The Case Of Frank Van Den Bleeken - 1672 Words

In the case of Frank Van Den Bleeken, a male described as an irrepressible rapist asked to undergo physician assisted suicide in order to end his life. Since Van Den Bleeken was continuing his psychologically unbearable sentence in Belgium, physician assisted suicide was an impending option as it had been made legal in the country back in 2002 (Krugel, 2016). Through ethical analysis, Immanuel Kant, Jeremy Bentham and John Stuart Mill would reach an agreement in which Van Den Bleeken should be restricted his right to physician assisted suicide. The three philosophers had various epistemological thought processes and ethical theories applied in determining what was moral. Whether it was the individual’s duty to stay in jail, the best option†¦show more content†¦Immanuel Kant stressed the idea that humans are not mentally capacitated to choose to take their own lives, as they are â€Å"finite rational being† (Gregor, 1998, p.513). Humans require the help and supp ort of others in order to make judicious, life changing decisions. While physician assisted suicide often involves screening by psychologists and therapists to assure the individual is â€Å"qualified†, it is inevitably the patient’s choice. But the choice to undergo physician assisted suicide would be to end suffering and therefore promote happiness. Except, Kantian Ethics does not have a particular end goal, such as happiness. Kantian Ethics promotes one’s duty, and Frank’s duty would be to accept his punishment and live his life in jail. Another highly acknowledgeable focus of Kantian Ethics includes two imperatives: hypothetical and categorical. As unconditional, vital instructions, categorical imperatives aim to guide individual to follow their duties. Kant would emphasize the importance of the second formulation within the categorical imperative stating how people are not to be used as a means in and of themselves but also as an ends (O’Neil, 1993). In the instance of Van Den Bleeken, the physician would provide the necessary materials and environment for a painless death, but would only be the means to Frank’s end. Kant would agree that all physician assisted suicide is therefore not following moral law, because the physicians are considered moralShow MoreRelatedThe Case Of Frank Van Den Bleeken1471 Words   |  6 Pages#1 In the case of Frank Van Den Bleeken, a male described as an irrepressible rapist asked to undergo physician assisted suicide in order to end his life. Since Van Den Bleeken was living his psychologically unbearable sentence in Belgium, physician assisted suicide was an impending option, as it had been made legal in the country back in 2002 (Krugel, 2016). Through ethical analysis, Immanuel Kant, Jeremy Bentham and John Stuart Mill’s would reach an agreement in which Van Den Bleeken should beRead MoreThe Ethics Of An Physician Assisted Suicide2729 Words   |  11 Pagesfact of if this is wrong or right to do. The purpose of physician assisted suicide, as well as how humans manipulated this phenomenon, and the controversy of this topic, amongst other prevalent information will be discussed. There will be some court cases that will be mentioned to prove when it should be used and when it should not be used. I will attempt to provide my position to this topic, although it may b e hard to do so. Laws in which PAS can be done will be mentioned as well as other alternatives

Essay on Internet - Ethics of Online Medical Records

The Ethics of Online Medical Records Abstract: This paper describes the ethical implications of developing a national online medical database. Such a database would contain the lifetime health records of every U.S. resident by combining information from a variety of sources. The advantages of such a system are many, but in the end, the question remains whether patients want to trade privacy for better healthcare. A lonely ninety-year-old Chinese woman walks into a clinic. Without any medical records, the physicians diagnose her with stroke, and she is immediately hospitalized. Two days later, her son arrives at the hospital, apparently quite angry with the doctors. He informs the physicians that her mother has†¦show more content†¦Today, the medical records of most Americans are scattered across multiple clinics and hospitals, possibly across several states. The task of piecing together a patients medical history can become quite time-consuming and laborious, as the files first need to be located and then faxed [5]. The possibility of combining medical records into a central medical database would solve many of these problems, as well as bring new benefits. With a shared medical database, doctors would have vital information about a patient at their fingertips. Very little time would be lost in looking for a patients medical records and piecing the data together. A shared medical database would save lives by providing accurate and complete information to doctors, especially those not familiar with their patients. For instance, if a person had a serious accident while vacationing in a different state, the doctors there would have instant access to his medical records in his home state. Locating the patients family doctor and faxing the patients medical history would be unnecessary. If the patient has allergies to certain drugs, the doctors would be aware of it, thus avoiding further complications [6]. With more complete information, doctors would be given the power to treat an unfamiliar, out-of-state patients in a timely and effective manner. Sharing medical data would also enormously benefit organizationsShow MoreRelatedThe Ethical Substance Of An Action1685 Words   |  7 Pagesand government agencies use the AHIMA Code of Ethics as