Dissertations / Theses on the topic 'Compliance-risks'

With the rise of digitalization, myriad new technologies are currently revolutionizing most, if not all, markets. One such technology that is receiving particular attention from businesses, private market participants, the financial sector, and governments alike is the blockchain. Despite its increasing popularity, most jurisdictions currently fail to adequately regulate it, meaning that businesses cannot exploit the full potential of blockchain technology and its various applications. This article explains how blockchains function and delineates their associated compliance risks. Here, particular attention will be paid to both decentralized cryptocurrencies and stablecoins. How decentralized cryptocurrencies could potentially be abused for money laundering, terrorism financing, and corruption purposes will be illustrated, and different legislation and international approaches to dealing with blockchain technology and cryptocurrencies will be highlighted. Lastly, the impact of blockchain technology and its implications for actors in the digitalized economy will be discussed.

Ineffective compliance programs expose banking and trust companies to increased risk of money laundering (ML) and terrorist financing (TF). Using risk management theory, the purpose of this multiple case study was to explore compliance strategies that Bahamian bank and trust company managers use to reduce ML/TF risks. Study participants comprised 7 senior risk and compliance managers experienced in risk strategy development and implementation. Semistructured interview data were triangulated with data collected from internal policy and procedural documents, publicly available papers of the Financial Action Task Force on Money Laundering (FATF), the Basel Committee on Banking Supervision (BCBS), and the Central Bank of The Bahamas. Thematic coding resulted in 3 emergent themes including developing compliance strategies, overcoming operational challenges, and strategy success and measurement. Findings showed that effective compliance strategies resulted from risk and compliance managers' assessments of ML/TF risks posed by potential and existing clients. The implications for social change include the potential to prevent reputation damage attributed to ML/TF risks, reduce the failure rate of Bahamian bank and trust companies, and thus positively impact employment and tax revenue used for social programs in The Bahamas.

In addition to a global endurance test for the health system, the Corona pandemic triggered a tremendous social and economic crisis. Health professionals as well as politicians and business managers have to make decisions with considerable consequences under great time pressure. In this context, numerous international organizations - including Transparency International, GRECO and IACA - point out that the Corona crisis can be a breeding ground not only for conflicts of interest, but also for corruption. Even though quick decisions have to be made at present, it is clear that the strict prohibitions on corruption must be fully observed also in times of the Corona crisis. In order to avoid violations from the outset, existing compliance systems should continuously be updated and adapted to the current situation. This article begins with a description of possible forms of corruption in the health care sector that are particularly relevant in the current times of crisis. Finally, the article offers ideas for updates on the company's internal healthcare compliance system with regard to anti-corruption.

This research assessed whether trade effluent charges could promote compliance and address water security risks in manufacturing industries in Nairobi. This is due to the burden of effluent management that Nairobi City Water and Sewerage Company (NCWSC), the largest water supply and sewerage Company in Nairobi, has been having in the management of effluent water despite the existence of comprehensive effluent discharge regulations. The research therefore assessed the water security risks faced by manufacturing companies and assessed the compliance rates of manufacturing companies with effluent waste water discharge regulations, to find out whether there is any effects on water security brought about by the trade effluent charges and to determine the effects of these charges on operational performance of Nairobi City Water and Sewerage Company. A descriptive survey was used to carry out this research targeting a sample of twenty (20) manufacturing companies in Nairobi County spread across different sectors such as textile, agro-processing, oils and refinery and food and beverage. The research results reveal that most industries in Nairobi County consume between 10,001 to 50,000 m3 of water monthly and that most them are compliant with NEMA effluent discharge regulations. The research further showed that compliance with the set regulations have been on a steady increase from the year 2015 to 2017. On water security risks, the research established that manufacturing industries have been discharging a varying amount of effluent into the sewers of Nairobi city and most of them invest in various water efficiency measures to reduce water usage and comply with effluent discharge regulations. The research further established that NEMA effluent discharge regulations have had no effect on their operational performance of most industries in Nairobi County as the cost of effluent discharge is part of their budget. Additionally NEMA effluent discharge regulations had no effect on the water security risks of the manufacturing industries, in most manufacturing industries since most of them invested in drilling boreholes and rain water harvesting before the regulations were enacted to supplement water supply while for the remaining few, the said regulations had increased their water security by encouraging them to recycle water, invest in rain water harvesting and also utilize less borehole water. In conclusion, the introduction of the trade waste effluent regulations has had minimal effect in promoting treatment and recycling of waste water, reduction of costs in operation of municipal treatment plants and their maintenance and mitigation of water security risks. To promote compliance of regulations and investment in waste water treatment and reuse to address water security risks from demand side management, policy makers need to design incentives to compel large water users to invest in demand side management measures. These measures could include waste water treatment and reuse, water reduction interventions, measuring and monitoring water use. On the other hand corporate management need to incorporate water-use efficiency measures, sustainability and environmental protection within their strategies.

Відповідність нормам – одне з найважливіших питань сучасного бізнесу, який характеризується схожою діяльністю, продукцією або послугами і пов'язаними з ними аспектами навколишнього середовища. Відсутність адекватних інструментів управління та організаційної культури може призвести до втрат через невідповідність вимогам. Основною метою забезпечення відповідності є гарантія того, що компанії виконують свої зобов'язання і ефективно управляють ризиками для своєї репутації.

