Compliance Strategies Research Articles

Advancing nuanced pollution control: Local improvements and spatial spillovers of policies on key enterprises

This paper examines the impact of air pollution control policies targeting key polluting enterprises, highlighting a strategic shift towards precision pollution control that concentrates on high-emission, high-risk businesses. The paper explores the efficacy of these policies and their potential spatial spillover effects, utilizing panel data from 259 Chinese cities from 2013 to 2021. Employing the difference-in-differences (DID) model and spatial Durbin model, the study analyzes both the direct local effects and the broader spatial consequences of these regulatory measures on air quality. The findings indicate a significant reduction in air pollutant concentrations in urban areas, attributing this improvement to factors such as industrial restructuring, increased investment in science and technology, and economic growth. Spatial econometric analysis further reveals a substantial positive correlation in air quality among Chinese cities. However, estimates of the spillover effect indicate that while such policies successfully reduce pollution locally, they could unintentionally degrade air quality in adjacent areas. The study highlights the need for nuanced policy strategies to mitigate unintended spatial spillovers and enhance overall effectiveness. It recommends tailored policies that integrate environmental and socioeconomic objectives, national and regional coordination for consistent enforcement, technology-driven compliance strategies, and incentives for sustainable enterprise practices.

CONSTRUCTION ANTICORRUPTION MEASURES: A LITERATURE REVIEW

Corruption poses a significant ethical challenge within the construction sector, which is often characterized as one of the most susceptible industries to corrupt practices. Corruption has a substantial negative impact on the quality and effectiveness of construction projects. In an effort to address this issue, the authors conducted a comprehensive literature review to identify effective strategies for reducing corruption in the construction industry. Employing the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) framework, the researchers meticulously assessed 19 relevant peer-reviewed articles. The review yielded a set of six key measures that can be employed to mitigate corruption within construction workplaces. These measures encompass regulatory, administrative, compliance, promotional, investigative, and disciplinary strategies. Accordingly, the study provides a thorough explanation of these identified measures, offering valuable insights for construction practitioners and policymakers alike in their battle against corruption. Consequently, this research makes a substantial contribution to the field of construction engineering and management.

Enhancing accounting operations through cloud computing: A review and implementation guide

The present study explores the transformative impact of technological advancements, specifically cloud computing, predictive analytics, artificial intelligence (AI), and the evolving regulatory landscape, on the accounting profession. Employing a rigorous methodology, including meticulous search strategies and robust inclusion/exclusion criteria, the study synthesizes a wide range of scholarly sources to provide valuable insights. The review begins by elucidating the methodological approach, ensuring the research is grounded in credible academic sources. It subsequently delves into the evolution of these technologies, examining their integration with accounting systems and highlighting key milestones. Notably, the advent of cloud computing is identified as a paradigm shift, fundamentally altering accounting practices. The study systematically evaluates the benefits and challenges posed by these technological integrations, emphasizing their influence on operational efficiency, security, and compliance. It also delves into the ethical considerations arising from the use of AI and predictive analytics, stimulating discussions on the evolving roles of accountants. This study offers practical implications for accounting professionals, underlining the importance of continuous learning, data security measures, and ethical awareness. It further provides valuable recommendations for future research in the field, including empirical investigations into real-world impacts, ethical dimensions of technology, compliance strategies, and innovative education approaches.

Sustainable supply chain planning with the flexible provisions of inter-period emission credits borrowing and banking under a multi-period carbon trading scheme

Although the carbon emission trading regulation proves its advantage of reducing abatement costs, the timing of operating activities makes overage or shortage of allocated emission allowances quickly happen in single-year compliance, thus increasing abatement costs. The provision of inter-period emission credits banking and borrowing in a multi-period compliance phase can give emitters flexibility in emission compliance, which practices world-widely. In this study, we investigate the impact of carbon trading with inter-temporal emission credits borrowing and banking on a production–inventory–distribution system’s supply chain network decision-making and its compliance strategies by proposing a novel two-stage stochastic programming. A scenario-based robust optimization approach is presented with a post-optimization stage to obtain robustness-profit-environment balanced decision-making considering uncertain demand and stochastic carbon-trading price. The results suggests emitters should adopt specific greener techniques to reduce related emissions with priority under carbon-trading policies. The results also show the provision of carbon credits borrowing and banking has a positive influence on enhancing the efficiency in supply chain economic and ecological performance. Besides, given the flexible provisions, the manager can reallocate emission credits according to its business’s operation, and transfer more emission credits to periods of higher carbon-trading price. This findings also suggest banking in early periods instead of carelessly borrowing from future, for uncertainty in future business might make it harder or impossible to comply with emission regulation at last. To regulators, it should prevent borrowing explicitly or allow it only to a limited extent.

