Search results

Purpose: The study is designed to investigate internal audit functions in banks’ cyber security governance processes by assessing the pros and cons of blockchain technology through swot analysis.

Need of the Study: The study is needed to clarify the complexities in internal audit fields integrated into cyber security governance and explore the blockchain application opportunities.

Methodology: Blockchain technology is explored from the point of technical concepts and policy framework by swot analysis to propose a set of solutions for continuous audit methods in cyber security governance.

Limitations: The sample of this study is limited to the personal ideas and evaluations of academicians, experts in the banking sector and legal regulators of Türkiye, with the data received between March and December 2021.

Findings: Blockchain technology can be applied as an alternative to conventional risk control methods as a mechanism of continuous audit methods to reduce human mistakes and special causes.

Practical Implications: The control of risk management operations for cyber security processes should be performed with the support of audit units of the banks. Therefore, innovations are being implemented to cyber-risk controls to drop the defects that cause technical and ethical issues with blockchain technology as a way of using automation. So, this advancement can be applied in audit operations practically for unanticipated events which can emerge in cyberspace to mitigate inherent risk to residual levels. However, there is ample room to adapt this technology for cyber security management and audit practices from the point of view of the labour force, regulations and environmental issues.

This study aims to investigate the working way of the e-Pulse portal in Türkiye as a sample of a next-generation digital tool for health data management. Accordingly, this study focuses on explaining the structure and key services of the e-Pulse portal in the context of health data management.

This study is a technical paper that will explain how the e-Pulse portal works in Türkiye. Accordingly, the data are based on secondary sources and mostly the official website of the e-Pulse portal. As a sample case, this study investigates the e-Pulse portal from Türkiye. The data are categorized by tables, and some key factors are classified based on review results.

As a result of the review of the e-Pulse portal's sample account, it is seen that the e-Pulse portal provides comprehensive data for personal health data for both individuals and healthcare professionals. By permitting healthcare professionals, users or patients can share their personal health data on specific dates and numbers whenever they need and want. When sharing recorded personal health data, citizens or patients can get more efficient healthcare service on the time.

By giving descriptive evidence and review through the e-Pulse portal, countries with high-populated can see the key e-services and elements to manage health data through digital tools. On the other side, this study has some limitations. This study investigated the e-Pulse portal and its e-services for Türkiye and gave some findings mostly based on subjective deduction. Another digital portal can give different findings for the literature.

Based on the e-Pulse portal case, it is determined that by creating a digital portal with recorded personal up-to-date health data, healthcare services can be ensured more efficiently among high-populated countries in the long term. While population growth and pandemic possibilities such as COVID-19 increase throughout the world, serving more patients with these portals will increase efficiency and service quality, provided that patient information is well protected.

This study reveals key e-services and segments to provide personal health data management by a next-generation digital tool based on the e-Pulse portal. The main contribution of this study is expected to guide other countries when adapting next-generation technology or systems to manage health data in the future.

This paper aims to develop a crisis readiness framework for road traffic crisis response for law enforcement agencies in the United Arab Emirates (UAE).

A Delphi method was used that combined questionnaire-based survey and the analytical hierarchy process to collect quantitative and qualitative data from an expert panel of crisis readiness professionals on how they prioritise and weigh the different strategic criteria, sub-criteria and performance indicators in the context of law enforcement agencies’ traffic response.

The findings of this paper resulted in the identification, ranking and validation of ten key dimensions of crisis readiness clustered into three distinct sets of priority rankings: response planning, resources, training and coordination; information management and communication and risk and hazard assessment; and early warning, legal and institutional frameworks, recovery initiation and property protection. The results additionally established the relative priority of sub-criteria for each criterion and validated a broad set of key performance indicators (KPIs) for the top six ranked criteria.

The findings are based on a single case study focused on a specific area of operation within crisis response and one group of organisations of the UAE police sector. This potentially places a constraint on the wider generalisation of the findings to different operational areas and agencies, as they may have different priorities or organisational conditions that have implications for the framework application and the relative importance of certain criteria and sub-criteria.

This paper provides strategic guidance in the form of a prioritised list of criteria, sub-criteria and KPIs that can direct efforts to optimise different dimensions of crisis readiness at a strategic and operational level.

