Compliance Issues Research Articles

Advancing process safety management systems in the oil and gas industry: Strategies for risk mitigation

Process Safety Management (PSM) is critical for mitigating operational risks and enhancing worker safety in the oil and gas industry. This paper explores the essential components of PSM systems, such as hazard analysis, incident investigation, and management of change, highlighting the role of safety culture, leadership, and accountability. Key challenges in implementing effective PSM, including aging infrastructure and compliance issues, and lessons learned from industry incidents are examined. The paper presents strategies for improving risk mitigation through advanced technologies like digital tools, predictive maintenance, real-time monitoring, and continuous workforce training and engagement. The findings underscore the need for a balanced approach that integrates human oversight with technology to ensure more effective risk management. Recommendations include further investments in digital transformation, stronger leadership commitment to safety, and collaborative efforts with regulatory bodies to improve industry standards. The oil and gas sector can significantly reduce risks and improve operational safety by adopting these strategies.

Big data and machine learning in digital forensics: Predictive technology for proactive crime prevention

The integration of big data analytics and machine learning [ML] has transformed digital forensics, enabling predictive technologies that proactively prevent cybercrimes and enhance crime investigation processes. As cyber threats grow in scale and complexity, traditional forensic methods face limitations in scalability, efficiency, and accuracy. Big data platforms, such as Hadoop and Spark, combined with advanced ML techniques, offer revolutionary approaches to address these challenges. By analysing vast datasets—including network traces, file metadata, and logs—big data enables the identification of hidden patterns and trends in criminal activities. Simultaneously, ML models, such as supervised and unsupervised learning algorithms, facilitate anomaly detection, predictive risk assessment, and real-time analysis. This article explores how the synergy of big data and ML advances digital forensics by automating large-scale forensic processes, identifying potential cyber threats, and predicting high-risk scenarios. It also discusses the integration of predictive technologies into forensic frameworks, examining the role of automation and real-time analytics in strengthening investigations. The challenges of implementing big data and ML, including issues of data quality, ethical concerns, and legal compliance, are critically analysed. Finally, the article highlights future trends, such as the role of quantum computing and explainable AI, in shaping the future of digital forensics. By providing a comprehensive overview of the field, this study emphasizes the transformative potential of big data and ML in proactive crime prevention, offering insights for researchers, regulators, and industry stakeholders.

Compliance and Governance issues in Cloud Computing and AI: USA and Africa

Compliance and Governance issues in Cloud Computing and AI: USA and Africa

Efficacy and safety of weekly liquid alendronate in Korean postmenopausal women with osteoporosis: a 12-month, multi-center, randomized trial

SummaryThis study compared liquid and tablet forms of alendronate for osteoporosis treatment. After 12 months, both forms increased bone density to a similar degree with no significant differences in side effects. New low-volume liquid alendronate is as effective as tablets, offering an alternative treatment option for postmenopausal women with osteoporosis.Purpose/IntroductionAlendronate, despite its significant efficacy, poses challenges due to complex administration protocols and patient compliance issues, underscoring the need for various formulations. This study compared the efficacy and safety of once-weekly low-volume liquid alendronate sodium trihydrate (ALN-S), an oral solution, to once-weekly alendronate sodium (ALN-T), an oral tablet, in Korean postmenopausal women with osteoporosis.MethodsIn a 12-month, multi-center, prospective, randomized, open-labeled, parallel trial conducted at two hospitals in Korea, 170 patients were randomized to alendronate solution (ALN-S) (N = 85) or alendronate tablet (ALN-T) (N = 85) groups. The bone mineral density (BMD) of the lumbar spine (LS), femoral neck (FN), and total hip (TH) was measured at baseline and after 12 months. Bone turnover markers (BTMs) were assessed at baseline, 6, and 12 months. The primary outcome was the percentage change in BMD of the LS, evaluated for non-inferiority.ResultsAfter 12 months, both ALN-S and ALN-T groups exhibited a significant increase in LS, FN, and TH BMD, with no significant intergroup differences (ALN-S: LS 5.0 ± 0.6%, FN 1.8 ± 0.6%, TH 2.2 ± 0.5%; ALN-T: LS 5.2 ± 0.6%, FN 1.6 ± 0.6%, TH 1.8 ± 0.5%). ALN-S was found to be non-inferior to ALN-T for BMD change at LS (treatment difference: − 0.22%, 95% CI: − 1.84 to 1.40%), excluding the predefined non-inferiority margin of − 2.29%. Changes in BTMs did not differ significantly between groups. The frequency of adverse events was similar between groups.ConclusionLiquid alendronate was non-inferior to tablet alendronate in increasing BMD in Korean postmenopausal women with osteoporosis, presenting a viable alternative when the tablet form is limited in various clinical scenarios.Clinical trial registrationThe trial was registered with ClinicalTrials.gov (NCT05387200).

