Enforcement Of Standards Research Articles

Research on the Legal Relationship between Tax Treatment and Tax Penalty under the Background of Judicial Remedies

The diversity of tax processing decisions and tax penalty decisions, as well as the complexity of taxpayers seeking remedies, have sparked many controversies in practice and theory. There have been cases where some taxpayers file lawsuits against tax penalty decisions in order to revoke tax processing decisions. The courts have different opinions on this matter, and long-term coexistence of different opinions will hinder the unity of tax enforcement standards and the maintenance of tax management order. This article is divided into four parts. Through legal analysis of the problems exposed in the administrative penalty case of "Jushantang" Pharmaceutical Group, unique ideas are provided for the controversial practical issues, effectively promoting the prompt resolution of conflicts and social harmony and stability. The first part of this article introduces the concept and types of judicial remedies, as well as the legal basis of tax treatment and tax penalties. The legal relationship between tax treatment and tax penalties under the background of judicial relief is the research object of this article. After reasonable division, the basic theory of judicial relief is clarified, and the legislative and practical status of tax treatment and tax penalties is explored, providing theoretical support for this study. The second part elaborates on the administrative penalty case of "Jushantang" Pharmaceutical Group, extracts the core issues in the case, and raises the issue of the correlation between tax processing decisions and penalty decisions through this case. The following text will conduct a legal analysis around related administrative acts. The third part provides specific solutions to the core issues extracted from the case, by abolishing the "pre tax payment" rule and constructing an administrative self correction system to solve the problems from a legislative perspective, providing taxpayers with more comprehensive relief channels. At the same time, in judicial practice, the exercise of taxpayer relief rights is guaranteed through the court's judicial recommendations and the Supreme Court's issuance of guiding cases, and the issue of judicial disputes is resolved from the source. The fourth part draws the conclusion of the article. This article believes that due to the complexity of tax dispute relief channels and the diversity of practical situations, it is not advisable for some taxpayers to file a lawsuit against tax penalty decisions to revoke tax processing decisions, which is a way to avoid the "double pre emptive" relief rule. In response to this, the "pre tax payment" rule should be abolished, the threshold for taxpayers to seek legal remedies for tax disputes should be lowered, and the conditions for legal remedies should be relaxed.

Analisis Body Positivity Movement Tentang Wanita Plus Size di Indonesia Melalui Tiktok

The enforcement of beauty standards has caused anxiety for plus size women because it can lead to bullying. In reality, bullying still appears in social media activities and is even considered normal by most people without thinking about the impact on plus size women. Seeing this phenomenon, there is a need for a body positivity movement. The body positivity movement can promote self-love and acceptance of bodies of all shapes, sizes, or appearances. The presence of plus size content creators who raise their voices about body positivity has encouraged the emergence of a digital opinion movement from the public regarding this issue, thereby helping the success of the body positivity movement on TikTok. This research aims to understand the phenomenon of the body positivity movement regarding plus size women that occurs through TikTok in Indonesia. By using an interpretive paradigm through qualitative phenomenological methods, primary data collection was obtained through interviews and focus group discussions. This research uses the theory of digital movement, opinion and new media. The results of this research found that the body positivity movement on TikTok was carried out by contentcreatorplus size by creating content that had persuasive and motivational elements. The dominant character of new media is the character of interactivity which forms two-way and even multi-way communication, thereby encouraging a digital movement of opinions regarding body positivity for plus size women on TikTok.

War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards

Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics. Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected from comprehensive searches on databases like Google Scholar and JSTOR, with thematic analysis used to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings. Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates enforcement of international accounting standards, and increases complexities in financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies. Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.

