Готові списки джерел за темами / Post-clearance audit

Добірка наукової літератури з теми "Post-clearance audit"

Автор: Grafiati

Опубліковано: 30 травня 2022

Оновлено: 31 травня 2022

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Статті в журналах з теми "Post-clearance audit"

Kapeliush, А. А., and S. V. Shevchuk. "ESTIMATION OF THE EFFICIENCY OF POST-CLEARANCE AUDIT." Financial and credit activity: problems of theory and practice 2, no. 25 (June 29, 2018): 88–95. http://dx.doi.org/10.18371/fcaptp.v2i25.136463.

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Cucić, Vuk. "Administrative Law Challenges of Post-Clearance Audit in Serbia." Anali Pravnog fakulteta u Beogradu 69, no. 1 (March 23, 2021): 231–49. http://dx.doi.org/10.51204/anali_pfbu_21109a.

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Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the border, based on risk assessment, and the post-clearance audit (PCA) of the accepted customs declarations. This pape r deals with the questionable practice of the Serbian Customs Administration with regard to the conducting of the PCA, particularly its relation with the Law on General Administrative Procedure and the issues related to the classification of goods according to customs tariff. The author identifies issues regarding the transparency, interpretation and implementation of the PCA in Serbia and contests the (internationally recognized) practice of changing the classification of goods in accepted customs declarations. The author proposes possible solutions for identified challenges.

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Hossain, Mohammad Akbar. "The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives." Customs Research and Applications Journal 2, no. 1 (July 12, 2020): 01–25. http://dx.doi.org/10.31092/craj.v2i1.51.

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The Post-clearance Audit (PCA) is being used by the Customs administrations across the world to facilitate trade as well as to reduce revenue evasion. As a limited number of declarations or entities need to be audited, the selectivity criteria for identifying the riskiest ones for conducting PCA is of utmost importance for the effectiveness of audit. A wrong selection for audit will be counterproductive. That is why, this paper will examine how the selectivity criteria impacts the PCA. The WCO and WTO have advised the administrations to utilise the PCA mechanism to enhance cross-border trade. The Revised Kyoto Convention (RKC) of WCO and the Trade Facilitation Agreement (TFA) of WTO have focused on systematic use of PCA rather than examining every imported consignment at the ports. Therefore, the PCA assists the authorities expedite clearance of goods, while, at the same time, ensures plugging leakages and, finally, enhances collection of duties and taxes at the import stage. Moreover, the PCA also creates opportunities for the authorities to catch tax evaders in future as the results of PCA may further be used for the proper implementation of Risk Management (RM) mechanism. Effective RM helps single out the risky consignments and facilitate clearance of the low risk consignments. So, if the selectivity criteria for PCA are not properly set, both the PCA and RM system will be adversely affected, ultimately paralysing the revenue administration of a country thereby reducing its economic competitiveness. This study will scrutinise the existing selection procedures for PCA with qualitative analysis. Due to lack of availability of reliable data, the author interviewed some of the main stakeholders and the Customs and VAT officials to analyse the mechanism for identifying the loopholes and prospects of the PCA initiative. Furthermore, this paper will not only help the administrations to set the selectivity criteria for PCA, but also assist the administrations to redesign their existing PCA selectivity system.

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Jelley, Clare, and Annemarie Davies. "An audit of the compliance of Harrogate district hospital's current post vasectomy clearance service." International Journal of Surgery 12 (November 2014): S105. http://dx.doi.org/10.1016/j.ijsu.2014.08.279.

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Alam, Shawkat, and Saif Uddin Ahammad. "Improving Trade Competitiveness Through a Risk-based Approach: Post-clearance Audits in Bangladesh Customs." Global Trade and Customs Journal 17, Issue 4 (March 1, 2022): 158–70. http://dx.doi.org/10.54648/gtcj2022021.

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To create new development opportunities in the Global South, developing countries must enable greater trade facilitation with the global economy. Customs officials, who are at the front line and act as gatekeepers for market access, must often balance competing priorities between ensuring regulatory compliance and efficient processing of a high volume of consignments and goods. Currently, customs processes in developing countries often act as bottlenecks in the global supply chain which create undue costs for exporters and traders, yet these countries must also tackle the growing problem of illegal or unlawful trade. Post-clearance audits (PCAs) provide an effective risk management technique that can be used in conjunction with automated risk-based selectivity. This approach provides a holistic, risk management approach to customs processing. PCAs can also assist customs to promote an expedited release of goods without compromising the control of high-risk consignments. This article examines the weakness and the challenges of implementing PCAs within the domestic regulatory framework of Bangladesh. To achieve this objective, this article has obtained primary evidence from key stakeholders including Bangladesh Customs to develop insight and analysis into implementing PCA into the Bangladeshi regulatory framework. As this article will explore, these challenges include implementing an automated risk-based selectivity approach, online connectivity among relevant agencies, customs-to-customs cooperation, customs-to-business cooperation and developing greater technical capacity through skilling-up the workforce. Post-clearance Audit, Risk Management, Customs Control, Trade Facilitation, Bangladesh Customs

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Williams, M. L., A. J. Boulton, M. Hyde, A. J. Kinnear, and C. D. Cockshell. "ENVIRONMENTAL IMPACT OF SEISMIC OPERATIONS IN THE OTWAY BASIN, SOUTH AUSTRALIA." APPEA Journal 34, no. 1 (1994): 741. http://dx.doi.org/10.1071/aj93054.

