Dissertations / Theses on the topic 'REPORTING PROCEDURES'

This paper examines the accident reporting procedures in the maritime transportation sector. A parallel study, corresponding to this study, revealed a vast amount of underreporting by several western flag states. This is resulting in a poor situational awareness, making it difficult to implement sufficient measures and derive a wanted safety level. Reporting of accidents is globally regulated by IMO and made mandatory by the flag states‟ regulations. The Norwegian flag state, regulating the procedures for all Norwegian flagged vessels and for all vessels in Norwegian waters has been the main focus in this paper. Reporting of an accident can be visualized as a chain of actors which information has to pass through. Underreporting occurs if the links between the actors are broken. The chain starts in one end with the ship‟s crew and master, being the first to detect any accident. The information is then passed on to the ship owner, who in turn forwards a report to the respective flag state. Alternatively, an accident can be detected by Vessel Traffic Services or by Rescue Coordination Centers. Input for this study was gained through interviewing the actors in the reporting chain and through a literature study of the legislation regulating the procedures. Further, a comparative threshold analysis was carried out to measure the differences in the threshold for reporting an incident for the aviation industry in comparison with the maritime industry. The results indicated that the links in the reporting chain is vulnerable to breaches. The Norwegian legislation seems to be somewhat ineffective with respect to actors placed under a mandatory reporting scheme. The Norwegian legislation is not efficient enough to protect the findings from investigation to be used in other contexts than what it is intended for, meaning that investigation reports are misused as evidences in court. The ship owners appear to be little motivated because they receive little relevant feedback. The seafarers also seem to be withholding reports to their ship owners due to their fear of being punished or fired. Compared to the aviation industry, the maritime transportation sector is characterized by a poor safety culture, meaning that the sector shows little interest in sharing and receiving lessons learned by experience. Much can be transferred from the aviation industry or from other flag states, like the United Kingdom. Reporting performance may be increased by improving regulations, motivation and safety culture.

Sixty teachers from the Ottawa-Carleton region of Canada were surveyed to measure their knowledge of child maltreatment risk indicators, knowledge of reporting procedures, and the frequency of reporting sexual abuse, physical abuse, and neglect. Correlations did not support the hypothesis of a significant relationship between knowledge and actual reporting frequency. Multiple Regression analyses demonstrated that the knowledge of child maltreatment risk factors and the knowledge of reporting procedures were not predictive of reporting. It was found that the teachers sampled were very knowledgeable of the basic risk indicators of child maltreatment and reporting procedures and policy. However, the findings did not support the hypotheses of a significant relationship between knowledge of child maltreatment risk factors and of reporting procedures and actual reporting frequency. These findings are discussed in consideration of the limitations of the current study, the implications for practice and the possibilities for further research.

Research has shown that 400,000 people die every year due to preventable medical errors. Medical error reporting and safety is a responsibility of all members of a health care organization. Creating an environment that addresses and prevents potential or actual safety problems can help reduce the incidence of medical errors made by nurses in the workplace. The purpose of this quantitative research study was to determine if nurses' perceptions of safety problems and error-preventing procedures and systems affected their comfort in reporting safety problems and intent to leave. High-reliability theory was the theoretical foundation for this study. Data were obtained from 1,171 surveys completed by newly licensed registered nurses located in 51 different metropolitan statistical areas and 9 counties. SPSS Version 25 was used to conduct a secondary data analysis including descriptive statistics, bivariate analysis, and multiple logistic regression for each variable. Themes that emerged from the data analysis included the importance of education on safety protocols and improving nurse satisfaction and nurse retention. The findings of the study might contribute to social change by creating an increased awareness for nurse leaders, managers, and newly licensed registered nurses in ensuring that there is improved comfort of reporting and appropriate error-preventing procedures and system in the health care environment. Increased awareness will allow for action and improved protocols to enhance the overall safety and quality of care for nurses and their patients.

Background: Occupational acquisition of bloodbome infections has been reported following exposure to blood or body fluids. Consistent adherence to standard/universal precautions will reduce the risk of infection. However, compliance with these precautions is variable. Aims: • To identify factors associated with adverse exposure to blood and body fluids among those performing exposure prone procedures in the operating theatre. • To determine factors influencing reporting of such exposures. Study design: A mixed methods study incorporating an exploratory, cross-sectional survey and a series of qualitative interviews. Setting: Six NHS trusts across Wales. Participants: The senior Infection Control Nurse, surgeons and scrub nurses in participating trusts. Methods: A postal questionnaire survey of all surgeons and scrub nurses was undertaken, response rate 51.47% (n=315). A purposive sample of 16 respondents participated in a series of semi-structured interviews. The senior Infection Control Nurse of each trust was interviewed by telephone (n=6). Bivariate analysis was employed to explore the relationships between key variables. Logistic regression modelling was used to predict the likelihood of sharps injuries. Findings: The influence of profession dominated the findings in relation to each variable considered. Bivariate analysis demonstrated that surgeons sustain more inoculation injuries, are less likely to adopt appropriate precautions and report fewer injuries than scrub nurses. Surgeons and nurses viewed the risks associated with their roles differently. Logistic regression models indicated that profession and the belief that injuries are an occupational hazard are significant predictors in relation to sustaining sharps injuries. Conclusion/implications: The influence of profession on sustaining and reporting exposures to blood and body fluids must be addressed to improve safety and reduce the risk of infection. This change requires altering surgeons' perception of risk to encourage compliance with available policies and procedures.