a frame of reference. The AHIMA Code of Ethics echoes the commitment of all to endorse the profession s values and to act ethically. Individuals of good character and through their good faith can determine what the moral questions are and seek to make dependable ethical judgments that must have within them the ethical principles to practice and apply. Beside the human element in cyber ethics in the healthcare field, the technology elementRead MorePersonally Identifiable Information Essay913 Words   |  4 Pagesability to protect that privacy. As debates over personally identifiable information continue, one cornerstone remains a constant, ethics. Ethics are defined as â€Å"the standard by which human actions can be judged right and wrong (Online, 2012)†, but even that can be debated when discussed within the realm of information technology. Have you ever been to an internet shopping site and â€Å"trusted† the secure connection? Essentially, you are entrusting an inanimate system developed by an individual orRead MoreTechnology and Health Care Hcs 531 Essay1720 Words   |  7 Pages 2 Abstract E-health combines technology with health care. The use of this new and emerging technology allows the delivery of health care to take the form of e-visits, online patient charting, patient access to personal medical records and remote monitoring of vital health monitoring. The use of e-health in health care system with the support of federal guidelines and regulations will help improve the quality, efficiency, and access to health careRead MoreConfidentiality of Health Information Essays1639 Words   |  7 Pagesthe modern era, the use of computer technology is very important. Back in the day people only used handwriting on the pieces of paper to save all documents, either in general documents or medical records. Now this medical field is using a computer to kept all medical records or other personnel info. Patients records may be maintained on databases, so that quick searches can be made. But, even if the computer is very important, the facility must remain always in control all the information they storeRead MoreEthics And The Internet Essay1707 Words   |  7 PagesEthics and the Internet â€Å"Access to and use of the Internet is a privilege and should be treated as such by all users of this system (Internet Activities Board 1989).† If people would understand this statement and accept the truth of this statement, then the world would be a better place for everyone on the internet. There are an estimated 2.1 billion people that use the internet worldwide (Miniwatts Marketing Group 2011). The majority of people that use the internet are polite, civilized, and decentRead MoreMy Health Manager Is Kaiser Permanente s Personal Health Record811 Words   |  4 Pagesthe number of people who have access to the internet has increased tremendously. This is one of the main reasons why many consumers/patients want to communicate to their physicians through online messaging. Online Patient-Clinician Messaging has the potential to improve the quality of medical care as it helps improve the relationship between the physician and the patient and it promotes greater involveme nt by patients in their own care (National Ethics Committee of the Veterans Health AdministrationRead MoreUse of Information Technology in Medicine817 Words   |  4 Pagesextends well beyond its most obvious manifestation, the internet. It consists of an enormously diverse set of technologies for transmitting and managing health information for use by doctors, other healthcare providers, patients, payers, researchers and various other stakeholders with an interest in healthcare. Today, the internet is the dominant medium for obtaining all types of information. Patients are increasingly consulting the internet about their health needs, both before and after consultingRead MoreUsing Technology For Managers ( Adm 310-01a )1345 Words   |  6 Pages Ethics Bryan E. Cratty Russell Ray BSM767 Appld Technology for Managers (ADM-310-01A) November 23, 2015 â€Æ' I have read and understand the plagiarism policy as outlined in the syllabus and the sections in the Student Catalog relating to the IWU Honesty/Cheating Policy. By affixing this statement to the title page of my paper, I certify that I have not cheated or plagiarized in the process of completing this assignment. If it is found that cheating and/or plagiarism did take place in the writingRead MoreThe Internet And The Rights Of Private Citizens1369 Words   |  6 PagesThe Internet and the Rights of Private Citizens Good afternoon Ladies and Gentleman. Today I would like to discuss a few of the laws that govern one of the world’s greatest assets, the Internet. It is the finest source of inspired, diverse, enabling and democratizing communication ever to tie people across the globe together. Anyone with some simple computer equipment can communicate their ideas to countless people at one time through what can truly be called the world s first true mass mediaRead MorePrivacy Policy Essay example1343 Words   |  6 Pagesinformation which is collected, stored and analyzed about individuals, both in public and private databases, this topic touches off strong feelings and fears. It is vital that everyone as users of the internet, be it government, internet service providers, or individuals, need take the issue of internet privacy very seriously, while basing all actions towards the issue with the moral statement of, ‘Rights aren’t free, they’re earned’. Reynolds (2010, p.117) defines information privacy as the combination

Obama Victory Speech 2008 Free Essays