Influence of Agricultural Practices on Food Safety in Nigeria

Purpose: The aim of the study was to analyze the influence of agricultural practices on food safety in Nigeria Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The influence of agricultural practices on food safety in Nigeria is significant, with traditional and modern methods impacting the safety and quality of food. The use of pesticides and fertilizers, often unregulated, can lead to residue accumulation in crops, posing health risks. Additionally, the prevalence of subsistence farming without proper sanitation measures can contribute to the contamination of food products. There is also concern about the spread of zoonotic diseases through livestock farming, exacerbated by inadequate veterinary services and poor handling practices. Unique Contribution to Theory, Practice and Policy: Social identity theory, stakeholder theory & norm activation theory may be used to anchor future studies on analyze the influence of agricultural practices on food safety in Nigeria. Promote the adoption of good agricultural practices (GAPs) and integrated pest management (IPM) strategies among farmers to minimize food safety risks at the production level. Advocate for the development and enforcement of robust food safety regulations and standards that encompass the entire agricultural supply chain.

ChatGPT as an “author”: Bibliometric analysis to assess the validity of authorship

ABSTRACT Background: Following the 2023 surge in popularity of large language models like ChatGPT, significant ethical discussions emerged regarding their role in academic authorship. Notable ethics organizations, including the ICMJE and COPE, alongside leading publishers, have instituted ethics clauses explicitly stating that such models do not meet the criteria for authorship due to accountability issues.Objective: This study aims to assess the prevalence and ethical implications of listing ChatGPT as an author on academic papers, in violation of existing ethical guidelines set by the ICMJE and COPE.Methods: We conducted a comprehensive review using databases such as Web of Science and Scopus to identify instances where ChatGPT was credited as an author, co-author, or group author.Results: Our search identified 14 papers featuring ChatGPT in such roles. In four of those papers, ChatGPT was listed as an “author” alongside the journal’s editor or editor-in-chief. Several of the ChatGPT-authored papers have accrued dozens, even hundreds of citations according to Scopus, Web of Science, and Google Scholar.Discussion: The inclusion of ChatGPT as an author on these papers raises critical questions about the definition of authorship and the accountability mechanisms in place for content produced by artificial intelligence. Despite the ethical guidelines, the widespread citation of these papers suggests a disconnect between ethical policy and academic practice.Conclusion: The findings suggest a need for corrective measures to address these discrepancies. Immediate review and amendment of the listed papers is advised, highlighting a significant oversight in the enforcement of ethical standards in academic publishing.

Drug Dispensation by ‘Signature Pharmacists’ in South Asia

The phenomenon of ‘signature pharmacists’ in South Asia has allowed allopathic prescription medication to be dispensed without the necessary medical knowledge, specifically of drug interactions, dosages and side effects. This practice, in which qualified pharmacists delegate their professional inputs to often unqualified and unsupervised sales staff, persists due to complicity among pharmacists, other healthcare professionals and regulatory officials. The article discusses the extent of this significant risk to public health in South Asia and argues that pharmacy enforcement and education standards should be reformed to address these huge challenges to ensure consumer protection and the general public’s welfare. While the advice is that regulatory authorities should intensify their supervision and inspection efforts to ensure registered pharmacists actively participate in regular pharmacy operations, the article also identifies predicaments related to corruption that are difficult to tackle.

International Labor Relations

International Labor Relations (ILR) encapsulates the multifaceted interactions and dynamics shaping the global workforce's landscape. In an increasingly interconnected world, characterized by globalization, technological advancements, and economic interdependence, labor relations extend beyond national boundaries, influencing and being influenced by various factors. This abstract provides a succinct overview of the key themes, challenges, and opportunities within the realm of International Labor Relations. The study of ILR encompasses diverse aspects, including cross-border labor migration, multinational corporations' employment practices, labor standards, and international trade agreements' impact on employment. Central to ILR is the examination of the interactions between governments, employers, workers, and international organizations, as they navigate complex socio-economic and political contexts. Globalization has profoundly shaped ILR, fostering the integration of economies and labor markets across countries. As a result, labor issues increasingly transcend national borders, posing both opportunities and challenges for workers, employers, and policymakers. Technological advancements, such as automation and digitalization, further complicate labor dynamics, influencing employment patterns and skills requirements on a global scale. Challenges within ILR include ensuring decent work conditions, protecting workers' rights, and addressing inequalities in labor markets. Issues such as informal employment, gender disparities, and the informalization of labor pose significant hurdles to achieving inclusive and sustainable growth. Moreover, the rise of global supply chains has raised concerns about labor exploitation and the enforcement of labor standards across borders. International organizations play a crucial role in shaping ILR through the development and implementation of labor standards, conventions, and guidelines. Institutions like the International Labour Organization (ILO) provide platforms for dialogue and cooperation among governments, employers, and workers to address labor-related challenges and promote social justice. In conclusion, International Labor Relations are complex and dynamic, influenced by globalization, technological advancements, and economic forces. Addressing the diverse challenges within ILR requires collaborative efforts from governments, employers, workers, and international organizations to ensure fair and inclusive labor practices and promote sustainable development globally. Received: 25 December 2023 / Accepted: 25 February 2024 / Published: 23 April 2024