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The Department of Mines and Energy, South Australia (DME) contracted Michael Williams and Associates Pty Ltd to audit the environmental management of seismic exploration operations in the South Australian Otway Basin. The audit was carried out in early 1992 and covered petroleum exploration operators and DME environmental management systems. An innovative field sampling technique was developed to compare the environmental impact of two different seismic line clearing techniques. Recovery of native vegetation as measured by vegetation structure was also quantified.The audit found DME to have a dynamic and integrated environmental management system while company systems varied in standard. Wide consultation assisted the audit process.As a result of clearing for agriculture, native vegetation covers only six per cent of the Otway Basin. With the strict limitations to broad-scale vegetation clearance since the mid-1980s and the cessation since 1991, the greatest environmental impact of seismic exploration is the clearance of native vegetation for access by seismic vehicles. Native vegetation structure and associated abiotic variables on seismic lines and adjacent control sites, were subject to a classification and ordination analysis which compared the impact of seismic lines constructed by bulldozer or Hydro-ax (industrial slasher). Post-seismic recovery rates of three different vegetation associations were also determined. This analytical technique permits the effects of seismic line clearance to be compared with the natural variability of specific vegetation associations within a region. In interpreting the results however, there is a confounding effect of line type and year as most of the more recent seismic lines were constructed using a Hydro-ax. Results indicate that Hydro-ax clearing affects vegetation structure less than bulldozing. Most Hydro-ax sites recovered within a few years whereas some sites, bulldozed as early as 1971, particularly tussock grasslands, have not yet recovered.This study provides a significant break-through in the debate about the persistence of seismic impacts on native vegetation. As a rapid preliminary assessment, sampling vegetation structure rather than floristics, provides a cost-effective audit and monitoring technique which can be used by non-specialists in a range of petroleum exploration environments. Any significant structural differences may require more detailed analysis to determine if floristic composition also differed.

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Kalizinje, Frank. "Combating Customs Revenue Fraud in WCO East and Southern African Region: A Mirror Analysis Through the Lens of Malawi." Global Trade and Customs Journal 13, Issue 5 (May 1, 2018): 224–33. http://dx.doi.org/10.54648/gtcj2018024.

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Increasing trade volumes breeds the risk of Customs fraud which challenges Customs administrations to do more with limited resources. Against this backdrop, the study employs mirror analysis in order to identify, classify and approximate Customs revenue fraud in Malawi’s 2015 trade data. The analysis reveals plausible fraud cases in various products and this will inform Customs policies in risk analysis, enforcement and post-clearance audit. To this effect, a fraud control plan which will help in sealing revenue leakages has been suggested. Implications of the study on economic operators and trade facilitation are also addressed.

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Hendry, Jane, Robert Small, Abdullah Zreik, Niamh Smyth, and Joby Taylor. "The case for early post-vasectomy semen analysis combining small non-motile sperm and azoospermia." Journal of Clinical Urology 12, no. 1 (October 2, 2018): 50–53. http://dx.doi.org/10.1177/2051415818800550.

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Background: Post-vasectomy semen analysis timing and criteria guidelines have evolved over time. Through analysis of our unit’s practice of post-vasectomy semen analysis from earlier sampling protocols at 8 weeks to single sampling at 12 weeks then 16 weeks, the impact on success rates and patient compliance were assessed. In addition, the use of small numbers of non-motile sperm and azoospermia combined rates as a marker of sterility were examined. Methods: All patients who underwent vasectomy in 2011 (8 and 12-week samples), 2013 (12-week samples) and 2016 (16-week samples) were included. Patients were given written and verbal instructions explaining the sample delivery protocol and samples. χ2 Testing was used to compare patient compliance and the results of post-vasectomy semen analysis with significance set at P<0.05. Results: In total 1124 vasectomies were performed, with 21% ( N=232) of patients non-compliant with submitting samples at the requested time period. Azoospermia rates increased with a longer time to post-vasectomy semen analysis from 82% to 95%, P<0.001; however, declining compliance meant the proportion of patients given clearance remained the same (70% vs. 68%, P=0.32). Rates of small non-motile sperm declined over an increasing time to post-vasectomy semen analysis. Therefore combined azoospermia and small non-motile sperm rates remained stable over an increasing sampling time (95% vs. 99%, P=0.39). Conclusion: The use of earlier post-vasectomy semen analysis is recommended as patient compliance decreases with the time from vasectomy. When azoospermia and small non-motile sperm rates are combined the rates of success of the procedure remain the same over time therefore earlier testing at 8 weeks is feasible without compromising clearance rates. Level of evidence: Not applicable for this single centre audit.