An Examination of Performance Audit Principles in Public Sector Audit: An Interpretive Study in Bangladesh

This paper aims to assess the principles of performance auditing (PA) in the public sector of Bangladesh. The PA is conducted by the supreme audit institution of the country, the Comptroller and Auditor General (OCAG). To attain the objective this study analyses all the performance auditing (PA) reports published by the OCAG. There are 19 published PA reports. The PA report has been classified into several principles, including the 3Es as suggested by the International Organization of Supreme Audit Institutions (INTOSAI). The level of compliance has been integrated into the classification scheme of the PA reports. The contents analysis demonstrates that Effectiveness has been addressed in the highest number of reports whereas Efficiency has not been addressed in any reports. The extended classifications (beyond 3Es) have been reflected in the PA reports rarely. In addition, compliance issues have been presented weakly in the reports. The findings have been analyzed in line with the contemporary studies in public sector auditing. Public sector auditing has been studied merely in developing countries. This study will contribute to this aspect. Moreover, the future potential research avenue has been explored in this study. The limitation of this study is confined in the number of reports which is 19. Therefore, these limited available data and the uniqueness of the developing country defy the generalization of the findings but can contribute to the PA research in developing countries.

A bootstrap procedure to estimate the causal effect of a public policy, considering overlap and imperfect compliance

This paper introduces a nonparametric bootstrap method for estimating the causal effects of public policy under the circumstances of imperfect compliance and overlap. It focuses on business investment subsidies in Sardinia by comparing firms eligible for the 1999 subsidies to those not, amid issues of imperfect compliance and overlapping programs. Bootstrap confidence intervals (CI) are proposed for the average effect of treatment on the sub-population of compliers. The obtained CIs are consistent across nominal levels and robust against data nonnormality; they show coverages of credible intervals close to nominal, suggesting effectiveness for assessing causal effects. Compared to other methods, the results of the new combination of a specific estimator for incompliance and the bootstrap align with those of more modern approaches such as Bayesian Additive Regression Trees and Causal forest.

Host-Pathogen Interactions in Mycobacterium tuberculosis: Molecular Mechanisms and Implications for Treatment

Worldwide, tuberculosis (TB) due to Mycobacterium tuberculosis is a major public health problem with high morbidity and mortality. This review reviewed the molecular mechanisms and their implications for treatment of M. tuberculosis infection, as well as the complex host pathogen interactions underpinning M. tuberculosis infection. The ability of the pathogen to avoid the host immune responses by utilizing critical strategies for the evasion, for instance, inhibition of phagosome-lyosome fusion and modulation of the host cell pathways are discussed first. T cells play a critical role in the adaptive immune response, and granulomas develop, which are then examined in detail. It importantly informs current treatment protocols which struggle to overcome issues of patient compliance, drug resistance and toxicity. Explored are novel therapeutic approaches targeting bacterial cell wall synthesis, virulence factors and the use of host directed therapies. Recent advances in the development of vaccines, including the innovative endeavors that hope to improve or replace the BCG vaccine, are also reviewed. The review ends by anticipating future directions in TB management, which could be facilitated through efforts related to personalized medicine, and combination therapies, as well as rapid diagnostics to change how we think about treatment. The insights from this study are important for developing novel strategies to fight TB and to bring down its burden globally.