Invasive research procedures, such as biopsy for pharmacodynamic study, often have no value for patient-volunteers in terms of diagnosis or clinical management. Accordingly, their burdens are generally justifiable only by appeal to knowledge value (that is, the benefit to future patients) rather than direct benefit. This thesis is an exploration of knowledge value production as a justification for invasive research biopsy in cancer research. The premise of this thesis is that human investigations can only enable knowledge value insofar as they are reported in ways that enable a broader scientific community to use their findings for planning new investigations. We studied the interruption of knowledge value accrual through two empirically evaluable proxies of knowledge value: publication and reporting quality.The focus of this thesis is on the publication and reporting quality of pharmacodynamic (PD) sub-studies embedded within early phase cancer clinical trials. Early phase cancer trials are designed to measure the safety and toxic effects of an investigational agent and tumor response (i.e. tumor shrinkage). PD sub-studies within them investigate the effects of a drug on its 'targets' (i.e. the inhibition of an enzyme or enzymatic pathway). We found that 37% of early phase cancer trials utilizing biopsy for PD study result in the complete publication of all PD data. A survey of study authors revealed that the most commonly cited barriers to publication were "strategic considerations in publication," which included studies where results were dismissed as uninteresting, uninformative, contradictory or difficult to interpret, and where "scientific disagreement" prevented the publication of pharmacodynamic results (59% of respondents). Quality of reporting varied widely within and across studies, with some important quality assurance practices being sporadically reported, including results of all planned tests (78% trials reporting), use of blinded outcome assessment (43% trials reporting), biopsy dimensions (38% trials reporting), and description of patient flow through the PD portion of the trial (62% trials reporting). PD analysis as a primary endpoint and the use of mandatory biopsy were significantly and positively associated with better quality reporting. A preponderance of positive results (61% of the studies described positive PD results) suggests the possibility of publication bias.Based on our research findings, we recommend that study investigators and IRB members critically evaluate targets for patient recruitment, tissue collection, and PD assay validation. Further, IRBs and investigators should ensure that any laboratories proposing the collection and assay of biopsied tissues have the requisite resources (financial, human, and physical) to complete a validated PD study. The major recommendation of this thesis is that a formalized reporting guideline, similar to CONSORT and REMARK, should be developed for PD investigations. We further recommend that study authors and journal editors consider separate PD publication or the inclusion of supplementary materials in order to provide space for richer methodologic description of PD research.
Les procédés de recherche effractifs, tels que la biopsie dans le cadre d'études pharmacodynamiques, n'ont souvent aucun avantage pour le patient-bénévole en ce qui concerne le diagnostic ou la prise en charge clinique. Le recours à ces procédés n'est souvent fondé que sur l'idée de la valeur des connaissances (ce en quoi ils aideront d'éventuels patients futurs) plutôt que sur l'avantage direct pour le patient.Cette thèse propose d'étudier la justification du recours à des procédés de biopsie effractive dans la recherche sur le cancer par la production de connaissances. Nous proposons comme prémisse que la recherche sur les êtres humains ne peut produire de connaissances de valeur que dans la mesure où les résultats de la recherche sont présentés de manière à permettre à la communauté scientifique élargie de les utiliser à des fins de recherches ultérieures. Nous avons étudié l'interruption de l'accumulation de connaissances de valeur selon deux critères empiriques : la publication et la qualité des renseignements. Cette thèse se concentre particulièrement sur la publication et la qualité des renseignements dans les sous-études pharmacodynamiques contenues dans les essais cliniques de premières phases dans le domaine du cancer. Ces essais visent à mesurer l'innocuité et les effets toxiques potentiels d'un nouveau médicament de recherche, ainsi que la réaction de la tumeur. Les sous-études pharmacodynamiques évaluent les effets du médicament sur ses « cibles » (un enzyme ou une voie enzymatique). Nos résultats indiquent que pour 37% des essais cliniques de premières phases qui comprennent des sous-études pharmacodynamiques utilisant la biopsie, toutes les données pharmacodynamiques ont été publiées. À la suite d'une enquête auprès d'auteurs d'études, les obstacles les plus communs sont les « considérations d'ordre stratégique quant à la publication », dans le cas d'études où on juge que les résultats n'apportent rien de nouveau ou sont sans intérêt, contradictoires ou difficiles d'interprétation, et lorsque des « différends d'ordre scientifique » empêchent la publication de résultats pharmacodynamiques (59% des répondants). La qualité des renseignements varie grandement à travers les études et on remarque que certaines données importantes pour le contrôle de la qualité ne sont qu'irrégulièrement signalées, dont les résultats de tous les tests planifiés (78% des essais), l'évaluation des résultats à l'insu (43% des essais), les dimensions des tissus prélevés (38% des essais) et la description du cheminement du patient durant la section pharmacodynamique de l'étude (62% des essais). Lorsque l'analyse pharmacodynamique est le but premier de l'essai ou que celui-ci comprend un recours obligatoire à la biopsie, l'étude tend considérablement à être de meilleure qualité. La prépondérance de résultats positifs (61% des études) suggère peut-être un biais de publication. Compte tenu des résultats de notre recherche, nous proposons que les investigateurs d'études et les membres de comités d'éthique indépendants évaluent de manière critique les objectifs en matière de recrutement des patients, de prélèvement des tissus et de validation des essais pharmacodynamiques. De plus, les comités d'éthique indépendants et les investigateurs doivent s'assurer que tout laboratoire visant le prélèvement et l'analyse de tissus par la biopsie possèdent les ressources financières, humaines et matérielles nécéssaires pour compléter une étude pharmacodynamique validée. La recommandation principale de cette thèse consiste en l'élaboration d'une ligne directrice formalisée, comparable à CONSORT ou REMARK, pour la publication d'études pharmacodynamiques. Nous recommandons également que les auteurs d'études et les éditeurs de revues envisagent de publier indépendamment les résultats pharmacodynamiques ou d'inclure des matériaux supplémentaires afin de permettre une description méthodologique plus riche de la recherche pharmacodynamique.