The safe extraction of shale gas resources has become a controversial issue in the energy sector and within energy law and policy circle. These issues have transcended to other areas of the society such as the environment, public health, and geopolitics. In fact, in environmental issue and regulation, it has become a norm in the minds of many that finding a model individual to do the right thing is a onerous task. One solution to this problem currently would be to realise the benefits energy resource extraction presents by devising the right regulatory strategies to improve the compliance level of those operating such risky activity to do the right thing. However, the strategic solutions to achieve the benefits are not that complex when compared with the strategic measures for achieving compliance to set regulatory standards for mitigating risks from energy extraction activity. This thesis argue for a complementary regulatory instrument mix (self-regulation and command & control regulatory strategies) to improve effective compliance for mitigating risks associated with energy extractive and consumption activities. One fundamental problem for this disparity is that the available regulatory strategies and approaches are fraught with diverse limitations that makes it unable to accommodate the dynamic of energy resource extraction. Also, industry and regulators of such activity's dependence on regulatory approaches has been centred on command and control regulation that inhibits the incentive for the operator to go beyond the set standards. Hence, the urgency to devise an effective framework to balance costs that comes with the quest to relaise the benefits from resource extraction activities and the need for the preservation of the environment and health. Though achieving full compliance is far-fetched but optimal compliance is achievable within the context of collective participation amongst all industry players. One pragmatic means of achieving these conflicting interests within the global energy sector is through alternatives or a combination of regulatory instrument mixes (self-regulation and command and control regulation). This thesis intends that these alternatives should serve as complements to the command and control regulation and not to replace them. Such alternatives to regulation which this thesis argue and formulate that can help mitigate especially water contamination risk which has an increased frequency of occurrence is what it calls: 'the risk/segment based strict liability rule.' In addition, 'self-regulation' as a complement to command and control environmental regulation. While self-regulation helps to address the problem of information asymmetry that regulation grapple with, the risk based strict liability rule helps to address risks that have a highly probable or increased frequency level of occurrence. By risk based strict liability rule being proposed in this thesis, it means a risk from an activity can be subject to a strict liability cause of action without necessarily subjecting the entire activity to stricter environmental laws. This is based on the legal rationale that where particular risks' has an increased frequency level of occurrence or the impacts could lead to transgenerational harm, it should be classified as abnormal. Therefore, should be subject to strict liability cause of action. Thus, the philosophy behind this thesis is to see how regulation can deal with particular risks under strict liability when they have an increased frequency to occur and not necessarily the entire activity. Thus, the significance of this thesis is that it resonates the ability of self-regulation and liability systems to direct the costs of the harms to those who create them. More so, these innovative policy options embedded in the properties of self-regulation and liability system will force operators to incur additional costs needed to forestall or control their actions that might result in externalities beyond the socially optimal level. Thus, environmental governance through self-regulatory and risk/segment liability rule systems as alternatives to command and control regulation will erode that complacency on the part of the creators of such possible negative impacts to act sustain-ably. These alternatives to command and control regulation are cogent in mitigating risks associated with shale gas as an energy source on two grounds. Based on the above problems, this thesis shall examine the critical question of whether stricter environmental liability and regulatory approaches is required to achieve a sustainable shale gas extraction. Also, what other features should be included in these environmental protectionist tools to achieve effectiveness in managing water contamination and dispersed risks associated with fracking activity. This thesis, argue for a stricter liability and regulatory approach as a complement to the limitations of command and control regulation with some added features to address dispersed harms associated with energy extraction activity especially the risk of water contamination.

Nesta pesquisa foram analisados os riscos tributários relacionados à conformidade tributária paulista concernente ao ICMS. Para obter dados em profundidade com vistas a alcançar o objetivo da pesquisa, utilizou-se de um estudo de caso de uma indústria que implantou um gerenciamento de riscos tributários, até então inexistente. Através de entrevistas e observações realizadas no ambiente da empresa, foi possível delinear os processos e procedimentos pertinentes ao ICMS paulista, e socorrendo-se à metodologia sugerida pelo Committee of Sponsoring Organization of the Treadway Commission (COSO) para o gerenciamento de riscos, identificou-se os seus componentes. O gerenciamento de riscos tributários foi analisado, buscou-se identificar e avaliar os riscos e os fatores que os desencadeiam, descrever as atividades de controle e as respostas aos riscos implantadas que causam impacto nos custos de conformidade tributária. Avaliou-se as metodologias de natureza quantitativa e qualitativa de mensuração de riscos, e foram encontrados pontos fracos e fortes em ambas as metodologias. Observou-se que a percepção da empresa sobre os riscos tributários não possui completa aderência com a avaliação quantitativa. Os recursos humanos foram identificados como o fator de risco mais relevante dentro do ambiente da empresa investigada. Verificou-se também que ao estabelecer as atividades de controle e resposta aos riscos tributários, incorre-se em uma elevação nos custos de conformidade tributária, mas este impacto é mitigado pela redução à exposição dos riscos tributários.
In this research were analyzed the tax risks for São Paulo tax compliance related to the ICMS. To get data in depth in order to achieve the objective of the present research, it was used a case study of an industry that has implemented a management of tax risks, which didnt exist until then. Through interviews and observations implemented in the environment of the company, it was possible to outline the processes and procedures related to ICMS of São Paulo, and being helped by the methodology suggested by the Committee of Sponsoring Organization of the Treadway Commission (COSO) for the management of risks, its components were identified. The management of tax risks was analyzed, it was tried to identify and to assess the risks and factors that trigger them, describe the implemented activities of control and the responses to the tax risks that impact on the tax compliance costs. The quantitative and qualitative methodologies of risk measurement were evaluated, and were found strengths and weaknesses in both methodologies. It was observed that the perception of the company on the tax risks has no complete adherence with the quantitative evaluation. The human resources were identified as being the most relevant risk factor within the environment of the investigated company. It was also found that while establishing the control activities and response to the tax risks, it incurs an increase in the tax compliance costs, but this impact is mitigated by the reduction to the exposure of tax risks.

