International Regulations Research Articles

The role of data governance in enhancing cybersecurity resilience for global enterprises

Data governance plays a critical role in enhancing cybersecurity resilience for global enterprises. In the face of increasingly sophisticated cyber threats, coupled with rising regulatory demands such as the General Data Protection Regulation (GDPR) and the California Consumer Privacy Act (CCPA), enterprises must implement robust data governance frameworks to safeguard data integrity, availability, and confidentiality (Ramirez et al., 2008). Effective data governance involves a combination of policies, procedures, and technologies that align with an organization’s overall cybersecurity strategy (Khatri & Brown, 2010). This paper provides a comprehensive analysis of the critical intersection between data governance and cybersecurity, emphasizing the link between governance structures, risk management processes, and technological innovations in mitigating evolving cyber threats (Weber et al., 2009). Additionally, we explore the essential role of data stewardship, stakeholder responsibilities, and the deployment of advanced technologies, such as artificial intelligence (AI) and machine learning (ML), in fostering organizational resilience (Arora & Pedersen, 2017). Through case studies and best practices, the study presents a conceptual framework that enables global enterprises to adapt to the fast-changing cybersecurity landscape while maintaining compliance with international data regulations. By addressing key elements such as access control, data classification, and real-time monitoring, this research underscores how comprehensive data governance frameworks serve as a foundation for enhanced cybersecurity resilience in today’s digital economy (Da Veiga & Eloff, 2007).

A retrospective study of Quality Control of Fresh Frozen Plasma (FFP) using Factor VIII levels in Central Blood Transfusion Services Indonesian Red Cross

Background: According to a report from the Ministry of Health of the Republic of Indonesia, there are 470 blood transfusion units in Indonesia (235 units managed by PMI, 220 units managed by the government, four units of health services provinces, nine units of vertical hospital BTUs, two unit’s Indonesian police and army hospital) distributed in 38 provinces. With so many BTUs spread throughout Indonesia, each BTU must have the same quality standards to maintain and improve blood services. Therefore, it is necessary to carry out Quality Control of the blood component products produced. Quality control is critical in safely and effectively processing blood and other components. A quality concept comprises quality control, assurance, and management. The laboratory service should have a quality control system. Quality testing and monitoring of blood components for transfusion have led to manufacturing or development. Factor VIII levels are internal quality control parameters required for quality analysis of Fresh Frozen plasma (FFP). As per international standard guidelines and government national regulations (PMK 91/2015) for quality assurance of FFP, 1% of all the units prepared, or four units per month, are tested for stable coagulation factors, including Factor VIII levels. Objective: This study aims to evaluate factor VIII levels in each units FFP to ensure the availability of high-quality products with maximum therapeutic and minimal risk to recipients. Methods: The retrospective data were collected from Research and Development CBTS Indonesian Red Cross archives from 1 January 2019 to 30 April 2023. Out of total 284 units FFP collected from Blood Transfusion Unit Indonesian Red Cross from Sumatera Island (Lampung Province, Palembang City, Pekanbaru City), DKI Jakarta Province (CBTS IRC), Jawa Barat Province (Depok City, District of Bekasi City, District of Bogor City), Banten Province (Tangerang City, District South of Tangerang City), Government Hospital (Fatmawati Hospital BTU), Army Hospital (RSPAD Gatot Soebroto BTU) were tested Quality Control with semi-automated Sysmex CA50 and automated Sysmex CA620 to determine of factor VIII levels in each unit FFP. Results: A total of 284 units of FFP were tested, and mean factor VIII levels were 1,2 IU/mL with a range of 0,3 IU/mL-5,3 IU/mL, the normal range measure being > 0,7 IU/mL. Only 4,9 % (14/284) FFP units were inappropriate from the standard, while 95,1 % (270/284) FFP units could be accepted criteria standard. Conclusion: We conclude that there are still those below-standard Quality FFP products from blood transfusion units; it is necessary to increase the processing of blood components so that the coagulation factors are maintained. From taking blood collecting, transporting, and shipping, it is required to carry out quality control to produce products that meet national and international standards.

