aims to examine the impact of variables such as government accounting standards, internal control systems, and statutory laws on the quality of financial reporting. This study employs a quantitative methodology grounded in a positivist perspective. This research is explanatory in nature and employs a purposive sample strategy, which involves selecting participants based on specific criteria or factors. Based on the findings of hypothesis testing, it can be inferred that the variables related to the implementation of SAP, SPI, and compliance with statutory regulations have a substantial impact on the quality of financial reports, both collectively and individually.

A evolução na divulgação de práticas de compliance por companhias abertas brasileiras no período “Lava Jato”

Abstract This study investigates the evolution of compliance disclosure by Brazilian public companies in the context of Operation Lava Jato (Car Wash), comparing the opening year and the last year of its protagonism. Using the interpretive paradigm, the Management Reports of 2014 and 2019 of 104 companies listed in the New Market segment of B3 were analyzed through the content analysis technique. The findings indicated a substantial increase in compliance disclosure in the analyzed companies, mainly in categories such as Anti-corruption Policy, Compliance Organizational Culture, Internal Compliance Programs and Processes, and Compliance Legislation and Standards. It was revealed that the disclosure of Monitoring and Risk Management Practices played a relevant role in the voluntary disclosure practices of these entities. The increased compliance disclosure by companies with a strong relationship with the Public Power suggests that coercive pressures of a government nature tend to maximize the adoption of compliance practices and disclosure. The findings contribute from a theoretical perspective by identifying the progress in voluntary compliance disclosure as a response strategy to institutional pressures, especially in companies exposed to coercive governmental pressures. From a practical viewpoint, it contributes by revealing the compliance categories emphasized in the disclosures by Brazilian companies, helping corporate report developers, and informing other economic agents. On a social level, the increased compliance disclosure points to progress in creating conditions that seek to increase confidence among economic agents, thus favoring economic growth.

Candidate status for membership in the European Union and Ukraine`s obligations

The article summarizes the analysis of bilateral relations between Ukraine and the European Union, which were initiated when Ukraine received the status of a candidate for the EU membership. Candidate status was found to be the first official step before the negotiation process begins. In addition, it was determined that seven states currently have the status of a candidate state for accession. Thus, the first state to receive this status 24 years ago was Turkey, and the last after Ukraine got it Bosnia and Herzegovina. It was also determined that, on average, 8.4 years pass from the moment a state receives the status of a candidate for joining the European Union. Cyprus and Malta waited the longest for official accession, and Finland the least. It was analysed that the European Commission recommended granting Ukraine the candidate status on the condition that the following steps, better known as the seven recommendations of the European Commission, will be implemented, and the implementation of which will contribute to the start of the negotiation process, among which: continue the procedure of reforming the legislation related to the selection of judges to the Constitutional Court of Ukraine; to complete the selection procedure of candidates for the members of the High Council of Justice; continue the fight against corruption; bring anti-money laundering legislation into line with the standards of the Financial Action Task Force; fully implement the anti- oligarchic law; adopt the law on mass media; to reform legislation that concerns national minorities. In addition, it was found that the institutions responsible for Ukraine’s accession to the European Union conducted the first stage of the process of checking Ukraine’s domestic legislation for compliance with the EU acquis to formulate inconsistencies in legislative acts that need to be eliminated before the start of the negotiation process. It was also revealed which legislative acts have already been partially or fully implemented into the legislation of Ukraine. Next steps regarding further obligations of Ukraine were also analysed.

As interest in using artificial intelligence increases, can UK and EU compliance legislation keep pace with the rate of change?

Legislation usually follows technological developments, in this case the advancement of artificial intelligence (AI). AI could assist predictions of case outcomes for litigators by methodically reviewing vast data lakes related to previous judgments, reviewing the issues in each related case along with conclusions the judge reached. Therefore, draft proposals such as the EU's Artificial Intelligence Act (AIA), the EU's AI Liability Directive (AILD), guidance from the UK's Information Commissioner's Office (ICO) as well as recommendations from organisations such as the Organisation for Economic Co-operation and Development (OECD) regulating the use of AI from both the UK and EU will be discussed. The development of common AI definitions, technical standards and related tools can assist in the requirement for international harmonisation through other mechanisms as well as judicial awareness of the impending issue. The key areas of research will focus on the following: proposed legislation, existing legislation, journals and books. Case law will also be reviewed to ascertain any awareness from the judiciary as to the complexities related to AI.