Impact of Digitalisation in Construction on Australian Designers and Builders: A Cross-Analysis Based on the Size of Organisations

The construction industry has yet to reach significant levels of digitalisation compared to other sectors, which could enhance its processes. Recent building failures globally have eroded public trust in the industry, highlighting issues of compliance. This has prompted the introduction of building regulations, where digitalisation is expected to play a key role in supporting compliance. This paper aims to assess the impact of digitalisation on two key stakeholder groups within the construction industry—designers and builders—across various organisational sizes. A questionnaire survey was conducted with designers and builders in Australia, focusing on information technology (IT) infrastructure, digital capability, training, and research and development. Descriptive statistics were analysed and cross-analyses between designers and builders, as well as across different organisation sizes, were conducted using the Mann–Whitney U and Kruskal–Wallis H tests. The findings revealed clear differences between designers and builders regarding digitalisation across IT infrastructure, digital capability, training, and R&D. For example, builders primarily rely on cloud storage while designers use a combination of local and cloud storage. Designers allocate a higher percentage of their turnover to IT, whereas builders are twice as likely as designers to lack structured training for digital skills. When organisation size was considered independently, similarities were observed across sizes. These results provide insight into the current digitalisation landscape in construction, offering a foundation to support the adoption of future industry regulations.

Non-invasive vagus nerve stimulation in anti-inflammatory therapy: mechanistic insights and future perspectives.

Non-invasive vagus nerve stimulation (VNS) represents a transformative approach for managing a broad spectrum of inflammatory and autoimmune conditions, including rheumatoid arthritis and inflammatory bowel disease. This comprehensive review delineates the mechanisms underlying VNS, emphasizing the cholinergic anti-inflammatory pathway, and explores interactions within the neuro-immune and vagus-gut axes based on both clinical outcomes and pre-clinical models. Clinical applications have confirmed the efficacy of VNS in managing specific autoimmune diseases, such as rheumatoid arthritis, and chronic inflammatory conditions like inflammatory bowel disease, showcasing the variability in stimulation parameters and patient responses. Concurrently, pre-clinical studies have provided insights into the potential of VNS in modulating cardiovascular and broader inflammatory responses, paving the way for its translational application in clinical settings. Innovations in non-invasive VNS technology and precision neuromodulation are enhancing its therapeutic potential, making it a viable option for patients who are unresponsive to conventional treatments. Nonetheless, the widespread adoption of this promising therapy is impeded by regulatory challenges, patient compliance issues, and the need for extensive studies on long-term efficacy and safety. Future research directions will focus on refining VNS technology, optimizing treatment parameters, and exploring synergistic effects with other therapeutic modalities, which could revolutionize the management of chronic inflammatory and autoimmune disorders.

Abstract 4126893: Feasibility and Acceptability of a Nurse-Pharmacist Post-Discharge Telehealth Model of Care for Heart Failure Patients

Background: Suboptimal medication management is common in patients with heart failure (HF), particularly during transitions-of-care. To date, there are few studies assessing the feasibility of a nurse-pharmacist post-discharge telehealth service for medication optimisation in patients with HF. We performed a feasibility study to determine service uptake and acceptability, and ability to identify medication-related issues for HF patients as they transition from hospital to home. Methods: HF patients were referred to an existing post-discharge telehealth service and offered medication reconciliation and education in addition to their usual care; a service we termed ‘MedRec’ (MR). Primary outcomes were feasibility, measured through recruitment and successful MR completion, and acceptability, measured by an investigator-developed survey. Secondary outcomes were medication-related issues detected during MR. Results: A total of 100 HF patients were offered a post-discharge MR. Mean age of patients was 68.5 ±14.2 years, and mostly male sex (62%). Pharmacist MRs were requested by 80% of patients. In total 62 MRs (77.5%) were performed; 9 patients declined MR during follow-up and an additional 9 patients were uncontactable. Mean time to MR following nurse referral was 10.98 ±9.74 days. Drug-related toxicity or adverse effect presentation was identified in 25 (40.3%) MR recipients at the time of consultation and subsequently required general practitioner follow-up. Medication compliance issues were detected by the pharmacist in 13 (20.9%) patients; forgotten doses being the most common concern. Undertreated medical conditions, such as symptomatic HF and chronic pain, were identified in 12 (19.3%) MR recipients. Medications prescribed without any apparent indication were found in 8 (12.9%) patients. Drug or disease management information was requested by 35 (56.4%) MR recipients. A total of 35 (56.5%) post-MR surveys were successfully completed. All participants who completed a post-MR survey agreed that a post-discharge telehealth MR was an acceptable form of education provision. Engagement with a pharmacist MR was perceived to ease anxiety associated with understanding medication-related changes and empowered greater medication self-management. Conclusions: A post-discharge nurse-pharmacist telehealth service is a feasible and acceptable model of care. Inclusion of a routine MR post-discharge may be an effective means of maintaining continuity of care for HF patients.