In Obama’s speech, he uses many inclusive pronouns such as ‘we’ and ‘our’. This shows that they are all the same; by doing this it creates a sense of unity among the audience. This is effective because it gets the audience on his side; if he used exclusive pronouns such as ‘you’, it would make the audience feel less united. We will write a custom essay sample on Obama Victory Speech 2008 or any similar topic only for you Order Now He also says ‘America can change’, by doing this he personifies and metonymies ‘America’. This is effective as it makes the people think about what he means by ‘America’ in that context, he could have easily said the ‘people of America’ but that would be very dull. We also see here again that he uses ‘America’ in a united sense. This all links in with the semantic field of the speech, of ‘the American Dream’, which is all based on peace and unity among the people of America. Another technique Obama uses are exophoric references and anecdotes, such as â€Å"She’s a lot like the millions of others who stood in line to make their voices heard in this election except for one thing – Ann Nixon cooper is 106 years old. †This is effective in the speech as help explain the point Obama makes to the audience. It is also something the audience can relate to . He also waits until right at the end to say â€Å"Ann Nixon cooper is 106 years old,† this turns a sentence about someone ordinary into someone extraordinary. Apart from the general references he makes, there are also very famous ones, such as ‘A man touched down on the moon’ and ‘a preacher told a people ‘We shall overcome. ’† He uses these exophoric references effectively, to remind the audience about the situations they have overcome, which inspires them. Also, when he makes these references, he doesn’t clearly state the event but vaguely describes it. He does this to make the audience think about what he is saying, but at the same time not to undermine them by being too clear. In the reference ‘A man touched down on the moon’, he uses the word ‘man’ which is much more inclusive than a person’s name, and it makes the audience feel united in that event and as if they were a part of it. Furthermore, when he gives the quotation of ‘we shall overcome’, everyone immediately recognises that famous quote, and relates to MLK. Obama also picks this quote out in particular, as it is about overcoming which is the main topic of his speech and in the way it is said, it sounds like a statement. This is effective as it reinforces and adds credibility to what he says, which means the audience are more likely to accept it. During the speech, Obama’s tone and body language varies. For example, when he is giving an anecdote, he talks in a calm manner with long sentences, few pauses and no hand gestures, ‘At a time when women’s voices were silenced and their hopes dismissed, she lived to see them stand up†¦ ’ Then when he starts to make a point his tempo rises and he uses sentences with many pauses with also strong hand gestures, ‘That while we breathe, we hope, and where we are met with cynicism, and doubt†¦ This is effective as it shows emphasis on the points that are very important and makes them easier to remember; also it shows a contrast between the main points of the speech and the anecdotes. In the Obama’s speech he uses few religious references, such as ‘Thank you, God bless you, and may God Bless the United States of America. ’ He says this because he himself is religious, but also America is a strongly Christian country and he targets those in audience who are religious. This effective as it gives impression that God is on their side and motivates people. Also the way Obama says that at the end of the speech is similar to how a priest would end his speech in a Church, which again gives it a very holy and religious feeling. During the speech Obama shows advances in many things, such as technology. He shows this by saying â€Å"no cars on the road or planes in the sky† and â€Å"she touched her finger to a screen, and cast her vote,† by saying this he contrasts the past with the present, and it makes the audience think how far they have came, in terms of technology in a short space of time. Another advance he shows us is in equality, by saying â€Å"when someone like her couldn’t vote for two reasons – because she was a woman and because of the colour of her skin,† he reminds the audience of the time when it use to happen. This effective because it shows change, by contrasting the past with present, and he shows this change to show the American people that if they did it then why can’t they do it again, which motivates them. Also when he says â€Å"couldn’t vote for two reasons – †¦ there is a slight pause, he does this as the audience know what’s coming next which makes them think. Throughout the speech, Obama’s main buzz phrase has been â€Å"Yes We can. † This phrase is good as it is only three letters long and is repeated through the speech several times, making it easy to remember. He uses these when making a point, such as â€Å"America can change. Yes we can† and â€Å"nation conquers fe ar itself with a New deal, new jobs and a new sense of common purpose. Yes we can,† this motivates the people and gets them on his side. Also Obama uses this phrases right at the end of point or paragraph, so the audience know its coming and after it’s said they can repeated the phrase, this is why he leaves a short pause after each point for the audience to react . This is effective as it makes the audience think and concentrate on the speech. The word â€Å"yes† in the phrase as adverb shows the agreement between him and the people. The word â€Å"we† as a first person plural pronoun denotes as collective force or unity and the word â€Å"can† as a modal auxiliary verb suggests the ability or possibility of someone doing something. How to cite Obama Victory Speech 2008, Papers