JURISDICTION OF TRANSNATIONAL ADMINISTRATIVE-LEGAL ACTS IN THE PROCESS OF EUROPEAN INTEGRATION

Transnational administrative-legal acts exhibit the feature of exerting influence not only within the jurisdiction of the originating state but also across the borders, encompassing the territories of other states. Such acts are one form of harmonization and "integration" of activities within the European Union. The European integration process entails progressively aligning and synchronizing laws, policies, and regulations across European Union member states to establish a unified market and foster deeper political and economic collaboration. This progression involved the delegation of specific governmental authorities from national administrations to EU institutions. Consequently, transnational administrative-legal acts play a crucial role in promoting and regulating this integration. European Union law exerts a varied impact on the collaboration and organization of administrative entities, along with its influence on the judiciary. In part, this includes the obligation to recognize administrative bodies or judicial decisions of other states.However, there are few areas in which the enforcement of EU law is fully regulated by national law. There are frequent cases where the enforcement standards of the member states are applied to the law of the European Union, which, in some cases, damages the idea of a unified application of the law of the European Union. Transnational administrative-legal acts often require cooperation and coordination among member states in order to effectively address existing challenges. The European integration process promotes this cooperation through various mechanisms. In this way, it is important that when applying the national legal norms, the practical realization of the objective of the European Union norm is not hindered and, at the same time, the national interests of the candidate country are not harmed. This concerns the application of both substantive and procedural law norms. The present article discusses the issue of transnational administrative-legal acts in the process of European integration; The typology of transnational administrative-legal acts is presented, the precedents of the European Court of Justice and their influence on the principle of territoriality and the right to effective justice are analyzed. Keywords: Transnational administrative-legal act, Jurisdiction

Beauty police: the construction and implementation of beauty standards in Romanian news TV

ABSTRACT The exploration of beauty standards and their societal significance has been a prominent subject of inquiry within academic discourse. While numerous philosophical, sociological, and anthropological analyses have delved into the concept and idealization of beauty, this article endeavors to examine the construction of beauty standards for “television appeal” within Romanian TV news channels and programs. Television, as one of the most influential mediums in society, serves as a pivotal platform for the dissemination of idealized images of beauty to millions of viewers on a daily basis. Our focus on TV news channels and programs is justified by their extensive viewership and ostensibly primary objective of informing the public, which may lead one to anticipate that beauty standards and practices would be subsidiary to their core mission. Through in-depth interviews conducted with journalists, beauty practitioners, and a union leader, this research seeks to elucidate pertinent inquiries concerning the genesis, implementation, and potential enforcement of beauty standards upon journalists within this domain.

Assessing groundwater quality dynamics in Madhya Pradesh: Chemical contaminants and their temporal patterns

