Compliance Framework Research Articles

Disaster risk reduction compliance framework for public private partnership (PPP) port projects

Purpose This paper aims to identify success factors and resilience measures (RM) that contribute to disaster risk reduction (DRR) in public private partnerships (PPP) port projects in Asia. Significant losses have been associated with large-scale natural hazards, such as earthquakes, tsunami, cyclones and other extreme weather events, and thus, ports need to evaluate their resilience level and adopt relevant DRR strategies to improve it. Design/methodology/approach A step-by-step methodology, based on literature review, port cases analysis, questionnaire survey and expert opinions, was followed. Findings The paper provides a research instrument extracted from a large list of measures and factors after a combined screening process was carried out. This instrument offers policymakers and researchers a tool applicable to PPP port projects in Asian countries to evaluate the level of resilience. Research limitations/implications Relevant RM for some specific projects may have not been considered to obtain a standardised instrument. Originality/value This paper fulfils an identified need to evaluate resilient port infrastructures and the output is a resilience framework to be used in PPP port projects in Asia.

Information Security Compliance Framework for Data Center in Utility Company

The utility organization has already implemented some of security framework and compliance in their data center to secure the data centers of valuable information. However, the implementation of security framework and compliance, still has several issues relates to some restricted areas. There is no effective security framework and compliance, being implemented in their data center such as access control management system at the entrance of the building zone. Therefore, the objective of this research is to develop information security compliance framework in data center in utility company. This research applied qualitative method namely semi structured interviews for data collection. The contribution of this research will help professionals and security management organizations to understand the best ways they can be used to improve physical security within the context of information security compliance frameworks that play an important role.

DATA, INFORMATION AND IT SECURITY - SOFTWARE SUPPORT FOR SECURITY ACTIVITIES

Data protection, information and IT security became number one priorities in these fast- paced days that top management needs to focus on. A number of IT solutions have been developed on the market to address the security challenges that require prompt actions. These solutions contribute to a control environment that is robust and stand the potential threats. This research describes the framework of governance, risk and compliance and provides an integrated, holistic approach which helps to increase process performance and to ensure that the organization follows its own rules, risk appetite, and complies with external regulations. These systems fulfil a core role in the enterprise’s defense system. This research reviews the features of security packages relevant to IT GRC and provides an overview of the security elements and describes their main characteristics. This review covers the configuration database related to the enterprise business model; the business impact analysis; the risk management-, governance and compliance functions; the data security; the data protection and GDPR; the business continuity management; the network -, IoT - and industrial control system safety, the access - and log management. Embedding these solutions to the business and operations processes strengthens the response of an organization to the various risks and requirements that it faces and reduces the likelihood of major non-compliance or security gaps. Keywords: data protection, GRC software solutions, information security

Regionalized Strategies for Food Loss and Waste Management in Spain under a Life Cycle Thinking Approach.

Food loss and waste (FLW) has become a central concern in the social and political debate. Simultaneously, using FLW as a bioenergy source could significantly contribute to closing the carbon cycle by reintroducing energy into the food supply chain. This study aims to identify best strategies for FLW management in each of the 17 regions in Spain, through the application of a Life Cycle Assessment. To this end, an evaluation of the environmental performance over time between 2015 and 2040 of five different FLW management scenarios implemented in a framework of (i) compliance and (ii) non-compliance with the targets of the Paris Agreement was performed. Results revealed savings in the consumption of abiotic resources in those regions in which thermal treatment has a strong presence, although their greenhouse gas (GHG) emissions in a scenario of compliance with climate change targets are higher. In contrast, scenarios that include anaerobic digestion and, to a lesser extent those applying aerobic composting, present lower impacts, including climate change, suggesting improvements of 20–60% in non-compliance and 20–80% in compliance with Paris Agreement targets, compared to the current scenarios.

