The ethical Principle of Proportionality requires combatants not to cause collateral harm excessive in comparison to the anticipated military advantage of an attack. This principle is considered a major (and perhaps insurmountable) obstacle to ethical use of autonomous weapon systems (AWS). This article reviews three possible solutions to the problem of achieving Proportionality compliance in AWS. In doing so, I describe and discuss the three components Proportionality judgments, namely collateral damage estimation, assessment of anticipated military advantage, and judgment of (...) “excessiveness”. Some possible approaches to Proportionality compliance are then presented, such as restricting AWS operations to environments lacking civilian presence, using AWS in targeted strikes in which proportionality judgments are pre-made by human commanders, and a ‘price tag’ approach of pre-assigning acceptable collateral damage values to military hardware in conventional attritional warfare. The article argues that application of these three compliance methods would result in AWS’ achieving acceptable Proportionality compliance levels in many combat environments and scenarios, allowing AWS to perform most key tasks in conventional warfare. (shrink)

People often fail to comply with the demands of morality. Partial compliance theory takes this noncompliance or its possibility into account in the formulation of moral requirements for people to comply with, or in the evaluation of people’s actions against those requirements. This chapter critically engages with recent work on partial compliance theory. It examines the relationship between noncompliance and injustice, assesses different ways of doing partial compliance theory, sketches the relationship between partial compliance theory and (...) other central methodological debates in moral and political philosophy, and considers whether it is reasonable to issue moral requirements without examining what would happen if everyone did their part. (shrink)

Powerful, technically complex international compliance regimes have developed recently in certain professions that deal with risk: banking (the Basel II regime), accountancy (IFRS) and the actuarial profession. The need to deal with major risks has acted as a strong driver of international co-operation to create enforceable international semilegal systems, as happened earlier in such fields as international health regulations. This regulation in technical fields contrasts with the failure of an international general-purpose political and legal regime to develop. We survey (...) the new global regulatory systems in the actuarial, banking and accounting fields, with a view to showing how the need to deal reasonably with risk has resulted in an international de facto law solidly based on correct abstract principles of probability. (shrink)

Though there is no international government, there are many international regimes that enact binding regulations on particular matters. They include the Basel II regime in banking, IFRS in accountancy, the FIRST computer incident response system, the WHO’s system for containing global epidemics and many others. They form in effect a very powerful international public sector based on technical expertise. Unlike the public services of nation states, they are almost free of accountability to any democratically elected body or to any legal (...) system. Although by and large they have acted for good, the dangers of long-term unaccountability are illustrated by the travesties of justice perpetrated by the International Labour Organisation Administrative Tribunal. (shrink)

The EU AI Act is the first step toward a comprehensive legal framework for AI. It introduces provisions for AI systems based on their risk levels in relation to fundamental rights. Providers of AI systems must conduct Conformity Assessments before market placement. Recent amendments added Fundamental Rights Impact Assessments for high-risk AI system users, focusing on compliance with EU and national laws, fundamental rights, and potential impacts on EU values. The paper suggests that automating business process compliance can (...) help standardize these assessments and outlines some methodological guidelines. (shrink)

The full compliance assumption has been the focus of much recent criticism of ideal theory. Making this assumption, critics argue, is to ignore the important issue of how to actually make individuals compliant. In this article, I show why this criticism is misguided by identifying the key role full compliance plays in modelling fairness. But I then redirect the criticism by showing how it becomes appropriate when Rawls and other ideal theorists expect their model of fairness to guide (...) real-world political practice. Attempts to establish institutions conforming to this ideal could have undesirable consequences and might even undermine fairness itself. (shrink)

This research paper explores effective governance strategies aimed at ensuring consistency and compliance within Business Rules Management Systems (BRMS). As organizations increasingly rely on BRMS to streamline decision-making processes, the need for robust governance becomes paramount. The abstract delves into the challenges posed by evolving business environments and complex regulatory landscapes, emphasizing the significance of maintaining rule consistency and compliance. The paper investigates diverse governance models and their applicability in promoting adherence to business rules across organizational units. Additionally, (...) it addresses the role of technology in facilitating governance mechanisms, including version control, audit trails, and automated monitoring. The study contributes valuable insights to both academia and practitioners by offering a nuanced understanding of governance strategies crucial for fostering reliability, uniformity, and compliance within BRMS. (shrink)