Groundwater is essential for maintaining ecosystem health and overall well-being as a pivotal resource for plants and animals. The increasing public consciousness of the deterioration of groundwater quality has emphasized the significance of undertaking extended evaluations of groundwater water quality, particularly in regions undergoing substantial hydrological alterations. This study primarily aims to investigate the spatio-temporal variations in groundwater quality and evaluate its suitability for potable purposes in the region of Madhya Pradesh. The study combines the Mann-Kendall (MK) test and Sen's Slope (SS) to analyze the changes in groundwater quality of all 51 districts of Madhya Pradesh, India, utilizing 12 water quality indices using MATLAB. Data was sourced from the Central Ground Water Board (CGWB) in India from the year 2001–2021. The data was then tested for homogeneity at all 1154 sampling stations using the software XLSTAT. Piper plot clustering characterized the state's groundwater as bicarbonate-calcium-magnesium (HCO3−-Ca2+-Mg2+) type. The study found that the groundwater in the area is heavily impacted by high levels of nitrate and hardness, which is caused by an increase in multivalent cations. The water was classified as ranging from hard to extremely hard, and approximately 25.49% of the state's groundwater has nitrate levels that exceed the acceptable limits. The MK test showed a significant increasing correlation in trends for parameters such as nitrate, sulfate, fluoride, chloride, bicarbonate, total hardness, and electrical conductivity. It also showed a significant decreasing correlation for calcium, magnesium, potassium, and sodium. These results were observed at a confidence level of 95%. The analysis of trends has shown that human-related factors have a considerable effect on the characteristics of groundwater quality. It is therefore recommended that such human-related factors be taken into consideration when developing policies for managing groundwater resources. Consequently, these policies should emphasize the strict enforcement of rules and standards that limit the overuse of fertilizers, ensure the appropriate disposal of municipal solid and liquid wastes, and regulate industrial pollutants.

Green Procurement Adoption and Environmental Sustainability: A Study of Public Sector Organizations in South Africa

Purpose: The aim of the study was to investigate the green procurement adoption and environmental sustainability: a study of public sector organizations in South Africa. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study on green procurement adoption in South Africa's public sector indicates a growing awareness and implementation of environmentally sustainable practices. While progress is evident, challenges such as resource constraints persist. Nevertheless, embracing green procurement holds promise for substantial environmental benefits and cost savings. Efforts should focus on further promoting and supporting the adoption of these practices to enhance sustainability in the public sector. Unique Contribution to Theory, Practice and Policy: Institutional theory, diffusion of innovations theory & resource dependence theory may be used to anchor future studies on the green procurement adoption and environmental sustainability: a study of public sector organizations in South Africa. Public sector organizations should invest in capacity-building initiatives to enhance the knowledge and skills of procurement professionals in green procurement practices. Advocate for the development and enforcement of mandatory green procurement regulations and standards by government authorities.

Cloud Security Using Fine-Grained Efficient Information Flow Tracking

This study provides a comprehensive review and comparative analysis of existing Information Flow Tracking (IFT) tools which underscores the imperative for mitigating data leakage in complex cloud systems. Traditional methods impose significant overhead on Cloud Service Providers (CSPs) and management activities, prompting the exploration of alternatives such as IFT. By augmenting consumer data subsets with security tags and deploying a network of monitors, IFT facilitates the detection and prevention of data leaks among cloud tenants. The research here has focused on preventing misuse, such as the exfiltration and/or extrusion of sensitive data in the cloud as well as the role of anonymization. The CloudMonitor framework was envisioned and developed to study and design mechanisms for transparent and efficient IFT (eIFT). The framework enables the experimentation, analysis, and validation of innovative methods for providing greater control to cloud service consumers (CSCs) over their data. Moreover, eIFT enables enhanced visibility to assess data conveyances by third-party services toward avoiding security risks (e.g., data exfiltration). Our implementation and validation of the framework uses both a centralized and dynamic IFT approach to achieve these goals. We measured the balance between dynamism and granularity of the data being tracked versus efficiency. To establish a security and performance baseline for better defense in depth, this work focuses primarily on unique Dynamic IFT tracking capabilities using e.g., Infrastructure as a Service (IaaS). Consumers and service providers can negotiate specific security enforcement standards using our framework. Thus, this study orchestrates and assesses, using a series of real-world experiments, how distinct monitoring capabilities combine to provide a comparatively higher level of security. Input/output performance was evaluated for execution time and resource utilization using several experiments. The results show that the performance is unaffected by the magnitude of the input/output data that is tracked. In other words, as the volume of data increases, we notice that the execution time grows linearly. However, this increase occurs at a rate that is notably slower than what would be anticipated in a strictly proportional relationship. The system achieves an average CPU and memory consumption overhead profile of 8% and 37% while completing less than one second for all of the validation test runs. The results establish a performance efficiency baseline for a better measure and understanding of the cost of preserving confidentiality, integrity, and availability (CIA) for cloud Consumers and Providers (C&P). Consumers can scrutinize the benefits (i.e., security) and tradeoffs (memory usage, bandwidth, CPU usage, and throughput) and the cost of ensuring CIA can be established, monitored, and controlled. This work provides the primary use-cases, formula for enforcing the rules of data isolation, data tracking policy framework, and the basis for managing confidential data flow and data leak prevention using the CloudMonitor framework.