Unifying Community Efforts on Registration and Data Rights

At the Smithsonian National Museum of Natural History (SI NMNH), the Assistant Registrar and Informatics Manager in the Department of Paleobiology (Paleo) have identified key linkages between registering collections (documentation for specimens and data through acquisitions, loans and disposals) and management of digitized collections, especially for usage right designation. Both roles require extensive collaboration on a shared framework for managing data related to the provenance of fossil specimens and rights associated with any derivative digital assets. This eliminated a disconnect in overlapping responsibilities: those typically siloed in museum registration practices (e.g., provenance data, intellectual property rights) and the data typically siloed in collections management and digitization workflows (e.g., data quality, digital asset management, and usage rights). Paleo shifted to a new practical approach and mindset focused on communal thinking. This propelled implementation of data standard practices and laid the building blocks for a shared community perspective on digitizing paleontological collections. Since 2020, Paleo established processing workflows for digital asset requests of the fossil collections (new digital asset creations vs. use of existing digital assets) and baseline understandings about rights of digital assets. These products led to a comprehensive effort to outline SI NMNH’s options to designate usage rights for digital assets (Table 1) and distribute basic understandings about Smithsonian Terms of Use and Smithsonian Open Access Policy (SI OA) across SI NMNH. Paleo explored this topic further by engaging in virtual meetings, conferences, presentations and informal discussions with the collections management staff and data managers across SI NMNH and externally with domestic and international groups such as the Paleo Data Working Group (PDWG), Society for the Preservation of Natural History Collections (SPNHC) Registrars Group, and Biodiversity Information Standards (TDWG), to develop data standards initiatives for loans, permits and sensitive data (Fig. 1). Through regular community engagement, Paleo forged a concise, yet evolving, perspective on digitizing collections, which aligned both registration and informatics data management needs within the department and museum (Fig. 2). This multi-professional perspective enables the promotion of shared community knowledge and understanding about data rights. The primary purpose is to balance consistent goals, current needs, and long-term outcomes with the flexibility to adapt our practices based on institution-specific policies, new research methods, and varying domestic and international regulations and laws. The notable outcomes from almost four years of work are highlighted and incorporated into Paleo's departmental policy and documentation requirements for processing and fulfilling digital asset creation or use requests workflows and distribution of this information to the public website for visitors and borrowers. However, there are still persisting challenges related to registering and managing these digital assets. There are immediate and future obstacles such as: limitations in effective tracking methods to record creation of digital assets, use of digital assets, and designation of what usage rights and when the decision was made; gaps in community practice, policy and regulations at the institutional level and globally; past practices in workflows and staff structures or lack thereof, which have left digital assets in limbo without means of accessing the data or documentation to identify the appropriate use options and rights. We see a need to continue asking questions. How are varying policies across institutions globally, impacting compliance concerns in registration for sharing sensitive information with other research institutions? How have or will new research techniques and opportunities impact the need for flexibility in practices and decisions? Are there alternative ways to utilize a Collections Management Systems (CMS) or use other platforms to track, store and manage the digital assets? How have others engaged in community discussions to address overlapping needs for data standards and registration of digitized collections? These identify significant inconsistencies across the community that need further discussion with subject-matter experts before effective and comprehensive decisions in data standards for managing digitized collections can be made. Ultimately, there are outstanding questions and challenges at all stages for registering, digitizing and managing digital assets of natural history collections. We continue to unveil nuances in thinking about this topic and find the need for structures of shared knowledge built and actively engaged in by a professionally diverse community. The utilization of subject-matter experts encourages collaboration and alternative perspectives to standardize operations and policy while expanding community efforts and awareness.

