A Delphi study into the audit challenges of IT governance in the Australian public sector

Information technology (IT) has been playing a powerful role in creating a competitive advantage for organisations over the past decades. This role has become proportionally greater over time as expectations for IT investments to drive business opportunities keep on rising. However, this reliance on IT has also raised concerns about regulatory compliance, governance and security. IT governance (ITG) audit leverages the skills of IS/IT auditors to ensure that IT initiatives are in line with the business strategies. ITG audit emerged as part of performance audit to provide an assessment of the effective implementation of ITG. This research attempts to empirically examine the ITG audit challenges in the public sector. Based on literature and Delphi research, this paper provides insights regarding the impact of, and required effort to address these challenges. The authors also present the ten major ITG audit challenges facing Australian public sector organisations today.

The Use of Ecological Design to Achieve Sustainable Development in Queensland, Australia

This series of technical papers arose out of the action by a private entrepreneur to initiate a process beyond mere regulatory compliance in order to achieve best environmental practice at proposed large new visitor gateways to Australia’s Great Barrier Reef. Because of the complexity of issues involved at such urbanized downstream sites, the range of topics covered is wide – though still only those considered at this juncture to be of management priority. Included on this platform is one introductory paper reviewing the history of environmental management in the field in Queensland, and three papers which seek to appreciate the main techniques by which government contributes to the solutions viz. through the national park, threatened species list, and environmental impact assessment. The history paper was designed to allow the present series to be considered in broad context as well as performance to date. The work emphasizes that much of the fertile land that must be sustained nowadays lies in the province of the private sector, and that the initiative to create any new cost-effective paradigm in ecologically-sustainable practices lies mostly in their hands. In all instances, this strategic approach to large-scale property planning is through ecological design – using field case studies around the immediate biophysical catchment of the development, with attendant focus on the associated legal catchment (the actual development site) and the social catchment (the effective land managers). The first of these has given rise to a document termed a Regional Landscape Strategy, its implementation planned in concert with an Environmental Impact Assessment of the site and with a Strategic Regional Initiative (still being tested in the field) for community engagement. The first document takes into account the aspirations of government as expressed in its broad-scale regional plans.

Remote sensing utility expansion through Earth Portal internet browser

A modular, graphic-oriented Internet browser has been developed to enable non-technical client access to a literal spinning world of information and remotely sensed. The Earth Portal (www.earthportal.net) uses the ManyOne browser (www.manyone.net) to provide engaging point and click views of the Earth fully tessellated with remotely sensed imagery and geospatial data. The ManyOne browser technology use Mozilla with embedded plugins to apply multiple 3-D graphics engines, e.g. ArcGlobe or GeoFusion, that directly link with the open-systems architecture of the geo-spatial infrastructure. This innovation allows for rendering of satellite imagery directly over the Earth's surface and requires no technical training by the web user. Effective use of this global distribution system for the remote sensing community requires a minimal compliance with protocols and standards that have been promoted by NSDI and other open-systems standards organizations.

Are we there yet?

The political and bureaucratic discourse surrounding non-profit sector reform is centred on streamlining the regulatory framework. Phrases such as 'one-stop shop','reducing red tape' and 'duplicative, burdensome and unclear requirements' fill press releases, government reports and discussion papers. In this chapter, I examine quantitative measures of the current regulatory compliance burden facing non-profit organisations in Australia as a benchmark for measuring progress over the coming years. I focus on regulatory compliance estimates for four key stages of non-profit enterprise activity non-profit enterprise start-up and registrations; fundraising;grant paperwork; and regulation proportionate to the size of the non-profit enterprise.

Audit committee effectiveness in a mandatory disclosure environment

This study examines audit committee effectiveness in its association with regulatory compliance in a highly sanctioned environment. It uses the Australian continuous disclosure regime to investigate whether audit committee effectiveness is associated with a higher frequency of disclosures, thereby enhancing the efficiency of the capital market and creating more informed individual investors. The findings show that, as hypothesised, audit committee effectiveness measured as an index composed of sub-components involving audit committee size, meeting frequency, independence, member financial literacy and membership of other audit committees, is positively associated with disclosure frequency. Further tests show that it is the financial literacy sub component which is most implicated in this relationship. Company size, years of listing, the proportion of inventories and receivables to total assets, whether or not the company has been involved in a takeover offer or bid or in changes to its number of shares are significant control variables.