The Sustainability of Palm Oil

The most significant environmental issue associated with palm oil that is accused by the European Union is deforestation, particularly in Indonesia and Malaysia. The tension arose after the EU established Renewable Energy Directive II. EU considered palm oil-producing countries have ignored environmental issues by expanding palm oil plantations which has resulted in deforestation. This made palm oil plantations included in the high-risk Indirect Land Use Change (ILUC) category. Therefore, this article presents a comparison of the sustainability between palm oil and other vegetable oils such as sunflower oil, rapeseed oil, etc. The findings of this article contextualize the comparative advantage of palm oil over other similar resources. The reasons why palm oil is more sustainable are it needs less land to produce the same amount of oil, its sustainability certification at the international level such as RSPO which is also connected to SDGs, and at the domestic level such as ISPO and MSPO. One strategy proposed in this article is instead of boycotting palm oil, the government and stakeholders should prioritize the implementation of sustainable practices, enhance the monitoring and enforcement of RSPO scheme standards, and tackle social concerns and deforestation that are always linked to palm oil.

Food Safety Regulations and Consumer Confidence

Purpose: The general purpose of this study was investigate the food safety regulations and consumer confidence.
 Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library.
 Findings: The findings reveal that there exists a contextual and methodological gap relating to food safety regulations. Preliminary empirical review revealed that food safety regulations are crucial for shaping consumer confidence in the safety and quality of food products, with stricter regulations associated with higher trust levels. Measures like HACCP and labeling requirements promote transparency and accountability. However, regulatory effectiveness depends on factors like enforcement consistency and communication. Inconsistencies can erode trust, necessitating efforts to strengthen enforcement and improve communication. Contextual factors like socio-economic status influence consumer perceptions, especially in developing countries with systemic challenges. Addressing these requires targeted interventions to enhance regulatory systems and promote consumer education. Overall, ongoing research and collaboration are vital for strengthening food safety systems, regulatory compliance, and consumer trust, essential for protecting public health and well-being.
 Unique Contribution to Theory, Practice and Policy: Social Exchange theory, Trust theory and the Diffusion of Innovation theory may be used to anchor future studies on food safety regulations. The study provided several recommendations. It emphasized the importance of enhancing transparency and accountability within the food industry by improving communication and enforcement of regulatory standards. Additionally, the study highlighted the need for ongoing education and training initiatives to build awareness of food safety regulations. Collaboration among stakeholders, adoption of innovative technologies, and continuous evaluation of regulations were also recommended to strengthen food safety efforts and enhance consumer confidence in the safety of food products.

Organizational Expectations Regarding Documentation Practices in Athletic Training.