Typically, fair machine learning research focuses on a single decision maker and assumes that the underlying population is stationary. However, many of the critical domains motivating this work are characterized by competitive marketplaces with many decision makers. Realistically, we might expect only a subset of them to adopt any non-compulsory fairness-conscious policy, a situation that political philosophers call partial compliance. This possibility raises important questions: how does partial compliance and the consequent strategic behavior of decision subjects affect the (...) allocation outcomes? If k% of employers were to voluntarily adopt a fairness-promoting intervention, should we expect k% progress (in aggregate) towards the benefits of universal adoption, or will the dynamics of partial compliance wash out the hoped-for benefits? How might adopting a global (versus local) perspective impact the conclusions of an auditor? In this paper, we propose a simple model of an employment market, leveraging simulation as a tool to explore the impact of both interaction effects and incentive effects on outcomes and auditing metrics. Our key findings are that at equilibrium: (1) partial compliance by k% of employers can result in far less than proportional (k%) progress towards the full compliance outcomes; (2) the gap is more severe when fair employers match global (vs local) statistics; (3) choices of local vs global statistics can paint dramatically different pictures of the performance vis-a-vis fairness desiderata of compliant versus non-compliant employers; (4) partial compliance based on local parity measures can induce extreme segregation. Finally, we discuss implications for auditors and insights concerning the design of regulatory frameworks. (shrink)

The increasing complexity of regulatory requirements in the banking sector has created a critical need for real-time, automated compliance solutions. Traditional compliance mechanisms, which rely on periodic audits and manual rule enforcement, are proving inadequate in detecting violations promptly or adapting to dynamic regulations. This paper proposes an AI-driven framework for real-time compliance monitoring that leverages machine learning, natural language processing, and anomaly detection techniques to ensure continuous supervision of banking operations. The system is designed to ingest (...) and process live transactional data, analyze regulatory texts using NLP, detect suspicious behavior patterns, and adapt to evolving compliance rules through continuous learning. Experimental evaluations demonstrate the effectiveness of the framework in identifying policy violations with high accuracy and low latency, while case studies highlight its practical relevance across multiple banking scenarios. The proposed solution significantly enhances operational transparency, auditability, and regulatory responsiveness, ultimately reducing risks of non-compliance in financial institutions. (shrink)

If computer ethics is to constitute a real engagement with industry and society that cultivates a genuine sensitivity to ethical concerns in the creation, development, and implementation of technologies, a genuine sensitivity that stands in marked contrast to ethics as “mere compliance,” then computer ethics will have to consist in issuing an open invitation to inquiry, since going beyond mere compliance requires a sensitivity to the importance of what we care about, and inquiry has the potential to leverage (...) what our audiences already care about to bring them to care about computer ethics. This commitment to open inquiry is apparent in the practice of computer ethics at Ethicomp and in our interfaces with various audiences beyond Ethicomp. We mentor professionals, aspiring professionals, managers, end-users, policy makers, and each other by offering an open invitation to inquiry about the broad ethical implications of the practices, professions, and institutions of computing and the design, development, and implementation of computer artifacts. (shrink)

The assumption that coercion is largely responsible for our legal systems’ efficacy is a common one. I argue that this assumption is false. But I do so indirectly, by objecting to a thesis I call “(Compliance)”, which holds that most citizens comply with most legal mandates most of the time at least partly in virtue of being motivated by legal systems’ threats of sanctions and other unwelcome consequences. The relationship between (Compliance) and the efficacy of legal systems is (...) explained in section 1. There I also show that (Compliance) must be rejected for it relies on unsubstantiated empirical assumptions. In section 2, I claim that an alternative, and more refined, formulation of (Compliance) also lacks adequate support. I conclude with a few general remarks about the centrality of coercion in our thought and talk about legal systems. (shrink)

This study examines adaptive information governance models to address the key issues of AI-based cloud environments, in the end aiming to enable enhanced data security and regulatory compliance. Conventional governance models fail to respond to complexity issues posed by AI-cloud integration, with this resulting in incident response shortcomings, privacy laws, and regulatory compliance identification. In response to these weaknesses, this research analyzes governance elements such as Privacy-Enhancing Technologies (PETs), ethical regulation, and incident response models using sophisticated quantitative methods (...) such as Structural Equation Modeling (SEM), Cox Proportional Hazards Modeling, and Difference-in-Differences (DiD) analysis. Results show that incident response effectiveness (β = 0.51, p < 0.001) and PET implementation (β = 0.25, p = 0.001) make noteworthy contributions to the governance outcome, with good model fit indicators (RMSEA = 0.04, CFI = 0.96) demonstrating the viability of the conceptual framework. Sectoral vulnerabilities were unearthed, and retail and technology sectors reported a 25% greater incident threat with less effective controls. Use of PETs, including homomorphic encryption and federated learning, greatly enhanced data utility and privacy compliance, especially for high-risk industries. The study guides the use of next-generation security controls and PETs to mitigate threats and assist in compliance with regulations, especially in high-security industry. Additionally, ongoing calibration of AI-pushed incident response routines is critical to lessening the effect of ever-evolving cyber threats. Ethical leadership should be made stronger to offer justice, responsibility, and public trust in AI solutions adopted within cloud settings. These strategic recommendations provide an organizations' handbook on how to establish safe, compliant, and ethically regulated AIbased cloud environments. (shrink)

Joseph Raz claims that there can be reason to do the impossible; but partial compliance with reason is better than non-compliance and the closer one gets to complying with reason, the better. I propose some exceptions.