THE RULE OF THE PRINCIPLE OF JUSTICE AND THE PROBLEMS OF ITS IMPLEMENTATION IN THE CRIMINAL LAW OF RUSSIA

The article is devoted to the analysis of different aspects of the principle of justice in criminal law equalizing and distributing on the basis of the analysis of philosophical and legal thought. The substantiation of the supremacy of the principle of justice is presented. Other criminal law principles (criminal responsibility, humanism, equality of citizens before the law and the court) are analyzed as auxiliary, fully realizing the justice of the law and punishment. The connection between the principles of justice and legality, equality of citizens before the law and humanism, guilty responsibility is demonstrated. It is concluded that the equality of citizens before the law and humanism are different aspects of justice. Under the influence of the principle of justice, a circle of criminal acts is formed. A fair procedure for bringing guilty persons to criminal responsibility is based on strict observance of the principle of guilt, humane attitude to the guilty.
 The article analyzes certain provisions of criminal legislation for compliance with the principle of justice, considers the procedure for implementing legal principles in practice. In order to substantiate the conclusions of the study, a violation of the idea of equality, and, as a result, the ideology of justice, was revealed. Thus, the fact that aggravating the criminal penalty, which is subject to mandatory application, as the commission of an intentional crime by an internal affairs officer contradicts the idea of equality (paragraph «o» of part 1 of article 63 of the Criminal Code of the Russian Federation). Article 88 of the Criminal Code of the Russian Federation provides for the possibility of imposing a criminal penalty in the form of a fine on the parents, legal representatives of a minor who has committed a crime, which contradicts the principle of guilt and is unfair.
 The identity of criminal-legal repression, which is applied both for a single crime and for repeated criminal behavior, should be considered unfair. The ineffectiveness of the criminal law prescriptions of the law on the imposition of punishment for a set of crimes was revealed on the basis of the analysis of judicial practice materials.

A High-Level Overview of the Regulations Surrounding a Clinical Laboratory and Upcoming Regulatory Challenges for Laboratory Developed Tests.

Regulations for clinical laboratories in the United States are complex. The goal of this review is to improve the clarity of laboratory-developed test (LDT) regulation to facilitate innovation. A literature and regulation review of current legislation for compliance by U.S. clinical laboratories was performed, and examples of the steps to implement LDTs within compliance with the regulatory environment are shared. Many federal and state jurisdictions are critical to the functionality of a laboratory in addition to upcoming potential promulgation of the Verifying Accurate Leading-Edge IVCT Development Act. Increased regulation, although imperative to maintain consistent, high-standard clinical care, could mean additional costs for developers and healthcare while also hindering innovation. An extensive discussion of proposed regulations for LDTs needs to occur. Laboratory testing requires the sustained use of innovative methods at a cost that will permit continued, timely, uninterrupted high-quality service.

The Australian Government is Justified in Establishing a Single Disciplinary Body

ABSTRACT Published empirical research (McInnes 2020) proves licensing financial advisers through multiple profit-driven Australian Financial Services licensees contributes to conflicts of interest by association. Government’s response is to regulate advisers by adopting a single disciplinary body (Frydenberg & Hume 2019) to professionalise advisers like established professions. This paper supports Government’s move to implement this body (Taylor 2020c; Maddock 2020), albeit delayed by COVID-19 (Taylor 2020a), by using the evidence published in a Routledge book (McInnes 2020). It aims to motivate advisers to work with policymakers to reshape financial advice into a true, accredited profession to address the problem of conflicted association, to make advice accessible (Marsh & Phillips 2019) and conflict free, while also dismantling costly compliance legislation (Smith & Sharpe 2020).

