Compliance Management Research Articles

Reformulation and Realization of Unit Crime Liability Theory from the Viewpoint of Corporate Compliance

Lanzhou Nestle Company is exempted from the criminal responsibility on the grounds of fulfilling the compliance management obligations, but this is not the result of the corporate compliance effect on the identification of unit crime, and should return to the basic theory of unit crime liability theory, in order to clarify the specific path of corporate compliance to prevent the identification of unit crime. Unit crime lies in the essence of compliance responsibility, the objective central liability model in organizational responsibility theory is based on the objective aspect to infer the subjective aspect of the overall organization, and makes a comprehensive evaluation which both conforms to the subjective and objective unifies basic principles of criminal law, also provides concrete and clear solutions for practice. The will of corporate should be divided into direct intention and indirect intention. Corporate compliance has the effect of presuming that the unit does not have the will to indulge criminal behavior, that is, corporate compliance obstructs indirect intention. Based on this, the separation of unit responsibility and natural person responsibility is achieved. According to the basic principles of organizational responsibility and natural person responsibility, corresponding situations should be classified and defined separately. Post compliance can achieve the prosecution of natural persons without prosecuting the unit, and natural persons’ criminal responsibility should be reduced.

The Importance of Compliance Management in International Engineering Innovation

The Importance of Compliance Management in International Engineering Innovation

Compliance as Business Development Potential in the Credit Institution Sector

Regulatory compliance, often perceived as a burden by organisations, offers untapped opportunities for business development. By adopting, implementing and improving relevant standards and good practices, companies can increase stakeholder confidence, improve organisational reputation and reduce the legal, financial, business and reputational risks arising from various non-compliances. Drawing on literature research, the paper shows that compliance with regulations typically fosters an internal organisational environment and culture where innovation, excellence and sustainable growth can be created. Complex compliance management activities can help identify market opportunities, stimulate product development and improve customer experience. Compliance and innovation are compatible approaches that support long-term success.

国有企业合规管理：现实价值、存在问题及完善路径

国有企业合规管理：现实价值、存在问题及完善路径

Comparative Study on Domestic and Overseas Compliance Management Audit

Comparative Study on Domestic and Overseas Compliance Management Audit

Strategic partnerships for ensuring environmental compliance in business

The article systematically examines and thoroughly explores strategic partnerships as a means of ensuring environmental compliance in the business sector. The work is dedicated to the consideration of key aspects of environmental compliance and its impact on enterprises in the context of interaction with various stakeholders. The concept of environmental compliance in the context of strategic partnerships is investigated, revealing its essence and determining its significance in the contemporary business environment. Environmental compliance is defined as a system of commitments aimed at compliance with legislation and standards in the field of nature and environmental protection. Drawing upon the global aspect of this issue, directions for strategic partnership actions are proposed, taking into account sustainable development goals. Key performance indicators for evaluating the effectiveness of implemented actions are provided for each of the identified directions. Special attention is given to the stages of environmental compliance development. Stages are defined, ranging from the initial phase of familiarization to more complex systematic approaches, helping organizations understand the stage of their environmental strategy development, identify key obstacles and challenges faced by enterprises in implementing environmental compliance. Knowledge of the stages of development enables the implementation of systematic environmental compliance management, including planning, implementation, and monitoring at different stages. It allows adapting environmental compliance strategies to changes in legislation, social requirements, and technological innovations. Key steps and strategies for enterprises to achieve and maintain a high level of environmental responsibility are identified. This aspect allows for a comprehensive consideration of the dynamics and step-by-step development of environmental compliance in the context of strategic partnerships. A detailed analysis of the role of strategic partnerships in ensuring environmental compliance in business is conducted. The positive impact of strategic partnerships on the formation of sustainable environmental practices is demonstrated, along with the identification of factors that contribute to successful interaction with stakeholders and the resolution of environmental challenges. The overall concept of the article highlights the importance of strategic partnerships as an effective instrument for enterprises to achieve and maintain environmental compliance. The research results can serve as a basis for formulating recommendations and strategies aimed at improving the sustainability and responsibility of businesses in the environmental dimensions.