As the European Union advances toward climate neutrality, its regulatory instruments are not only shaping environmental governance but also redefining corporate performance.

This work offers a possible Foucaultian interpretation of Corporate Compliance Management. It is motivated by the so-called "failure" of ethical training. This research pursues a critical and local perspective. The aim is to endorse and strengthen the ethical potentiality of a Compliance Program. In the first part, metaphors produced by corporate employees are presented. These images symbolize the power relationships with their employers and illustrate some Foucaultian concepts. In the second part, Compliance Management is interpreted as an (...) exercise of corporate power validated by an intentioned discourse. In the third part, Compliance Program is interpreted as a possibility of power resistance. In the fourth part, it provides a discussion with some authors who have tried to rescue Foucault's contribution to business ethics. It is reached to the conclusion that a Compliance Program contains potentialities for the individual´s empowerment. This empowerment is mainly granted through dialogue in training workshops. (shrink)

Abstract: The dynamic viscoelastic properties of Polyvinylacetate with molecular weight 83000g/mol (PVA 83K ) were determined by using a Rheometer operated in the dynamic mode and 8 mm parallel plate over a wide range of temperature as a function of frequency. The measurements were performed successively in the parallel plate geometry using 8 mm plate instead of 25 mm. The glass plateau regime is clearly observed because we could measure PVA 83K sample successively under its glass temperature. The rheological properties (...) of polydisperse PVA 83K were completely studied. The storage and loss compliance and the relaxation spectrum are evaluated. (shrink)

When people share the same knowledge and culture, it is difficult to distinguish whether their ‎national speech is humanitarian or racist. Such things make it easy for people to accept ‎unhumanitarian speech just because it stems from their culture. Hence, the purpose of this ‎investigation is to give readers a tool to assist them in discriminating between discourses that ‎are racist and those that are humanitarian. It is called the principle of compliance. The principle ‎said that if all nations (...) and different cultures apply this discourse, what will be the overall ‎result in respect for people’s lives and plant resources? Does this discourse encourage ‎greater goodness or evil?. Goodness has been defined as preserving humanity and the Earth's ‎natural resources.‎. (shrink)

As businesses increasingly migrate to cloud environments, the need for robust and adaptive cloud security frameworks becomes paramount. Cloud services provide numerous benefits such as scalability, flexibility, and cost-efficiency, but they also introduce significant risks in terms of privacy, compliance, and data protection. This paper explores the evolving landscape of cloud security, focusing on next-generation frameworks that aim to balance the often-competing demands of privacy, regulatory compliance, and data protection. We analyze emerging security models that incorporate advanced technologies (...) such as Artificial Intelligence (AI), Machine Learning (ML), Zero Trust Architecture (ZTA), and Blockchain, all of which are reshaping cloud security. Additionally, we discuss the challenges organizations face in managing security across multi-cloud and hybrid environments, and the role of cloud service providers in ensuring compliance with global regulations like GDPR, HIPAA, and CCPA. The paper concludes by outlining best practices and strategies that organizations can adopt to enhance their cloud security posture and ensure the privacy and protection of sensitive data. (shrink)

: Financial institutions are required to ensure data accuracy, integrity, and compliance when reporting to regulatory authorities. Reports such as FR 2052a (Liquidity Monitoring), Y-14Q (Stress Testing) necessitate robust data reconciliation (Recon) strategies to maintain regulatory compliance and mitigate risks. This paper explores technical and functional aspects of data reconciliation, highlighting key automation techniques, AI-driven solutions, and statistical methodologies for optimizing financial compliance processes. We analyze data integration challenges, anomaly detection models, and best practices in recon automation (...) to enhance efficiency. Furthermore, case studies demonstrate how leveraging machine learning, cloud computing, and robotic process automation (RPA) can significantly improve financial data integrity. The future of reconciliation strategies is discussed, focusing on real-time monitoring, AI-driven decision intelligence, and blockchain-based audit trails. By implementing these strategies, financial institutions can reduce compliance costs, improve operational efficiency, and enhance regulatory transparency. (shrink)

