French legal framework of digital evidence

2015 ◽  
Vol 25 (1) ◽  
pp. 96-106
Author(s):  
Antoine Meissonnier ◽  
Françoise Banat-Berger
Keyword(s):  
Design Methodology ◽  
Legal Framework ◽  
Digital Evidence ◽  
Archival Studies ◽  
French Law ◽  
Content Type ◽  
Electronic Signature ◽  
Probative Value ◽  
Systems Security ◽  
Legal Texts

Purpose – The purpose of this article is to describe the development of the French legal framework of digital evidence. The ongoing transformations of information in an electronic environment reconsidered fixity and stability of writing. The society needed to construct a new way for guaranteeing records’ authenticity and integrity, considering the necessity of conserving record’s probative value through time. That is the reason why France has published different legal texts since 2000 for establishing some rules. Design/methodology/approach – The article is mainly focused on acts and decrees which constitute this legal framework. It resumes content of the main texts and highlights the great evolutions of French legal framework of digital evidence. Findings – The article showcases two main approaches for guaranteeing records probative value in French Law: one is based on information systems security, and the other is based on electronic signature. Both approaches can be complementary. Their principles are not so different as far as the conclusions of InterPARES work. Originality/value – This work makes a link between French Law studies and academic archival studies. It showcases the development of principles guaranteeing records’ authenticity and integrity with many quotations from French legal texts.

Electronic identity (eID) and electronic signature (eSig) for eGovernment services – a comparative legal study

2016 ◽  
Vol 10 (1) ◽  
pp. 8-25 ◽  
Author(s):  
Gabriel M. Lentner ◽  
Peter Parycek
Keyword(s):  
Design Methodology ◽  
Identity Management ◽  
Legal Framework ◽  
Technical Solution ◽  
Content Type ◽  
Electronic Signature ◽  
Swiss Canton ◽  
Legal Frameworks ◽  
Electronic Authentication ◽  
Identification Phase

Purpose This paper aims at providing an overview of different approaches toward identity management pertaining to citizen to government (C2G) eGovernment applications. Design/methodology/approach The paper adopts a comparative law methodology. It asks how different legal systems deal with the same problem. The different legal frameworks of Austria, Germany, Liechtenstein and the Swiss Canton of Zug are analyzed and compared pertaining to identification and authentication. The process of comparison involves three phases: the descriptive phase (describing and analyzing the legislation to be compared), the identification phase (identifying the differences and similarities between the systems compared) and the explanatory phase (attempting to explain the resemblances and similarities between the systems). Findings Each of the four countries adopted different legal solutions. This is due to the different legal culture and the existing legal framework in which the legislator, in most cases, seeks to fit in the respective eGovernment solution, rather than adopting a completely new solution. Originality/value This study reveals different possibilities for legislatures to regulate electronic C2G procedures, ranging from a combination of electronic identity (eID) and electronic signature to pragmatic eID models in combination with further electronic authentication functionalities. The focus of the study is the legal framework and not the technical solution.

Risk identification and modeling for blockchain-enabled container shipping

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Son Nguyen ◽  
Peggy Shu-Ling Chen ◽  
Yuquan Du
Keyword(s):  
Design Methodology ◽  
Directed Acyclic Graph ◽  
Risk Identification ◽  
Container Shipping ◽  
Content Type ◽  
Acyclic Graph ◽  
Operational Risks ◽  
Systems Security ◽  
Event Risk ◽  
Potential Risks

PurposeAlthough being considered for adoption by stakeholders in container shipping, application of blockchain is hindered by different factors. This paper investigates the potential operational risks of blockchain-integrated container shipping systems as one of such barriers.Design/methodology/approachLiterature review is employed as the method of risk identification. Scientific articles, special institutional reports and publications of blockchain solution providers were included in an inclusive qualitative analysis. A directed acyclic graph (DAG) was constructed and analyzed based on network topological metrics.FindingsTwenty-eight potential risks and 47 connections were identified in three groups of initiative, transitional and sequel. The DAG analysis results reflect a relatively well-connected network of identified hazardous events (HEs), suggesting the pervasiveness of information risks and various multiple-event risk scenarios. The criticality of the connected systems' security and information accuracy are also indicated.Originality/valueThis paper indicates the changes of container shipping operational risk in the process of blockchain integration by using updated data. It creates awareness of the emerging risks, provides their insights and establishes the basis for further research.