A Single-Centre, Retrospective Research Evaluation of the Effect of Extended Intervention Model Based on Case Management of Treatment Compliance and Cardiac Function on Patients with Chronic Heart Failure

Objective: To explore the effect of case management-based extended intervention model on treatment compliance and cardiac function in patients with chronic heart failure. Methods: This study retrospectively analysed the clinical data of 203 patients with chronic heart failure at Xingtai Third Hospital from January 2019 to January 2022. In accordance with different intervention programs, the patients were divided into a study group (SG, n = 102) and a reference group (RG, n = 101). The SG received the extended intervention model based on case management, and the RG adopted the conventional intervention model. Comparison was conducted on the treatment compliance, cardiac function, activity of daily living scale (ADL) scores and readmission rates in both groups. Results: After intervention, the SG showed higher treatment compliance (p < 0.05), lower heart rate, higher left ventricular ejection fraction, ratio of transmitral peak rapid filling velocity to transmitral peak atrial filling velocity at mitral orifice and six-minute walk distance (p < 0.001) and significantly lower ADL score and readmission rates than the RG (p < 0.05). Conclusion: The extended intervention model based on case management positively influences the treatment compliance of patients with chronic heart failure and continuously improves patients' cardiac function, reduces the readmission rate, enhances daily living ability, comprehensively increases clinical efficacy and benefits patients for a long period.

Emerging Trends in Cybersecurity for Health Technologies

The paper delves into the intricate relationship between technological advancements in healthcare and the pressing need for robust cybersecurity measures. It explores the escalating vulnerability of sensitive medical data due to the sector's digital transformation and the increased susceptibility to cyber threats. The interconnectedness of healthcare systems, from wearable devices to complex electronic health record systems, exposes healthcare organizations to relentless cyberattacks. Within this context, the article meticulously examines emerging trends and innovative solutions aimed at fortifying cybersecurity infrastructure and safeguarding sensitive medical data. It scrutinizes ten cybersecurity risks prevalent within the healthcare domain, highlighting the multifaceted nature of data security challenges faced by healthcare entities. Furthermore, the paper meticulously dissects ten AI-driven security mechanisms, ranging from behavioral analytics to AI-powered compliance management, showcasing their pivotal role in ensuring data integrity and confidentiality. Collaboration emerges as a pivotal strategy, with the article outlining ten collaborative initiatives that underscore the significance of joint efforts among healthcare institutions, technology providers, and cybersecurity experts. Collectively, these insights illuminate the imperative for proactive and adaptive cybersecurity strategies within the evolving landscape of healthcare technology integration.

COMPLIANCE CULTURE IN A LARGE COMPANY

This article proposes an intervention for a large company located in the interior of São Paulo – SP, where the topic addressed is compliance with an anti-bribery management system and the importance of implementing ISO 37001. Compliance aims to minimize risks and guide the company’s behavior in the market in which it operates. It is an internal control system that clarifies and offers security to those who use it. ISO 37001 is a compliance and anti-bribery management system that aligns strategies and processes. Based on this, we conclude the importance of ISO 37001, and how much it adds to the company’s image, improving its reputation.

Investigating the impact of representation features on decision model comprehension

ABSTRACT Decision models play an important role in various areas of information systems research, including system analysis and design, compliance management, and various application domains. Decision models must be effectively presented so that analysts can assure their correctness and completeness. So far, empirical research on the cognitive effectiveness of decision models has provided partially inconclusive results. Our paper provides novel insights into the drivers of decision model comprehension by moving from a classification based on representation archetypes to granular representation features. Using an experimental research design, we discover that the decision model type must be assessed in conjunction with other representational factors, such as representation structure (expanded vs. frugal) and representation design (monochromatic vs. colours). In this way, we extend prior arguments of cognitive fit theory by demonstrating that colour can be used to compensate for a misfit of decision model and task, and structural features can further increase model comprehension. We further studied the root causes of the observed effects by using eye-tracking. Our findings have implications for both cognitive information systems research and practice, as they can be used to guide decision model users and tool vendors.