Emergency situations require individuals to make important changes in their behavior. In the case of the COVID-19 pandemic, official recommendations to avoid the spread of the virus include costly behaviors such as self-quarantining or drastically diminishing social contacts. Compliance (or lack thereof) with these recommendations is a controversial and divisive topic, and lay hypotheses abound regarding what underlies this divide. This paper investigates which cognitive, moral, and emotional traits separate people who comply with official recommendations from those who don't. (...) In four studies (three pre-registered) on both U.S. and French samples, we found that individuals' self-reported compliance with official recommendations during the COVID-19 pandemic was partly driven by individual differences in moral values, disgust sensitivity, and psychological reactance. We discuss the limitations of our studies and suggest possible applications in the context of health communication. (shrink)

The banking sector is under increasing pressure to ensure secure and seamless digital payment processes. Tokenization, a method of securing sensitive payment data, has emerged as an effective strategy for mitigating security risks and ensuring compliance with Payment Card Industry Data Security Standards (PCI DSS). This paper explores the implementation of tokenization strategies within the banking sector, emphasizing its role in achieving PCI compliance. Through case studies, statistics, and the presentation of real-world examples, the paper highlights both the (...) challenges and benefits of adopting tokenization strategies. (shrink)

The growing reliance on cloud computing has introduced significant challenges surrounding data sovereignty, especially in a globalized digital economy. Data sovereignty refers to the legal and regulatory frameworks that govern where and how data can be stored, processed, and accessed based on the country or jurisdiction in which it resides. With cloud services enabling businesses to store and access data from multiple locations worldwide, navigating the complex web of national regulations has become a major challenge. This paper explores the key (...) issues of data sovereignty, the impact of differing legal frameworks on cloud services, and the challenges businesses face in ensuring compliance with international data protection laws. We also examine strategies for managing cross-border data flows, including data localization, compliance with General Data Protection Regulation (GDPR), and the role of cloud service providers in supporting data sovereignty. Through case studies and analysis of existing regulatory trends, this paper provides a comprehensive overview of the regulatory landscape and offers practical solutions for businesses to manage their data sovereignty obligations. (shrink)

In an era of unprecedented digital transformation, safeguarding business operations against cyber threats while adhering to stringent regulatory standards is of paramount importance. Pega, a leader in business process automation and customer engagement solutions, has significantly strengthened its platform to tackle the dual challenges of cybersecurity and regulatory compliance. This article explores Pega’s innovative approach to security and compliance, detailing how the platform has integrated cutting-edge security measures such as real-time threat detection, secure data handling, and compliance (...) controls. These features are designed to ensure robust protection for businesses in an increasingly interconnected and digital environment. By examining the platform’s built-in security infrastructure, compliance monitoring, and risk management capabilities, the paper sheds light on how Pega’s solutions align with evolving regulatory requirements, providing businesses with the tools they need to mitigate security risks, comply with industry standards, and secure sensitive data. Through detailed analysis, we assess the impact of Pega’s security innovations in strengthening the cybersecurity and compliance posture of enterprises and explore future trends that could shape the evolving digital frontier. (shrink)

The state of the availability of digital resources and institutional compliance to COVID-19 mitigation measures was evaluated by the researchers in this study. Informed by the need to answer two research questions, the study adopted the descriptive survey design. A sample of 409 participants was drawn from a population of 2,410 academic staff at the University of Calabar, leveraging the multistage sampling process. “Availability of digital resources and institutional compliance with COVID-19 mitigation measures questionnaire” was used for data (...) collection. After administration, we recovered 397 copies of the instrument successfully. We used descriptive statistics to answer the research questions. Our findings indicated a great extent in the availability of digital resources such as computers (91.18%), human capacity (63.48%), network printers (67.76%), projectors (59.19%), websites (92.95%), and wireless networks (86.65%). There was a low extent in the availability of digital resources such as local area network (5.79%), cloud storage systems (2.27%), digital libraries (7.56%), firewalls (1.26%), Internet service (48.36%), routers (23.69%), and Zoom videoconferencing platform (23.93%). The unavailability of digital resources such as host/servers (0%) and virtual private networks (0%) in the higher education institution (HEI). Further evidence shows a low extent of institutional compliance with COVID-19 mitigation measures generally and specifically for all indicators. In conclusion, there is a high degree of unreadiness to promote e-learning when flexible learning systems should operate in the institution. Among others, we recommend that the management of the HEI should apportion proceeds from internally generated funds to procure digital resources to increase the institution's capacity to respond to COVID-19 or similar cases in the future. (shrink)