Legal Standards for Selenium Enriched Foods and Agricultural Products: Domestic and International Perspectives

Background/Objectives: Selenium is indispensable for human health, yet vast regions worldwide grapple with selenium-deficient soils, rendering dietary intake a critical avenue for supplementation. This narrative review aims to systematically examine and compare domestic and international regulations and standards related to selenium enrichment, providing insights to enhance regulatory frameworks and standardization within the selenium-enrichment industry. Methods: From June to September 2024, we conducted a comprehensive search of official websites belonging to international organizations (e.g., Codex Alimentarius Commission, European Union) and governmental agencies of countries such as China and the United States. Keywords, like “selenium enrichment”, “selenium standards”, and “selenium detection methods”, were employed to identify pertinent regulations, standards, and guidelines encompassing intake benchmarks, detection methodologies, product specifications, technical guidelines for production, labeling requirements, and certification management norms. Results: Our analysis reveals several challenges within the current selenium-enriched regulatory and standardization systems, including inconsistent product determination criteria and limit settings, incomplete technical guidelines for selenium-enriched agricultural production, and a lack of unified regulations for labeling selenium-enriched agricultural products. Conclusions: These findings underscore the need for harmonization of standards and enhanced regulatory oversight. To address these issues, we recommend bolstering safety risk assessments for selenium-enriched agricultural products, establishing and refining a comprehensive standard system for selenium-enriched agriculture, and intensifying quality and safety supervision. This study offers a valuable reference for policymakers and stakeholders to promote the sustainable development of the selenium-enrichment industry.

Clinical Study on the Treatment of Senile Alzheimer’s Dementia with Sodium Oligomannate Combined with Memantine Hydrochloride

Objective: To analyze the clinical effects of sodium oligomannate combined with memantine hydrochloride in the treatment of senile Alzheimer’s dementia. Methods: Sixty-eight cases of Alzheimer’s dementia treated at the Second People’s Hospital of Fujian University of Traditional Chinese Medicine from March 2020 to March 2022 were selected as the study subjects. The patients were divided into two groups based on different treatment methods: the control group (treated with memantine hydrochloride, 34 cases) and the treatment group (treated with sodium oligomannate + memantine hydrochloride, 34 cases). Cognitive function, activities of daily living, neurotransmitters, serum intestinal flora metabolic markers, inflammatory factors, neurotrophic factors, and adverse reactions were compared between the two groups. Results: The treatment group showed better cognitive function, quality of life scores, and levels of relevant metabolic markers in the body compared to the control group, with statistically significant differences (P < 0.05). The incidence of adverse reactions between the two groups (treatment group: 2%; control group: 4%) was not statistically significant (χ² = 0.731, P = 0.393). Conclusion: Sodium oligomannate combined with memantine hydrochloride has better efficacy than the control group for treating senile Alzheimer’s dementia. It significantly improves and restores cognitive function and daily living abilities, benefits neurotransmitter secretion and internal regulation, upregulates the expression of neurotrophic factors, and has fewer adverse reactions, making it a treatment worthy of further clinical promotion and application.

International Law and Regulation of Marine Microplastics: Current Situation, Problems, and Development

The severe global hazards posed by marine microplastics must be given attention. This study evaluated the current international legal framework, and offers forward-looking recommendations for enhancing international law. The analysis began by examining the unique characteristics and profound impacts of marine microplastics, underscoring the necessity of a corresponding international regulatory regime. Through a thorough review of the existing global and regional legal instruments—both soft and hard laws—we identified key issues and challenges in the international legal response to marine microplastics, particularly in terms of legislation and enforcement mechanisms. The study emphasizes the urgent need for strengthened international legislation, including the potential development of a specialized international treaty, and calls for the enhancement of compliance mechanisms to effectively combat marine microplastic pollution and support the broader goal of sustainable development.