CMC and QMS Regulatory Requirements and Challenges for mRNA-based Vaccines

Abstract: Biopharmaceuticals differ significantly from chemical drugs, and thus their CMC regulatory compliance is distinct from them. The development of biologicals, like mRNA vaccines, holds promise for preventing infectious diseases and generating an antigen-specific immune response. These vaccines are a better option than traditional vaccination methods because of their significant potency and swift and affordable manufacture. The compliance strategy is shaped by evaluating resource allocation and risk tolerance. This review examines the CMC regulatory requirements concerned with the manufacturing of biologics, particularly mRNA vaccines. The many challenges that could arise when producing biological products are also discussed in this paper, like the introduction of adventitious agents that can affect the safety of the product and the molecular designs of mRNA molecules, which may need to be optimized for higher protein expression and improved structural stability. By implementing the Quality by Design approach during the development, a better understanding of the controls and risk management should be utilized to minimize the risk and improve compliance

Economic and Legal Basis of Implementation of Compliance in Business Processes of Enterprises

Background: In today's economic world, an effective compliance doctrine is a mandatory component of the management portfolio of any reputable business structure. Currently, compliance strategy is being implemented in all countries of the globalised world, but in different ways: in some countries, actively and comprehensively, and in others, passively and fragmentedly. This study, using analytical and statistical methodological approaches, explains why compliance is implemented differently in businesses around the world. The authors evaluate the effectiveness of the leading types of compliance (anti-corruption, criminal law, environmental, financial, and labour) in the economies of OECD countries and other countries. The authors also substantiate that to strengthen the political will of governments, especially those of developing countries, to extend compliance into the national business environment, it is necessary to develop a national strategic document on the phased implementation of the compliance system in business processes of enterprises, as well as to develop an international document of general application (in the form of a UN Convention) to promote more active implementation of all types of compliance by governments around the world. Methods: The methodological apparatus of legal and economic sciences was used to study the compliance doctrine. The methodological apparatus of the study included mathematical calculation methods and graphical methods for assessing the degree of compliance implementation in countries of the world, probabilistic methods for providing recommendations for management actions and testing for clustering countries of the world. The study also uses special legal methods: formal legal methods for classifying the main features of the compliance phenomenon, comparative legal methods for comparing compliance regulation in different countries, and logical legal methods for improving legal regulation of compliance as a means of the economic well-being of enterprises. Results and Conclusions: The article reveals the content of business process compliance; assesses the effectiveness of this instrument in the economies of OECD member states, the EU and other countries in priority areas; develops proposals for regulation, including legislative regulation and implementation of compliance at the international, national and enterprise levels in the context of digitalisation and sustainable development.

Personalized Feedback Control, Social Contracts, and Compliance Strategies for Ensembles

Personalized Feedback Control, Social Contracts, and Compliance Strategies for Ensembles

Managerial Finance Tactics in the Era of Enhanced Regulation Following Financial Scandals

Purpose: This study examines the impact of enhanced regulation on managerial finance tactics following significant financial scandals. It aims to explore how financial managers navigate increased regulatory scrutiny and integrate ethical considerations into their strategic decision-making processes. Research Design and Methodology: Employing a qualitative systematic literature review, this research synthesizes insights from academic journals, books, and reputable sources. The study uses thematic analysis to identify key themes, patterns, and gaps related to managerial finance practices in a regulated environment. Findings and Discussion: The findings reveal that financial scandals have led to stricter regulatory frameworks, compelling financial managers to prioritize compliance and ethical conduct. Integrating advanced technologies like blockchain and AI has enhanced regulatory compliance processes, while a culture of integrity and transparency within financial institutions has become crucial for rebuilding stakeholder trust. These strategies are essential for mitigating regulatory risks and ensuring long-term organizational stability. Implications: The research underscores the necessity for financial institutions to adopt proactive compliance strategies and foster a culture of ethical conduct. Policymakers and practitioners are encouraged to leverage technological innovations to streamline compliance processes and maintain regulatory adherence. Future research should focus on the effectiveness of specific compliance strategies and the interplay between regulatory frameworks, technological advancements, and ethical considerations in managerial finance.