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The main objective is to provide small and medium-sized Brazilian enterprises (SMEs) a package of feasible tools that are also mitigating business risks and to collaborate with the development and prosperity of this business niche. The study presents the tools that have the best insight in the degree of importance and that would be easier deployment. We cannot forget that these companies suffer numerous resource constraints, in many different ways. Therefore, it is made an analysis of the current scenario of the acts regulating anti-corruption and compliance practices in key countries, and in Brazil by Law No. 12,846. Then takes place the development and implementation of a research questionnaire aiming to capture the necessary information for mapping and definition of the applicable proposal. With the possession of 161 valid responses for quantitative analysis, it uses the IBM tool, SPSS, for the factor analysis and data average test. At the end, we present a package of tools, distributed by level of importance and ease of deployment in enterprises. Such tools have a satisfactory level of an ease deployment, which can be used in a practical and applied way, in the professional environment of small and medium enterprises. Related to the degree of importance the study concludes and presents the most important tools are the creation of a compliance committee, the inclusion of compliance clauses with the representatives and business partners and external audit. From the perspective of ease of deployment, the study concludes and presents that would be the preparation of a developer conduct Manual and the definition of a Code of Ethics.
O principal objetivo deste trabalho é proporcionar às pequenas e médias empresas brasileiras (PME) um pacote de medidas factíveis de implantação, que sejam também mitigadoras de riscos empresariais e que colaborem com o desenvolvimento e prosperidade deste nicho empresarial. O estudo apresenta as ferramentas que tiveram a melhor percepção no grau de importância e as que seriam de mais fácil implantação. Não podemos esquecer que estas empresas sofrem inúmeras restrições de recursos, das mais variadas formas. Assim sendo, é feita uma análise sobre o cenário atual dos atos que regulamentam as práticas anticorrupção e de compliance nos principais países, e no Brasil através da lei nº 12.846. Realiza-se então a elaboração e aplicação de um questionário de pesquisa visando capturar as informações necessárias para o mapeamento e definição da proposta aplicável. De posse das 161 respostas válidas para a análise quantitativa, utiliza-se a ferramenta da IBM, o SPSS, para a análise fatorial e teste de média dos dados. Ao final, apresenta-se um pacote de ferramentas, distribuídas por grau de importância e facilidade de implantação nas empresas. Relacionado ao grau de importância o estudo conclui e apresenta que as ferramentas mais importantes são a criação de um comitê de compliance, a inclusão de cláusulas de compliance junto aos representantes e parceiros comerciais e a auditoria externa. Sob a ótica de facilidade de implantação, o estudo conclui e apresenta que seriam a elaboração de um Manual de conduta do colaborador e a definição de um Código de Ética.

Cette thèse tente d’apporter, en la sociologisant, des éléments de réponse à une question émanant du monde médical : pourquoi des individus atteints d’hypercholestérolémie et donc surexposés à des risques cardio-vasculaires ne mettent-ils pas en application les conseils diététiques formulés par leur médecin ? Trois phases d’enquête ont été menées : 1) des entretiens d’experts, dans le but d’identifier les controverses qui ont transformé l’hypercholestérolémie en un problème de santé publique majeur ; 2) des entretiens individuels et collectifs auprès de « mangeurs à risques », afin de saisir les principaux freins au suivi des règles hygiéno-diététiques prescrites et les formes de régulation sociale de la pathologie ; et 3) une enquête quantitative, avec passation de questionnaires auprès de 800 individus, ayant pour but la description socio-démographique de la population d’étude et la validation des résultats qualitatifs. Si les rapports à l’alimentation et à la santé apparaissent comme étant en partie surdéterminés par des variables sociales et culturelles, les résultats invitent surtout à resituer les individus dans leurs contextes interactionnels et familiaux. Les décisions alimentaires et les manières de faire face à cette pathologie chronique ne sont pas construites dans une perspective individuelle. Au final, l’articulation entre la sociologie de l’alimentation et les champs de la santé, du risque, de la famille et du genre a permis de renouveler la problématique de l’observance et d’ouvrir un vaste territoire de recherches sur les effets du « manger ensemble » et du « vivre ensemble ». En cela, la thèse entend contribuer à une sociologie de la décision alimentaire
This thesis attends answering a question originated from the medical world, by framing it through a sociological perspective: why do some hypercholesterolaemic individuals not comply with their doctor’s dietetic advice although being overexposed to cardiovascular risks? Three surveys were conducted: 1) some experts’ interviews, so as to identify the controversies that have led hypercholesterolaemia to be considered as a major public health problem; some in-depth interviews and a focus group with “at risk eaters”, in order to grasp the main obstacles to the dietary compliance and the forms of social regulation for the pathology; and 3) a quantitative survey, carried out by questionnaires among 800 people and developed with the aim of collecting sociodemographic data on the population, and validating the qualitative results. Notwithstanding that the relations with food and health are partly over-determined by social and cultural variables, results underlined the need to situate individuals in their interactional and family environment. Neither eating choices nor the ways to cope with this chronic pathology are constructed within an individual perspective. Connecting the sociology of food with other works from the health, risk, family and gender domains eventually enabled revitalizing the compliance issue and initiating a vast field of researches on the effects of “eating together” and “living together”. This thesis therefore intends contributing to a sociology of eating choices

Compliance refers to the part of the management / control system in the organization that is associated with the risks of non-compliance, non-compliance with the requirements of legislation, regulatory documents, rules and standards of supervisory bodies, industry associations and self-regulatory organizations, codes of conduct, etc. Such risks of nonconformity can ultimately be manifested in the form of applying legal sanctions or regulatory sanctions, financial or reputation losses as a result of non-compliance with laws, generally accepted rules and standards.