Guidelines Operations Customs Departments †Myassignmenthelp.Com

Question: Discuss About The Guidelines Operations Customs Departments? Answer: Introduction WCO Times Release Studies (TRS) has provided various guidelines and recommendations on the operations customs departments. There are TRS guidelines that have been conducted will the aim of ensuring customs regulation and management. One such guideline is called TRS on Efficiency of Customs Clearance Process (WCO TRS, 2011). These can also be compared to United states for instance, release studies on the customs regulation citing various items that can be carried into the country and the regulation compliance required (www.travel.state.gov). One of the methodology used to access the compliance include the times it take for the goods to be inspect, pay the duty and cleared are important part of the operation and compliance management system. The result was the adoption of good technological practices couple with proper legislations guiding customs compliance. These TRS regulations can also be compared to New Zealand for instance publishes the entire regulatory requirement for customs o peration (www.legislation.govt.nz, 2017). The TRS also provides the structural standards that can give the overview of structure that need to be in place. The coordination between various players as part of custom system for instance between custom, agriculture and treasury play an important role in regulatory compliance management system since it eliminate any unnecessary delays in clearance. World customs organization on moreover, has release recommendations for the customs regulations and activities guidelines for members states. For instance, the TRS recommendations on modern technologies that can be applied in customs operations (World Customs Organization, 2017). Therefore, adoption of modern technologies in inspection, monitoring and documentation of cargo or containers has potential to improve efficiencies. Structural development, resource allocation and improve human resource is another important aspect of custom department improvement strategy (Bonazzi, Hussami Pigneur, 2 009). The current Catdom Custom Department has much inefficiency and ineffective that jeopardizes the operation of the department leading to uncompetitive clearance. Some of the problems that can be identified are inefficiency caused by lack of straddle carriers thereby causing delays, the inexperience of staffs at the airport, ineffective payment system. Firstly, there is minimal coordination between the agricultural department and custom reducing the physical inspection of imports and exports. The improper coordination between the two departments operating at the same point though with different office location is the main source of delay in clearing goods. The regulatory requirement from the TRS for products to undergo strict screening and in order to do thorough screening the coordination of agricultural department and customs department has been low leading to delay clearance (World Customs Organization, 2011). Secondly, lack of straddle carrier is another problem that causes much delay in the clearance of goods at the seaport. The country has been reluctant to invest in new modern straddle carriers that ease loading and offloading of containers at the seaport to reduce the detrimental delay in the department. The straddle carriers are part of the modern operating system that smoothens operation at the clearance department that is not the case of CCD. The customs department is therefore considered weaker as per the international standards that currently set in the WCO TRS. The weakness of the Catdom Customs system is visible on its inability to load and offload goods at the point of entry into the country and this is detrimental to the department and the government as it reduces global competitiveness or international trade (World Customs Organisation, 2012). Thirdly, lack of enough and qualify staffs at the clearance point is another problem that is causing delay and inefficiencies at the CCD. The problem revealed by current systems shows that only two experienced staff are serving the airport custom as more the staffs are transferred to Seaport to assist few staffs at the seaport. The overall result is the few inexperienced staffs at the airport are left to handle cargo in the direction of two experienced staffs. This implies that the operation is ineffective as this staff deficit results in delay and low-quality service. The human resource is not properly constituted leading to imbalance and employees deficit in the customs department. The poor remuneration system that only concentrates on awarding senior management leaving out junior staffs is also part of staffs challenge or problem that is experienced in the country particularly in the Customs Department (Burns, 2014). Fourthly, the department is using old procedures and payment method within the department. The old procedures that were developed long time ago do not correspond to the number of customers and amount of service that need to be performed at the same time (Chowdhury, 2006). In addition, lack of modernization of the procedures followed in clearing when compared with those set by WCO TRS reported by World Bank (World Bank, 2011). Moreover, the current payment method that uses cheque has proved ineffective or inefficient since it leads to delay or failure to comply with payment regulations. Cheque payment delay release of good in custody leading to overall delay and this exposes the failure of changing payment method. Furthermore, another method of payment is cash method which may be compromised and reduce accountability as it may support corruption and fraud (Australian Productivity Commission, 