Implementation of the international health regulations – global challenges and the COVID-19 pandemic

Abstract The International Health Regulations (IHR) govern how 196 countries and the World Health Organization (WHO) collectively manage global disease spread while preserving international travel and commercial trade. The COVID-19 pandemic set an unprecedented challenge to the IHR commitments. To address this gap, two scoping reviews were conducted: one identifying global challenges in IHR implementation and the other analyzing challenges, successes and limitations of the IHR during the COVID-19 pandemic. The scoping reviews followed Arksey and O’Malley’s framework and PRISMA methodology, utilizing the PubMed, Medline, World of Science, SCOPUS, and Google Scholar databases, plus backwards citation chaining. Data selection and analysis were guided by pretest forms. From 128 articles screened, 52 met inclusion criteria for the IHR implementation review. 135 challenges were identified, in these categories: (1) requirement of financial and technical resources, (2) lack of enforcement and accountability mechanisms, (3) need for rules clarification, (4) deterrents to reporting, (5) inadequate governance, (6) insufficient cooperation between countries, (7) sovereignty issues, (8) scarcity of guidance and technical support from WHO, (9) lack of inclusion of roles for relevant non-state actors, (10) conflicts and emergencies. In the COVID-19 review, 15 articles were included. Although the role of the IHR during Health Emergencies was acknowledged, most countries faced limitations in its implementation during the pandemic. Key lessons included reinforcing the global health security strategy, reviewing the IHR to address current challenges and strengthening countries and states’ commitment to resolutions compliance. The ongoing debate over IHR updates confirms the need for its revision to safeguard global health. A more effective response grounded on the IHR is needed to face upcoming and expected events of COVID-19’s magnitude and severity.

MASS and COLREGS–Adaptability, Challenges and Coping Strategies

Discussions surrounding Maritime Autonomous Surface Ships (MASS) are occurring in academia, industry, and the International Maritime Organization (IMO). Automatic collision avoidance, as one of the key technologies of MASS, is the core of the autonomous navigation function of MASS, and its role is to solve the autonomous collision avoidance problem during MASS navigation. Convention on the International Regulations for Preventing Collisions at Sea (COLREGS) is a fundamental basis for automatic collision avoidance, and the navigation of MASS should adhere to it. However, the applicability of MASS to COLREGS has not yet been resolved. Responding to these issues, the paper proceeds to analyze the principal challenges of MASS to COLREGS in terms of the application of MASS to good seamanship, the neglect provision, the lookout provision, the insight of one another provision, and the problems of the deviation provision. Furthermore, suggestions are put forth for the revision of COLREGS, including the mode of revision, the reconstruction of MASS collision liability, the long-term coexistence of MASS and traditional ships, and the risk control of COLREGS revision in the context of artificial intelligence. These suggestions aim to establish a foundation for a more effective adaptation to the advent of the MASS era.

Protection for whom? Impact of international humanitarian regulations and forced child recruitment

ABSTRACT Despite the existence of various international instruments designed to protect children from involvement in armed conflicts, the practice of recruiting children as soldiers persists. This situation suggests that the existing International Humanitarian Regulations (IHRs) may have shortcomings in terms of protecting children from forced recruitment by conflict actors. Consequently, this research investigates the efficacy of the IHRs in curbing the forced recruitment of children. It argues that governments and rebels are unlikely to adhere to IHRs, but rather more likely to recruit children coercively, with the exception of secessionist rebel groups. Utilising the child soldier dataset from Haer, Faulkner and Whitaker (2020), this research employs various models, including the IV-probit and the logistic regression, to reflect the different actors that engaged in forced child recruitment. The statistical findings suggest that commitment to IHRs is associated with a greater likelihood of forced child soldiering by governments and rebel groups. Conversely, secessionist groups appear to be less likely to recruit children coercively after IHRs are introduced.

Trademarks in the Digital Age: The Current Challenges and Legal Protections

Abstract: In today's highly dynamic and rapidly evolving digital society, trade marks are experiencing profound transformations, presenting unique opportunities for trade mark owners to reach a broader and more diverse audience, thereby significantly enhancing brand visibility and recognition. However, these advancements also bring forth potential challenges, particularly directly related to trade mark rights infringement. Consequently, this dissertation delves deeply into the typical and recurrent conflicts that inevitably arise in relation to trade marks within the digital sphere by assessing the dilemma of existing representative cases, concluding that the central disputes existed. Additionally, it undertakes an in-depth exploration of the existing legal frameworks that govern this domain. Finally, this emphasizes the need for stronger international regulation of trademark rights across digital platforms. It is important to have the support of all parties involved in commercial actions to maintain a harmonious trading environment in the digital world while respecting the rights of trademark owners and maximizing profits from this flexible context.