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", Харків, 2020. Дисертаційна робота присвячена розробленню та науковому обґрунтуванню концептуальних положень, теоретико-методологічних засад, методичних підходів та практичних рекомендацій щодо розробки організаційно-економічного механізму забезпечення комплаєнс-безпеки промислового підприємства. Проаналізовано сучасний стан та перспективи змін комплаєнс-порушень в економіці України та на цій основі запропоновано ввести в науковий обіг термін комплаєнс-безпека. Розроблено методичні рекомендації по формуванню та практичній реалізації комплаєнс-програми промислового підприємства, обґрунтовано важливість та необхідність введення в організаційну структуру промислового підприємства самостійного комплаєнс-підрозділу, запропонована концептуальна схема чотирьох рівнів комплаєнс-захисту промислового підприємства. Розроблено методичні положення економічної оцінки діяльності комплаєнс-підрозділу на промисловому підприємстві. З використанням найбільш важливих для країни та підприємства індикаторів економічної безпеки розроблено методичні положення експрес-діагностики поточного стану комплаєнс-безпеки, запропоновано механізм оцінювання рівня комплаєнс-безпеки промислових підприємств на основі визначення інтегрального показника. Запропоновано методичний підхід до проведення моніторингу стану комплаєнс-безпеки підприємства, який передбачає використання тригонометричних функцій, що дозволяє аналізувати і оцінювати макро- та мікропоказники роботи підприємства. Удосконалено методи визначення рівня комплаєнс-ризику на основі методу попарних порівнянь факторів комплаєнс-ризику.
Thesis for a Doctor of Economics degree in the specialty 08.00.04 - Economics and Management of Enterprises (by types of economic activity). - National Technical University "Kharkiv Polytechnic Institute", Kharkov, 2020. The dissertation is devoted to the development and scientific substantiation of conceptual provisions, theoretical and methodological principles, methodological approaches and practical recommendations for the development of organizational and economic mechanism for compliance safety of an industrial enterprise. The current state and prospects of changes in compliance violations in the economy of Ukraine are analyzed and on this basis it is proposed to introduce in economic terminology the definition of "compliance security of the enterprise", which determines the degree of protection of industrial activities from external and internal violations of existing laws and regulations, standards, constituent and internal documents. Compliance security has been shown to be an integral part of the economic security of industrial enterprises. It was found that compliance violations, among which bribery and corruption occupy a leading place, remain the main types of economic crimes that negatively affect the activities of Ukrainian enterprises and organizations. Methodical recommendations on the formation and practical implementation of the compliance program of an industrial enterprise are developed, the importance and necessity of introduction of an independent compliance unit into the organizational structure of an industrial enterprise are substantiated. A conceptual scheme of four levels of compliance protection of an industrial enterprise is proposed, which includes operational internal control of business activity, integrated system of active compliance management, internal audit as an independent function and external independent auditors. The proposed scheme can be used by any enterprise, regardless of its type, organizational structure or complexity. Methodical provisions of economic evaluation of compliance unit activity at an industrial enterprise have been developed. The structuring of threats to compliance and security of industrial enterprises has been structured by adding a new classification feature - according to the possibility of management and sources of compliance threats taking into account the specifics of industrial enterprises - with further detailing of managed and unmanaged types of threats. Methodical provisions of rapid diagnostics of the value of the integrated indicator of compliance security, based on the most important components of economic security of the country (energy, financial, social and innovation-investment) and industrial enterprises (financial, political, legal, energy and interface), which form a compliance climate in the country as a whole and at the industrial enterprise. Methodical recommendations for assessing the level of compliance safety of industrial enterprises based on the definition of an integrated indicator have been developed. The procedure for calculating the level of compliance safety of industrial enterprises is formed, the list of indicators is determined in order to assess each type of compliance threats. To determine the probability of implementation of certain compliance threats to the economic security of industrial enterprises and their importance in the amount of the integrated indicator, scores of experts - scientists and highly qualified specialists of industrial enterprises were used, taking into account their competence. A methodical approach to monitoring the state of compliance and safety of an industrial enterprise is proposed, which involves the use of trigonometric functions, which allows to analyze and evaluate market, production, financial, environmental and other indicators of the enterprise, to carry out constant compliance monitoring of its activities both at the enterprise, and in the market of its production. It is proved that compliance risks play an extremely important role in the methodological essence of compliance. For industrial enterprises, it is proposed to define compliance risk as the risk of legal or regulatory sanctions, significant financial loss, loss of market share or reputation as a result of non-compliance with laws, regulations, rules, standards or external and internal codes of conduct relating to production. -entrepreneurial activity. Proposals for the development of methods for determining the level of compliance risk based on the method of pairwise comparisons of compliance risk factors, which allows to determine the relative priorities of each of the factors influencing the degree of compliance risks for a particular enterprise.