Electronic Regulation of Data Sharing and Processing Using Smart Ledger Technologies for Supply-Chain Security

Traditional centralized data storage and processing solutions manifest limitations with regards to overall operational cost and the security and auditability of data. One of the biggest issues with existing solutions is the difficulty of keeping track of who has had access to the data and how the data may have changed over its lifetime; while providing a secure and easy-to-use mechanism to share the data between different users. The ability to electronically regulate data sharing within and across different organizational entities in the supply chain (SC) is an open issue that is only addressed partially by existing legal and regulatory compliance frameworks. In this article, we present Cydon, a decentralized data management platform that executes bespoke distributed applications utilizing a novel search and retrieve algorithm leveraging metadata attributes. Cydon utilizes a smart distributed ledger to offer an immutable audit trail and transaction history for all different levels of data access and modification within a SC and for all data flows within the environment. Results suggest that Cydon provides authorized and fast access to secure distributed data, avoids single points of failure by securely distributing encrypted data across different nodes while maintains an “always-on” chain of custody.

Organizational Governance, Social Bonds and Information Security Policy Compliance: A Perspective towards Oil and Gas Employees

Information security attacks on oil and gas (O&G) organizations have increased since the last decade. From 2015 to 2019, almost 70 percent of O&G organizations faced at least one significant security breach worldwide. Research has shown that 43 percent of security attacks on O&G organizations occur due to the non-compliant behavior of O&G employees towards information security policy. The existing literature provides multiple solutions for technical security controls of O&G organizations. However, there are very few studies available that address behavioral security controls, specifically for O&G organizations of developing countries. The purpose of this study is to provide a comprehensive framework for information security policy compliance (ISPC) for the O&G sector. A mixed-method approach is used to develop the research framework. Semi-structured interviews from O&G specialists refined the developed framework. Based on qualitative study a survey questionnaire was developed. To evaluate the research framework, structural equation modeling was applied to a sample of 254 managers/executives from 150 Malaysian O&G organizations. The obtained test results confirmed the proposed research model, according to which good social bonding among employees plays a critical role in improving ISPC. However, there was less support for the notion that all organizational governance factors significantly improve the social bonding of Malaysian O&G organizations employees. This paper contributes to the current information system (IS) literature by exploring the interrelationships among organizational governance, social bonding, and information security policy compliance (ISPC) in Malaysian O&G organizations.

ITIL process management to mitigate operations risk in cloud architecture infrastructure for banking and financial services industry

Banking and Financial Services Corporations need to update information systems with logic and data of various applications on everyday basis to remain consistent with change in economy and business activity. This helps to work with latest information included in information system available in current economic and business scenario. This enables information systems and empowers work force to complete tasks in rapidly changing flow of monetary resources. With several employees in Banking and Financial Services Corporations using cloud infrastructure and reporting incidents arising in using cloud infrastructure, it is of prime importance to fix incidents reported within specific timelines. IT change management process is followed in order to adhere to IT governance & compliance framework and reduce risk of failure while performing changes in cloud infrastructure. With incident management and change management processes are aligned to keep cloud infrastructure available and secure, they become integral part of IT operations everyday activity. To make ITIL processes efficient, further organization specific policies are developed. With global standards and organization level controls in place, there are failures in IT incident and change management processes and implementation. In this paper, we have identified the risk arising due to incident management and change management processes that lead to emergency changes being implemented on cloud infrastructure architecture and discussed the steps to mitigate risks to bring greater responsibility and accountability for cloud services providers.

Building versus maintaining a perceived confidence-based tax climate: Experimental evidence

• Tax policies are evaluated differently depending on the prevailing tax climate. • Legitimate coercion builds taxpayers trust in an antagonism-based tax climate. • Legitimate coercion destroys trust in a confidence-based tax climate. • Tax authorities need to target trust building versus maintaining policies. A confidence-based climate between public administrations and citizens is essential. This paper argues and provides empirical evidence that depending on the perceived interaction history, different policies are needed to build versus maintain confidence. Applying the extended Slippery Slope Framework of tax compliance, an online and a laboratory experiment were conducted to explore whether tax authorities’ coercive and legitimate power have different effects depending on whether they are situated in an antagonism-based or confidence-based climate. Results showed that in an antagonism-based interaction climate, a combination of high coercive and high legitimate power changed the climate into a confidence-based interaction climate. In contrast, in a confidence-based climate the same power combination did not maintain but erode the climate. Results also suggest that confidence-based climates are maintained by low coercive power combined with high legitimate power. The paper concludes that interaction climates operate as psychological frames which guide how policy instruments affect taxpayers’ trust in the tax authorities.