Domesticating sustainability transitions: Spatial and temporal variation of industrial eco-efficiency in China

This study analyses regional industrial sustainability transitions from global and local perspectives. We measure industrial eco-efficiency (IEE) of 280 cities in China from 2010 to 2020 and analyze potential influencing factors using geographical and temporal weighted regression model. We find that foreign investment and international trade are positively associated with IEE with diminishing effects, and then local household consumption enhances IEE on the basis of local environmental governance. The effects of international environmental regulations and technology spillover on IEE are positive, as they align with China's drive for innovation. We further categorize cities into five distinct types based on the influences of both global and local factors—dominated by local environmental regulations, driven by international standards, propelled by foreign investment, shaped by local market dynamics, and affected by multiple factors. We conclude that regional industrial sustainability transitions in China are influenced by forces operating at various scales and exhibit distinct spatiotemporal variation. The drivers of these transitions have shifted from a global scale to a local scale, and both regional conditions and the stage of industrialization significantly affect the intensity of actions undertaken by different scale factors. Finally, we propose policy recommendations, considering regional heterogeneity and the stages of industrialization.

Deciphering Regulatory Role of Melatonin in Foliar Nastic Movements of Portulaca oleracea: Visual Insights from Histology and Anatomy

AbstractPlant nastic movements exhibit unique behavioural patterns that synchronize with external cues. Given that the foliar nastic motions of Portulaca species are solely circadian, it is intriguing to investigate whether and how melatonin governs these movements. Analysis of histological traits concurrent with anatomical traits such as stomatal behaviour provides visual data on the plant species' gnosophysiology, offering clues and validation of the influence of multiple external stimuli on hydraulic forces that in turn alter turgor pressure. The current study aims to elucidate how exogenous melatonin modulates foliar nastic movements in Portulaca oleracea. Our findings indicate that melatonin functions as an intracellular hydraulic flux controller, influencing idioblast and crystal densities, as well as stomatal behaviour. Timepoint studies at specific Zeitgebers reveal that abiotic variables such as light and temperature can influence the endogenous melatonin concentration of P. oleracea. Therefore, this hormone potentially serves as an additional internal regulator of turgor pressure, influenced by both light and temperature. Thus, melatonin plays a crucial role in shaping the characteristic foliar nastic movements observed in P. oleracea, inherently tied to the circadian rhythm. Further investigation into idioblast and crystal torques, along with their angular momentum, is warranted to calculate the hydraulic forces at work in the leaf lamina. Thus the study underscores the multifaceted role of melatonin in navigating nastic movement processes through turgor pressure alterations brought about by intracellular depositions. The study in future could unravel melatonin's pleiotropic actions and the underlying mechanisms of foliar idiosyncratic nastic motions in other plant species as well. Moreover, both histology and anatomy play vital roles in the present study as it has provided visual evidence of the underlying mechanisms of foliar nastic movements in P. oleracea. Graphical Abstract

International Legal Guiding Principles for State Activity in Cyberspace

The rapid development of information technologies and the emergence of cyberspace as a new domain of state activity raises critical questions regarding the regulation of state actions within this space under international law. It is evident that international law applies to cyberspace; any contrary approach would create a legal vacuum, implying that states lack international legal obligations related to cyberspace and undermining state sovereignty in this new realm. Given that states are the primary subjects of international law, denying their applicability to cyberspace is existentially untenable. Despite the clear applicability of international legal principles to cyberspace, international law, like law in general, is often rigid and fails to keep pace with rapid technological advancements. Consequently, a key challenge in the international legal regulation of cyberspace is the specific application of international law in these contexts. This leads to several fundamental questions: How do the fundamental principles of international law apply to cyberspace? What is the effect of sovereignty in cyberspace? How are cyber operations attributed to the state? How is cyber-armed conflict regulated? This article addresses these fundamental issues of international legal regulation in cyberspace. Based on the findings of this research, draft guiding principles for state activity in cyberspace were proposed, which could serve as the foundation for an international methodological document, offering an alternative to the unrepresentative Tallinn Manual and potentially paving the way for a future universal international treaty in this area.