Whistleblowing Procedures as Part of the Compliance System and Culture of the Organization

Abstract The whistleblower system assumes that an element necessary for proper functioning about an organization is to see irregularities occurring in it. For this reason, whistleblowing and follow-up internal investigations occupy a central place in the organization’s compliance management system and an important role in the organization’s culture. These two areas constantly complement each other. However, compliance systems seem to be a broader concept, where the organization’s culture is part of it. The culture of an organization represents the habits, traditions, and customs of organizations, which are not always written down. It is often referred to as the “company atmosphere.” Compliance is a system of procedures and rules, most often written down, which define procedures for dealing with specific situations, rights and obligations of employees, co-workers, or contractors. The regulations that emerge from the compliance system derive from laws, industry regulations, ethical norms, including the culture of a particular organization. Well-developed and implemented whistleblowing procedures that become part of the organization’s culture for good influence the existence of a highly developed compliance system that guarantees the multifaceted success of the organization.

THE CHALLENGES OF MANAGING TAX COMPLIANCE IN DEVELOPING COUNTRIES: A CASE OF BOTSWANA

Managing tax compliance issues proved to be a complex administrative task for many developing countries, especially in Africa. These challenges lie in conceptual definition of tax compliance and noncompliance. Randlane (2015) complains that the absence of universal definition for tax compliance and tax noncompliance makes it difficult to differentiate compliant behavior from non-compliant behavior. This paper explores tax compliance management strategies which developing countries can learn from and benchmark against. The study employs a content analysis method and taps from scholarly journals and articles from different time periods, the most recent being 2022. It adopts Randlane (2015) Simplified Model of Tax Compliance to investigate the strategic approaches that simplify management of tax compliance and factors that influence compliant decisions and choices. The framework provides some helpful insights by distinguishing the three thronged strategic approach of enforcement, service and trust, and the factors that must be closely considered when developing tax compliance management strategies that might help mitigate the major challenges confronting developing countries like Botswana. The paper also explores search words such as tax compliance, tax noncompliance, tax evasion, tax avoidance, hut tax, and shadow economies. The paper concludes that no single strategic approach effectively and sustainably manages tax compliance issues. Further, that voluntary compliance remains an illusion Manhire (2015) and Gildenhuys, 1997 cited in Botlhale (2019) because compliance has nothing to do with taxpayer willingness to pay or not to pay taxes as it is an outcome that has already been achieved voluntarily or by force Randlane (2015).

Machine learning compliance-aware dynamic software allocation for energy, cost and resource-efficient cloud environment

With the growing number of cloud services protected by licenses, compliance management and assurance is becoming critical need to support the development of trustworthy cloud systems. In these systems, the multiplication of services and the inefficient resource utilization incurred energy consumption and costs increase despite the consolidation initiatives underway. Few works deal with resource allocation optimization at the SaaS level, which does not consider compliance aspects. Generally, the reported consolidation work does not address license management in the cloud environment as a whole, particularly from a resource management perspective, and the vast majority of consolidation work focuses on resource optimization at the infrastructure level. Thus, we propose a software license consolidation scheme based on multi-objective reinforcement learning that enables efficient use of resources and optimizes energy consumption, resource wastage, and costs while ensuring compliance with the processor-based licensing model. The experimental results show that our solution outperforms the baseline approaches in different scenarios with homogeneous and heterogeneous resources under different data center scales.

Cloud security posture management: tools and techniques

Cloud Security Posture Management (CSPM) is a critical approach to maintaining a secure cloud infrastructure by continuously assessing and improving cloud security configurations. With the rapid growth of cloud adoption across various industries, the need for proactive security measures has become paramount to protect against data breaches, misconfigurations, and compliance violations. CSPM tools and techniques enable organizations to identify security risks, monitor compliance with industry standards, and automate responses to vulnerabilities. This paper explores the evolving landscape of CSPM, highlighting essential tools and techniques used to safeguard cloud environments. Key tools discussed include cloud-native security services, third-party CSPM solutions, and artificial intelligence-driven automation. Techniques covered include continuous monitoring, threat detection, and compliance management. The paper aims to provide a comprehensive overview of CSPM's role in enhancing cloud security and guiding organizations toward adopting robust practices for a secure cloud posture.