Recently, I have proposed an extension of the framework of the ethics of collegiality (Berber & Subotić, forthcoming). By incorporating an anti-individual perspective and the notion of epistemic competence, this framework can reveal the epistemic virtue/vice relativism, which, in turn, charts the tension between being a good colleague and an efficient, loyal employee. In this paper, however, I want to sketch how the ethics of collegiality could be applied to practical domains, such as the historical accountability and atonement of corporations (...) that participated in the anti-Semitic policies of the Third Reich and contributed to the Holocaust by using slave or forced labor. New studies suggest that corporations ought to engage in deeper historical reflection and ethical dialogue between Shoah survivors and top managers to address the issue of industrial compliance (Federman 2021), whereas most of the work on this topic traditionally focused on the issue of reparations litigation (Kelly 2016, Neuborne 2003). Through the notions of collective institutional epistemic vice and institutional ethos (Fricker 2021), the upshot is to assess whether it is feasible for corporations to be genuinely repentant regarding their role in the Holocaust thanks to the ethics of collegiality instead of merely offering compensation. I will argue that instead of emphasizing ethical leadership and the top-down approach to the (re-)implementation of values in corporate conduct, the spotlights should be on the bottom-up approach grounded in collegial solidarity among all employees. (shrink)

In this research, the solution of automating regulatory compliance in the automotive industry through AI enabled data engineering is studied. The study presents an efficient framework of a real time framework that combines AI driven data pipelines, real time monitoring, and adaptive reporting that can be easily integrated while evolving regulations such as EU AI act. Better, more accurate compliance, lower latency, better operational resilience are proven practical results.

methods that have shown promise for improving extreme risk analysis, particularly for assessing the risks of invasive pests and pathogens associated with international trade. We describe the legally inspired regulatory regime for banks, where these methods have been brought to bear on extreme ‘operational risks’. We argue that an ‘advocacy model’ similar to that used in the Basel II compliance regime for bank operational risks and to a lesser extent in biosecurity import risk analyses is ideal for permitting the (...) diversity of relevant evidence about invasive species to be presented and soundly evaluated. We recommend that the process be enhanced in ways that enable invasion ecology to make more explicit use of the methods found successful.. (shrink)

Abstract: Polystyrene/waste tires composites were prepared in this study by incorporating small particles of waste tires into polydisperse commercial polystyrene (PS) in a melt-mixing method. The dynamic mechanical properties of PS and PS/composite were studied using ARES-Rheometer under nitrogen atmosphere in parallel plate geometry with diameter 8 mm. The measurements were carried out over a wide range of temperatures ranged from 120°C to 220°C and frequencies from 100 to 0.1 radians per second. The shear compliance of PS composite were (...) studied and compared with those of unfilled PS. The shear compliance were studied and evaluated. Where the values of J' at  = 0.06 radians/s are 110-4 and 5.310-5 Pa-1 for PS and PS composite, respectively At  = 0.1 radians/s the addition of the rubber alters the value of J'' from 1.610-4 to 8.410-5 Pa-1. That means the stability of PS is enhanced by the incorporation of the rubber. (shrink)

Thesis )--University of Stellenbosch, 2010.

Thomas Pogge and Andrew Kuper suggest that we should promote an ‘institutional’ solution to global poverty. They advocate the institutional solution because they think that non-governmental organizations (NGOs) can never be the primary agents of justice in the long run. They provide several standard criticisms of NGO aid in support of this claim. However, there is a more serious problem for institutional solutions: how to generate enough goodwill among rich nation-states that they would be willing to commit themselves to supranational (...) institutional reforms. In the current international political climate, the implementation of such institutional reforms introduces several intractable problems, including difficulties of global coordination and enforcement. I defend the solution of NGO aid from the criticisms presented by Pogge and Kuper, and propose how it might be reformed. My main suggestion is that all practising NGOs should be required to be ‘accountable for reasonableness’ in the sense that Norman Daniels and James Sabin have outlined. (shrink)

Sometimes, people who are otherwise eligible to donate blood are unduly deferred from donating. “Unduly” indicates a gap where a deferral policy misstates what exposes potential donors to risk and so defers more donors than is justified. Since the error is at the policy-level, it’s natural and understandable to focus criticism on reformulating or eliminating the offending policies. Policy change is undoubtedly the right goal because the policy is what prevents otherwise safe eligible donors from donating needed blood. But focusing (...) exclusively at the policy-level passes over a largely undiscussed question: if policy change takes time and there is an urgent need for blood now, then what should unduly deferred donors do in the meanwhile? Blood banks and federal agencies recommend that deferred donors donate their time or money until they become eligible, but blood is a non-fungible good: donated cash or volunteered time cannot replace a transfusion. Further, this request ignores that otherwise eligible donors could safely donate their blood in addition to their time and money. Here is the central question I will focus on in this paper: is a donor morally justified in lying on a questionnaire to donate blood if they justifiably believe that their blood poses no risk to a recipient and knows that honestly answering a donor questionnaire would unduly defer them from donating? (shrink)