Legislative policy, law and competitiveness: a mysterious and difficult relationship in the EU

The Lisbon Agenda places Europe in a uniquely difficult position globally, most particularly as an example of a social and regulatory experiment which many consider to be doomed to failure. The drive towards economic competitiveness has led to a focus on regulation and its effect on entrepreneurship, productivity and business growth but assessing this relationship is complex for a number of reasons. First, not all regulatory effects can be predicted precisely in relation to behavioural outcomes. Path-dependency scholars have also demonstrated that the regulation will have varying effects depending on context. Second, theoretically it is clear that many non-regulatory factors may contribute to economic and competitive success. Third, there is evidence of internal conflict within the Commission as to the relative importance of the Lisbon goals. Finally, the experience of distinct Member States presents challenges both for assessment and prescriptive remedies. The Commission has estimated that the cost of regulatory compliance obligations on businesses in the EU is between 4% and 6% of gross domestic product and that 15% of this figure is avoidable 'red tape' (the term used specifically to signify unnecessary compliance burdens). This article proposes to assess the likely outcomes of de-regulation as we rapidly approach 2010, the year for attainment of the Lisbon goals.

Developing “middle leaders” in the public services? The realities of management and leadership development for public managers

Purpose – This paper aims to assess the actual contribution to organisational change of management and leadership development (MLD) activity for middle managers (MMs) in public service organisations (PSOs). Design/methodology/approach – Using the case study approach, the paper compares the content and outcomes of management and leadership training interventions for MMs in two large PSOs. The organisations, a fire brigade and a train operating company, are leaders in their sectors with respect to management development and “modernisation” of their services. Findings – The paper demonstrates how, in one case, MM development was largely an exercise in regulatory compliance, with little effect on individual MMs' performance or organisational outcomes. The second case demonstrates how MMs were effectively trained to enforce specific human resource policies which contributed to the successful implementation of top-down strategy yet paid little attention to the potential leadership role of MMs. Research limitations/implications – The paper highlights the need for further contextualised research at organisational level into the outcomes of MLD, especially in terms of different public service contexts. Practical implications – The paper demonstrates the dangers of designing and implementing development programmes without sufficient regard to professional practice and the realities of managerial discretion in PSOs. Originality/value – The paper provides an in-depth and contextualised insight into the conditions for success and failure in management development interventions in PSOs.

Sheriffs and outlaws: in pursuit of effective enforcement

Compliance has emerged as a key component of regulatory control, but has been subject to limited research. This paper examines compliance in relation to planning control in the jurisdiction of Northern Ireland. It draws upon a review of practice and procedure used to deal with planning enforcement cases and interviews conducted with professional planners. Many of the options considered emerge from the Review of Planning Enforcement System in England published by the Office of the Deputy Prime Minister (2002). The findings are incorporated with theoretical perspectives of regulatory compliance and provide a platform for more effective control of development.

Cooperative bank efficiency in Japan: a parametric distance function analysis

This study examines the relative performance of Japanese cooperative banks between 1998 and 2009, explicitly modeling non-performing loans as an undesirable output. Three key findings emerge. First, the sector is characterized by increasing returns to scale which supports the ongoing amalgamation process within the sector. Second, although restricted in product offerings, markets and their membership base, Japanese cooperatives secured both technical progress (a positive shift in the frontier) and a decrease in technical inefficiency (distance from the frontier). Third, the analysis highlighted that regulatory pressure to reduce non-performing loans will have an adverse impact on both output and performance. 

Conundrums in Conservation: Complexity in Control

The departure point for this investigation is to highlight the centrality of regulation theory as a praxis in planning enforcement. The value of the conceptual framework is demonstrated by application in the problematic arena of conservation regulatory compliance, where there is currently a dearth of investigation. It is evidenced that this thematic approach provides a lens to scrutinise problematic areas of control and provides a deeper understanding of the difficulties faced by planning enforcement operational practice generally and heritage regimes specifically. The utility of the proposed mechanism is that it remedies the current well documented pitfalls of disjointed, piecemeal strategies by providing a framework for robust, coherent decision making not only in planning but in the wider regulatory arena.

O papel da engenharia na gestão de ativos de uma unidade industrial

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia de Manutenção

Ensaios sobre regulação bancária e política antitruste

Esse trabalho manifestado na forma de ensaio com proposições, procura apresentar, uma visão dos fundamentos e encadeamentos dos fatores econômicos e das políticas públicas, presentes nas condicionantes da regulação financeira do sistema bancário, suas causas, condutas e consequências no equilíbrio de mercado e por assim dizer na ocorrência do risco sistêmico e relacionando-os na concentração, concorrência e regulação antitruste no sistema bancário. Nesse ensejo, esses ensaios promovem diversas frentes de debates a partir de um conjunto de teorias existentes, exaustivamente detalhadas, além de algumas das práticas adotadas por agentes de mercado, buscando demonstrar os principais impactos das principais considerações e variáveis, e suas intrincadas relações sob diferentes ângulos e por diferentes pontos de vista, e a seguir, relacioná-las as conveniências procedimentais de análise da regulação bancária e do antitruste bancário, isoladamente e entre si. Apresentando sugestões de adequação regulatória para o sistema bancário que estimule a estabilidade do mercado prevenindo crises e ocorrências dos riscos associados e o consequente amoldamento da regulação antitruste recomendando pela busca de harmonização na prevenção do risco sistêmico e da defesa da concorrência sem prejuízo nas vertentes de regulação prudencial presentes nas prioridades regulatórias atuais.