Anti-bribery and corruption compliance in Nigeria

Compliance has received increased attention since the late 1990s. Countries have either enacted new and stronger laws and/or increased enforcement of existing laws to address specific areas, especially in the areas of bribery and corruption, money laundering, labour and data privacy. As will be seen, the laws of certain countries have extraterritorial impact, and are able to sanction crimes committed outside the shores of such countries. What is the status of the law in Nigeria in relation to anti-bribery and corruption (ABAC)? This paper seeks to offer a broad definition as to the meaning of bribery and corruption, as well as highlight the regulatory framework for ABAC compliance in Nigeria. It also provides guidance for businesses in Nigeria as to the leading practices to prevent, detect and respond to incidences of bribery and corruption.

Developing a sociocultural framework of compliance: an exploration of factors related to the use of early warning systems among acute care clinicians.

BackgroundEarly warning systems (EWS) are most effective when clinicians monitor patients’ vital signs and comply with the recommended escalation of care protocols once deterioration is recognised.ObjectivesTo explore sociocultural factors influencing acute care clinicians’ compliance with an early warning system commonly used in Queensland public hospitals in Australia.MethodsThis interpretative qualitative study utilised inductive thematic analysis to analyse data collected from semi-structured interviews conducted with 30 acute care clinicians from Queensland, Australia.ResultsThis study identified that individuals and teams approached compliance with EWS in the context of 1) the use of EWS for patient monitoring; and 2) the use of EWS for the escalation of patient care. Individual and team compliance with monitoring and escalation processes is facilitated by intra and inter-professional factors such as acceptance and support, clear instruction, inter-disciplinary collaboration and good communication. Noncompliance with EWS can be attributed to intra and inter-professional hierarchy and poor communication.ConclusionsThe overarching organisational context including the hospital’s embedded quality improvement and administrative protocols (training, resources and staffing) impact hospital-wide culture and influence clinicians’ and teams’ compliance or non-compliance with early warning system’s monitoring and escalation processes. Successful adoption of EWS relies on effective and meaningful interactions among multidisciplinary staff.

Surviving Manchukuo: the economic struggles of ordinary people in urban Manchukuo from 1937–1945

ABSTRACT This article explores the colonial experiences of Chinese people in urban Manchukuo from 1937–1945. Previous studies on Manchukuo have been framed primarily from the top-down, with emphasis on the role of government elites and Japan’s military expansionism, rather than on the ordinary experiences within the puppet state. Drawing on Chinese-language sources, the present research considers the impact of material shortages in ordinary people’s lives. It highlights how obtaining access to goods under the constant pressure of scarcities heavily depended on the establishment of interpersonal relations. This study examines how survival strategies and behaviours were shaped under economic pressure. It argues that ordinary people who were not in a position of power were able to negotiate their own terms for survival under the framework of superficial compliance.

Exploring the Role of Merchant Banker as Capital Market Intermediary: With Special Reference to Role Played Under Stock Market