David Gauthier thinks agents facing a prisoner's dilemma ('pd') should find it rational to dispose themselves to co-operate with those inclined to reciprocate (i.e., to acquire a constrained maximizer--'cm'--disposition), and to co-operate with other 'cmers'. Richmond Campbell argues that since dominance reasoning shows it remains to the agent's advantage to defect, his co-operation is only rational if cm "determines" him to co-operate, forcing him not to cheat. I argue that if cm "forces" the agent to co-operate, he is not acting (...) at all, never mind rationally. Thus, neither author has shown that co-operation is rational action in a pd. (shrink)

Sabine Hohl and Dominic Roser argue that states that emit their fair share of greenhouse gases have a duty to step in for states that emit more than their fair share. In this comment I ask two questions: First, given that Hohl and Roser are right, how relevant is the duty to step in for the polluters in practice? Second, is there such a duty on more non-ideal approaches than the one taken by Hohl and Roser as well? I argue (...) that the duty to step in for the polluters is not very relevant (because of considerations of demandingness and fairness) and that on more extremely non-ideal approaches there may be only a limited duty to take up the slack, or no such duty at all (because the duty must be weighed against other duties, and because states are poorly motivated to act in conformity with it). (shrink)

• A number of reasons have been offered for Vietnam’s success in containing the COVID-19 pandemic during the first four months of 2020, including Vietnam’s experience in fighting epidemics and its single-party system which allows for timely and aggressive infection control. • Contentions that Vietnam’s measures, being dependent on its particular political and social structures, are not replicable elsewhere is incomplete, if not outright wrong. • Vietnam’s successful pandemic control required a high level of preparedness and a host of coordinated (...) efforts to provide accurate and credible information to the public about epidemic risks and ongoing infection control measures. • A proactive communication strategy was in place from the very beginning, utilizing various platforms such as online news sites, low-cost text messaging, user-friendly apps, local community loudspeakers, and pandemic awareness campaigns. • Open communication ensured public understanding of and support for the government response, thereby facilitating effective government-citizen cooperation. This is a lesson for other countries as much as for Vietnam in the post-pandemic period. (shrink)

In previous works (Floridi 2018) I introduced the distinction between hard ethics (which may broadly be described as what is morally right and wrong independently of whether something is legal or illegal), and soft or post-compliance ethics (which focuses on what ought to be done over and above existing legislation). This paper analyses the applicability of soft ethics to the General Data Protection Regulation and advances the theory that soft ethics has a dual advantage—as both an opportunity strategy and (...) a risk management solution. (shrink)

The rapid digitalization of financial services has driven the adoption of artificial intelligence (AI) for automating decision-making, fraud detection, risk assessment, and personalized financial offerings. However, these AI models often require access to sensitive user data, leading to significant concerns around data privacy, security, and regulatory compliance. Federated Learning (FL) has emerged as a transformative approach to address these concerns by enabling collaborative model training across decentralized data sources without exposing raw data to central servers. This paper explores the (...) application of federated learning techniques specifically tailored for secure AI model training in the FinTech domain. We present an in-depth analysis of FL architecture, system design considerations, privacy-preserving mechanisms, and optimization strategies for heterogeneous and non-IID data distributions. Real-world use cases are studied to demonstrate the feasibility of integrating FL with existing financial systems. The evaluation also compares FL’s effectiveness against centralized models, considering parameters like model accuracy, data leakage resistance, and convergence performance. This work aims to provide FinTech developers and researchers with a practical blueprint for implementing secure and scalable federated AI systems that meet evolving data protection standards. (shrink)

In this paper two systems of AGM-like Paraconsistent Belief Revision are overviewed, both defined over Logics of Formal Inconsistency (LFIs) due to the possibility of defining a formal consistency operator within these logics. The AGM° system is strongly based on this operator and internalize the notion of formal consistency in the explicit constructions and postulates. Alternatively, the AGMp system uses the AGM-compliance of LFIs and thus assumes a wider notion of paraconsistency - not necessarily related to the notion of (...) formal consistency. (shrink)

The Goods and Services Tax (GST) refund process in India plays a crucial role in ensuring liquidity for individuals, particularly exporters and those claiming input tax credits. While the framework aims to enhance transparency and ease of compliance, inefficiencies persist, leading to delays and financial burdens for taxpayers. This study critically examines the challenges faced by individuals in claiming GST refunds, emphasizing procedural bottlenecks, documentation requirements, and administrative inefficiencies. A review of existing literature from Scopus, Web of Science, ABDC, (...) and UGC-listed journals highlights key issues, including refund delays, lack of digital integration, and inconsistent implementation across states. The research identifies gaps in the current system, such as the absence of a streamlined mechanism for individuals compared to businesses and the need for enhanced policy measures to address fraudulent claims without overburdening genuine taxpayers. A comparative analysis with global best practices in tax refund mechanisms suggests that automation, artificial intelligence-based risk assessment, and a unified refund processing system could enhance efficiency. The study proposes a policy framework to improve the GST refund process, focusing on process simplification, regulatory clarity, and technology-driven solutions. Addressing these challenges is essential for strengthening taxpayer trust, enhancing compliance, and aligning with India's broader goal of tax reform. (shrink)