2011). Finally, poor employees remuneration and motivation strategy that relies on bonus that accrues from the department. The method that currently is used in motivating senior employees or the executive includes the bonus that the management gets due to their performance. This implies that failure or the general delays result in no bonus for senior management employees and can lead to underperformance. This strategy for remuneration can reduce morale since delays and payment failure has lead to no bonuses. Furthermore, motivation method should not rely on the services performed within the department as total failure may result in the demoralization of employees leading to poor performance of the whole system. Therefore, the method of 10% bonus given to senior employees also causes wage discrimination as junior employees feel discriminated in the payment plan (Mayer, Daleen Bots, 2004). In order for the Catdom Custom Department to be competitive and provide quality services that are characterized by effectiveness and efficiencies, there are a number of strategies that the department needs to do or implement. Some of the solution for problems includes a change of procedures, structural development, and adoption of WCO TRS recommendations on customs regulation compliance. Change of procedures and inspection regulations The current inspection procedures increase the delays and this is due to old inspection method used. There is need to modernize the procedures that are used to inspect the containers or cargo at the airport or seaport. According to Burns (2014), current modern custom departs incorporate ICT as major part of the system that eases operations. The current method that is used in the department is purely manual and in order to ease the congestion and delay within the department due to manual inspections, there is need to change laws or regulations that guide the whole process to introduce the ICT. This implies the whole system needs review and modernization that aims at using current advanced surveillance and inspection technology with the capability of automatically inspect the container. This ICT system also has incorporated modern payment system that uses electronic payment methods to reduce issues with a cheque or cash payment. Moreover, modernization of the department will also solve the issue of few inexperienced employees are some work will specifically do using computers instead of manual. Nevertheless, for effective technological application in clearance and customs operations management laws guiding the department and operation must be amended (United Nations Conference on Trade and Development, 2008). Structural development Another solution to the delay and uncompetitive custom system is the structural development of the department. For instance, the department of agriculture and customs departments at the seaport does not share same office leading to uncoordinated operations at the seaport (Burns, 2014). This means that there is limited structure or offices to contain all the employees or officers that are needed to perform a smooth operation. The government needs to improve structure so as to help increase the efficiencies in the department. Still, on the structural development, the development will focus on development and installation of loading and offloading straddle carriers fitted with modern inspection devices that will automatically do several work at the same time. This is most likely to reduce the number of hours that it take queuing to be assessed. Therefore, upgrading and improving structure within the department to accommodate the expansion and increasing number of customer available in t he department. The airport needs to be structurally upgraded to include modern scrutiny and quality of the cross border trade (Racz, Weippl Seufert, 2010). Increase resource allocation The customs department needs resources especially financial resources and this is evidence by senior executive management. Failure of the payment system has resulted in no 10% bonus payment offered to management and this reflects the poor payment strategy and limited financial resource available for remuneration for employees. The Custom Treasury Department needs to consider the current remuneration system for all employees and review the conditions that lead to remuneration coupled with increase financial resources. The budgetary allocation when improved will help strengthen the department since the financial resources are used to develop structure and upgrade of operating systems. Financial resources are also used as risk mitigation or prevention method as failure does not lead to the collapse of the whole custom department (Hans, 2002). Risk management The government of Catdom needs to introduce and formulate risk management system that will assist in risk management that is consistency with World Customs Organization (WCO) (World Customs Organisation, 2012). The government should consider developing risk management procedures that include risk assessment, risk evaluation, and risk mitigation or prevention measures. As highlighted by WCO, identification of potential risk associated with the inspection and payment of duties at the airport or seaport is important for efficiencies of the department (Tarantino, 2008). The government needs also to develop laws or regulations that ensure risk practices are reduced. This implies that the government coming up with risk assessment and evaluation procedures will help identify risk and develop strategies to mitigate them. In addition, risk prevention or mitigation procedures also are important for risk management. For instance, the risk that is associated with poor payment methods lead to use less cheques yet risk management