MINIMUM WAGE AS ONE OF THE MAIN STATE SOCIAL GUARANTEES

The definition, goals of the minimum wage, the criteria for its determination, the sphere of application of the system of setting the minimum wage, the procedure for its establishment, as well as regulation and implementation were analyzed in the article. Comparative legal analysis was carried out of the acts of national labor legislation for compliance with international and European standards, enshrined in conventions and recommendations of the International Labor Organization , Attention is drawn to the fact that Ukraine has not yet undertaken obligations under paragraph 1 of Art. 4 of the European Social Charter (revised).The essence and significance of the minimum wage as one of the main state social guarantees is revealed, taking into account changes and amendments, made by the Legislation of Ukraine. The ratio of the category "minimum wage" and the category "subsistence level set for able-bodied persons on January 1 of the calendar year" is determined.

Nacionalna kultura i poštovanje pravila poreske politike u Africi

Traditional theories ignored the power of culture with respect to tax performance, even though culture does have an impact on everything that people do or decide not to do. This study examines the impact of the national culture dimensions: the power distance, individualism, masculinity, uncertainty avoidance, long-term orientation and indulgence on tax performance in ten African countries. A quantitative research design was adopted and a panel dataset from 2010 to 2016 was analyzed using the Panel-Corrected Standard Error estimator. The results show that indulgence indicates a significant positive impact on tax performance, the power distance, individualism and long-term orientation have a significant negative impact on tax performance, whereas masculinity and uncertainty avoidance have an insignificant impact. Thus, high tax performance is associated with a low power distance, low individualism, low short-term orientation, moderate uncertainty avoidance, masculinity and high indulgence. This study recommends that tax policymakers should consider cultural values when designing tax compliance legislation or when investigating possible behavioral irregularities.

Robust global sourcing under compliance legislation

Concerns about the environment, public health, and safety are driving governments around the world to restrict access to their markets of products, which may present environmental/health risks. As a result, legislation in many countries requires that firms comply with specific environmental and safety standards before introducing their products in these markets. However, there is no unified global standard, and a set of local rules governs most of the markets. Therefore, products complying with the regulations of one market may not be compliant with the standards laid out in the other. This means that large firms must include the local regulatory requirements of their targeted markets into account when making their sourcing decisions. The rise in the enforcement of compliance legislation has overlapped with an increase in the trend of global sourcing, where manufacturers have opted for a diversified and offshore supplier base. With the issue of compliance legislation in place, the suppliers who otherwise would produce functionally identical products become differentiable based on their ability to fulfill compliance requirements of the targeted markets. Also, the suppliers have incentives to exaggerate their compliance ability or may lack the technical capability to ascertain this information completely. Therefore, there always resides a degree of uncertainty about a supplier’s actual compliance capability. On the market side, there is uncertainty concerning product demand in individual markets. These two sources of uncertainty make this a rather challenging problem. We propose a formulation of supplier selection and product allocation decisions in this problem based on a two-stage robust optimization method. Through a set of numerical experiments, we discuss some exciting insights about the role of uncertainty in compliance failure on overall profitability and flexibility in the supply chain. We show that 3% supply-side uncertainty has almost the same effect on the quality of worst-case profit as 30% deviation from the nominal demand.

The accessibility of fitness centers for people with disabilities: A systematic review

BackgroundFitness centers could be ideal places for people with disabilities to engage in the recommended levels of physical activity for healthy well-being. However, one of the primary barriers to participation at fitness centers is an inaccessible built environment. ObjectiveThis review study aimed to evaluate the accessibility of public indoor fitness centers for people with disabilities. MethodsWe searched electronic databases and web based search engines using keywords and synonyms for fitness centers, people with disability and accessibility. Observational studies that used standardized measures to evaluate fitness centers were included and critically appraised using a modified version of the checklist for randomized and non-randomized studies developed by Downs and Black. We analyzed the data descriptively. This systematic review protocol is registered in PROSPERO (ID:CRD42016043945). ResultsA total of 533 fitness centers were evaluated for accessibility across 14 studies. Ten (85%) of the 14 studies were undertaken in the United States of America. Instruments (n = 2) used to evaluate fitness centers were based on the Americans with Disabilities Act compliance legislation and measured domains of physical access (e.g., bathrooms, equipment, parking) and system access (e.g., policies, programs, professional behavior). We calculated weighted percentage mean scores per accessibility domain. The least accessible domain was “hot tubs/whirlpools/saunas/steam rooms” at 33%, with “programs” being the most accessible domain at 68%. ConclusionsFitness center accessibility for people with disabilities remains poor. Adopting the principles of universal design in legislation would achieve equitable access for all, thereby allowing people with disabilities to participate actively in their communities with dignity and autonomy.