Financial reporting fraud is a concern for investors, regulators, external auditors, and the public. Although the responsibility for fraud detection lies upon management and those charged with governance, external auditors are likely to come under scrutiny if fraud scandals come to light. Despite the audit regulators efforts in fighting fraud, evidence from prior literature revealed that external auditors still need guidance in assessing and responding to fraud risks. Hence the current study aims at helping external auditors properly assess and respond to the risk of financial reporting fraud in an effort to increase the likelihood of detecting it. In order to achieve this, the current study sought to explore the significance of various fraud factors in assessing the risks of financial reporting fraud and examined how external auditors could assess these fraud factors. The current study also explored the likely motivations behind management fraud, the impact of management motivations on the financial statements, and how external auditors could assess the impact of management motivations. The data for the current study was collected from external auditors working at various audit firms in Egypt via the use of mixed research methods, namely through an online questionnaire and semi-structured interviews. The findings of the current study revealed that management motives are the most significant factor in assessing the risk of financial reporting fraud. Hence the current study suggests that external audit should be viewed in terms of management motivations rather than just the audit of financial statements figures and disclosures. The current study offers detailed guidance to external auditors in this area. The findings of the current study also revealed that management integrity is a significant factor in assessing the risk of financial reporting fraud and that rationalisation of fraud should be assessed as part of management integrity rather than a separate fraud risk factor. The current study found that fraud perpetrators capabilities are equally significant to the opportunity to commit fraud factor yet it is currently ignored by the audit standards and thus should be assessed as part of opportunity to commit fraud. The current study was the first to explore financial reporting fraud and the extent by which external auditors comply with ISA 240 in the Egyptian context. The current study offered recommendations to external auditors, audit firms, audit regulators, and the Egyptian government on how to combat financial reporting fraud. Potential areas for future research were also identified by the current study.

Dato il ruolo che le università ricoprono nel contesto dello sviluppo sostenibile, l'obiettivo della tesi è di creare una procedura che possa aiutare le università stesse o altri istituti di educazione superiore a comunicare le loro performance all'interno del Report di Sostenibilità.

This diploma thesis deals with the issue of reporting in a company. Through a deep analysis of internal and external environment, it seeks to identify and define the company's needs in order to determine the ideal form of business reports. The theoretical part describes what reporting is, what it serves and what general reasons there are for its compilation. In the practical part, I try to find the reasons for compiling reports in the company and define the form of business reports in the drafting solution. The conclusion of this thesis evaluates its goal achievement.