For smooth and effective governance of corporate organizations and to achieve a sustainable development in the corporate fraternity, organizations require finance both for financing the fixed capital as well as for working capital. Finance is such an important aspect of business that enterprises cannot sustain without its interference and as such right from its incorporation till it’s winding up finance occupies a pivotal position. It is not only for the small and big enterprises which requires finance but also the entire economic structure of the country keeps reliance on it. As corporate sector contributes towards Indian economy about 53 % of Gross Domestic Product, the role of security market under the cloak of Security Exchange Board of India plays an important role in contributing to the Indian Economy. Security market also known as the stock market is a platform where a company can raise its fund or share-capital through the means of various kinds of marketable and financial instruments carrying voting rights, interest and payment of dividend both at domestic and international level. For a sustainable corporate governance, a compliance framework has to be established which will help and support the risk management system during identifying the sources of corporate funding and the pools of fund both from domestic capital market and international markets. Corporates should first create an established framework which will help them to evaluate and assess their financial requirement to the extent of managing funds from various sources. It is true that a company issues securities to the investors through the mechanism of initial public offering and further public offering in primary market and in furtherance such securities are additionally traded in secondary market through the platform of recognized stock exchange which makes it crystal clear that there is no direct congruence or connection between the issuer company and the security holders. In this gap the role played by the intermediaries are pertinent for the operations relating to issuance and trading of securities and as such merchant banker is one of the key intermediary in capital market appointed by the issuer company for public issue management. The paper will focus on the role played by the merchant banker in primary market. It will also attempt to define how the merchant banker functions with due regard to public issue management, credit rating of shares and how it complies with the changing laws and regulations for an effective management of corporate transactions.

Issues on Interbank Commodity Murabaha (CM) for Liquidity Management in Malaysia

Purpose: The objective of this research is to highlight issues and review the Interbank Commodity Murabahah (CM) practice as a tool of liquidity requirement from both the Shariah and industry’s operational perspectives. Accordingly, this study seeks to analyze structure and mechanism of CM as instrument to meet the liquidity need of the Islamic financial institutions and provides an opportunity for investments. In doing so, the paper seeks to review issues related to Shariah and operations in Islamic banking.
 Design/methodology/approach: By conducting interview with Treasurers, Shariah Scholars and funding dealers of Islamic banks in Malaysia, the study evaluates reassessment on CM practices and operational issues in relation risk and compliance. The study focuses on Islamic Treasury Division of Islamic banks in Malaysia.
 Findings: The findings of the study suggest that the two most significant issues in Islamic liquidity management of Islamic banks in Malaysia are i) resembling interest ii) nature of tradability iii) structure of CM iv) the timing the transaction to be completed and v) the real brokerage cost involved in adopting the CM transactions.
 Research limitations/implications: The research proposes a risk mitigation and enhanced Shariah compliance framework such as strait through processing (STP) and commodity broker’s standard guideline for Islamic banks to adopt CM practices.
 Practical implications: This study provides direction and guidance to the Islamic Commercial Banks, Commodity Brokers and regulator (BNM) involved in the banking system to reflect upon the importance to understand the issues and limitation of CM. By highlighting the importance of efficiency in terms of time and cost saving together with Shariah issues, Islamic banks can design policies to enhance efficiency in order to either decide to maintain the adoption of CMP or to consider the proposed alternative.
 Social implications:Understanding the Shariah compliance and operational issues will enhance the integrity of Islamic banks which is consistent with Key Economic Growth Area of making Malaysia as International Islamic Financial Hub 2.0.

Enhancing Organizational Compliance Programs: The Impact of Data Protection Implementation under the Personal Data Protection Law

This research aims to address the following question: Is there an intersection between compliance programs and the privacy requirements outlined in the General Data Protection Law (LGPD)? To achieve this objective, the study examines the key legal aspects that directly relate to compliance programs and need to be considered for effective implementation of data protection within a corporate organization, in accordance with Brazilian legislation. The research adopts a deductive method and relies on a thorough analysis of relevant literature.
 The findings of this study demonstrate that compliance programs play a crucial role in guiding ethical guidelines within an organization. Given this, it is concluded that compliance programs should incorporate the legislative parameters outlined in the LGPD into their policies and initiatives. By doing so, organizations can ensure that data protection is effectively addressed, aligning their compliance efforts with the requirements of the law. This integration helps organizations establish robust mechanisms to protect personal data, safeguard privacy, and mitigate the risks associated with non-compliance.
 The research highlights the importance of considering data privacy as an integral part of compliance programs. It emphasizes the need for organizations to adopt a proactive approach by integrating privacy requirements into their compliance frameworks. By aligning compliance programs with the LGPD, organizations can foster a culture of data protection, enhancing trust among stakeholders and promoting a responsible and ethical business environment.
 In conclusion, this study underscores the interdependence between compliance programs and data privacy regulations, specifically the LGPD. It emphasizes the necessity for organizations to incorporate privacy requirements into their compliance strategies, thereby ensuring effective implementation of data protection measures and adherence to legal obligations.