Дисертаційна робота присвячена розробленню та науковому обґрунтуванню концептуальних положень, теоретико-методологічних засад, методичних підходів та практичних рекомендацій щодо розробки організаційно-економічного механізму забезпечення комплаєнс-безпеки промислового підприємства. У дисертації розглянуто теоретико-методологічне підгрунття концепції «комплаєнс» та можливості її використання для підвищення рівня забезпечення економічної безпеки промислових підприємств. Розглянуто, систематизовано та удосконалено формулювання понять «економічна безпека», «комплаєнс», «комплаєнс-контроль», «комплаєнс-підрозділ» та «комплаєнс-ризики». Проаналізовано сучасний стан та перспективи змін комплаєнс-порушень в економіці України та на цій основі запропоновано ввести в науковий обіг термін «комплаєнс-безпека», який визначається виходячи з сутності як самого терміну «комплаєнс», так і поняття «економічна безпека» як міра захищеності життєво важливих інтересів промислового підприємства від зовнішніх та внутрішніх порушень законів, нормативних правових актів, стандартів, установчих та внутрішніх документів підприємства шляхом визначення, оцінювання та максимального зменшення (усунення) комплаєнс-ризиків. Розроблено методичні рекомендації по формуванню та практичній реалізації комплаєнс-програми промислового підприємства, в основу якої покладено організаційні, процесові та технологічні складові, що дозволяє створити для бізнесу адекватну систему комплаєнс-контролю, включаючи попереджувальні і спрямовані на виявлення скоєних порушень процедури та навчальні програми. Обґрунтовано важливість та необхідність введення в організаційну структуру промислового підприємства самостійного комплаєнс-підрозділу, запропонована концептуальна схема чотирьох рівнів комплаєнс-захисту промислового підприємства. Розроблено методичні положення щодо організаційної побудови комплаєнс-підрозділу на промисловому підприємстві на основі централізованого, децентралізованого та комбінованого підходів, що дозволяє враховувати особливості певного підприємства при впровадженні в його діяльність комплаєнс-програми та запобігти виникненню фінансових, матеріальних, репутаційних та інших втрат. Надано науково-практичні рекомендації по оцінюванню ефективності діяльності комплаєнс-підрозділу, в які покладено порівняння результатів роботи підприємства з наявністю або без такого, що дозволяє графічним та аналітичним методами проводити об’єктивне оцінювання ефективності його роботи. З використанням найбільш важливих для країни та підприємства індикаторів економічної безпеки розроблено методичні положення експрес-діагностики поточного стану комплаєнс-безпеки, в основу яких покладено найбільш важливі складові економічної безпеки країни (енергетична, фінансова, соціальна та інноваційно-інвестиційна) та промислового підприємства (фінансова, політико-правова, енергетична та інтерфейсна), які формують комплаєнс-клімат у країні в цілому та на промисловому підприємстві. Розроблено методичні рекомендації щодо оцінювання рівня комплаєнс-безпеки промислових підприємств на основі застосування інтегрального показника. Сформовано порядок розрахунку його рівня, визначено перелік індикаторів з метою оцінювання кожного виду комплаєнс-загроз. Для визначення ймовірності реалізації окремих комплаєнс-загроз економічній безпеці промислових підприємств та їхньої вагомості у розмірі інтегрального показника було застосовано бальні оцінки експертів – науковців і висококваліфікованих фахівців промислових підприємств з урахуванням їх компетентності. У роботі визначено, обґрунтовано та систематизовано загрози комплаєнс-безпеці промислових підприємств шляхом доповнення нової класифікаційної ознаки – за можливістю управління та джерелами комплаєнс-загроз з урахуванням специфіки промислових підприємств – з подальшою деталізацією керованих та некерованих типів загроз. Конкретні значення кожного індикатора визначалися аналітичним або експертним шляхом. З метою переведення значень індикаторів комплаєнс-загроз в єдину матричну систему розроблено методичні рекомендації щодо розрахунку ймовірності настання комплаєнс-загроз за наступною схемою: а) визначення значення кожного з показників (індикаторів) за поточний і попередній період часу за даними виробничо-комерційної роботи підприємства; б) переведення темпу зміни індикаторів у бали з урахуванням стимулюючого чи дестимулюючого напряму їх зміни; в) розрахунок ймовірності настання комплаєнс-загроз по досліджуваному підприємству за кожним видом комплаєнс-загроз. Запропоновано методичний підхід до проведення моніторингу стану комплаєнс-безпеки підприємства, який передбачає використання тригонометричних функцій та дозволяє аналізувати і оцінювати макро- та мікроекономічні показники роботи підприємства. що дозволяє систематизувати і оцінювати ринкові, виробничі, фінансові, екологічні та інші показники роботи підприємства, здійснювати постійний комплаєнс-моніторинг своєї діяльності, своєчасно попереджати небажані тенденції як на самому підприємстві, так і на ринку його продукції. В основу моніторингу стану комплаєнс-безпеки підприємства покладено макро- та мікроекономічні показники стабільності роботи певного підприємства, а також значення інтегрального показника комплаєнс-безпеки та визначення рівня комплаєнс-ризику. Показник макростабільності характеризує загальний стан комплаєнс-безпеки в нашій державі. В якості такого показника запропоновано використовувати показник стану економічної безпеки України, який розраховується і оприлюднюється відповідними урядовими установами. В якості показника мікростабільності запропоновано для використання показник інтегральної економічної безпеки промислового підприємства та його бізнес-оточення, який розраховується з урахування рекомендацій, що були використані урядовими установами при розрахунках показника, що надає змогу для об’єктивного порівняння значень цих показників. У дисертації здобувачем доведено точність і об’єктивність оцінки поточного стану рівня показника комплаєнс-ризику на даному підприємстві та інтегральний показник комплаєнс-безпеки, які розраховуються по авторській методиці в певні періоди часи, в які і здійснюються моніторингові функції. Удосконалено методи визначення рівня комплаєнс-ризику на основі методу попарних порівнянь факторів комплаєнс-ризику, що дозволяє визначити відносні пріоритети кожного з факторів впливу на ступінь комплаєнс-ризиків для конкретного підприємства. Пропонований метод дозволяє оцінювати комплаєнс-ризики функціонування ринку в умовах обмежених статистичних даних та дії ряду факторів, які важко піддаються вимірюванню. У дисертаційній роботі метод попарних порівнянь передбачає кожним з експертів порівняння між собою 120 пар факторів комплаєнс-ризику і вибір серед кожної пари більш вагомого чинника комплаєнс-ризику (або вказати їх рівноцінну вагомість). Практичним досягненням дисертаційної роботи є використання результатів дослідження в процесі управління промисловими підприємствами щодо забезпечення необхідного рівня комплаєнс-безпеки, а також при підготовці та реалізації заходів щодо його досягнення. Працездатність та практична доцільність розроблених пропозицій, рекомендацій та теоретикео-методолонгічні положень дисертаційної роботи доведена результатами їх апробації на низці промислових підприємств електротехнічного профілю Пінічно-Східного промислового регіону.