Following a survey of the history and nature of the cloze test as applied to second-language assessment, the study looks at the role of introspective and verbal-report data in understanding second-language test-taking processes. Particular attention is paid to the verbal report task format known as ‘think-aloud’. The theoretical bases of this procedure are critiqued, and some problematic aspects of its use in the study of linguistic tasks are discussed. Attention is drawn to apparent divergences between the model of think-aloud and its real-world applications. The use of think-aloud in the study of cloze test-taking by German and Japanese first-language informants is discussed, and a number of specific shortcomings identified. These shortcomings lie mainly in the areas of practical sample-size, interpretability and comprehensiveness of data, and negative affective responses on the part of informants. A modification to the ‘classical’ think-aloud is proposed, labelled non-continuous reporting, and the results of this method are compared to those of think-aloud. It is concluded that the advantages of non-continuous reporting outweigh its shortcomings. A further alternative real-time data-gathering procedure is proposed, the so-called ‘annotated cloze’, and its strength and drawbacks discussed. The relative efficiencies of annotated cloze and the two variants of think aloud are examined in terms of their ability to generate a picture of how test-takers process cloze passages, and suggestions are offered regarding optimal use of these task formats in the elicitation of further data.

"The promotion and protection of human rights is important both at the national and international level. However, at the national level, several factors including government excesses tend to negatively affect the status of implementation of human rights. This has led to national human rights situations being measured against international standards. In this regard, different strategies have been developed to ensure compliance with international norms, the most basic of which is that of state reporting. ... This procedure is found in international and regional human rights instruments. Examples are treaties in the United Nations (UN), European, Inter-American and African human rights systems. In the African system, the African Charter on Human and Peoples' Rights is the core human rights instrument. The African Charter is seen as a 'unique' document that represents the 'African' concept of rights. ... Under article 1 of the Charter, state parties undertake to adopt legislative and other measures to give effect to the rights in the Charter. Article 62 obliges each state party to submit every two years, from the date the Charter comes into force, a report on the legislative or other measures taken with a view to giving effect to the rights and freedoms recognised and guaranteed by the Charter. The organ responsible for evaluation of reports is the African Commission on Human and Peoples' Rights (African Commission). ... It should be noted from the outset that the African Commission's competence to ensure effective implementation of the African Charter by member states has been affected due to various problems affecting the state reporting system. The most endemic of these include infrequent and inadequate reporting. ... Chapter one introduces the study, the framework of the problem that the study seeks to address and the methodology to be employed. Chapter two discusses the concept of state reporting, how the system works under the African Charter and the challenges therein. A comparative analysis of other international and regional reporting systems is also made with the chief objective of identifying how they deal with state reporting problems. Chapter three presents an overview of the APRM which includes an analysis of the human rights aspects of the mechanism. Chapter four critically analyses how the APRM can be utilised to help the African Commission address the problems of infrequent and inadequate reporting under the African Charter, and chapter five contains the conclusion and recommendations of the study." -- Introduction.
Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2006.
Prepared under the supervision of Dr. Alejandro Lorite at the Department of Law, American University in Cairo, Cairo, Egypt
http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html
Centre for Human Rights
LLM

Ce travail de thèse porte sur l'estimation paramétrique du maximum de vraisemblance pour des données de survie tronquées à droite, lorsque les délais de troncature sont considérés déterministes. Il a été motivé par le problème de la modélisation des délais de survenue des effets indésirables médicamenteux à partir des bases de données de pharmacovigilance, constituées des cas notifiés. Les distributions exponentielle, de Weibull et log-logistique ont été explorées.Parfois le caractère tronqué à droite des données est ignoré et un estimateur naïf est utilisé à la place de l'estimateur pertinent. Une première étude de simulations a montré que, bien que ces deux estimateurs - naïf et basé sur la troncature à droite - puissent être positivement biaisés, le biais de l'estimateur basé sur la troncature est bien moindre que celui de l'estimateur naïf et il en va de même pour l'erreur quadratique moyenne. De plus, le biais et l'erreur quadratique moyenne de l'estimateur basé sur la troncature à droite diminuent nettement avec l'augmentation de la taille d'échantillon, ce qui n'est pas le cas de l'estimateur naïf. Les propriétés asymptotiques de l'estimateur paramétrique du maximum de vraisemblance ont été étudiées. Sous certaines conditions, suffisantes, cet estimateur est consistant et asymptotiquement normal. La matrice de covariance asymptotique a été détaillée. Quand le délai de survenue est modélisé par la loi exponentielle, une condition d'existence de l'estimation du maximum de vraisemblance, assurant ces conditions suffisantes, a été obtenue. Pour les deux autres lois, une condition d'existence de l'estimation du maximum de vraisemblance a été conjecturée.A partir des propriétés asymptotiques de cet estimateur paramétrique, les intervalles de confiance de type Wald et de la vraisemblance profilée ont été calculés. Une seconde étude de simulations a montré que la couverture des intervalles de confiance de type Wald pouvait être bien moindre que le niveau attendu en raison du biais de l'estimateur du paramètre de la distribution, d'un écart à la normalité et d'un biais de l'estimateur de la variance asymptotique. Dans ces cas-là, la couverture des intervalles de la vraisemblance profilée est meilleure.Quelques procédures d'adéquation adaptées aux données tronquées à droite ont été présentées. On distingue des procédures graphiques et des tests d'adéquation. Ces procédures permettent de vérifier l'adéquation des données aux différents modèles envisagés.Enfin, un jeu de données réelles constitué de 64 cas de lymphomes consécutifs à un traitement anti TNF-α issus de la base de pharmacovigilance française a été analysé, illustrant ainsi l'intérêt des méthodes développées. Bien que ces travaux aient été menés dans le cadre de la pharmacovigilance, les développements théoriques et les résultats des simulations peuvent être utilisés pour toute analyse rétrospective réalisée à partir d'un registre de cas, où les données sur un délai de survenue sont aussi tronquées à droite.