Although guidance is available, no nationally recognized standard exists for medical documentation in athletic training, leaving individual organizations responsible for setting expectations and enforcing policies. Previous research has examined clinician documentation behaviors; however, the supervisor's role in creating policy and procedures, communicating expectations, and ensuring accountability has not been investigated. To investigate supervisor practices regarding support, hindrance, and enforcement of medical documentation standards at an individual organization level. Mixed-methods study. Online surveys and follow-up interviews. We criterion sampled supervising athletic trainers (n = 1107) in National Collegiate Athletic Association member schools. The survey collected responses from 64 participants (age = 43 ± 11 years; years of experience as a supervisor = 12 ± 10; access rate = 9.6%; completion rate = 66.7%), and 12 (age = 35 ± 6 years; years of experience as a supervisor = 8 ± 5) participated in a follow-up interview. We used measures of central tendency to summarize survey data and the consensual qualitative research approach with a 3-person data analysis team and multiphase process to create a consensus codebook. We established trustworthiness using multiple-analyst triangulation, member checking, and internal and external auditing. Fewer than half of supervisors reported having formal written organization-level documentation policies (n = 45/93, 48%) and procedures (n = 32/93, 34%) and an expected timeline for completing documentation (n = 24/84, 29%). Participants described a framework relative to orienting new and existing employees, communicating policies and procedures, strategies for holding employees accountable, and identifying purpose. Limitations included lack of time, prioritization of other roles and responsibilities, and assumptions of prior training and record quality. Despite a lack of clear policies, procedures, expectations, prioritization, and accountability strategies, supervisors still felt confident in their employees' abilities to create complete and accurate records. This highlights a gap between supervisor and employee perceptions, as practicing athletic trainers have reported uncertainty regarding documentation practices in previous studies. Although supervisors perceive high confidence in their employees, clear organization standards, employer prioritization, and mechanisms for accountability surrounding documentation will result in improved patient care delivery, system outcomes, and legal compliance.

Microbial Contamination and Meat Handling Practices in Hawassa City Butcher Shops, Ethiopia.

Unsafe meat handling in butcher shops exacerbates microbial contamination, contributing to widespread food-related infections, particularly in developing countries like Ethiopia. In Ethiopia, microbial contamination in the meat supply chain is pervasive due to limited knowledge, inadequate hygiene practices, insufficient training, poor enforcement of food safety standards, and the absence of advanced diagnostic tools and regular microbial testing. This study aimed to assess the microbial load of meat, its contact surfaces, and meat handling practices of butcher shop workers in Hawassa city, Ethiopia. A cross-sectional study was conducted from March to April 2023 among butcher shop workers in Hawassa city, Ethiopia. One hundred forty-four (144) swab samples were collected, and the microbial load was evaluated by serial dilution method and counted using standard procedures. A total of 52 workers were interviewed to assess meat handling practices. Descriptive statistics were used to analyze survey and laboratory data. The findings of this study revealed that the levels of Total Plate Count, Enterobacteriaceae, and staphylococci from meat samples collected from the butchers were 6.14, 5.58, and 5.23, respectively. The levels of Total Plate Count, Enterobacteriaceae, and staphylococci in the swab samples collected from knives, chopping boards, and weighing boards were 5.66, 5.27, and 5.28; 5.61, 5.33, and 5.03; and 5.29, 4.97, and 4.91, respectively. In the butcher shops, 83% of the meat was exposed to flies without protection, and 64% of meat handling equipment was not disinfected. The Total Plate Count, Enterobacteriaceae and staphylococci levels in meat samples and swab samples collected from knives, chopping boards, and weighing boards were above acceptable levels. These findings suggest the presence of potential pathogenic microorganisms, likely due to poor personal hygiene of the workers, inadequate cleaning and sterilization in the butcher shops, and cross-contamination from sources, including paper money handled, and skin contact.

Effectiveness of International Financial Reporting Standard Enforcement in Nigeria

Background to the Study The general belief in accounting literature is that the adoption and application of IFRS in developing countries will enhance the quality of financial statement information including its reliability and comparability (Ballas, Skoutela and Tzovas, 2010). However, it is also argued that no matter how high the quality of the accounting standards adopted, comparable and high-quality accounting information will not be achieved without strict enforcement of these standards (White house, 2012). IFRS is “a set of accounting rules, principles and procedures that aim to create a common financial reporting platform with the objective of bringing transparency, accountability, efficiency to financial markets, harmonization of accounting practices and enforcement. Even though some countries claimed they have officially adopted IFRS and mandated companies to prepare financial statements accordingly, some companies may selectively implement IFRS recognition and disclosure requirements. Even with increasing IFRS adoption around the world, notable differences in financial reporting systems will remain due to regulatory, political, and institutional differences across countries, leading to variation in IFRS compliance between different jurisdictions (Soder storm and Sun, 2007). Such variation hinders the main goal of developing a global set of accounting standards which is comparability of accounting information across countries. Chen and Zhang (2010) provided empirical corroboration from the Chinese market that mere adoption of IFRS does not necessarily lead to the perceived high-quality and comparable financial accounting information because of enforcement challenges and lack of full compliance.