Thesis for a Doctor of Economics degree in the specialty 08.00.04 - Economics and Management of Enterprises (by types of economic activity). - National Technical University «Kharkiv Polytechnic Institute», Kharkov, 2020. Thesis for a Doctor of Economics degree in specialty 08.00.04 - Economics and Management of Enterprises (by types of economic activity). - National Technical University "Kharkiv Polytechnic Institute", Kharkov, 2020. The dissertation is devoted to the development and scientific substantiation of conceptual provisions, theoretical and methodological foundations, methodological approaches and practical recommendations for the development of organizational and economic mechanism for ensuring the compliance safety of an industrial enterprise. The dissertation considers the theoretical and methodological basis of the concept of "compliance" and the possibility of its use to increase the level of economic security of industrial enterprises. The wording of the concepts of "economic security", "compliance", "compliance control", "compliance unit" and "compliance risk" has been considered, systematized and improved. The current state and prospects of changes in compliance violations in the Ukrainian economy have been analyzed and, on this basis, it is proposed to introduce into the scientific circulation the term "compliance security", which is defined based on the essence of both the term "compliance" and the concept of "economic security" as a measure of security. vital interests of an industrial enterprise from external and internal violations of laws, regulations, standards, constituent and internal documents of the enterprise by defining, evaluating and minimizing and (elimination) of compliance risks Methodical recommendations for the formation and practical implementation of the compliance program of an industrial enterprise, based on organizational, process and technological components, are developed, which allows to create an adequate system of compliance control for business, including preventive and aimed at detection of committed violations of the procedure and training programs. The importance and necessity of introducing into the organizational structure of an industrial enterprise an independent compliance unit is substantiated, a conceptual scheme of four levels of compliance protection of an industrial enterprise is proposed. Methodical provisions for organizational construction of a compliance unit at an industrial enterprise on the basis of centralized, decentralized and combined approaches have been developed, which allows to take into account the peculiarities of this enterprise in the implementation of its compliance program and to prevent the emergence of financial, material and reputational. The scientific and practical recommendations on the evaluation of the efficiency of the compliance unit, which compares the results of the enterprise with the presence and absence of such a unit, which allows graphical and analytical methods to conduct an objective assessment of the performance of the compliance unit. Using the most important economic security indicators for the country and the enterprise, methodological provisions of rapid diagnostics of the current state of compliance security were developed, based on the most important components of the economic security of the country (energy, financial, social and innovation-investment) and industrial enterprise (financial, political, energy, and interfaces) that shape the compliance climate in the country as a whole and at the industrial enterprise. Methodical recommendations for the assessment of the level of compliance of industrial enterprises on the basis of determination of the integral index are developed. The procedure for calculating the level of compliance safety of industrial enterprises has been formed, and a list of indicators has been determined for the purpose of assessing each type of compliance threats. To determine the likelihood of the implementation of individual compliance threats to the economic security of industrial enterprises and their weight in the amount of the integral indicator was used point estimates of experts - scientists and highly skilled industrial enterprises, taking into account their competence. The paper identifies, substantiates and systematizes the compliance risks of industrial enterprises by supplementing the new classification feature - with the possibility of management and sources of compliance threats, taking into account the specificity of industrial enterprises - with further detailing of managed and unmanaged types of threats. The specific values of each indicator were determined analytically or expertly. In order to translate the values of compliance threat indicators into a single metric system, methodological recommendations were developed to calculate the probability of occurrence of compliance threats according to the following scheme: a) determination of the value of each of indicators (indicators) for the given and previous period of time according to the production and commercial work of the enterprise; b) translating the rate of change of indicators into points of consideration of stimulating or stimulating direction of their change; c) calculation of the likelihood of occurrence of compliance threats by the investigated enterprise for each type of compliance threats. A methodological approach to monitoring the compliance state of the enterprise, which involves the use of trigonometric functions and allows to analyze and evaluate the macro and micro indicators of the enterprise. which allows to systematize and evaluate market, production, financial, environmental and other performance indicators of the enterprise, to carry out constant compliance monitoring of its activity, to timely prevent undesirable trends both at the enterprise itself and in the market of its products. The basis for monitoring the state of compliance security of the enterprise by the acquirer is based on the indicators of macro and micro stability of the enterprise, as well as the value of the integral indicator of compliance security and the level of compliance risk. The macro stability indicator characterizes the overall state of compliance security in our country. As such an indicator it is suggested to use the economic security indicator of Ukraine, which is periodically calculated and published by the relevant government agencies. As an indicator of micro stability, it is recommended to use the integrated economic security indicator of an industrial enterprise and its immediate business environment, which is calculated on the basis of recommendations used by government agencies in the calculation of the indicator, which allows for objective comparison of the values of these indicators. The dissertation demonstrates the accuracy and objectivity of the estimation of the current state of the level of the compliance risk indicator at the enterprise and the integral indicator of the compliance safety, which are calculated by the author's methodology during certain periods of time during which the monitoring functions are carried out. The methods of determining the level of compliance risk based on the method of paired comparisons of factors of compliance risk, which allows to determine the relative priorities of each of the factors of influence on the degree of compliance risks for a particular enterprise. The proposed method makes it possible to assess the compliance risks of market functioning in the context of limited statistics and the effects of a number of difficult to measure factors. In the dissertation, the method of pairwise comparisons provides for each of the experts to compare 120 pairs of compliance risk factors among themselves and to choose among each pair a more significant factor of compliance risk (or indicate their equivalent weight). The practical achievement of the dissertation is the use of research results in the process of managing industrial enterprises to ensure the necessary level of compliance security, as well as in the preparation and implementation of measures to achieve it. The efficiency and practical feasibility of the developed proposals, recommendations and theoretical and methodological provisions of the dissertation is proved by the results of their testing at a number of industrial enterprises of the electrical engineering profile of the North-East industrial region.

Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational documents and semistructured interviews conducted with 6 finance executives representing 2 multinational entities in the midwest and southwest regions of the United States who have implemented successful strategies to manage transfer pricing risks. Data were analyzed using Yin's multiple-step thematic analysis process. Following the thematic data analysis 5 themes emerged, including commitment to tax compliance, tax minimization, advance pricing agreement (APA), comparable uncontrolled price method (CUP), and cost plus method (CPM). MNE leaders favor commitment to tax compliance as an effective strategy as penalties for non-compliance increases risks to business functionality. The findings of this study may help business leaders to follow compliance procedures and adopt risk mitigation strategies, while also informing regulators to update tax regulations to reflect current economic realities. The findings of this study could result in positive social change through an enhanced governmental revenue that stimulates economic growth, improves productivity, and promotes technological innovations.

New technologies not only present new opportunities but also new legal challenges. However, it could be expected that the use of robotics and AI will steadily increase over the next few years. Liability considerations are therefore urgently required.

Mestrado em Gestão de Projetos
Na gestão de projetos existe a consciência em calcular e avaliar o risco em todas as suas fases do ciclo para diminuir o erro. Perceber a existência do risco, analisá-lo e minimizá-lo são processos da gestão do risco que se encontram presente em todas as situações no dia a dia. O presente estudo tem como objetivo analisar a perceção que os contribuintes singulares comuns e de profissionais ligados a diversas áreas (com base em Vicente, 2017), residentes em Portugal, possuem acerca dos pagamentos com “dinheiro na mão”. Este trabalho é, empiricamente, constituído em duas grandes partes. A primeira parte, mais quantitativa, consistiu na obtenção de dados de um questionário ministrado por Vicente (2017) e Diogo (2018) e tendo sido testadas as diferenças de médias dentre um conjunto de dimensões (economia paralela, moral tributária e confiança institucional) para um determinado conjunto de variáveis sociodemográficas. A segunda parte, mais qualitativa, consistiu na análise de uma pergunta aberta acerca da economia paralela, utilizando o termo pagamentos com “dinheiro na mão”. Após a análise dessa questão, foi criada uma “nuvem de categorias” de modo a priorizar a opinião da amostra dos inquiridos relativamente à perceção da utilização do instrumento “dinheiro na mão”. Conclui-se que, a maioria dos inquiridos reprimem os pagamentos com “dinheiro na mão", possuem um nível de moral tributária favorável e revelam falta de confiança nas instituições governamentais, bem como não existe justiça nem equidade fiscal quando se realiza pagamentos com “dinheiro na mão” sem pagar.
In project management there is the awareness to calculate and evaluate the risk in all its phases of the cycle to decrease the error. Understanding the existence of risk, analysing it, and minimizing it are risk management processes that are present in all situations on a daily basis. The present study aims to analyse the perception that ordinary private taxpayers and professionals related to various areas (based on Vicente, 2017), residents in Portugal, have about "cash in hand" payments. This work is empirically made up of two large parts. The first part, more quantitative, consisted of obtaining data from a questionnaire administered by Vicente (2017) and Diogo (2018) and having been tested the differences of means between a set of dimensions (the shadow economy, tax morality and institutional trust) for a given set of sociodemographic variables. The second, more qualitative part, consisted of analysing an open question about the shadow economy, using the term "cash in hand" payments. After the analysis of this question, a "cloud of categories" was created to prioritize the opinion of the sample of respondents regarding the perception of the use of the instrument "cash in hand". It is concluded that most respondents repress payments with "cash in hand", have a favourable tax morale level and reveal lack of confidence in government institutions, as well as there is no justice or fiscal equity when making payments with "cash in hand" without paying.
info:eu-repo/semantics/publishedVersion

La préservation de la bonne santé du secteur bancaire a toujours été au cœur des préoccupations de la profession bancaire mondiale. La lutte contre le blanchiment des capitaux constitue un moyen pour les banquiers de préserver cette santé. En effet, les banques camerounaises et françaises bien qu’assujetties à la lutte contre le blanchiment des capitaux, ont plus d’un intérêt à mettre en œuvre le dispositif préventif anti-blanchiment. D’une part, au niveau organisationnel, les banques camerounaises et françaises se sont dotées d’un service anti-blanchiment et de dispositifs informatiques qui veillent à stopper leur utilisation à des fins de blanchiment de capitaux. Au plan fonctionnel, les obligations de vigilance imposées aux banques au titre de la lutte contre le blanchiment des capitaux rejoignent et renforcent les règles bancaires déjà instaurées en vue d’une saine pratique des activités bancaires. Cependant, le dispositif préventif anti-blanchiment n’a pas été bien accueilli au sein de la profession bancaire. Pour cause, celui-ci s’attaquait à des principes chers à la profession bancaire notamment, le secret bancaire et le devoir de non-ingérence. De même, la mise en œuvre du dispositif a fait naître de nouvelles obligations dont la violation fait l’objet de sanctions
The preservation of the good health of the banking sector has always been at the heart of the concerns of the world banking community. The fight against money-laundering is a way for bankers to preserve this health. Indeed, French and Cameroonian banks though assujetties subject to the fight against money-laundering have more than one interest to implement operative preventive anti-money laundering. Firstly, at the organizational level, Cameroon and French banks have an anti-money laundering service and computer devices that shall stop their use for the purpose of money-laundering. Functionally, the vigilance obligations imposed on banks in respect of the fight against money-laundering join and strengthen banking rules already implemented in practical with a healthy level of banking activities. However, operative preventive anti-money laundering is not well-received within the banking profession. For cause, it was attacking principles dear to the banking profession in particular, secrecy and the duty of non-intervention. Similarly, the implementation of operative has brought new obligations whose violation is the subject of sanctions