Variable speed refrigeration system with HPF input rectifier stage

This paper is based on the analysis and implementation of a new drive system applied to refrigeration systems, complying with the restrictions imposed by the IEC standards (Harmonic/Flicker/EMI-Electromagnetic Interference restrictions), in order to obtain high efficiency, high power factor, reduced harmonic distortion in the input current and reduced electromagnetic interference, with excellent performance in temperature control of a refrigeration prototype system (automatic control, precision and high dynamic response). The proposal is replace the single-phase motor by a three-phase motor, in the conventional refrigeration system. In this way, a proper control technique can be applied, using a closed-loop (feedback control), that will allow an accurate adjustment of the desirable temperature. The proposed refrigeration prototype uses a 0.5Hp three-phase motor and an open (Belt-Drive) Bitzer IY type compressor. The input rectifier stage's features include the reduction in the input current ripple, the reduction in the output voltage ripple, the use of low stress devices, low volume for the EMI input filter, high input power factor (PF), and low total harmonic distortion (THD) in the input current, in compliance with the IEC61000-3-2 standards. The digital controller for the output three-phase inverter stage has been developed using a conventional voltage-frequency control (scalar V/f control), and a simplified stator oriented Vector control, in order to verify the feasibility and performance of the proposed digital controls for continuous temperature control applied at the refrigerator prototype. ©2008 IEEE.

HPF boost interleaved operating in discontinuous conduction mode for trolleybus application

This paper deals with results of a research and development (R&D) project in cooperation with Electric Power Distribution Company in São Paulo (Brazil) regarding the development and experimental analysis of a new concept of power drive system suitable for application in traction systems of electrical vehicles pulled by electrical motors, which can be powered by urban DC or AC distribution networks. The proposed front-end structure is composed by five boost power cells in interleaving connection, operating in discontinuous conduction mode as AC-DC converter, or as DC-DC converter, in order to provide the proper DC output voltage range required by DC or AC adjustable speed drivers. Therefore, when supplied by single-phase AC distribution networks, and operating as AC-DC converter, it is capable to provide high power factor, reduced harmonic distortion in the input current, complying with the restrictions imposed by the IEC 61000-3-4 standards resulting in significant improvements for the trolleybuses systems efficiency and for the urban distribution network costs. Considering the compliance with input current restrictions imposed by IEC 61000-3-4 standards, two digital control strategies were evaluated. The digital controller has been implemented using a low cost FPGA (XC3S200) and developed totally using a hardware description language VHDL and fixed point arithmetic. Experimental results from a 15 kW low power scale prototype operating in DC and AC conditions are presented, in order to verify the feasibility and performance of the proposed system. © 2009 IEEE.

Going green: prospects for SME's to attain ISO 14001 and the challenges they face in the process

This research aimed to identify any common factors that have enabled and/or motivated SMEs to successfully implement ISO 14001 whilst the majority have not. It also identified what challenges and barriers SMEs face in doing so and how some have overcome these. The existing literature suggests that the majority of SMEs perceive their environmental impacts to be proportional to their size; have a poor understanding of environmental issues; have a poor awareness of environmental regulations; do that have the necessary expertise or leadership to address environmental issues and that SMEs with an environmental management system such as ISO 14001 are very much the minority. The main factors that influenced whether an SME had implemented ISO 14001 were: competitive advantage, regulatory compliance, supply chain pressures, leadership, expertise, resources and external support. This research used qualitative analysis of interviews with managers and directors from 8 SMEs with ISO 14001 and 4 without. All of the SMEs were based in the West Midlands or Staffordshire. Interviews were also conducted with 3 organisations offering support to businesses on environmental issues and with 1 large business who was engaging their suppliers (which included SMEs within this sample) on environmental issues. The research found that there were four main factors that enabled or motivated the SMEs to implement ISO 14001, these were: leadership, supply chain pressures, external support and SMEs' history and experience of accredited management systems. The main challenges that these business had to overcome and that prevented the other SMEs from achieving ISO 14001 were: achieving regulatory compliance, perceived financial cost, lack of perceived competitive advantage, access to relevant and affordable support and for those SMEs without ISO 14001 there was very little perceived external pressure or need for them to do so.