Taxpayer's Attitude Towards Tax Evasion in a Developing Country

As tax evasion is an acute problem in developing countries, the study aims to examine the factors that influence the taxpayers' attitudes towards tax evasion encompassing the moderating effect of demographic characteristics on tax evasion. The study uses structural equation modeling (SEM) as the tool to analyze the primary data collected from different sections of respondents. The study shows that fairness perception, tax knowledge, audit, and enforcement initiatives negatively influence taxpayers' attitudes towards tax evasion, while corruption, discrimination, and complexity in the tax system influence them positively. Further, the study found that males, younger, married, graduate, self-employed, and people with low-income become more influenced by the factors of tax evasion than female, older, unmarried, under-graduated, job holders, and people with high income. The findings of this study provide the governments of the developing countries and their tax authorities a valuable understanding, which in turn helps them reform the taxpayers' compliance framework.

Examining Diverse Perspectives of edTPA Policy Implementation Across States: The Good, the Bad, and the Ugly

Since 2009, the Educative Teacher Performance Assessment (edTPA) has been rapidly implemented as a policy tool for strengthening teacher professionalization across the United States. However, its national assimilation has become a target for both praise and critique among teacher educators. In this article, we examine such diverse perspectives. Highlighting the sensemaking of administrators, faculty, staff, and teacher candidates ( n = 75) across eight teacher preparation programs (TPPs) in two states, we examine how they have responded to varied edTPA policy designs and program contexts. Results show that both policy design and programmatic differences influence how these stakeholders have perceived and implemented edTPA—either as a framework for inquiry or compliance. In the process, we contend that edTPA has many promises and pitfalls as a scalable policy tool for preparing and assessing future teachers.

Unveiling the Historical Reconstruction of Financial Activity: Leveraging Compliance Practices for Implementation and Sophistication in Brazil

In recent years, economic scandals and fraudulent practices in financial institutions have captured national attention, prompting the demand for ethical conduct, transparency, and responsibility. Compliance, as a form of corporate governance, has gained significance in the Brazilian context, particularly within the financial sector. This research aims to examine how historical banking practices serve as a foundation for the establishment and advancement of compliance mechanisms in optimizing financial activities.
 Using an inductive methodology supported by bibliographic and documentary research, this study analyzes historical cases to determine if banking activities have deviated and adopted fraudulent systems. The research begins by examining the concept of the contract of deposit of fungible goods in ancient Rome, focusing on the concrete case of the Bank of Calisto I. It then explores medieval banking practices in commercial Italian cities, particularly Florence and the Medici Bank, as well as Catalonia, with emphasis on Barcelona.
 The study further investigates the financial systems of the modern era, analyzing banks in Amsterdam, Stockholm, and the Bank of England, specifically their handling of deposits and reserve contingencies. Finally, the research explores the link between past banking practices and the contemporary financial system, evaluating current prevention mechanisms, internal and external oversight of banks, and the historical contributions of financial activities to the evolution of existing control mechanisms.
 This research provides valuable insights into the historical foundations that have shaped compliance practices in Brazil. By understanding the historical context, it offers valuable knowledge for enhancing and sophisticating financial activities within the compliance framework, contributing to improved transparency, risk mitigation, and ethical behavior in the financial sector.