system can help tackle such problem well before the problem actually happen (Mallik, 2010). Adoption of world customs organization guidelines on TRS recommendations World customs organizations through its TRS has provided some of the guidelines that ensure full compliance with the regulations citing some measures to streamline the trans-boarder movement of goods. These guidelines if adopted by the Catdom Customs Department will ensure good competitive department. Firstly, application modern technologies as outlined in the WCO TRS may rectify the situation currently experienced in the customs department. This takes into considerations of the performance measurement systems. The WCO also provides the software that was developed jointly with the World Bank called TRS software that provides efficient technological application in the customs system. The system gives the IT applications in the system to smoothen the clearance time (World Customs Organization TRS, 2011). Implementation of modern technologies in operations Apart from structural development that also includes technological development; current modern technological application is an important aspect of the custom department. TC-SCAN system is one of the modern systems that scan or inspect the cargo and containers automatically reducing the time it takes for manual inspection (Silveira, et al, 2012). The system automatically inspects the content of the container without opening hence ensures that there is full compliance with the customs requirement. TC-SCAN system utilizes the records of goods transported as part of the inspection to ensure that when storing containers there is limited time in locating specific containers. Secondly, loading and offloading are fitted with TC-SCAN system devices that ensure that record and documentation of location or content of containers are consistency with requirement. TC-SCAN system, therefore, needs to be included in structural development that reduces delay. This system has successfully used in seap ort such as seaport of Shanghai in China (Luc Jos, 2005). Conclusion In conclusion, Catdom Custom Department has experience delays that not only affects the competitiveness of the department but also international trade. The current procedure and laws that guide the port operation within the customs department are the cause of delays and therefore need changes and review. This will increase resource allocation to the department, structural development, implementation of modern information system and upgrading of the customs system to meet international standards which have TIR system. The overall need for changes in the handling of import and exports has to hand in improving custom regulatory compliance management Reference Australian Productivity Commission (2011), Identifying and Evaluating Regulation Reforms https://www.pc.gov.au/projects/study/regulation-reforms/report 2011 Bonazzi, R., Hussami, L. Pigneur, Y. (2009), Compliance Management is Becoming a Major Issue in IS Design, in D'atri, Alessandro; Sacc, Domenico, Information Systems: People, Organizations, Institutions, and Technologies (PDF), Springer, pp.391398, Chowdhury, F. L. (2006), Corrupt bureaucracy and privatization of Customs in Bangladesh, Pathok Samabesh, Dhaka. Gill, D. (2011), Regulatory Management in New Zealand: What How and Why Learning from the Past Adapting for the Future Regulatory Reform in New Zealand. Lexus Nexus The government of Canada, (2009), Handbook for Regulatory Proposals: Performance Measurement and Evaluation Plan. https://www.tbs-sct.gc.ca/rtrap-parfa/pmep-pmre/pmep-pmretb-eng.asp Hans, C. (2002), Foreign Direct Investment for Development: Making Globalization Work for the Poor, Retrieved from https://www.oecdtokyo2.org/pdf/events/021018EN01.pdf on 20 Haworth P. M. (1995), Foreign Trade Law of the EU, New York: Ocean Luc D. W Jos B. Sokol (2005), World Bank Customs Modernization Handbook, Retrieved from: https://learnonline.canberra.edu.au/course/view.php?id=8167 on 20 October 2012. Burns, M. (2014), Port Management and Operations, published by CRC, TF, Routledge Mayer, IS. van Daleen, CE Bots, P. (2004), Perspectives on Policy Analysis: A framework for understanding and design. International Journal of Technology Policy and Management (4):169. Mallik, S. (2010), Customer Service in Supply Chain Management. In Hossein Bidgoil. The Handbook of Technology Management: Supply Chain Management, Marketing and Advertising, and Global Management, vol 2 (1 ed.). Hoboken, New Jersey: John Wiley Sons. p. 104 Racz, N., Weippl, E. Seufert, A. (2010), Bart De Decker; Ingrid Schaumller-Bichl, eds., A frame of reference for research of integrated GRC, Communications and Multimedia Security, 11th IFIP TC 6/TC 11 International Conference, CMS 2010 Proceedings, Berlin: Springer, pp.106117, Silveira, P., et al, (2012), Aiding Compliance Governance in Service-Based Business Processes, IGI Global, pp.524548 Tarantino, A. (2008-02-25), Governance, Risk, and Compliance Handbook Taxation and the Customs Union from https://ec.europa.eu/taxation_customs/customs/index_en.htm United Nations Conference on Trade and Development (2008), Technical Note No. 21 Automated System for Customs Data ASYCUDA, Retrieved from https://r0.unctad.org/ttl/technical-notes/tn21_asycuda.pdf on 20 October 2012 World Bank, (2011), world customs organization Times Release Study. Brussels; World Customs Organization. World Customs Organization (2012), Guidelines For Post-Clearance Audit (PCA) Volume 1, Retrieved from https://r0.unctad.org/ttl/technical-notes/TN05_PostClearanceAudit.pdf on 20 October 2012 World Customs Organization TRS, (2011), To Measure the Time Required For The Release of Goods, Brussels: World Customs Organization.