This paper makes an original contribution in identifying the key criteria and performance indicators of crisis readiness for road traffic situations. The findings contribute a comprehensive strategic readiness framework that supports planning and decision-making for the development of organisational capacities that can enhance response times of police to road traffic crises. This framework ranks dimensions of crisis readiness and key sub-criteria in order of priority and validates the key components of crisis readiness that can support practitioners to structure, standardise and benchmark key processes and elements of crisis response.

Almost four years after the COVID-19 pandemic, the changes in the labour market and legislation, but also in people's lives, do not stop. At the same time, employees' perceptions regarding the change in the legislative and contractual framework, as well as in the working conditions and the use of telework, also change. Therefore, the aim of the paper is to identify the perceptions of employees regarding the use of telework in the post-pandemic period.

The research was based on a survey carried out on 128 teleworkers in the post-pandemic period. The statistical hypotheses were tested using Kolmogorov–Smirnov and Kruskal–Wallis tests, multiple linear regression and pairwise comparison analysis.

The results of the study demonstrate that the modification of the legislative and contractual framework and of the working conditions, as well as of the way of using information and communication technology in the post-pandemic era, generates a positive and significant impact on the use of telework by employees. Some of the main advantages valued by teleworkers included the possibility of benefitting from a flexible work schedule and the possibility of reducing transport costs.

The study highlights the need to continuously develop and update labour policies and strategies in line with current and future labour market requirements, considering the implications of telework on the perceptions of employees, so that government organisations and managers who want to protect the rights and interests of teleworkers, aspects of their lives and organise an appropriate work environment manage to do so in order to achieve the expected results.

The purpose of this paper is to provide a high-level analysis of the intersection emerging cryptocurrency sector with anti-money laundering (AML) regulations and risk-based AML diligence systems maintained by financial institutions.

The analysis begins with a description of cryptocurrencies, focusing specifically on how the supporting technologies and applications increase vulnerabilities. The information will lay the foundation for examining the vulnerabilities existing in the architecture of cryptocurrency technology, as well as potential targets for regulations. The second part of the analysis will then shift focus to defining the scope of the money laundering problem associated with cryptocurrencies. An in-depth understanding of the problem is necessary to inform tailored AML legislation and regulations. The third part of the analysis will explore emerging AML regulations that govern cryptocurrencies, focusing specifically on those being developed and implemented in the United Arab Emirates (UAE). The UAE regulations will then be compared to those of the USA and European Union (EU) for comparative analysis and best practices.

The UAE has a robust legal system aimed at bolstering AML efforts while supporting widespread integration of crypto assets into business and government operations. A review of the UAE’s legislative framework reveals critical issues. First, the current regulations do not cover decentralized finance (DeFi) and non-fungible tokens (NFTs). The absence of clear regulations for DeFi and NFT protocols has created a leeway for money laundering and related criminal activities. Second, there is a high level of fragmentation in the UAE’s legislative landscape. The UAE does not have uniform, national laws that apply to all the Emirates. Fragmentation is not unique to the UAE but a major global problem that affects the USA and EU. Therefore, it is necessary to adopt a tailored approach where standard rules and regulations are responsive to the diverse aspects of cryptocurrencies. The strategy is vital, as it will be impractical to create a single legislation or law that will cover all the crypto assets, including their diverse applications. Furthermore, the Financial Action Task Force (FATF) should develop a global standard that will support a unified/harmonized application of AML/counter-terrorist financing (CTF) laws and regulations related to cryptocurrencies and the blockchain technology.

The borderless nature of digital currency and exchanges means that the existing laws and regulations are inadequate to address cross-border money laundering activities. Thus, there is an urgent need of harmonizing global regulations to ensure uniformity in applications. The quest for harmonization should be a priority as the FATF works towards developing a global standard. The global standard will support a uniform application of AML/CTF laws and regulations related to cryptocurrencies and the blockchain technology.

The purpose of this paper is to explore the legislative framework that governs whistleblowing in the UAE.

The paper examines social perceptions and practical challenges related to the act of whistleblowing. It focuses on the effectiveness, limitations and implications of the current legal status of whistleblowing in the UAE.