Impact of electronic billing machine (ebm) on vat compliance among small and medium sized -enterprises in rwanda

This study aimed at assessing the impact of Electronic billing machine on VAT compliance on Small and Medium -Size Enterprises in Rwanda. The main challenge in the administration of Value Added Tax (VAT) in many countries, has mainly been tax evasion by non-issuance of tax invoices especially by small to medium taxpayers. Electronic Billing Machines (EBMs) enable revenue authorities to monitor formal business transactions and thus offer the potential to improve VAT compliance, however , because firms can choose not to issue receipts or issue false receipts, EBMs have limited benefits to VAT collections. Descriptive method was used to collect data, data gathered was analyzed, interpreted and presented. A sample size of 159 people grouped into Medium taxpayers, Small taxpayers and staff of RRA Musanze station was randomly selected from a population of 709 VAT registered taxpayers located in Tax centre of Musanze. Primary and secondary data was used in this research. Given the findings of this study, there is positive relationship between the adoption of mandatory usage of EBMs and VAT compliance indicators with a correlation coefficient of 0.586 . It was established that after the adoption of EBMs, late filing and non-filing rate of VAT has reduced by 14% and 20% respectively, timely payment of VAT liabilities has increased by 20%, reporting of sales has increased by 737 %, VAT collections were increased by 732 % and voluntary VAT registration has increased by 346 %. To improve VAT compliance through EBMs. RRA is recommended to come up with plan integrating EBMs within broader tax compliance frameworks that create the environment which will best ensure taxpayers’ voluntarily compliance.

Mr A preliminary comparative perspective on the role of multinational enterprises in influencing labour relations of their host nation

This paper examines the operations of multinational enterprises (MNEs) in so far as they are able to influence the public and labour relations policy and law of their host nation with a special attention on African nations. It is to be expected that MNEs would already be comfortable with the mechanisms in place for the resolution of labour-related or commercial disputes in their country of origin. The question then that arises is: If confronted with an employment relations situation in their host nation, would the MNE attempt to circumvent or adapt the process to suit what they are already familiar with? This could pose a challenge for the practice of international labour law. Literature (Briscoe, Schuler & Tarique, 2012; Eweje, 2009; Iyanda & Bello, 1979; Onimode, 1978) already alludes to the fact that MNEs tend to take the ‘line of least resistance’ if confronted with ‘higher’ labour standards.
 A comparative exploratory analysis was undertaken. The paper identified MNEs in selected African countries – Nigeria, South Africa, and Zambia – that have been reported to have had a challenge in dealing with labour-related or commercial standards of their host nation. The selected MNEs had been reported in the news media for having had a ‘run in’ with their host nation on, at least, a labour - or commercial law-related matter.
 The principal legislation governing labour relations in these countries are, in some cases, briefly highlighted to underscore the extent of their breach or disregard by the examined MNEs. Furthermore, a qualitative, thematic analysis of selected reported cases involving these MNEs were undertaken to highlight evidences (or instances) of attempts, if any, by the MNEs to circumvent the commercial, fiscal or labour standards of the host nation. Finally, it is hoped that the result of the above analyses would inform the possibility of proposing a framework for MNEs compliance with the labour standards of their host nation.

Flight Control Design for the Systematic Improvement of Ride Qualities

The reduction of rotor-induced vibrations has been a major concern in the history of helicopter engineering. This has led to the development of numerous countermeasures, which cause the vibration levels to decrease considerably. Recent findings have shown that the reduced level of rotor vibrations highlights the importance of turbulence for the ride qualities. The rejection of atmospheric disturbances is a key task of the flight control system (FCS). However, the FCS design is currently focused on stability and handling qualities rather than ride qualities. This work addresses this shortcoming by the introduction of a systematic control design procedure. The improvement of ride qualities is achieved by linking an existing discomfort criterion to parameters of the sensitivity function. This allows the systematic modification of these parameters according to their contribution to discomfort. The approach is embedded into a design framework for systematic compliance with stability and handling quality specifications. The procedure is applied to the control design of a light helicopter resulting in considerably improved ride qualities, while compliance with stability and handling quality specifications is maintained. This represents an important step towards a more comprehensive ride quality engineering for rotorcraft that goes beyond the reduction of rotor-induced vibrations.