In Vitro and In Vivo Evaluation of Dark Chocolate as Age-appropriate Oral Matrix

Swallowing difficulties encountered by geriatric patients who undergo polypharmacy represent a significant challenge that hampers patient compliance and therapeutic management. As an appealing and sensory-pleasing, chocolate-based formulations have emerged as a potential alternative oral dosage form suitable for both the elderly and paediatric populations. However, the extent to which the incorporation of drugs into a chocolate matrix affects their oral availability remains unclear. Therefore, the objective of this investigation was to explore the in vitro and in vivo performance of an ibuprofen-based chocolate dosage form. A matrix based on dark chocolate and the model drug was prepared at two distinct temperatures: 50 and 80 °C. In vitro release studies revealed that ibuprofen formulated through co-melting at 80 °C exhibited a statistically significant slower drug release (p < 0.05) compared to formulations prepared at 50 °C in both FaSSGF (fasted-state simulated gastric fluid) and lipolysis media. The enzymatic degradation of chocolate in the presence of lipase accelerated in vitro ibuprofen release from chocolate matrices. To delve deeper into the bioavailability of ibuprofen within the chocolate formulations, we conducted an in vivo assessment, comparing the pharmacokinetic profiles of ibuprofen in its conventional suspension form with our chocolate-based dosage forms. A notable drop (p < 0.05) in the maximum serum concentration of ibuprofen when incorporated into co-melted or solid-suspension chocolate matrices. However, no significant differences in plasma exposure were observed between the two formulations. These findings shed a light on the potential of chocolate to extend of ibuprofen when integrated into various chocolate matrices, showcasing the potential held by these innovative formulations.

Identifying Factors Prevent Patients' Accessibility to Musculoskeletal Physical Therapy in Saudi Arabia: A Retrospective Cohort Analysis

Background: Musculoskeletal disorders are common and linked to an increased risk of developing a disability. Although physical therapy is recommended for several musculoskeletal conditions, research shows the rate of patients’ access to physical therapy clinics appears unchanged. Objective: We aimed to identify predictive factors to improve overall health status, better compliance, and better management of patients' conditions within physiotherapy services. We used electronic data for a retrospective cohort in Prince Sultan Military Medical City from 30 March 2022 to 22 May 2022. Considering gender, age, and the co-existence of other medical conditions, we compared users and non-users of physical therapy services after referral. Patients were grouped using their diagnosis from their index visit to the Spine, Lower extremity, and Upper extremity. We compared differences in patient factors between users and non-users of physical therapy using chi-square and t-tests. We estimated the minimum sample size to be 385, using 50% of the population portion. Results: We found a significant number of non-users were males and were from the orthopedic department. The association analysis revealed significant relationships between users and gender, user and clinic, and user and diagnosis. Conclusion: The high prevalence of non-users in OPD clinics, could be driven by: the lack of time and an understanding of the importance of the physical therapy course. The study guides healthcare professionals to highlight individuals at particular risk of not accessing physical therapy and indicates the benefit of accessing physical treatment in their case. Further, it encourages to design and implement a policy for people with OPD/Spinal disorder to ensure the continuity of care and to prevent any longterm impact on their health

The Efficient Disposal of Biomedical Waste Is Critical to Public Health: Insights from the Central Pollution Control Board Guidelines in India.

Biomedical waste (BMW), encompassing hazardous medical materials, poses environmental and public health risks if not correctly managed. The Central Pollution Control Board (CPCB) in India isa statutory organization that oversees BMW disposal standards, aimed at mitigating these hazards. BMW mismanagement is a major problem and potentially poses threats to the environment as well as public health. During the coronavirus disease 2019 (COVID-19) pandemic, increased use of personal protective equipment (PPE) and other medical equipment was witnessed which led to a marked raised BMW generation. To ensure proper and optimized BMW management, CPCB established guidelines and rules to be followed by the medical facilities as well as the common BMW treatment facilities (CBWTFs). The challenges in implementing proper waste management practices were lack of awareness and inadequate infrastructure. Strategies for better BMW management were proposed, including color-coded bins, improved infrastructure, advanced technology, and awareness campaigns. Highlighting CPCB's vital role, this emphasizes healthcare facilities' proactive role in implementing and evolving regulations for sustainable BMW disposal, ensuring both public health and environmental well-being through compliance and responsible waste management partnerships.