The UAE does not have a unified legal framework that governs whistleblowing and whistleblower protections like in the case of the USA. Therefore, there is an urgent need for comprehensive federal regulations that will apply to all sectors across the entire UAE. Each emirate and economic zone can then model their whistleblowing regulations against the federal law to ensure consistency and uniformity in application. The UAE will also benefit from public awareness and education programs to address the conservative culture that discourages whistleblowing. Most importantly, corporate governance and culture are central to the success of existing laws considering the overreliance on organizations and employees.

The paper provides a robust and analytical discussion of the whistleblowing laws and regulations in the UAE to dissect current practices and implications for future practice.

This article analyses how the MONDRAGON Group has overcome the barriers that the literature identifies in the creation of employee owned companies (Mygind and Poulsen, 2021), and how it has managed to grow over the last few decades.

To this end, based on an analysis of the legislative framework and the internal documentation of the MONDRAGON Group and its cooperatives, the case of what is often considered the most successful and highly developed network of co-operative firms is studied.

The study leads us to conclude that MONDRAGON has had sufficient capacity to overcome the barriers faced by worker-owned companies and has known how to adapt to the economic and social demands of each moment, despite the fact that at certain times it has had to act flexibly in its principles.

The work is limited to the analysis of the Group's internal documentation. It would be interesting to complement this vision with the perceptions of MONDRAGON's partners.

The MONDRAGON Group's study can show other cooperative experiences what the keys to success are.

MONDRAGON has been analysed from different perspectives, but how it has overcome the specific barriers presented by employee-owned companies has not been specifically studied. This perspective makes it possible to identify some of the group's success factors.

The purpose of this paper is to critically investigate the Ethiopia’s climate change adaptation and mitigation regulatory frameworks and their congruency with the guiding principles under the United Nations (UN) Climate Convention, to show the alignment of the regulatory frameworks with the UN Climate Change rules. Rising temperatures, erratic rainfall distribution, recurrent droughts and floods require robust climate change mitigation and adaptation policies and effective implementation in the country.

Through the doctrinal legal research method, the author has used a detailed analysis of primary sources, both national and international legislative enactments. Besides, the research has benefitted from secondary sources like research reports, online publications, scientific journals, international reports, books and journal articles.

The findings reveal that in Ethiopia, there is no national climate change-specific policy and legislation. Although there are scattered sectoral climate-related policies and strategies, they are not consistent with the principles of the United Nations Framework Convention on Climate Change (UNFCCC).

This study argues that having comprehensive specific climate change policy and legislative frameworks consistent with UNFCCC guiding principles could help to mitigate and adapt to the adverse effects of climate change in the country.

Due to their particular nature, virtual assets (VA) are vulnerable to financial crimes such as money laundering and if the appropriate legal mechanisms are not established, this may result in the financial collapse of various economies. To this effect, best practices and standards have been published by some international organisations such as the Financial Action Task Force and IMF which are now domesticated in the national laws of several countries. Therefore, the purpose of this study is to analyse the anti-money laundering (AML) legislative framework in the context of VA in three countries, namely, Mauritius, Japan and South Africa.

To achieve the research objective, the Mauritian AML laws in the context of VA were compared with the corresponding laws of some other countries, namely, Japan and South Africa. As such, a qualitative research method was adopted. In particular, the black letter approach was used to examine the relevant laws of these countries. A comparative analysis was conducted concerning the relevance of AML laws for each country when dealing with VA with the view of suggesting recommendations for Mauritian stakeholders to adopt to enhance the existing AML legal and regulatory framework.

The comparative study conducted has revealed that there are both similarities and divergences among the AML framework of the three countries further to which this research recommends that the Mauritian laws must be amended concerning the duration of information storage on VA, the definition of VA, advertisement by VA service providers and the electronic submission of annual reports. The Mauritian regulatory bodies also need to play a more active role in their joint collaboration to monitor suspicious VA transactions to combat money laundering.

At present, this study will be among the first academic writings on the efficiency of AML laws in the context of VA in Mauritius and also, because existing literature is quite scarce on assessing the adequacy of AML legislation in developing countries, this research aims at filling in the gap in literature. This study is carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.