Ist von der Arbeit der UNESCO die Rede, werden ihre Aktivitäten zum Schutz der Menschenrechte häufig vernachlässigt. Ziel der vorliegenden Arbeit ist es deshalb, durch die Beschreibung und Bewertung der menschenrechtlichen Verpflichtungen und Aktivitäten der UNESCO, den Zusammenhang zwischen Bildung, Wissenschaft und Kultur und den Menschenrechten aufzuzeigen und damit die Bedeutung der menschenrechtlichen Arbeit der UNESCO zu verdeutlichen. Dabei wird zunächst auf die, von der UNESCO entwickelten, Strategie zum Schutz der Menschenrechte Bezug genommen und deren Inhalt und Umsetzung kritisch betrachtet. Zudem werden die beiden Monitoring-Verfahren der UNESCO (Staatenberichtsverfahren und Individualbeschwerdeverfahren) vorgestellt und analysiert. Dabei werden vor allem vorhandene Defizite und Probleme der menschenrechtlichen Arbeit der UNESCO hervorgehoben und gezeigt, dass insbesondere im Bereich der Monitoring-Verfahren Reformbedarf besteht.

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This paper deals with the repressive regime in the private insurance market ('MSP'), supervised by SUSEP – Superintendência de Seguros Privados. The research focus is to investigate the structure and the application of the norms that govern SUSEP's regulatory activity, regarding the application of the administrative sanction of fine on the individual offender. The administrative accountability in these cases is analyzed. For that, the theory of sanctioning is dealt with, dealing with the violation and the administrative sanction, especially the administrative penalty of fine. Some of the main principles of administrative sanctioning law are also highlighted, such as due process, lawfulness, characteristics and culpability. It also addresses the issue of relativisation of legality in special compliance regimes. These issues are displayed in an environment of sectoral regulation, therefore, contextualizing the sanctioning power of regulatory agencies. The repressive regime of the MSP is systematized. It identifies the National Council of Private Insurance (CNSP), the Resource Council of the National Private Insurance System (CRSNSP) and SUSEP. The normative archetype of the repressive regime of the MSP is presented, especially CNSP Resolution 243/11. A confrontation between SUSEP's guidelines and decisions of the CRSNSP in the opposite direction is made, regarding the imposition of the administrative penalty of fine on the individual offender, due to its administrative responsibility. At the end, as an outcome of the research, a set of constraints that ensure a more consistent application of the administrative penalty of fines on individuals - when considered as offenders in the MSP – is proposed.
O presente trabalho aborda o regime repressivo no mercado de seguros privados ('MSP'), fiscalizado pela Superintendência de Seguros Privados (SUSEP). O problema de pesquisa é investigar a estrutura e a aplicação das normas que regem a atividade regulatória da SUSEP, no que toca a aplicação da sanção administrativa de multa sobre o infrator pessoa física. Analisa-se a responsabilização administrativa realizada nestes casos. Para tanto, aborda-se a teoria da sanção, tratando do ilícito e da sanção administrativa, em especial da penalidade administrativa de multa. Alguns princípios informadores do direito administrativo sancionador também são destacados, tais como o devido processo legal, a legalidade, a tipicidade e a culpabilidade. Aborda-se, também, a questão da relativização da legalidade nos regimes de sujeição especial. Estas questões são expostas em um ambiente de regulação setorial, portanto, contextualizando-se o poder sancionador dos órgãos reguladores. É realizada a sistematização do regime repressivo do MSP. Identifica-se o Conselho Nacional de Seguros Privados (CNSP), o Conselho de Recursos do Sistema Nacional de Seguros Privados (CRSNSP) e a SUSEP. O arquétipo normativo do regime repressivo do MSP é descrito, destacando-se a Resolução CNSP no 243/11. Realiza-se um confronto entre orientações da SUSEP e decisões do CRSNSP em sentido contrário, a respeito da imposição da sanção administrativa de multa sobre o infrator pessoa física, em razão da sua responsabilização administrativa. Ao final, como resultado de pesquisa, propõe-se um conjunto de condicionantes que asseguram uma aplicação juridicamente mais consistente da penalidade administrativa de multa sobre as pessoas físicas, quando consideradas como infratores no MSP.