A critical examination of the regulation of Ponzi scheme in Mauritius

2018 ◽  
Vol 60 (6) ◽  
pp. 1393-1400
Author(s):  
Valerie Uppiah
Keyword(s):  
Research Method ◽  
Design Methodology ◽  
Legal Framework ◽  
Critical Examination ◽  
Financial Crime ◽  
Modus Operandi ◽  
Content Type ◽  
Ponzi Scheme ◽  
Definition Of ◽  
Legal Mechanism

Purpose The purpose of this paper is to analyse the regulation of the financial crime of Ponzi scheme in Mauritius. Contrary to money laundering which has a legal framework to combat it, for Ponzi scheme, there is no specific legal mechanism to combat this particular financial crime. Therefore, the aim of the paper is to provide for an analysis of Ponzi scheme which includes, inter alia, the definition of a Ponzi scheme, its modus operandi and how it should be tackled. Focus will be placed on devising a specific legal framework for it in Mauritius. Design/methodology/approach The research method used to conduct this research and write this paper is a black letter legal research method. An analysis of several laws and cases is carried out so as to provide for the legal background of the research. Findings The investigation conducted in this paper will lead to the conclusion that Mauritius has to devise a law which will specifically combat Ponzi schemes. This law shall provide for the ways to counter this financial crime as well as the duties of the various financial supervisory bodies. Originality/value The paper provides for an analysis of the operation of Ponzi scheme in the Mauritian context. The paper also examines the existing legal framework that combats this financial crime in Mauritius and highlights its strengths and weaknesses.

The influence of legal framework on the Hellenic sector of public works

2018 ◽  
Vol 60 (5) ◽  
pp. 1196-1209
Author(s):  
Pavlos Metallinos
Keyword(s):  
Design Methodology ◽  
Research Work ◽  
Legal Framework ◽  
Public Works ◽  
Content Type ◽  
Legislative Framework ◽  
Annual Volume ◽  
Statistical Indicators ◽  
Total Circulation

Purpose This study aims to discover the motive for the time-to-time Hellenic collective capitalists’ intervention in the total circulation of capital of public works throughout the relative legislative framework. Thus the study attempts an original correlation of statistical indicators of Hellenic Statistical Authority with the legislative texts. Design/methodology/approach The Hellenic truth is that the branch of public works presents a peculiarity as far as the volume and quality of statistical facts and figures are concerned. To overcome this obstacle, this study analyzed the change of time series, relating the procedure of total circulation of contracting capital involved in public works with the content of the relative legislative rules which were applied during the period of 1958-2004 and their preambles. In this way, the annual volume of the constructional product in general is directly related with the particular characteristics that define the procedure of total circulation of the contracting capital in general. Findings The directly relation between the annual volume of the constructional Product in general and the particular characteristics that define the procedure of total circulation of the contracting capital in general, leads us to conclusions which, related with the policy and practices adopted by the collective capitalist, confirm or even set off eventual failures of respective conclusions drawn according to the prevailing concept. Originality/value By introducing the technique, the aim of this research work is achieved without reproducing the method of study and the conclusions of other researchers.

Carousel fraud in terms of price manipulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cecília Olexová ◽  
Milan Husťák ◽  
František Sudzina
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Negative Impact ◽  
Point Of View ◽  
Legal Cases ◽  
Content Type ◽  
Price Manipulation ◽  
Legal Texts ◽  
Tax Fraud ◽  
Insight Into

Purpose The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud. Design/methodology/approach This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation. Findings The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud. Originality/value This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.

Money laundering control in Tanzania

2019 ◽  
Vol 22 (4) ◽  
pp. 796-835
Author(s):  
Eugene E. Mniwasa
Keyword(s):  
Money Laundering ◽  
Design Methodology ◽  
Case Law ◽  
Legal Framework ◽  
Law And Literature ◽  
Policy Documents ◽  
Content Type ◽  
Enabling Environment ◽  
Banking Institutions ◽  
Political Economic

Purpose This paper aims to examine how banks in Tanzania have been vulnerable to money laundering activities and how the banking institutions have been implicated in enabling or aiding the commission of money laundering offences, and highlights the banks’ failure or inability to prevent, detect and thwart money laundering committed through their financial systems. Design/methodology/approach The paper explores Tanzania’s anti-money laundering law and analyzes non-law factors that make the banks exposed to money laundering activities. It looks at law-related, political and economic circumstances that impinge on the banks’ efficacy to tackle money laundering offences committed through their systems. The data are sourced from policy documents, statutes, case law and literature from Tanzania and other jurisdictions. Findings Both law-related and non-law factors create an enabling environment for the commission of money laundering offences, and this exposes banks in Tanzania to money laundering activities. Some banks have been implicated in enabling or aiding money laundering offences. These banks have abdicated their obligations to fight against money laundering. This is attributed to the fact that the banks’ internal anti-money laundering policies, regulations and procedures are inefficient, and Tanzania’s legal framework is generally ineffective to tackle money laundering offences. Originality/value This paper uncovers a multi-faceted nature of money laundering affecting banks in Tanzania. It is recommended that Tanzania’s anti-money laundering policy should address law-related, political, economic and other factors that create an enabling environment for the commission of money laundering offences. Tanzania’s anti-money laundering law should be reformed to enhance its efficacy and, lastly, banks should reinforce their internal anti-money laundering policies and regulations and policies.