ChatGPT and Cybersecurity: Risk Knocking the Door

Numerous advancements in natural language processing (NLP) have been made possible by the development of artificial intelligence (AI). In particular, the recent large growth in this field has been attributed to the development of sophisticated conversational AI systems such as ChatGPT. Since ChatGPT was released in November 2022, its outstanding features and capabilities have amazed millions of users. However, there is an increasing concern about its capacity to further the objectives of bad actors. In particular, ChatGPT provides new opportunities for hackers to compromise cybersecurity. This article provides a thorough investigation and discussion of how ChatGPT can significantly support hackers in committing various attacks. This investigation covers the recent state-of- the-art in research work that conducted on this context. In addition, some responses of the ChatGPT regarding its positive and negative impacts on cybersecurity were evaluated and discussed. The article concluded that ChatGPT has significantly supported hacking behaviors and can be exploited to spread malicious activities. Therefore, continuous development and enforcement of appropriate standards to prevent negative effects are required. To achieve this, policymakers and developers should work together, considering public user concerns and the misuse of this promising tool. Finally, this article provides thoughtful discussions and recommendations that can contribute to improving IA-based systems.

Challenges Facing Enforcement of University Quality Assurance Standards in Fostering Compliance in Tanzania

Compliance with quality assurance standards worldwide requires universities to be strongly enforced by external and internal quality assurance bodies. Tanzania, as in the case of other countries, enforces quality assurance standards through national and institutional quality assurance bodies. Despite such efforts, non-compliance cases are still found at various university stakeholders’ levels. This study explored the challenges in enforcing quality assurance standards to foster universities’ compliance in Tanzania. The qualitative approach and multiple embedded case study design informed the study. Data was collected from the four public and private universities involving 46 participants who were purposively selected. In addition, data was gathered through focus group discussions, individual interviews and documentary reviews and then analyzed by content analysis. The study found that academics' resistance to quality monitoring of teaching, financial challenges, inadequate quality assurance awareness, quality assurance officers acting as police officers, underestimating the quality of tests, and lack of detailed national guidelines for some enforcement initiatives were the challenges encountered in enforcing quality assurance standards. Such challenges impede the successful enforcement of quality assurance standards. Therefore, they contribute to the universities' non-compliance cases. As such, this study recommends that national and institutional quality assurance bodies continue educating and guiding their stakeholders about the essence of quality assurance standards and how to implement each enforcement initiative to foster compliance. Also, universities must keep searching for multiple sources of funds to enhance their financial stability and sustain quality assurance standards.

Accessibility of pedestrian infrastructure along arterial roads to persons with disabilities in Kumasi

The rights of Persons with Disabilities (PWDs) to accessible built environments include the convenient and safe use of roads and pedestrian infrastructure. This is founded on the United Nations Convention on the Rights of Persons with Disabilities and other related international and local legislation. These notwithstanding, this paper sought to ascertain whether the accessibility needs of PWDs were amply factored into decisions on pedestrian infrastructure. The study adopted a descriptive research design. It involved the use of a checklist developed from the Accessible Side-walks and Street Crossing information guide and the Ghana Accessibility Standards for the Built Environment to assess pedestrian infrastructure along five arterial roads leading to Kumasi, the second most populous city in Ghana. Interviews were also used to ascertain the opinions of 122 PWDs on the inclusiveness of the pedestrian infrastructure. The study found that the pedestrian infrastructure was not as inclusive as required. Maintenance was not given due attention and most PWDs had challenges with the pedestrian infrastructure. The study concludes that irrespective of the prevalence of both international and local standards in Ghana, the accessibility needs of PWDs are not amply factored into decisions on pedestrian infrastructure. Accordingly, policy should dwell on holistic enforcement of the accessibility standards in design, construction and maintenance. These will support the quest to enhance accessible transport systems and consequently efforts towards achieving Sustainable Development Goal 11.