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Farrands, R., B. W. Turney, and P. V. S. Kumar. "Factors Predicting the Success of Extracorporeal Shock Wave Lithotripsy in the Treatment of Ureteric Calculi." British Journal of Medical and Surgical Urology 4, no. 6 (November 2011): 243–47. http://dx.doi.org/10.1016/j.bjmsu.2011.06.001.

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Objective: To evaluate the success of extracorporeal shock wave lithotripsy (ESWL) in the treatment of ureteric calculi and determine the factors which influence outcome. Patients and methods: A retrospective audit of patients with a single ureteric stone receiving ESWL was performed. Success was defined as complete stone clearance on post-treatment imaging. Patient demographics and stone characteristics were correlated to ESWL outcome. Results: 108 patients met the inclusion criteria for this study. The mean age of the patients was 52.5 years (range 24–89 years). 80% (86/108) of patients were male. Stone sizes varied from 4 to 19 mm (mean 7.92 mm). The overall ESWL success rate for ureteric stones was 79%. Treatment was more effective for smaller ( p = 0.003) and more located stones ( p = 0.035). Stone size correlated with number of treatments required ( p =0.005). A JJ stent in situ at the time of ESWL reduced the success rate ( p = 0.002). Conclusions: Stone size, site in the ureter, and the presence of a JJ stent were predictors of ESWL success. Our study from a District General Hospital in the UK demonstrates that ESWL may be used with high efficacy to treat ureteric stones.

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Egan, J. J., H. I. Adamali, S. S. Lok, J. P. Stewart, and A. A. Woodcock. "Ganciclovir Antiviral Therapy in Advanced Idiopathic Pulmonary Fibrosis: An Open Pilot Study." Pulmonary Medicine 2011 (2011): 1–5. http://dx.doi.org/10.1155/2011/240805.

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Hypothesis. Repeated epithelial cell injury secondary to viruses such as Epstein Barr and subsequent dysfunctional repair may be central to the pathogenesis of IPF. In this observational study, we evaluated whether a combination of standard and anti-viral therapy might have an impact on disease progression.Methods. Advanced IPF patients who failed standard therapy and had serological evidence of previous EBV, received ganciclovir (iv) at 5 mg/kg twice daily. Forced vital capacity (FVC), shuttle walk test, DTPA scan and prednisolone dose were measured before and 8 weeks post-treatment.Results. Fourteen patients were included. After ganciclovir, eight patients showed improvement in FVC and six deteriorated. The median reduction of prednisolone dose was 7.5 mg (44%). Nine patients were classified “responders” of whom four showed an improvement in all four criteria, while three of the five “non-responders” showed no response in any of the criteria. Responders showed reduction in prednisolone dosage (P=.02) and improved DTPA clearance (P=.001).Conclusion. This audit outcome suggests that 2-week course of ganciclovir (iv) may attenuate disease progression in a subgroup of advanced IPF patients. These observations do not suggest that anti-viral treatment is a substitute for the standard care, however, suggests the need to explore the efficacy of ganciclovir as adjunctive therapy in IPF.

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Більше джерел

Дисертації з теми "Post-clearance audit"

Cuong, Le The, and 黎式強. "Evaluate the effectiveness of the implement of export and import data software for the inspection of local enterprises in post clearance audit - General Department of Customs." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/39689343208645680184.

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碩士
樹德科技大學
資訊管理系碩士班
99
When Vietnam joined WTO, the volume of exports and imports would increase, requiring urgent setup of Customs to ensure faster goods clearance, cost and time reduction to increase the competitiveness of enterprises. To meet the above demands, Vietnam Customs needed to change and applied modern managements. One such measure was the post-clearance audit system. The post-clearance audit system in Vietnam was officially applied in 01.01.2002 and used the import - export data software is a effective tool for performing their duties. As a young officer of Customs, I often use the software to evaluate the compliance of the business, that''s why I''ve chosen this Title for my research “Evaluate the effectiveness of the implement of export and import data software for the inspection of local enterprises in post clearance audit - General Department of Customs” On the basis of the research, summarized the practical implementation of export and import data software and research purpose of this subject is to appreciate the effective use of export and import data software and provide the solutions to improve the export and import data software post clearance audit at the General Department of Customs.

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Кримчак, Л. А., та L. A. Krymchak. "Інформаційно-аналітичне забезпечення економічної безпеки зовнішньоекономічної діяльності промислових підприємств". Дисертація, 2019. http://elar.khnu.km.ua/jspui/handle/123456789/8880.

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Частини книг з теми "Post-clearance audit"

"Guyana Post-Clearance Audit." In ASYCUDA Compendium 2020, 36–37. United Nations, 2021. http://dx.doi.org/10.18356/9789216040147c018.

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