Educating the next generation of customs professionals

Are there ways to improve compliance, safety, security,<br/>operational efficiency and information quality in<br/>international trade? Reduce the administrative burden<br/>for business and government? Foster the uniform<br/>application of Customs legislation? Encourage mutual<br/>understanding between the public and private sector,<br/>and even...

The uses of norms

This chapter presents a variety of applications of norms. These applications include governance in sociotechnical systems, data licensing and data collection, understanding software development teams, requirements engineering, assurance, natural resource allocation, wireless grids, autonomous vehicles, serious games, and virtual worlds.

Principles of double entry bookkeeping in an automated control environment

Developments in auditing, such as continuous auditing or compliance by design, presuppose detailed models of economic transactions, often modelled as value cycles using a money measure. Automated control environments require an automated mechanism to ensure data integrity. Data integrity is not a given, but needs to be established. From a model...

Information exchange in global logistics chains: An application for model-based auditing,

An integrated data pipeline has been proposed to meet requirements for visibility, supervision and control in global supply chains. How can data integration be used for risk assessment, monitoring and control in global supply chains? We argue that concepts from model-based auditing can be used to model the ‘ideal’ flow of money and goods, and by...

Information Exchange in Global Logistics Chains: An application for Model-based Auditing (abstract)

An integrated data pipeline has been proposed to meet requirements for supply chain visibility and control. How can data integration be used for risk assessment, monitoring and control in global supply chains? We argue that concepts from model-based auditing can be used to model the ‘ideal’ flow of money and goods, and by identifying...

Information exchange in global logistics chains: An application for model-based auditing (abstract)

An integrated data pipeline has been proposed to meet requirements for supply chain visibility and control. How can data integration be used for risk assessment, monitoring and control in global supply chains? We argue that concepts from model-based auditing can be used to model the ‘ideal’ flow of money and goods, and by identifying...

Towards Legal Knowledge Management Systems for Regulatory Compliance

Maintaining regulatory compliance is an increasing concern. Legal Knowledge Management systems could support the work of compliance managers. However, there are challenges to overcome, of interpreting legal knowledge and mapping it onto business processes. In this discussion paper we determine requirements for Legal Knowledge Management systems...

Neo-classical principles for information integrity

Abstract: For inter-organizational systems, integrity of information is crucial: how to make sure that the information represented in a system will continue to faithfully represent business reality? In this paper we present a neo-classical approach to information integrity. We apply „classic? principles of administrative organization and...

Designing for trust: A case of value-sensitive design

In this paper, we consider the meaning, roles, and uses of trust in the economic and public domain, focusing on the task of designing systems for trust in information technology. We analyze this task by means of a survey of what trust means in the economic and public domain, using the model proposed by Lewicki and Bunker, and using the emerging...