碩士
東吳大學
法律學系
103
People get the rights and obligations into established the "tax legal relations" from the tax law, in view of the general tax dispute most contentious events are concentrated in the "how much tax should be paid", if the taxpayer or his tax agent on mastered the field of taxation management information intentionally false representations, providing false information or conceal important facts about the taxation relationship, when deceived by the tax authority staff, will inevitably cause between the taxpayer and the tax collection authorities on whether facts exist to generate a dispute, the fact that it is difficult to taxation presents a true and complete. Private economic behavior is being waged by the taxpayer, tax information has mastered the essence of the taxpayer, as well as tax collection authority may fall into the investigation difficult or impossible to expect the taxpayer to provide factual, tax offices in passive state. When the tax collection agency was asked to be specific and clear elements of assessment when, in the case of the executive power of investigation is limited, the extent of the burden of proof why, affecting tax offices to nuclear law from taxation validity. When the tax collection authorities investigate, the obligation of taxpayer to assist what belongs to the substantive law, and constitute the limit of the duty to investigate. Some scholars believe that the " obligation to assist " is not only a lesson in taxpayer’ obligations, the taxpayer while participating clarify the facts through taxation work together to fulfill its obligation to ensure that the constitutional guarantee of freedom, privacy and human dignity will not be affected by the behavior of the terms of reference survey infringement. Work together to fulfill the obligations of the non-taxpayer's obligation, however, is more meaningful rights to practice procedures. This article will discuss the arising problem from the taxpayer' obligation to assist under the tax collection procedure. This study begins with the domestic and foreign tax laws, the substance of the doctrine, and further，the integration and analysis of the dispute occurred on practical issues, and then observe how this criterion about the taxpayer's obligation to assist under the administrative remedies on the obligation of a third case of taxpayers and tax authorities recommend at the end of the text how should the tax collection practices blending both the responsibilities and obligations in order to comply with the rule of law and the proper functioning of First Instance mitigation source.

The primary goal of this study is firstly to analyse the Fraud Prevention Policy and Strategy, the Policy on Protection of Whistle-Blowers, and the Policy Document on Forensic Audit Process of the Department of Trade and Industry (DTI) in order to establish the reason for the ongoing spate of fraudulent and corrupt activities among employees within the DTI Head Office, regardless of the relevant policies put in place. Secondly, another goal is also to establish other reasons that could be linked to the reoccurrence of fraudulent and corrupt activities within the DTI. During the research survey questionnaires were administered to employees of the DTI. Furthermore, online interviews were conducted with a purposively selected sample within two divisions of the DTI. In addition, a literature study was conducted to acquire relevant information and perspectives from available national and international literature. Various objectives were fulfilled in this study as follows:  It was established whether the reporting of internal or external fraud and corruption and the relevant policies put in place contribute in any manner to the prevention of fraudulent and corrupt activities at the Department of Trade and Industry's national office.  It was determined if there is a policy document on measuring these policies after they have been implemented.  It was determined how the Department of Trade and Industry's national head office addresses fraud and corruption. Other possible reasons for the Department of Trade and Industry employees' lack of reporting fraud and corruption in their departments, other than the fear of being victimised, were identified.  The views and opinions on the internal reporting of fraud and corruption were determined.  The degree of awareness of the investigative procedures related to fraud and corruption among the Department of Trade and Industry management and their employees were determined.  It was established if employees have faith in the Department of Trade and Industry's investigative procedures to fraud and corruption.  The extent of knowledge on the importance of reporting fraudulent and corrupt activities in the DTI were established.  Feedback to help minimise fraud and corruption within the Department of Trade and Industry and improve future strategies was provided. This study contributes to the knowledge base with regard to fraud and corruption within the Department of Trade and Industry.
Criminology and Security Science
M. Tech (Policing)