Need to pioneer Islamic tourism in tourist resorts in Maldives

2019 ◽  
Vol 11 (4) ◽  
pp. 895-916
Author(s):  
Aishath Muneeza ◽  
Zakariya Mustapha ◽  
Fathimath Nashwa Badeeu ◽  
Aminath Reesha Nafiz
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Legal Framework ◽  
Tourism Industry ◽  
Qualitative Approach ◽  
Financing Structure ◽  
Content Type ◽  
The Subject ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to formulate ways in which Maldives could pioneer Islamic tourism on a befitting framework and financing structure as a leverage to develop its tourism industry. Design/methodology/approach The research uses qualitative approach whereby primary and empirical data on tourism practices as well as relevant laws and guidelines, issued in Maldives and in other Muslim jurisdictions of the Muslim, are analyzed. Doctrinal approach is used in analyzing secondary data on the subject. Findings The research reveals the potential of Islamic tourism in Maldives as well as the challenges that have constrained its development in the country. Certainty is needed in halal products, services and conducts. Codifying extant Maldives Halal Tourism Standards will establish legal framework for a standard Shariah-compliant tourism industry. Islamic financing structure enables mobilizing required funds and address financing constraints. Practical implications This research presents an insight into establishing and developing Islamic tourism industry in the Maldives. Harmonizing tourism regulations with Shariah shall bring about the required consciousness on Shariah compliance in target tourists and their desires. Private individuals can contribute in mobilizing the much needed Shariah-compliant resources to finance Islamic model resorts befitting an Islamic tourism industry. Originality/value The research puts forward proposal that identifies and recognizes a more viable Islamic financing alternative as well as Shariah-compliant regulations to pioneer the development of Islamic tourism in Maldives. The research recommends how to overcome related challenges helps government understand the proposed strategies for establishing Islamic tourism industry.

Audit committee role: formal rituals or effective oversight process?

2019 ◽  
Vol 34 (6) ◽  
pp. 673-695 ◽  
Author(s):  
Ahmed Atef Oussii ◽  
Mohamed Faker Klibi ◽  
Insaf Ouertani
Keyword(s):  
Audit Committee ◽  
Design Methodology ◽  
Qualitative Methodology ◽  
Policy Implications ◽  
Audit Committees ◽  
Content Type ◽  
Meaningful Information ◽  
Field Investigations ◽  
Legal Texts ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the perception held by attendees about the role and the effectiveness of their audit committees. Design/methodology/approach The investigation was conducted via a qualitative methodology through the content analysis of interviews conducted with 33 attendees of audit committee meetings of Tunisian listed companies. Findings The findings reveal that audit committees do not have the means to achieve the objectives that they have been given by the legal texts, which are likely to characterize their work as “ceremonial” or “symbolic.” This paper also found that the most significant effects of the audit committee chair’s role come through informal meetings and conversations. Practical implications The paper’s findings have policy implications for regulators. Findings from this research may allow regulators to assess whether the audit committee activities in Tunisian companies meet their expectations. Originality/value This paper tries to fill a gap in the extant literature and provides meaningful information on activities performed by audit committees and the extent to which they are perceived effective in the eyes of attendees of audit-committee meetings. This study is one of the few field investigations that have analyzed audit committees’ effectiveness in emerging markets through interviews with attendees involved in audit-committee processes.

Modernising the regulation of health and social care professionals: the Law Commissions’ final report and draft Bill

2014 ◽  
Vol 16 (6) ◽  
pp. 411-420
Author(s):  
Tim Spencer-Lane
Keyword(s):  
Design Methodology ◽  
Social Care ◽  
Legal Framework ◽  
Final Report ◽  
Content Type ◽  
Health And Social Care ◽  
The Law ◽  
Draft Bill ◽  
The Uk

Purpose – The purpose of this paper is to summarise the Law Commissions’ final report and draft Bill on the regulation of health and social care professionals. Design/methodology/approach – To summarise the key recommendations that are relevant to adult safeguarding. Findings – The final report concludes that new legislation is needed to govern the UK regulators of health and social care professionals. Originality/value – The paper sets out the recommended new legal framework.

scholarly journals An international perspective of job grading in the Egyptian administrative system

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim Amin
Keyword(s):  
Design Methodology ◽  
International Perspective ◽  
Career Progression ◽  
International Standards ◽  
Administrative System ◽  
Content Type ◽  
Grading Systems ◽  
Legal Texts ◽  
Career Structure ◽  
Administrative Systems

Purpose The study seeks to analyze concepts of “career grades” and “job grading,” to highlight their importance and objectives for the efficiency of administrative systems. In addition, it identifies the international standards that can be used to draw grading systems. It explores the most important types of grade structures. It also clarifies grading systems in the Egyptian administrative system. It indicates some methods that can be considered a form of career progression. Design/methodology/approach The study employs descriptive, analytical, as well as, legal approaches; it analyzes the information given in the study in terms of relevant legal texts. Findings The study identifies precise definitions of both career grades and job grading, referring to these concepts in the Egyptian administrative system. It also suggests that there is no ideal hierarchy to be applied in all administrative systems. Therefore, the study provides some criteria that help to form the appropriate grade structure for each system. Originality/value The study analyses some literature on “job grading,” its objectives, its criteria and its main types, presenting an integrated framework that can be used to develop career-structure systems. Finally, the study identifies some methods that can be considered as a means of grading.

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