Convention on Biological Diversity (CBD) and the Nagoya Protocol: Implications and Compliance Strategies for the Global Coffee Community.

The Nagoya Protocol on Access and Benefit-sharing (ABS) of the Convention on Biological Diversity (CBD) is a fundamental international agreement that plays a crucial role in the protection and equitable utilization of plant genetic resources. While this agreement is essential for conservation and sustainable use, it presents specific challenges to coffee research and industry. One major issue is the requirement to obtain prior informed consent (PIC) from the source country or community, which can be a complex and time-consuming process, especially in regions with limited governance capacity. Additionally, the mandates of this agreement necessitate benefit-sharing with the source community, a requirement that poses implementation challenges, particularly for small businesses or individual researchers. Despite these challenges, the importance of the Nagoya Protocol in the coffee sector cannot be overstated. It contributes significantly to the conservation of coffee genetic resources and the sustainable utilization of these resources, ensuring fair distribution of benefits. To address the complexities presented by this international framework, coffee researchers and industry need to engage proactively with source countries and communities. This includes developing clear and equitable benefit-sharing and implementing strategies for compliance. This article explores the impact of the Nagoya Protocol on the coffee industry, particularly emphasizing the need for balancing scientific investigation with the ethical considerations of resource sharing. It also discusses practical strategies for navigating the complexities of this agreement, including research focused on authenticity control and the challenges in conducting large-scale coffee studies. The conclusion underscores the potential for international collaboration, particularly through platforms like the International Coffee Organization (ICO), to harmonize research activities with the ethical imperatives of the Nagoya Protocol.

Chemopreventive and Biological Strategies in the Management of Oral Potentially Malignant and Malignant Disorders.

Oral potentially malignant disorders (OPMD) and oral squamous cell carcinoma (OSCC) represent a significant global health burden due to their potential for malignant transformation and the challenges associated with their diagnosis and treatment. Chemoprevention, an innovative approach aimed at halting or reversing the neoplastic process before full malignancy, has emerged as a promising avenue for mitigating the impact of OPMD and OSCC. The pivotal role of chemopreventive strategies is underscored by the need for effective interventions that go beyond traditional therapies. In this regard, chemopreventive agents offer a unique opportunity to intercept disease progression by targeting the molecular pathways implicated in carcinogenesis. Natural compounds, such as curcumin, green tea polyphenols, and resveratrol, exhibit anti-inflammatory, antioxidant, and anti-cancer properties that could make them potential candidates for curtailing the transformation of OPMD to OSCC. Moreover, targeted therapies directed at specific molecular alterations hold promise in disrupting the signaling cascades driving OSCC growth. Immunomodulatory agents, like immune checkpoint inhibitors, are gaining attention for their potential to harness the body's immune response against early malignancies, thus impeding OSCC advancement. Additionally, nutritional interventions and topical formulations of chemopreventive agents offer localized strategies for preventing carcinogenesis in the oral cavity. The challenge lies in optimizing these strategies for efficacy, safety, and patient compliance. This review presents an up to date on the dynamic interplay between molecular insights, clinical interventions, and the broader goal of reducing the burden of oral malignancies. As research progresses, the synergy between early diagnosis, non-invasive biomarker identification, and chemopreventive therapy is poised to reshape the landscape of OPMD and OSCC management, offering a glimpse of a future where these diseases are no longer insurmountable challenges but rather preventable and manageable conditions.

Purpose definition as a crucial step for determining the legal basis under the GDPR: implications for scientific research.