In ‘Measuring the Consequences of Rules’, Holly Smith presents two problems involving the indeterminacy of compliance, which she takes to be fatal for all forms of rule-utilitarianism. In this reply, I attempt to dispel both problems.

This chapter begins with an empirical analysis of attitudes towards the law, which inspires a philosophical re-examination of the moral status of the rule of law. The chapter analyses survey data from the US about law-related attitudes and legal compliance. Consistently with prior studies, it finds that people’s ascriptions of legitimacy to the legal system are predicted strongly by their perceptions of the procedural justice and lawfulness of police and court officials’ action. Two factors emerge as significant predictors of (...) people’s compliance with the law: (i) their belief that they have a (content-independent, moral) duty to obey the law (which is one element of legitimacy, as defined in the chapter); and (ii) their moral assessment of the content of specific legal requirements (referred to in the chapter as ‘perceived moral content of laws’). The chapter also observes an interactive relationship between these two factors. The authors then identify a parallel (similarly interactive) modality in the way that form and content mutually affect the value of the rule of law. They argue that Lon Fuller’s precepts of legality possess an expressive moral quality, but that the extent to which their expressive effect materialises is sensitive to the moral quality of the law’s content. (shrink)

This article asks whether our moral duties are created by others’ non-compliance and whether we should fulfill them or not. For example, do we need to donate more of our income to eradicate world poverty because billionaires do not donate? If so, how much should we donate? In short, should we make up for others’ defaulting on their moral duties – and if so, how and to what extent? Such situations are called non-ideal circumstances in political philosophy. With the (...) increasing importance of non-ideal theories of justice and ethics, the question of how we should act in non-ideal situations has received more attention in the ethics literature in recent years. This article poses and addresses the question of whether we should take up the slack when others do not comply with their own moral duty. This article examines how consequentialism and contractualism might respond to non-ideal situations of taking up the slack and then defends a contractualist-constructivist approach to dealing with these situations. (shrink)

The main goal of this study is to develop a conceptual framework meant (a) to present the essential traits of persuasion, (b) to explain resistance to persuasion (mainly when the persuader tries to shape, reinforce, or change an attitudinal response), and (c) to provide a feasible strategy to overcome the coping behaviors associated with resistance to persuasion. Defined as the communication process in which “someone makes other people believe or decide to do something, especially by giving them reasons why they (...) should do it, or asking them many times to do it”, persuasion ensures a noncoercive social control by shaping, reinforcing, or changing target audience’s cognitions, feelings, attitudes, beliefs, and behaviors. Persuasion involves volitional behaviors (that are inextricably intertwined with spontaneous, impulsive, mindless, or compulsive behaviors) and a significant cognitive load. Even if persuasion does not elicit negative feelings like various shortcuts to compliance (coercion, bribery, deception, manipulation of the dominant instincts, etc.), it generates ipso facto resistance to persuasion. Public relations specialists and other communication professionals can reduce or cope with resistance to persuasion by creating a low-pressure persuasion context, using evidential reasons, and following evidential rules. (shrink)

This chapter begins with an empirical analysis of attitudes towards the law, which, in turn, inspires a philosophical re-examination of the moral status of the rule of law. In Section 2, we empirically analyse relevant survey data from the US. Although the survey, and the completion of our study, preceded the recent anti-police brutality protests sparked by the killing of George Floyd, the relevance of our observations extends to this recent development and its likely reverberations. Consistently with prior studies, we (...) find that people’s ascriptions of legitimacy to the legal system are predicted strongly by their perceptions of the procedural justice and lawfulness of police and court officials’ action. Two factors emerge as significant predictors of people’s compliance with the law: (i) their belief that they have a (content-independent, moral) duty to obey the law (which is one element of legitimacy, as defined here); and (ii) their moral assessment of the content of specific legal requirements (‘perceived moral content of laws’). We also observe an interactive relationship between these two factors. At higher levels of perceived moral content of laws, felt duty to obey is a better predictor of compliance. And, similarly, perceived moral content of laws is a better predictor of compliance at higher levels of felt duty to obey. This suggests that the moral content incorporated in specific laws interacts with the normative force people ascribe to legal authorities by virtue of other qualities, specifically here procedural justice and lawfulness. In Section 3, the focus shifts to a philosophical analysis, whereby we identify a parallel (similarly interactive) modality in the way that form and content mutually affect the value of the rule of law. We advocate a distinctive alternative to two rival approaches in jurisprudential discourse, the first of which claims that Lon Fuller’s eight precepts of legality embody moral qualities not contingent on the law’s content, while the second denies any independent moral value in these eight precepts, viewing them as entirely subservient to the law’s substantive goals. In contrast, on the view put forward here, Fuller’s principles possess (inter alia) an expressive moral quality, but their expressive effect does not materialise in isolation from other, contextual factors. In particular, the extent to which it materialises is partly sensitive to the moral quality of the law’s content. (shrink)