Leveraging artificial intelligence in Regulatory Technology (RegTech) for financial compliance

Abstract. The rapid development of Regulatory Technology (RegTech) has introduced new methods to handle and simplify the compliance and regulatory issues surrounding financial services and products. Combining artificial intelligence (AI) with this trend is an effective way of strengthening financial services, making them safer and more convenient. The current AI technologies incorporated within RegTech applications improve the efficiency of compliance with rules and regulations, and contribute to the development and implementation of smart technology, including automated regulatory reporting, proven and trustworthy KYC processes, and reduced compliance costs. This paper presents the application of intelligent technology, such as machine learning, deep learning, natural language processing, and smart regulatory frameworks, to build modern, intelligent workflows, dynamically control policies, and instantaneously monitor transactions. We employ empirical economic data, evidenced by realistic case studies, to demonstrate the benefits brought on by intelligent technology to financial institutions, including quicker compliance with regulatory regimes, decreased operational risk, and increased transparency and accountability. Through analysing figures offered in various cases, we show the transformed compliance landscape created by RegTech, how it becomes a solution for the diverse challenges affecting financial sectors on a global scale, and how is it going to impact the whole field of financial services in the future..

Problematika Kepatuhan Pejabat Tata Usaha Negara dalam Eksekusi Putusan Pengadilan Tata Usaha Negara

The regulation of the execution of State Administrative Court (TUN) decisions in Law Number 51 of 2009 concerning the Second Amendment to Law Number 5 of 1986 on State Administrative Court does not include a mechanism for executing TUN decisions, which in practice has caused many problems that undermine legal certainty and justice for the public. The focus of the writing is to provide an understanding to the public about the urgency of implementing execution in administrative court decisions. The main issues include two aspects: the obstacles faced by administrative officials in executing administrative court decisions, and solutions to address the compliance problems of administrative officials in executing administrative court decisions. The research method used is a normative research method. The research findings indicate that the obstacles in the implementation of TUN Decisions are due to the non-compliance of TUN officials and the lack of enforcement power for TUN decisions. The solution to address the compliance issues of TUN officials in executing TUN Decisions is to file a maladministration complaint with the Indonesian Ombudsman to exert pressure and revise the PTUN law to provide enforcement measures against the relevant TUN officials.

The complexity of compliance—Diverse responses to octopus fishery closures in Zanzibar

Abstract Marine protected areas like periodic closures are increasingly used to improve both fisheries management and biodiversity conservation, and often secondarily, human well‐being. Yet rule breaking, whether formal regulations, or community‐agreed norms, continues to negate expected management and conservation outcomes, remaining a major challenge. Although compliance scholarship today is expanding beyond non‐economic explanations of (non)‐compliance behaviour, approaches and theory used fail to show the diversity of perceptions and dispositions that can underpin motivations. A deepening engagement with behavioural sciences like sociology, psychology or behavioural economics is increasingly recognized as key in tackling compliance issues in marine protected areas. In this paper, we contribute to such a strand of compliance scholarship by presenting the responses and positions to (non‐) compliance, rules/regulations and authorities of different people, for example, fishers, traders and others involved in an area‐based fishery management intervention in Zanzibar, Tanzania. We take a qualitative approach aligning with an interpretive research ethic to carry out story circles, photo‐elicitation tasks and focus groups at three sites enacting periodic octopus closures. Theory drawn from sociology, anthropology and cognitive sciences was used to interpret how participants justified were motivated by or dispositioned towards rules, rule makers and rule breakers. Generally, the area‐management intervention was supported by participants, signalling the potential for future compliance most commonly based on the recognition of a degraded marine ecosystem in need of protection. However, the diverse and dynamic responses by different livelihood groups (i.e. traders and fishers) indicated on which basis and through which logics compliance behaviour was condoned or legitimated. This type of insight can help managers gauge or anticipate the potential for non‐compliance in participatory approaches that can impact the health of marine ecosystems. Recommendations include providing discussion spaces for conservation participants' (not just fishermen or fishery organizations) own meanings to be understood and not assumed. Meanings which create and shape relations, actions and concepts in marine protected area processes and thus directly impact the uptake and sustainability of conservation interventions. Read the free Plain Language Summary for this article on the Journal blog.