Detection of Veterinary Drugs in Food Using a Portable Mass Spectrometer Coupled with Solid-Phase Microextraction Arrow.

A portable mass spectrometer (PMS) was combined with a mesoporous silica material (SBA-15) coated solid-phase microextraction (SPME) Arrow to develop a rapid, easy-to-operate and sensitive method for detecting five veterinary drugs-amantadine, thiabendazole, sulfamethazine, clenbuterol, and ractopamine-in milk and chicken samples. Equipped with a pulsed direct current electrospray ionization source and a hyperboloid linear ion trap, the PMS can simultaneously detect all five analytes in approximately 30 s using a one-microliter sample. Unlike traditional large-scale instruments, this method shows great potential for on-site detection with no need for chromatographic pre-separation and minimal sample preparation. The SBA-15-SPME Arrow, fabricated via electrospinning, demonstrated superior extraction efficiency compared to commercially available SPME Arrows. Optimization of the coating preparation conditions and SPME procedures was conducted to enhance the extraction efficiency of the SBA-15-SPME Arrow. The extraction and desorption processes were optimized to require only 15 and 30 min, respectively. The SBA-15-SPME Arrow-PMS method showed high precision and sensitivity, with detection limits and quantitation limits of 2.8-9.3 µg kg-1 and 10-28 µg kg-1, respectively, in milk. The LOD and LOQ ranged from 3.5 to 11.7 µg kg-1 and 12 to 35 µg kg-1, respectively, in chicken. The method sensitivity meets the requirements of domestic and international regulations. This method was successfully applied to detect the five analytes in milk and chicken samples, with recoveries ranging from 85% to 116%. This approach represents a significant advancement in food safety by facilitating rapid, in-field monitoring of veterinary drug residues.

Impact of International Law Fragmentation on the Development of Integration Processes

This article analyzes the relationship between the phenomenon of fragmentation of international law and integration processes aimed the modern global transformations. Various approaches to understanding the fragmentation of international law are considered, including its causes, forms, and consequences. The article examines how fragmentation impacts the functioning of international integration entities, the development of interstate relations, and the effectiveness of international legal regulation. Particular emphasis is placed on the role of fragmentation as a conducive factor for the advancement of international integration and the establishment of specialized legal regimes within integration associations. Consequently, the degree of fragmentation in international law within established regions correlates with the level and depth of integration. In the current context, the fragmentation serves as a favorable element for participating states in fostering their integration interactions. In addition, international law functions as a crucial instrument for regulating these integration processes. The methodological foundation of this article comprises well-established general and specific methods of scientific research. The article’s purpose and objectives are to investigate the degree of influence and the nature of the interaction between the fragmentation of international law and modern international integration processes.

Sustainable bioinspired materials for regenerative medicine: balancing toxicology, environmental impact, and ethical considerations

The pursuit of sustainable bioinspired materials for regenerative medicine demands a nuanced balance between scientific advancement, ethical considerations, and environmental consciousness. This abstract encapsulates a comprehensive perspective paper exploring the intricate dynamics of toxicology, environmental impact, and ethical concerns within the realm of bioinspired materials. As the landscape of regenerative medicine evolves, ensuring the biocompatibility and safety of these materials emerges as a pivotal challenge. Our paper delves into the multidimensional aspects of toxicity assessment, encompassing cytotoxicity, genotoxicity, and immunotoxicity analyses. Additionally, we shed light on the complexities of evaluating the environmental impact of bioinspired materials, discussing methodologies such as life cycle assessment, biodegradability testing, and sustainable design approaches. Amid these scientific endeavors, we emphasize the paramount importance of ethical considerations in bioinspired material development, navigating the intricate web of international regulations and ethical frameworks guiding medical materials. Furthermore, our abstract underscores the envisioned future directions and challenges in toxicology techniques, computational modeling, and holistic evaluation, aiming for a comprehensive understanding of the synergistic interplay between sustainable bioinspired materials, toxicity assessment, environmental stewardship, and ethical deliberation.