In the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of this theory posits that principles of justice (...) are formulated according to the practice they are intended to regulate. Individual practices provide insights about the formulation of principles, for the non-ideal circumstances that prevent the realisation of justice are only revealed through the interpretation of each practice. With regard to the content of principles, I reject the notion that non-ideal theory is applied ideal theory. I offer instead an overview of the main features of a conception of justice for a non-ideal world based on the ideas of compliance, fact-sensitivity, feasibility and path-dependence. The contribution of this paper is twofold: to provide the conceptual framework for an action-guiding non-ideal theory of global justice and to show why this theory is well-suited to address problems of a globalised economy, such as tax competition. (shrink)

This essay is an examination of the relationship between phenomenology and analytic method in the philosophy of law. It proceeds by way of a case study, the requirement of compliance in Raz’s theory of mandatory norms. Proceeding in this way provides a degree of specificity that is otherwise neglected in the relevant literature on method. Drawing on insights from the philosophy of art and cognitive neuroscience, it is argued that the requirement of compliance is beset by a range (...) of epistemological difficulties. The implications of these difficulties are then reviewed for method and normativity in practical reason. A topology of normativity emerges nearer the end of the paper, followed by a brief examination of how certain normative categories must satisfy distinct burdens of proof. (shrink)

How one should respond to shame is a moral consideration that has figured relatively little in philosophical discourse. Recent psychological insights tell us that, at its core, shame reflects an unfulfilled need for emotional connection. As such, it often results in psychological and moral damage—harm which, I argue, renders shaming practices very difficult to justify. Following this, I posit that a morally preferable response to shame is one that successfully addresses and dispels the emotion. To this end, I critique two (...) common responses to shame, compliance and anger, and then propose an alternative: the practice of emotional vulnerability. (shrink)

Cloud computing has become an integral part of modern IT infrastructure, enabling organizations to store, process, and manage data with unprecedented flexibility and scalability. However, as more critical and sensitive data moves to the cloud, the need for robust security mechanisms becomes increasingly vital. This paper introduces "CloudShield," a forward-thinking security framework designed to address the emerging challenges of cloud security. We explore the core components of this model, including AI-powered threat detection, enhanced encryption protocols, decentralized access management, and (...) class='Hi'>compliance automation. Additionally, we discuss how CloudShield integrates with existing cloud infrastructure and supports dynamic threat environments. Finally, the paper explores the role of AI, blockchain, and quantum computing in shaping the future of cloud security. The aim is to provide a comprehensive overview of how the CloudShield framework can serve as a blueprint for securing the next generation of cloud environments. (shrink)

In today's digital era, large enterprises face the daunting task of managing and analyzing vast volumes of financial data to inform strategic decision-making and maintain a competitive edge. Traditional data warehousing solutions often fall short in addressing the scale, complexity, and performance demands of modern financial analytics. This paper explores the architectural principles, technological strategies, and best practices essential for building scalable data warehouses tailored to the needs of financial analytics in large organizations. It delves into data integration techniques, performance (...) optimization methods, security measures, and compliance with regulatory standards. Through in-depth analysis and real-world case studies, the paper provides a comprehensive roadmap for practitioners aiming to design and implement robust, scalable, and secure data warehousing solutions. (shrink)

This article examines the successful implementation of Pega's Healthcare Customer Service and Care Management solutions at a major healthcare provider, demonstrating how digital transformation can revolutionize patient care delivery while optimizing operational efficiency. The implementation, which focused on integrated care coordination, patient case management, and compliance frameworks, resulted in significant improvements, including a 20% reduction in hospital readmissions, a 30% reduction in administrative costs, and a 25-35% reduction in operational costs. The organization achieved enhanced patient outcomes, streamlined operations, and (...) improved regulatory compliance through comprehensive data integration, automated workflows, and user-centric design. The article highlights how strategic digital transformation initiatives, aligned with industry best practices and supported by robust change management, can successfully address healthcare's complex challenges while positioning organizations for future innovation in care delivery. (shrink)