Limb-girdle muscular dystrophies: A scoping review and overview of currently available rehabilitation strategies.

Limb-girdle muscular dystrophies (LGMDs) constitute a diverse group of inherited disorders primarily affecting skeletal muscle. Despite the absence of cures, rehabilitative treatments offer potential for preventing and mitigating loss of muscle strength. However, the role of exercise training in LGMD patients remains contentious. This review aims to provide an overview of the currently available motor rehabilitation strategies for the most common subtypes of LGMD. To identify relevant articles, we performed a systematic search in PubMed, Embase, Cochrane Library, and Web of Science, focusing on muscular and respiratory interventions. The search resulted in 560 potentially relevant articles, of which 16 were included in the review. Eight studies concentrated on neuromuscular functional rehabilitation therapy programs, seven combined both neuromuscular rehabilitation and interventions to maintain or enhance respiratory functionality and one focused on respiratory intervention only. Altogether, the papers examined offered a comprehensive view on the rehabilitative strategies available and provided an indication of the most valuable practices to deal with patients' health and needs. Upon analysis, we conclude that, when tailored to individual needs, muscle training can enhance strength and functional abilities, positively impacting psychological well-being. However, generic protocols may lead to limited benefits, fatigue, pain, and compliance issues. Moreover, early management of respiratory symptoms and personalized respiratory physiotherapy can enhance patients' well-being and their capability to participate in muscle training exercises. Future studies should not only refine rehabilitation approaches but also assess their impact on patients' quality of life, including psychological factors like depression and self-esteem.

The future of wearable health technology: From monitoring to preventive healthcare

Wearable health technology has undergone rapid development, evolving from simple fitness trackers to sophisticated medical devices that provide real-time monitoring and data collection. As these technologies become increasingly integrated into healthcare systems, their potential to shift from reactive treatment to proactive preventive care is gaining attention. This review paper explores the current state of wearable health devices, including the key technologies that enable monitoring and data analysis, and discusses the latest advancements such as AI integration, smart fabrics, and implantable wearables. The paper also delves into the significant role these technologies play in preventive healthcare by enabling continuous monitoring, early disease detection, and personalized health interventions. Furthermore, it addresses the challenges facing wearables, including issues of data accuracy, privacy, and user compliance. Finally, the paper explores future directions and ethical considerations, emphasizing the potential for wearables to reshape healthcare by promoting more accessible, equitable, and preventive healthcare solutions.

The Effect of Desk Tax Audit Practice on Tax Revenue Collection among Medium and Large Size Enterprises in Kenya

Purpose: Tax is a major issue of discussion for both developed and developing countries. For there to be significant progress in any nation, the government should look for ways of raising income to meet the needs of its citizens. The main objective of the study was to determine the effect of desk tax audit practice on Tax revenue collection among medium and large size enterprises in Nairobi region, Kenya. The study was guided by Lending credibility theory. Methodology: The target population was 562 employees in the Medium Taxpayer Office and Large Taxpayers Office Nairobi region, out of which 234 was sampled, and 167 respondents managed to fill and return the questionnaires implying a 71.4% response rate. Primary data was collected using structured questionnaires that was filled by employees in Medium Taxpayers Office and Large Taxpayers Office in Nairobi region. The study employed an explanatory research design. Data was then analyzed using descriptive statistics, Pearson’s correlation &regression model and finally Multiple regression model. Results: The study further found that Desk tax audit had a positive and significant effect on tax revenue collection β =0.329 p-value =0.0000<0.05. Recommendation: Based on the findings, the government should consider strengthening desk tax audit practices to enhance tax revenue collection. Policies could be developed to ensure regular and comprehensive desk audits are conducted to identify and address tax compliance issues promptly.