With widespread of harmful attacks against enterprises¿ electronic services, information security readiness of these enterprises is becoming of increasing importance for establishing the required safe environment for such services. Various approaches are proposed to manage enterprise information security risks and to assess its information security readiness. These approaches are, however, not adequate to manage information security risks, as all required information security components of its structural and procedural dimensions have not considered. In addition, current assessment approaches lack numerical indicators in assessing enterprise information security readiness. Furthermore, there is no standard approach for analysing cost versus benefit in selecting recommended protection measures. This thesis aims at contributing to the knowledge by developing comprehensive Enterprise Information Security Risk Management (EISRM) framework that integrates typical approaches for information security risk management, and incorporates main components of key risk management methodologies. In addition, for supporting phases of the proposed EISRM framework, analytical models for enterprise information security readiness assessment and cost-benefit analysis are developed. The practical evaluation, using the proposed enterprise information security readiness assessment model has been performed depending on a developed investigation form that used to investigate nine enterprises inside Saudi Arabia. The results demonstrate the effectiveness of the model in assessing and comparing enterprises information security readiness at all levels of the model, using numerical indicators and graphical representations. The EISRM framework and the analytical models presented in this research can be used by enterprises as single point of reference for assessing and cost effectively improving their information security readiness.

With widespread of harmful attacks against enterprises' electronic services, information security readiness of these enterprises is becoming of increasing importance for establishing the required safe environment for such services. Various approaches are proposed to manage enterprise information security risks and to assess its information security readiness. These approaches are, however, not adequate to manage information security risks, as all required information security components of its structural and procedural dimensions have not considered. In addition, current assessment approaches lack numerical indicators in assessing enterprise information security readiness. Furthermore, there is no standard approach for analysing cost versus benefit in selecting recommended protection measures. This thesis aims at contributing to the knowledge by developing comprehensive Enterprise Information Security Risk Management (EISRM) framework that integrates typical approaches for information security risk management, and incorporates main components of key risk management methodologies. In addition, for supporting phases of the proposed EISRM framework, analytical models for enterprise information security readiness assessment and cost-benefit analysis are developed. The practical evaluation, using the proposed enterprise information security readiness assessment model has been performed depending on a developed investigation form that used to investigate nine enterprises inside Saudi Arabia. The results demonstrate the effectiveness of the model in assessing and comparing enterprises information security readiness at all levels of the model, using numerical indicators and graphical representations. The EISRM framework and the analytical models presented in this research can be used by enterprises as single point of reference for assessing and cost effectively improving their information security readiness.

Compliance-risk is an intermediate element of two concepts - the probability of occurrence of losses appears due to non-compliance by the organization and its employees with the requirements of legislation, regulatory legal acts of the authorized body, internal documents regulating the procedure for rendering services and conducting operations in the financial market, as well as legislation of foreign states that exert influence on the company's activities and is minimized with the qualitative construction of the compliance system.

A company should make a detailed analysis of the market subjects, consider theoretical and practical aspects of organizing sale and retail trade, create an up-to date package of sale-activating programs. The company’s marketing department should carry out the following tasks: working with established customers and attracting new ones, organizing execution of orders and deliveries, collecting payment for the supplied products in the shortest possible time and many others.

碩士
國防醫學院
公共衛生學研究所
104
Purpose: Fall is one of the health problems in the elders, series of studies against fall prevention evaluating fall risk assessment and intervention. Instead of the effectiveness of fall prevention program, the concern of preventing falls and compliance must be worthy to investigate. Thus, the purpose of this study was to explore the opinion of fall prevention and compliant related factors in elders. Methods: Community elders aged 65+ years as participants, use the 50th percentile=0.75 classified to higher and lower compliance. Outcomes included the compliant related factors in elders. Results: 186 community elders were selected, 140(75.3%) were women and the mean of age 74.98 years, 69(37.1%) had at least 1 fall in the previous year. The fall risk score=6.16±4.18, be classified as low risk group, and the mean of case management compliance=0.64. Using backward stepwise regression find that factors influencing case management compliance were monthly disposable income (OR=0.124, p=0.038), fall injuries (OR=5.435, p<0.001), medications (OR=4.181, p=0.001), having ≥ 3 nocturnal voids (OR=0.059, p=0.003), weight loss (OR=0.354, p=0.041), and perceived benefits (OR=0.632, p=0.032). Conclusion: The fall risk which has lower compliance were attributed to normal aging, elders have negative attitude to find doctors. To achieve the effectiveness of reduce falls, it is necessary to increase higher compliance, cultivate the knowledge of fall prevention, and pay more attention on fall prevention.

Thesis (Ph.D.)--State University of New York at Buffalo, 2007.
Title from PDF title page (viewed on Nov. 14, 2007) Available through UMI ProQuest Digital Dissertations. Thesis adviser: Rao, H. Raghav. Includes bibliographical references.