Exactly how should an excellent regulator intervene in the affairs of regulated organizations to ensure compliance (and arguably over-compliance) and facilitate enforcement? That question motivates this paper, which is about the “intervention strategies” used for compliance and enforcement...

Intellectual property regulation, taken at its broadest level, is concerned with the production, access to, use of and control over knowledge and a wide range of other intangible resources. These include, but are not limited to, inventions, ideas, songs, designs, aspects of cultural heritage,...

This paper examines the rise and fall of a special purpose High Wealth Individual (HWI) unit in the Indonesian Directorate General of Taxation (DGT), 2009-2012. Fifty-four participants and observers of the implementation process reported on the contest over the principles and mechanisms of tax...

Studies of regulation have given less attention to the instruments, mechanisms and strategies through which a firm which is committed to achieving given social outcomes (whether prescribed by regulation or otherwise) may best succeed in doing so — what we might term internal regulation —...

The principal aims of the harmonised work health and safety (WHS) legislation were to reduce the regulatory burden for businesses and undertakings operating in more than one jurisdiction and to achieve significant and continual reductions in work-related deaths, injuries and disease. Through...

Tax practitioners, otherwise referred to as tax agents, tax preparers, tax accountants and tax lawyers, play multiple roles in our tax and financial planning systems. They are gatekeepers to the tax system for those who know they need to engage but want someone else to take care of it for them....

Building owners and governments face constraints in financing the transformation and development of low-carbon buildings and cities. Banks and other finance providers are often risk-averse and unwilling to provide funds for such development and transformation. For some time now, governments and...

This paper details a number of recent networked actions that have led to positive directions in the fight against sorcery accusation related violence in PNG. It also identifies some common themes and issues arising from these responses to analyse current responses and identify potential future...

This article reviews developments in cybercrime in the ten years to 2014. It observes that in the basic substance of cybercrime offences is essentially the same as in the past. However, cybercrimes are now executed with greater sophistication, increasingly for purposes of financial gain, and by...

In March 2014 the government of the Philippines signed a Comprehensive Agreement on the Bangsamoro for a final peace settlement in the armed conflict in the southern province of Mindanao. The Agreement will be given legal form in the Bangsamoro Basic Law, currently before the Philippine Congress...