GST Impact: Perspectives from Registered Traders’ in District Kangra, Himachal Pradesh

This research paper evaluates traders' perceptions of the Goods and Services Tax (GST) and its impact on business operations in District Kangra, Himachal Pradesh. A structured questionnaire was utilized to conduct a comprehensive survey involving four hundred respondents. The focus was on key aspects such as tax simplification, interstate and intrastate trade, pricing strategies, profit margins, transparency in tax collection, and accounting processes. The findings reveal a generally positive perception of GST, particularly in terms of its role in simplifying taxation and enhancing trade efficiency. However, challenges remain, especially concerning compliance issues and fluctuations in profit margins. To improve trader experiences, the study recommends targeted training programs, streamlined compliance processes, and the establishment of effective feedback mechanisms. These insights contribute to a deeper understanding of the real-world impact of GST on business operations and highlight essential areas for future improvement, underscoring the need for continuous support in adapting to the evolving tax landscape.

Plukenetia volubilis leaves as source of anti-Helicobacter pylori agents.

Helicobacter pylori infection is a major issue worldwide, with widespread prevalence, combined with its link to gastritis, peptic ulcers, gastric cancer, and mucosa-associated lymphoid tissue (MALT) lymphoma. Meanwhile, effectiveness of current treatment protocols is limited by increasing antibiotic resistance and patient compliance issues due to long regimens and side effects. Plukenetia volubilis, or sacha inchi, is a valuable source of bioactive molecules. However, studies on its antimicrobial activity, especially against H. pylori, are lacking. In this study, the anti-H. pylori activity of P. volubilis leaves water extract was explored using in vitro and in silico approaches. High-Performance Liquid Chromatography coupled to Electrospray Ionisation and Quadrupole Time-of-Flight Mass Spectrometry (HPLC-ESI- QTOF-MS-MS) analysis of the water extract from the leaves was used to characterise the chemical composition of the plant and allowed identification of some flavonoids, such as astragalin, and some phenolic compounds. Then, high-speed counter current chromatography (HSCCC) was used to fractionate the ethyl acetate partition obtained from the water extract from the leaves. The presence of flavonoids derived from kaempferol was confirmed and astragalin was isolated for the first time in P. volubilis. The P. volubilis water infusion, ethyl acetate extract and the isolated astragalin exhibited anti-bacterial activity against H. pylori J99 and two clinical isolates (e.g., minimum inhibitory concentrations of 0.53, 0.51 and 0.49μg/mL, respectively, for clarithromycin-resistant clinical isolate SSR366). Then, using molecular docking for potential protein targets for H. pylori, it was verified that astragalin could interact with these proteins by in silico analysis. These findings highlight that P. volubilis and astragalin produce a bacteriostatic activity against H. pylori and may have potential to be used in treatment against H. pylori, after further research.

Artificial Intelligence in Radiology, Emergency, and Remote Healthcare: A Snapshot of Present and Future Applications

This paper critically examines artificial intelligence in the healthcare sector and aims to identify concrete points of challenges and business value propositions first in radiology and then across healthcare more broadly. It discusses current applications in radiology and future uses of AI in healthcare, focusing on three main areas: (i) emergency incidents handling, (ii) intensive care unit treatment and (iii) augmented telemedicine, to which emergency radiology is a critical success factor. Despite some risks and compliance issues that need to be taken care of, this paper clearly shows that AI has the potential (a) to reengineer the business processes of the healthcare sector, using AI-assisted radiology as a driver and (b) to improve the effectiveness of the healthcare system as well as (c) to increase the quality provision of healthcare services. Despite its slow adoption, AI-assisted healthcare can indeed offer business/operational solutions that benefit all healthcare stakeholders.

Digital Transformation in the Food and Beverage Industry: Best Practices for Supply Chain Optimization

This paper explores the transformative role of digital technologies in optimizing supply chain processes within the food and beverage industry. It discusses the current challenges faced by supply chains, including inefficiencies, food safety concerns, and regulatory compliance issues. The paper highlights key digital technologies driving this transformation, such as the Internet of Things (IoT), Artificial Intelligence (AI), Big Data analytics, and Blockchain. These technologies enhance operational efficiency, improve decision-making, and provide greater transparency and traceability throughout the supply chain. The paper also outlines best practices for implementing digital transformation, including strategic planning, integration of digital tools, change management, and continuous improvement. By examining case studies of leading companies, the paper demonstrates the potential for digital technologies to address supply chain challenges and improve overall performance. The findings suggest that the successful adoption of these technologies can lead to increased efficiency, enhanced food safety, and improved consumer trust, ultimately driving better business outcomes.