Законодавчо-правове забезпечення імплементації концепції агролісомеліорації в Україні

Для ефективної реалізації основних положень Концепції розвитку агролісомеліорації в Україні запропоновано внесення змін у Закони України і підзаконні акти, які регламентують ведення полезахисного лісорозведення. Обґрунтовано необхідність надання полезахисним лісовим смугам природоохоронного статусу, закріплення їх за суб’єктами господарювання, забезпечення економічного стимулювання з наданням податкових та кредитних пільг особам, які здійснюють догляд за існуючими агролісомеліоративними насадженнями та створюють нові. Внесено також пропозиції щодо Державного контролю за використанням та охороною земель, звільнення від відшкодування втрат сільськогосподарського та лісогосподарського виробництва, складання проектів землеустрою з аналізом агролісомеліоративного забезпечення щодо охорони земель і обсягів необхідних площ захисних насаджень за категоріями на найближчу перспективу.

Coaches’ awareness of doping practices and knowledge about anti-doping control systems in elite sport

Coaches may have a significant role in an athlete’s decision to use, or not to use, performance enhancing substances. Research suggests that many coaches do not have the confidence or the knowledge to discuss anti-doping issues with their athletes. This study aimed to assess coaches’ awareness of doping practices, coaches’ knowledge of anti-doping control systems (random testing, out of competition testing, the biological passport and the athlete whereabouts system) and coaches’ involvement with anti-doping education for their athletes. Individual interviews were conducted with 19 elite or professional level coaches representing the sports of basketball, cricket, hockey, soccer, rowing, ski cross, taekwondo, swimming and triathlon. The findings suggest that although many coaches personally know doping athletes, few believe that athletes will ever be tested. Knowledge of anti-doping control systems, specifically the biological passport and the whereabouts system was very poor. Coaches rarely discuss doping themes with their athletes or other coaches. Taken together these findings paint a worrying picture of the state of coaches’ knowledge of doping and their commitment to anti-doping education and awareness. While anti-doping education must become a standard part of the coaching education process, this should be backed with strict compliance legislation that obliges coaches to take part in continuous education and provide proof that they provide preventive measures for their athletes. Additionally, a professional development plan to ensure that knowledge remains accurate and current may be required.

Feasibility of an Australian Knee Osteotomy Registry

Background:Osteotomy about the knee is a currently relatively neglected area of joint preserving research. HTO indications, frequency, complications, and outcomes of HTO in Australia remain relatively ill-defined. The success & existence of the ANJRR allows the implementation of a relatively inexpensive & comprehensive HTO Registry in Australia.Aims: Establish a comprehensive “opt-out” AKS Sponsored Australian HTO Registry using ANJRR existing resources.Establish a minimum HTO dataset for international data sharing with countries such as Sweden, New Zealand and Finland. Discussion:Benefits: AKS surgeons to define patient outcomes more accurately and objectively in High Tibial OsteotomyWill allow AKS surgeons to improve patient selection criteria for HTOCreates a multinational standard data-set to investigate a joint preserving procedure & fosters international collaboration to improve surgeons’ knowledge and patient outcomes in HTOWill assist in the management of what is often a difficult problem ie osteoarthritis in younger, active patients. Barriers: CostData ComplianceLegislation & Data Security

Некоторые Вопросы Обеспечения Конституционного Требования К Независимости Мировых Судей в Контексте Единства Судебной Системы Российской Федерации (Some Issues for Ensuring the Constitutional Demands for Independence of Justices of the Peace in the Context of Unity of the Judicial System Russian Federation)

В данной статье рассматриваются наиболее острые правовые проблемы обеспечения конституционных требований к независимости мировых судей в Российской Федерации. Нормы законодательства анализируются на предмет соответствия Конституции, выделяются наиболее актуальные противоречия и возможные пути их решения. This article describes the most pressing legal problems of enforcing the constitutional requirements for the independence of world judges in the Russian Federation: norms of the legislation for compliance with the Constitution that stand out with the most actual inconsistencies and possible solutions for them.