Case Analysis About Demand Changes of New Energy Vehicles and Its Stock Returns

The industry for new energy vehicles (NEVs) has experienced giant growth which draws interest from investors, decision-makers, and scholars. This research examines the relationship between changes in market demand and the stock returns of NEV firms. The method we use is to take into account a number of variables including international relations, governmental regulations, and developments in related industries. This article investigates the cases of Tesla Inc. and NIO Inc. on the performance of NEV stocks by the following ideas: the impact of foreign relations, government policies, and shifts in associated industries. For investors in the NEV industry, the results highlight how crucial it is to understand market dynamics as well as possible dangers and possibilities. Also, the article suggests topics for further investigation, such as the effects of NIO's global initiatives like growing product lines and Tesla's growing product range. Stakeholders hoping to properly manage the changing NEV ecosystem will find great insights from this thorough investigation.

The Choice of the Financial Year-End: Does It Matter? An International Evidence

This paper examines how specific firm characteristics (size, industry, audit fees and age) and firm performance influence the choice of financial year-end (December vs. non-December). The sample consists of companies from Australia, France, Germany, Japan, the United Kingdom and the United States to tackle issues with international diversity. Both domestic and international regulations for each country are addressed in developing expectations and conclusions. The results of the study show that December is generally becoming less and less ‘popular’ compared to a few years back. The results also revealed that December year-end firms tend to be larger and operate in certain types of industries with some industries preferring to close their books at certain dates, whether a December or a non-December month. As a result, financial-reporting comparability issues may arise if firms depart from the year-end chosen by most similar firms. It is also found that older firms tend to have December as their year-end, while relatively younger firms prefer a non-December year-end. Moreover, firms tend to prefer December as audit fees go up. Finally, firms with better performance are less likely to have December as their fiscal year-end. These findings show the importance of the topic and suggest conducting more research by academics and standard setters.

The amended international health regulations: Implications and challenges for domestic legal frameworks.

The World Health Organisation's International Health Regulations were amended in May 2024, with a number of implications for countries to amend their legal and institutional frameworks. This perspective highlights two key areas of focus in the amendments-the importance of multisectoral coordination and subnational work - and explores their links to health security challenges and to concrete country experiences. National legal and institutional frameworks constitute a key enabling mechanism for effective public health systems capable of preventing, detecting, and responding promptly to public health events and emergencies, and the recent IHR amendments provide a new impetus for WHO Member States to make these changes.

Fukushima nuclear wastewater discharge: An analysis of the international regulatory framework

This study examined the international legal framework that applies to Japan’s resolution to release nuclear wastewater from the Fukushima Nuclear Facility into the Pacific Ocean during the Summer of 2023. While the International Atomic Energy Agency (IAEA) published a report on July 4, 2023, asserting that Japan’s plans align with safety standards and would result in a minimal radiological impact on people and the environment, concerns over potential pollution of the global marine environment and opposition from neighboring countries persist. Notably, China disputed the IAEA’s findings and imposed a de facto ban on Japanese seafood imports. This incident has raised significant global environmental concerns and legal disputes. This analysis focused on the international norms and regulations governing marine environmental protection and nuclear safety relating to Japan’s decision. Various existing marine ecological protections, nuclear safety conventions, and specific articles were deemed pertinent to the situation. However, the application of these measures remains characterized by ambiguity and uncertainty. Consequently, the study argues for establishing a more effective and authoritative nuclear wastewater governance framework to address the distinct challenges associated with nuclear wastewater management.