碩士
中央警察大學
資訊管理研究所
100
Abstract When the criminal cases occurred, the opportunity for the law enforcement officers to come at once to the crime scene is very rare. It is because that the criminal cases occurred with sudden, and due to the fact that the victim may be panic, self-defense, or not familiar with the environmental factors, they will miss the opportunity to report to the law enforcement officers and miss the opportunity to preserve the evidences. As a result, most of the criminal cases are reported to the law enforcement officers after the incident. However this kind of passive way to report the cases can not deter the criminal efficiently, what is even worse is that it will procrastinate the response time of the law enforcement officers.The system and function of the former mobile is researched and developed separately by each mobile phone manufacturer; this is found out to be lack of integration. Due to the statement, it would be a great challenge to channel the mobile phone system into the reporting mechanisms. At present, the new smart phone with powerful function and accessible structure and design is able to improve the disadvantage. This research proposes a concept and put it into practice, that is to develop an App software (Digital Bodyguard) into smart phones. It allows users to contact the law enforcement officers immediately and with the most efficient way when they encounter urgent incident, and gathered the evidences of scene at the same time. In that case, smart phones can indeed deter the criminal efficiently when the criminal cases occurred, and enhance the efficiency of law enforcement officers.After put Digital Body Guard Report App into practicein this research, confirmed that the smartphone is applied to the reporting procedures not only keep personal safety into account, but also user can contact to the law enforcement officers through wireless networkand leave a message of record.Avoid the dilemmaof people who going out alone but no one to inform whereabouts.As well as the now violent urgency incidents can be more effective inhibitory effect.

The primary goal of this study is firstly to analyse the Fraud Prevention Policy and Strategy, the Policy on Protection of Whistle-Blowers, and the Policy Document on Forensic Audit Process of the Department of Trade and Industry (DTI) in order to establish the reason for the ongoing spate of fraudulent and corrupt activities among employees within the DTI Head Office, regardless of the relevant policies put in place. Secondly, another goal is also to establish other reasons that could be linked to the reoccurrence of fraudulent and corrupt activities within the DTI. During the research survey questionnaires were administered to employees of the DTI. Furthermore, online interviews were conducted with a purposively selected sample within two divisions of the DTI. In addition, a literature study was conducted to acquire relevant information and perspectives from available national and international literature. Various objectives were fulfilled in this study as follows:  It was established whether the reporting of internal or external fraud and corruption and the relevant policies put in place contribute in any manner to the prevention of fraudulent and corrupt activities at the Department of Trade and Industry's national office.  It was determined if there is a policy document on measuring these policies after they have been implemented.  It was determined how the Department of Trade and Industry's national head office addresses fraud and corruption. Other possible reasons for the Department of Trade and Industry employees' lack of reporting fraud and corruption in their departments, other than the fear of being victimised, were identified.  The views and opinions on the internal reporting of fraud and corruption were determined.  The degree of awareness of the investigative procedures related to fraud and corruption among the Department of Trade and Industry management and their employees were determined.  It was established if employees have faith in the Department of Trade and Industry's investigative procedures to fraud and corruption.  The extent of knowledge on the importance of reporting fraudulent and corrupt activities in the DTI were established.  Feedback to help minimise fraud and corruption within the Department of Trade and Industry and improve future strategies was provided. This study contributes to the knowledge base with regard to fraud and corruption within the Department of Trade and Industry.
Criminology and Security Science
M. Tech (Policing)

碩士
靜宜大學
國際企業學系
102
Corporate social responsibility (CSR), which has received much worldwide attention from academy and practitioners recently, indicates that running business should follow the sustainable principle. In addition, CSR report, facilitated by a set of international guidelines for publicly disclosing information about performance of business CSR to stockholders and society, has been considered by business as a powerful tool of sustainable development for management and communication. The practice and concept of CSR reporting is still developing for most business in Taiwan. Therefore, this study profiled dimensions of CSR report in Taiwan from selected 15 corporates, which were prize-winning players at 11 contests for CSR reporting in Taiwan; moreover, field surveys were conducted, revealing CSR reporting in practice. This study develops a multi-layers framework using reporting principles for information disclosure and context performance indicators which both are guidelines suggested by GRI(Global Reporting Initiative), to judge the qualities of CSR report. The findings in this study are as follows. First, there are significant differences among industries in environmental and product responsibility contexts in the layer of individual context with whole reporting principles. Second, in the layer of individual context with individual reporting principles, there are significant difference between industries—accuracy in economic context, balance and clarity in environmental context, accuracy and clarity in product responsibility context. Third, there is no difference among industries in specific reporting principle; also, clarity is the highest score, ranked by 15 corporates in reporting principles, in contrast, reliability is the lowest score. Finally, a functional prototype systems framework of CSR reporting, managerial implications and suggestions are provided by this paper based on related theory, CSR practice, and research results.