Safety compliance climate concerning risk assessment and preventive measures in EU legislation: A Finnish survey

The aim of the present study is to explore the process dynamics of the safety compliance climate and work relationships, including their antecedents and consequences. After investigating the many dimensions of safety compliance climate and of work relationships, the study concludes that a multi-component measure is needed to fully assess all of their dimensions. With respect to the impacting positively on safety compliance legislation, the present study found the following factors: “contribution measures”, “concrete preventive measures” and “risk assessment process”. For risk assessment factors on safety compliance the study identified “planning, guidelines, policy, management”, “prioritization of proactive measures”, “results in cooperation and information” and “active use of risks assessment document”. In a regression model for the workers, both risk assessment process and contribution measures had a statistically highly significant (p<0.001) effect on concrete preventive measures. In the regression analysis of the employers risk assessment process had a statistically significant (p<0.01) effect and contribution measures had a statistically highly significant (p<0.001) effect on concrete preventive measures.

Production of a monoclonal antibody and its application in an optical biosensor based assay for the quantitative measurement of pantothenic acid (vitamin B5) in foodstuffs

Abstract Pantothenic acid (PA), vitamin B5, is an essential B vitamin that may be fortified in food and as such requires robust and accurate methods of detection to meet compliance legislation. This study reports the production and characterisation of the first monoclonal antibody (MAb) specific for PA and the subsequent development of a surface plasmon resonance (SPR) biosensor assay for the quantification of PA. The developed assay was compared with an SPR based commercial kit which utilised a polyclonal antibody (PAb). Foodstuffs, including cereals (n = 43), infant formulas and baby food (n = 10) and fruit juices (n = 48) were analysed by both the MAb and PAb biosensor assays and comparison plots showed good correlation (R2 0.77–0.99). The results indicate that the MAb based biosensor assay is suitable for the measurement of PA in foodstuffs and has the added advantage of facilitating a constant, long term supply of identical antibody. Preliminary matrix studies suggest the MAb based assay is an excellent candidate for further validation studies and routine quality assurance based analysis.

You need hands

Summary form only given. The paper states that as engineering managers we're all caught on the horns of the same dilemma. We want to climb the slippery corporate pole, but in doing so we get further and further away from why we became engineers in the first place. It's called 'ghost' work, and we all do it. It's that niggling, depressing stuff that we have to get off our desks in order to be perceived to be doing our jobs properly. As engineering managers we spend most of our time writing reports, administrating employment issues, dealing with compliance legislation and writing even more reports. At best it's tedious pen-pushing. At worst it's simply not what we were put on the planet to do. The reason we feel like this is that we are supposed to make things, design things, repair things. That's why we did our vocational degrees in the various engineering disciplines. But today, as we sit in our rabbit hutches signing requisitions for photocopier toner and haggling over how much holiday can be passed on into the New Year, we've never been so far away from getting our hands dirty. The dilemma can be summed up as 'manual versus mental'.

A New Answer to an Old Question: National Human Rights Institutions and the Domestication of International Law

National human rights institutions (NHRIs) are routinely described as a bridge between the international and domestic systems of human rights protection. But little attention has been paid to how NHRIs actually apply treaty standards at the national level. This article argues that recent innovations in human rights treaties—whereby national-level institutions are assigned an explicit role in treaty implementation—crystallise developments in the practice of NHRIs and treaty bodies over the past 15 years or so. NHRIs invoke international standards in their monitoring and case-handling, they audit legislation for compliance with international law and, after an initial period of unclarity, they have become increasingly involved in independent reporting to treaty monitoring bodies. An analysis of 69 founding statutes of NHRIs shows a growing trend to assign these institutions mandates derived from international standards. Despite some marginal differences in the practice of NHRIs in ‘monist’ and ‘dualist’ jurisdictions, traditional doctrinal distinctions in the incorporation of international law appear to have little impact on the role that these institutions play.