The General Data Protection Regulation (GDPR) of the European Union, which became applicable in 2018, contains a new accountability principle. Under this principle, controllers (ie parties determining the purposes and the means of the processing of personal data) are responsible for ensuring and demonstrating the overall compliance with the GDPR. However, interpretive uncertainties of the GDPR mean that controllers must exercise considerable judgement in designing and implementing an appropriate compliance strategy, making GDPR compliance both complex and resource-intensive. In this article, we provide conceptual clarity around GDPR compliance with respect to one core aspect of the law: the determination and relevance of the purpose of personal data processing. We derive from the GDPR's text concrete requirements for purpose specification, which we subsequently apply to the area of secondary use of personal data for scientific research. We offer guidance for correctly specifying purposes of data processing under different research scenarios. To illustrate the practical necessity of purpose specification for GDPR compliance, we then show how our proposed approach can enable controllers to meet their compliance obligations, using the example of the overarching GDPR principle of lawfulness to highlight the relevance of purpose specification for the identification of a suitable legal basis.

Legal Risks and Compliance Strategies in Cross-Border Securities Investment

Legal Risks and Compliance Strategies in Cross-Border Securities Investment

Understanding Compliance with Environmental Regulations in the Manufacturing Sector

Environmental regulations play a critical role in promoting sustainable practices within the manufacturing sector. However, the complexities of complying with these regulations can significantly impact the operational and strategic functions of manufacturing firms. This study aims to explore how manufacturing companies perceive and implement environmental regulations, identifying the strategies they employ, the challenges they face, and the outcomes they achieve through compliance. This qualitative study employed semi-structured interviews with 31 participants from the manufacturing sector, including plant managers, compliance officers, and environmental health and safety personnel. Theoretical saturation was achieved to ensure comprehensive data collection. Data analysis was conducted using NVivo software to facilitate thematic analysis and identify patterns within the interviews. Four main themes were identified: Regulatory Awareness, Compliance Strategies, Challenges in Compliance, and Outcomes of Compliance. Key categories under these themes included Understanding Regulations, Technology Utilization, Financial Constraints, and Environmental Impact. Participants reported a continuous need for updated knowledge and training in regulations, reliance on advanced technologies for compliance, financial and operational challenges in implementing regulations, and significant environmental and business benefits from successful compliance. The study concludes that while environmental regulations pose various challenges to manufacturing firms, effective compliance strategies, particularly those integrating technology and stakeholder engagement, can lead to substantial environmental and economic benefits. The findings emphasize the importance of continuous adaptation and proactive management in achieving compliance and leveraging it for business and environmental sustainability.

Home Care Nurses' Knowledge and Attitudes Regarding Telehealth to Promote Medication Compliance among Older Adults.

Medication noncompliance among older adults is a persistent problem resulting in morbidity, hospital readmissions, and decreased quality of life. Home care nurses are in a key position to assist older adults to employ medication compliance strategies that are tailor-made to fit their individual needs and abilities. The purpose of this study was to understand the knowledge and attitudes of home care nurses regarding telehealth practices to promote medication compliance of older adult patients and their perceived readiness to do so. We employed a qualitative research approach using semi-structured interviews. Individual interviews were conducted via Teams platform for a maximum of 60 minutes. Participants were home care nurses who use telehealth technology to advance medication compliance strategies. Ten interviews were conducted. Several themes emerged from the data which suggested home care nurses accept telehealth technology, are supportive of its continued use, and are willing to be educated on future advances in this technology to assist older adults with medication compliance strategies. Universities and home care agencies must provide opportunities to prepare nurses to utilize telehealth technologies to promote medication compliance among older adult home care patients.

EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT

This research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency.

An Active-Passive Compliance Strategy for Robotic Plugging and Unplugging of Rocket Electrical Connectors

An Active-Passive Compliance Strategy for Robotic Plugging and Unplugging of Rocket Electrical Connectors

PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN

Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.

Institutional pressures for sustainability: a triple bottom line approach

PurposeThis paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.Design/methodology/approachThe hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.FindingsThe results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.Originality/valueResearch into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

Strategic partnerships for ensuring environmental compliance in business

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

Cross-national challenges and strategies for PFAS regulatory compliance in water infrastructure

Cross-national challenges and strategies for PFAS regulatory compliance in water infrastructure