Factors influencing the effectiveness of credit card fraud prevention in Indonesian issuing banks

The increase in online credit card transactions in the digital era has caused an increase in credit card cyber incidents. This is happening globally, including in Indonesia. Thus, it will affect a bank’s reputation as well as its financial losses. Therefore, optimal fraud risk management is needed in a banking effort to prevent credit card fraud. In response, this article intended to study credit card fraud prevention by examining the relationship between digital security required for customer data security; fraud brainstorming to identify process weaknesses; and compliance management to manage regulatory compliance. The next step was to test whether the anti-fraud specialist is competent to moderate this relationship. This study used a quantitative approach. This study included 27 Indonesian card issuers. Primary sources were used to collect data for this study. The primary data were analyzed using a structural equation model (SEM). The results of the study show that digital security, fraud brainstorming, and compliance management were positively and significantly related to the prevention of credit card fraud, at a significance level of 5%, the t-statistic has a numerical value of 6.161, 5.079, and 5.98 each. Furthermore, testing the moderating effect obtained t-statistic values of 7.330, 4.161, and 7.694. Competency results obtained with positive and significant influence moderate the relationship between these factors and credit card fraud prevention. These findings have policy implications for banking and government objectives in fighting credit card fraud through implementing prevention strategies. AcknowledgmentsThis research was conducted as part of the process of study completion at the Padjadjaran University, Bandung, Indonesia. We would like to express our sincere gratitude to the respondents who participated in this research.

The Impact of Blockchain Adoption on Financial Performance in Fintech Firms: A Review of The Literature

This write-up explores the impact of blockchain adoption on financial performance in fintech firms. Fintech's integration of blockchain technology enhances revenue, reduces costs, and augments competitiveness. Key findings reveal revenue growth through asset tokenization and efficient cross-border payments. Cost savings arise from intermediary removal and smart contract automation. Fintech firms collaborating with blockchain startups gain market share. Enhanced profitability and risk management are observed. Challenges include scalability, regulatory uncertainty, and interoperability issues. Limited long-term data availability and industry-specific variations pose limitations. Implications suggest further research into long-term effects, subsector-specific investigations, and comparative analyses. Fintech firms are encouraged to strategically adopt blockchain while emphasizing compliance and risk management.

Prevalence and factors associated with carotid atherosclerosis in a Malagasy population with Type 2 diabetes mellitus: A cross-sectional retrospective study.

Our study aims to determine the prevalence and factors associated with carotid atherosclerosis in Malagasy Type 2 diabetes mellitus (T2DM). This was a cross-sectional retrospective study, carried out over a period of 30 months. The diagnosis of carotid atherosclerosis is established by the presence of a carotid plaque increased carotid intima-media thickness ≥1.1 mm on Doppler ultrasound. We included 132 T2DM. The prevalence of carotid atherosclerosis was 63.6% (38.6% carotid plaque and 25% intima-media thickening). After univariate analysis, the factors associated with carotid atherosclerosis were age ≥70 years (3.28 [1.18-10, 62]), previous intake of oral antidiabetics (0.33 [0.14-0.73]), insulin (0.28 [0.11-0.66]) and angiotensin receptor blocker (0.45 [0.20-0.98]), and current smoking (5.93 [1.64-32.6]). After adjustment for age and gender, previous intake of oral antidiabetics (0.29 [0.13-0.64]), insulin (0.27 [0.12-0.61]) and angiotensin receptor blocker (0.40 [0.19-0.86]), and current smoking (5.98 [1.61-22.1]) were associated with carotid atherosclerosis. Smoking cessation, education on therapeutic compliance and comprehensive management of all cardiovascular risk factors and T2DM are therefore essential in order to reduce the occurrence of carotid atherosclerosis.