abstract: Sexual assault victimization is a pervasive issue affecting one in four college women. This staggering statistic causes concern for universities across the country to protect students and encourage victimization reporting. Yet little known about college women’s reporting behaviors and what influences the decision to report. Previous research has established possible reasons influencing reporting behaviors such as fear of retaliation, shame, guilt, and not viewing the incident as a crime. However, few studies have explored the role of prior perceptions of police and the impact of procedural justice on victimization reporting. Using a factorial vignette design, this study tests the influence of prior perceptions of police, procedural unjust treatment, and the sex of the responding officer on the likelihood to report sexual assault. Self-report survey data were collected from 586 female participants attending a public university. Consistent with expectations, results indicate that positive prior perceptions of police significantly increased students’ likelihood to report sexual victimization. Being treated in a procedurally unjust manner by the police had the largest impact on victim decision making, even when controlling for prior perceptions of police; decreasing the likelihood that a student would report their victimization. Contrary to expectations, the sex of the responding officer had no effect on students’ decision to report their victimization. This study has important implications for current policing methods and policies aimed at police-victim interactions among the population at highest risk of sexual victimization.
Dissertation/Thesis
Masters Thesis Criminology and Criminal Justice 2019

碩士
輔仁大學
統計資訊學系應用統計碩士班
100
IFRSs is an important bridge and a common language which let accounting information step into globalization, among which "IFRS 7 Financial Instruments: Disclosures", which compiled the disclosure of all financial instruments into the same criteria. Let users of financial statements get consistent risk disclosure information to enhance the transparency and availability of financial statements and impact enormously for users of financial statements use financial statements to evaluate corporate financial performance and associated risk. In addition, based on the risk model under the Basel II becomes maturing, hoping to be able to import the experience of setting up a risk model under Basel II. Through Crisp-DM process to build up models, and construct the standard process of corporate financial risk management under IFRSs. This study tries to construct a corporate financial risk models by use data mining methods and cloud technology. Use the R program to construct the process in the cloud platform to improve the convenience and efficiency of build up models. In this study, use the financial statements and corporate governance data of listed companies, using logistic regression modeling, neural networks, decision trees, random forests and support vector machine. By compare those statistical methods accuracy and recall. Finally, select logistic regression model. By models assessment and verification, found that the stability of the predictive ability. Accuracy and recall are more than 80%, shows can indeed be applied in actual business.

碩士
國立臺北大學
不動產與城鄉環境學系
107
The urban renewal in Taiwan mainly focuses on reconstruction. The characteristic of reconstruction, which makes the old buildings in renewal unit difficult to preserve, resulting in the conflict between urban renewal and cultural heritage. On the other hand, since there will be a possibility of the same construction object being reported again after Cultural Heritage Preservation Act (CHPA) amended in 2016, which may also lead to the conflict. To clarify the conflict, the research took “No.4, Ln. 22, Wenzhou St.” as the object of case analysis, supplemented by analyzing urban renewal review procedure and cultural heritage report procedure. Hoping which not only provided the advice of the case, but also combined the case with the issues of the legal systems, and then analyses the issues between urban renewal and cultural heritage, looking forward to provide the strategies and advices to improve the conflict. Though the case has not ended, the research took a stand for supporting preserving cultural heritage. Through case analysis and legal analysis, then the research established three subjects, including the omissions and issues of Urban Renewal Act (URA) and CHPA, the subsequent condition of the case after “No.4, Ln. 22, Wenzhou St.” had being designated and the compensation for damages if the urban renewal plan being revoked. Through interviewing the experts and scholars and analyzing comprehensively, the research reached the conclusions. First, “No.4, Ln. 22, Wenzhou St.” is a special case, which represents the conflict between urban renewal and cultural heritage. It is considered that should focus on legitimate expectation and the compensation for damages rather than the advice of amending the law. Secondly, in order to decrease the conflicts in the future, the research suggests that URA should not only strengthen the link between practice and legislation, but also be reviewed the concept of preserving cultural heritage. In addition, it should design a joint examine meetings system to enhance the preservation of cultural resources in the process of urban renewal.

Aneta Kubínová: Reporting of Crimes and Significance of Reporting in Criminology, 2016 Abstract: A criminal complaint is an instrument of criminal law, which allows the public to participate on suppression of crime. Furthermore, a criminal complaint is the most common mean how the criminal justice learns about committed crimes. This master thesis aims to cover the topic of reporting of crimes via a criminal complaint in the legal system in Czech Republic. The thesis is divided into six chapters. The first chapter covers the basic principles regarding the reporting of crimes in the Czech Republic. The subchapters revolve around criminal law principles relevant to the submission of the complaint, registered and latent criminality and perspective of the victim of reported crime. The second chapter studies the legislative requirements of the reporting of crimes in the Czech Republic, which is mostly regulated in the Criminal Procedure Code. The subchapters focus on a criminal complaint viewed as an incentive for criminal prosecution and on the formal and content requirements. The third chapter examines the preparatory proceedings of prosecution. The subchapters address the proceedings following the filing of a criminal complaint, the criminal investigation and introduce the reduced preparatory proceeding. The...